[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   NGSts\D'}  
会计报表statement of account \/YRhQ  
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往来帐目account current % S;AM\o4  
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现在往来帐||存款额current accout }+n|0xK  
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销货帐account sales r[i^tIv6As  
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共同计算帐项joint account GNMOHqg4  
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未决帐项outstanding account ?'TK~,dG/  

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贷方帐项credit account||creditor account GLtd<M"  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable qX-ptsQ  
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应收帐||应收未收帐account receivable dR]-R/1|  
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新交易||新帐new account W]oD(eZ  
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未决帐||老帐old account X!Z)V)@J8  
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现金帐cash account "V>}-G&  
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流水帐running account k\#;  
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暂记帐||未定帐suspense account (&e!u{I  
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过期帐||延滞帐overdue account||pastdue account " !EnQB=  
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杂项帐户sundry account h ~k<"  
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详细帐单||明细表detail account {}YA7M:L  
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呆帐bad account [ey# ,&T  
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会计项目title of account $NVVurXa  
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会计薄||帐薄account-book ))=6g@(  
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营业报告书||损益计算表account of budiness||business report g5nJ0=9  
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借贷细帐||交验帐account rendered e(8hSVcl4  
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明细帐account stated K ";Et  
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与…银行开立一户头to open an account with bh.&vp.kP  
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与…银行建立交易to keep account with 8 MO-QO  
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继续记帐to keep account Ar!0GwE+  
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与…有交易to have an account with QJ XP-  
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作成会计帐||有往来帐项to make out an account with fd )v{OC  
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清算||清理债务to make up an account Y%?S:&GH  
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清洁帐目||与…停止交易to close ones account with }MQ:n8  
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结帐to close an account NT+.E[J6  
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清理未付款to ask an account||to demand an account 6k t,q0  
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结清差额to balance the account with T`E0_ZU
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清算to settle an account||to liquidate an account||to square an account _
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审查帐目||监查帐目to audit an account TaRPMKk  
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检查帐目to examine an account 3Z?ornS  
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转入A的帐户to charge the amount to As account 6.)ug7a
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以计帐方式付款to pay on account #4Z e2T|  
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代理某人||为某人on ones account||on account of one !.'D"Me>  
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为自己计算||独立帐目on ones own account WK6,K92  
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由某人收益并负风险on ones account and risk||for ones account and risk \8xSfe  
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由某人负担for ones account||for account of one _z#"BN  
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按某人指示||列入某人帐户by order and for account of one Q` &#u#  
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列入5月份帐目for May account )c4tGT<  
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编入某中帐项下to pass to the account of||to place to the account of AJ}FHym_ZQ  
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寄出清算书to send in an account||to send in render an account =_`q;Tu=  
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支票薄cheque book @
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支票陈票人cheque drawer >pp/4Ia!  
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持票人cheque holder WOn<;'}M&  
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不记名支票cheque to bearer||bearer cheque Zp7Pw  
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记名支票||认人支票cheque to order z0rYzn?M
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到期支票antedated cheque U*~-\jN1pb  
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未到期支票postdated cheque `/[5/%  
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保付支票certified cheque W!<7OA g$  
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未获兑现支票，退票returned cheque ?7Cm+J  
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横线支票crossed cheque HVus\s\&y%  
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普通横线general crossing ^mq(j_E.  
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特别横线special crossing dI\_I]  
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空白支票blank cheque ta{24{?M\  
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失效支票，过期支票stale cheque B(M-;F  
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普通支票open cheque 68
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R|*0_!O:[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :PBFFL
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支票换现金||兑现to cash a cheque C:No ^nH>  
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清理票款to clear a cheque Z&>Cdgt*  
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保证兑现to certify a cheque e'uC:O.u  
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填写支票数额to fill up a cheque l| uiC%T  

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支票上划线to cross a cheque i ZPNss  
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开发支票to make out a cheque 1|8Bv0-b  
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签发支票，开立支票to draw a cheque||to issue a cheque 3PvxU|*F  
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透支支票to overdraw a cheque (hOD  
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背书支票to endorse a cheque mfg >69,w  
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请付票款||清付票款to pay a cheque||to honour a cheque '^m'r+B"  
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支票退票to dishonour a cheque {Zv%DV4_$  
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拒付支票to refuse a cheque 9h+Hd&=  
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拒付支票to stop payment of a cheque I}u\ov_Su  
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提示要求付款to present for payment M/Z$?nd_H  
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见票即付持票人payable to bearer |APOTQ
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支付指定人payable to order v+xrnz  
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已过期||无效out of date||stale hd9~Zw]V  
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请给出票人R/D||refer to drawer 'LG\]h>+)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [u*7( 4e  
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文字与数字不一致words and figures differ ~0024B[G  
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支票 U~sC%Ri-@U  
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时间已过account closed c8]%,26.  
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更改处应加盖印章alterations require initials "i&n;8?Y  
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时间已过effects not cleared ,0HID:&  
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停止付款payment stopped WSeiW  
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支票毁损cheque mutilated cuG;1,?b  
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汇款||寄钱to remit||to send money ;>>:7rdYt  
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寄票供取款||支票支付to send a cheque for payment #0*I|gfV  
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寄款人a remitter j _E(h.  
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收款人a remittee Lrx"Hn {  
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国外汇票foreign Bill c&RiUU7  
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国内汇票inland Bill [sPLu)q2  
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跟单汇票documentary bill 1U~'8=-  
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空头汇票accommodation bill aC'#H8e|j  
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原始汇票original bill :e_yOT}}  
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改写||换新票据renewed bill 5FNf)F   
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即期汇票sight bill||bill on demand ol4!#4Y&{  
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…days after date||…days after date…日后付款 ybm&g( -\  
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…months after date||…months after date…月后付款 f7]C1!]  
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见票后…日付款…days after sight||…days sight @2$iFZq~  
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见票后…月付款…months after sight||…months sight ^UpwVKdP  
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同组票据set of bills 2!bE|  
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单张汇票sola of exchange||sole of exchange &4l>_  
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远期汇票usance bill||bill at usance <wt9K2,  
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长期汇票long bill HV6'0_R0  
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短期汇票short bill IC7S +v  
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逾期汇票overdue bill [I` 6F6  
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宽限日期days of grace _-I0f##.  
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电汇telegraphic transfer （T.T） Z-+p+34ytq  
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邮汇postal order||postal note （Am.）||post office order||money order ^m:?6y_uw  
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本票promissory note （P/N） l0$ +)FKd  
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押汇负责书||押汇保证书letter of hypothecation ,2%>e"%  
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副保||抵押品||付属担保物collateral security GxGZxf*(  
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担保书trust receipt||letter of indemnity = ITMAC\  
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承兑||认付acceptance #9Z*.  
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单张承兑general acceptance Bk1Q.Un  
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有条件承兑qualified acceptance 0%^m  
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附条件认付conditional acceptance j%KLp4J/e  
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部分认付partial acceptance   l 49)Cv/