[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。   mM1\s>o  
会计报表statement of account d+Pfi)+(I  
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往来帐目account current a";(C,:0  
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现在往来帐||存款额current accout m^%[  

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销货帐account sales kuqf(  
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共同计算帐项joint account N)WAzH  
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未决帐项outstanding account YFL9Q <  
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贷方帐项credit account||creditor account 2r^|  
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借方帐项debit account||debtor account D4?5%s  
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应付帐||应付未付帐account payable _p" nR  
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应收帐||应收未收帐account receivable Ph'*s{  
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新交易||新帐new account _=Ed>2M)no  
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未决帐||老帐old account }SR}ET&z  
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现金帐cash account ~pWbD~aeg  
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流水帐running account B{^o}:e  
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暂记帐||未定帐suspense account ;cgc\xm>  
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过期帐||延滞帐overdue account||pastdue account ua#sW  
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杂项帐户sundry account P$?3\`U;  
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详细帐单||明细表detail account Nn5z   
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呆帐bad account gmkD'CX*A  
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会计项目title of account 3
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会计薄||帐薄account-book *<?or"P  
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营业报告书||损益计算表account of budiness||business report fZ!fwg$  
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借贷细帐||交验帐account rendered +NL^/y<;  
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明细帐account stated < 8#Q5   
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与…银行开立一户头to open an account with ,Y 1&[  
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与…银行建立交易to keep account with 2D|2/ >[  
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继续记帐to keep account bH+x `]{A  
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与…有交易to have an account with #D8Z~U,-  
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作成会计帐||有往来帐项to make out an account with l(X8 cHAi  
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清算||清理债务to make up an account ="E^9!  
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清洁帐目||与…停止交易to close ones account with JNhHQvi\  
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结帐to close an account a^yBtb~,P  
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清理未付款to ask an account||to demand an account ftBbO8e  
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结清差额to balance the account with IT,d(UV_  
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清算to settle an account||to liquidate an account||to square an account w k1O*_76  
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审查帐目||监查帐目to audit an account C)^FRnb  
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检查帐目to examine an account a 'R)3:S  
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转入A的帐户to charge the amount to As account ^B9rt\,q  
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以计帐方式付款to pay on account 8?qEv,W  
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代理某人||为某人on ones account||on account of one r,p6J7/lfS  
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为自己计算||独立帐目on ones own account D;bQ"P-m47  
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由某人收益并负风险on ones account and risk||for ones account and risk ]+\@ _1<ZI  
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由某人负担for ones account||for account of one $cO"1mu  
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按某人指示||列入某人帐户by order and for account of one 7I;Give{  
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列入5月份帐目for May account Oq{&hH/'}  
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编入某中帐项下to pass to the account of||to place to the account of L
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寄出清算书to send in an account||to send in render an account *AXu_^^  
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支票薄cheque book u(JC 4w'  
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支票陈票人cheque drawer ]s jFj  
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持票人cheque holder @f0~a  
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不记名支票cheque to bearer||bearer cheque NFGC.<  
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记名支票||认人支票cheque to order xMtl<Na   
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到期支票antedated cheque cWgiFv  
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未到期支票postdated cheque mKZ?H$E%%  
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保付支票certified cheque uf`o\wqU  
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未获兑现支票，退票returned cheque MLmc]nL=  
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横线支票crossed cheque +n9&q#ah  
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普通横线general crossing =0,")aa!  
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特别横线special crossing \UJ:PW$7  
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空白支票blank cheque ~n]:f7?I  
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失效支票，过期支票stale cheque 2K, 1wqf'  
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普通支票open cheque k4pvp5}%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E3,Z(dpX!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j@UW[,UI  

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支票换现金||兑现to cash a cheque CNbrXN  
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清理票款to clear a cheque 
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保证兑现to certify a cheque #:' P3)&  
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填写支票数额to fill up a cheque X:8=jHk
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支票上划线to cross a cheque ,vg8iRa  
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开发支票to make out a cheque dP )8T  
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签发支票，开立支票to draw a cheque||to issue a cheque -iH/~a  
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透支支票to overdraw a cheque X$JKEW;0BP  
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背书支票to endorse a cheque 9SAyU%mS:  
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请付票款||清付票款to pay a cheque||to honour a cheque Z8'uZ#=Yw  
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支票退票to dishonour a cheque DeXnE$XH  
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拒付支票to refuse a cheque GVEjB;  
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拒付支票to stop payment of a cheque IK%j+UB  
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提示要求付款to present for payment kk!}mbA_}  
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见票即付持票人payable to bearer 1L &_3}  
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支付指定人payable to order }GGFJ"  
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已过期||无效out of date||stale u.!Pda  
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请给出票人R/D||refer to drawer C@Wm+E~;8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *5|\if\  
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文字与数字不一致words and figures differ 5RlJybN"o  
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支票 y f+/Kj< a  
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时间已过account closed "=/XIM.  
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更改处应加盖印章alterations require initials b/S4b  
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时间已过effects not cleared %A64 Y<K  
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停止付款payment stopped  '5[L []A  
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支票毁损cheque mutilated |/r@z[t  
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汇款||寄钱to remit||to send money zHx ?-Q&3  
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寄票供取款||支票支付to send a cheque for payment 1uD}V7_y"  
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寄款人a remitter JXvHsCd?  
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收款人a remittee x&8?/BR  
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国外汇票foreign Bill Q0M8}  
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国内汇票inland Bill L-=^GNh  
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跟单汇票documentary bill V:l; 2rW  
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空头汇票accommodation bill /j.V0%  
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原始汇票original bill 1_<'S34  
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改写||换新票据renewed bill `cVG_=2  
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即期汇票sight bill||bill on demand ,9q5jOnk  
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…days after date||…days after date…日后付款 Z;Tjjws  
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…months after date||…months after date…月后付款 q?\3m3 GM  
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见票后…日付款…days after sight||…days sight 4UG7{[!+  
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见票后…月付款…months after sight||…months sight [t?ftS  
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同组票据set of bills B;_M52-B  
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单张汇票sola of exchange||sole of exchange LVO`+:  
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远期汇票usance bill||bill at usance Z?1.Y7Npr  
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长期汇票long bill "EHwv2Hm>  
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短期汇票short bill _[IN9ZC2G  
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逾期汇票overdue bill M0n@?S  
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宽限日期days of grace * UBU?  
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电汇telegraphic transfer （T.T） BWz*!(   
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邮汇postal order||postal note （Am.）||post office order||money order EXoT$Wt{$  
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本票promissory note （P/N） RE7 I"  
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押汇负责书||押汇保证书letter of hypothecation U $e-e/  
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副保||抵押品||付属担保物collateral security qAHQZKk  
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担保书trust receipt||letter of indemnity rp+&ax}Wh  
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承兑||认付acceptance }e&   
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单张承兑general acceptance rp{q.fy'U  
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有条件承兑qualified acceptance <`+U B<K  
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附条件认付conditional acceptance DUF fk6#X}  
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部分认付partial acceptance   +.! F]0ju