[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。   aO:wedfl  
会计报表statement of account }F3}-5! [  
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往来帐目account current l{tpFu9v  
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现在往来帐||存款额current accout (tQ#( '(w  
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销货帐account sales 64]_o/u5W4  
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共同计算帐项joint account aLZza"W  
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未决帐项outstanding account bCWSh~  
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贷方帐项credit account||creditor account 9FB k|g"U)  
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借方帐项debit account||debtor account cJ[gCS  
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应付帐||应付未付帐account payable qg_M9xJ  
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应收帐||应收未收帐account receivable u!$+1fI>  
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新交易||新帐new account ck0K^o v  
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未决帐||老帐old account k*xMe-  
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现金帐cash account ~m`j=ot  
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流水帐running account '! \t!@I$  
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暂记帐||未定帐suspense account <V} ec1  
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过期帐||延滞帐overdue account||pastdue account Pp{Re|.  
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杂项帐户sundry account luvxwved  
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详细帐单||明细表detail account }0okyGg>q  
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呆帐bad account s~i73Qk/  
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会计项目title of account }.L:(z^L,Y  
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会计薄||帐薄account-book }5b ,u6  
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营业报告书||损益计算表account of budiness||business report ->9waXRDz)  
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借贷细帐||交验帐account rendered K^m`3N"  
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明细帐account stated Nu,t,&B   
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与…银行开立一户头to open an account with N2uTWT>  
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与…银行建立交易to keep account with .
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继续记帐to keep account ?mbI6fYv  
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与…有交易to have an account with "ivSpec.V  
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作成会计帐||有往来帐项to make out an account with LL%s$>c65A  
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清算||清理债务to make up an account z^Y4:^L~I  
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清洁帐目||与…停止交易to close ones account with -(VX+XHW  
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结帐to close an account OV`#/QL  
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清理未付款to ask an account||to demand an account mNQ*YCq.  
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结清差额to balance the account with 115zvW  
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清算to settle an account||to liquidate an account||to square an account ,3bAlc8D7  
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审查帐目||监查帐目to audit an account 9 t"/@CH{  
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检查帐目to examine an account nA.~}  
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转入A的帐户to charge the amount to As account ;#n+$Q#:  
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以计帐方式付款to pay on account x`Ik747^v  
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代理某人||为某人on ones account||on account of one 0
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为自己计算||独立帐目on ones own account (a@}J.lL  
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由某人收益并负风险on ones account and risk||for ones account and risk (db4.G+0  
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由某人负担for ones account||for account of one rRd8W}B  
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按某人指示||列入某人帐户by order and for account of one Fa9gr/.F,@  
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列入5月份帐目for May account /+ {1;}AT  
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编入某中帐项下to pass to the account of||to place to the account of %#-'|~  
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寄出清算书to send in an account||to send in render an account ~4C:2  
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支票薄cheque book _do (   
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支票陈票人cheque drawer X)k+BJ  
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持票人cheque holder V.12  
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不记名支票cheque to bearer||bearer cheque >2@ a\  
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记名支票||认人支票cheque to order " H;iAv  
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到期支票antedated cheque fY{&W@#g  
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未到期支票postdated cheque Ss c3uo0  
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保付支票certified cheque  cnwpd%]o  
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未获兑现支票，退票returned cheque GO=3<Q{;  
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横线支票crossed cheque ]f~mR_E  
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普通横线general crossing FsyM{LT  
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特别横线special crossing j,BiWgj$8  
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空白支票blank cheque Z UCz-53  
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失效支票，过期支票stale cheque ON~K(O2g(  
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普通支票open cheque @g~hYc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ar:ezA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nC>'kgRt  

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支票换现金||兑现to cash a cheque "\l O1D  
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清理票款to clear a cheque Qso"jYl<  
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保证兑现to certify a cheque }&h*bim  
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填写支票数额to fill up a cheque />,Tq!i\4}  
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支票上划线to cross a cheque 6mH --!j  
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开发支票to make out a cheque z:_o3W.E  
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签发支票，开立支票to draw a cheque||to issue a cheque 0 ; bi*2U  
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透支支票to overdraw a cheque ! 9U  
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背书支票to endorse a cheque +?!x;qS^  
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请付票款||清付票款to pay a cheque||to honour a cheque PU6Sa-fQ2,  
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支票退票to dishonour a cheque lhk[U!>#  
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拒付支票to refuse a cheque 9 EE},D  
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拒付支票to stop payment of a cheque ]ZB^Hi_  
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提示要求付款to present for payment l|O)B #  
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见票即付持票人payable to bearer VGVZ`|  
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支付指定人payable to order (L{Kg U&{$  
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已过期||无效out of date||stale [&Z3+/lR*  
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请给出票人R/D||refer to drawer TJB)]d<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lE8M.ho\  
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文字与数字不一致words and figures differ R3G+tE/Y  
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时间已过account closed PjH[8:,  
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更改处应加盖印章alterations require initials ii.L]#3y  
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时间已过effects not cleared  Nn"[GB  
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停止付款payment stopped wH=L+bA>a  
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支票毁损cheque mutilated X#qmwcF  
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汇款||寄钱to remit||to send money V) $y  
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寄票供取款||支票支付to send a cheque for payment -xJ_5  
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寄款人a remitter n21Pfig  
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收款人a remittee A@8Ot-t:\2  
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国外汇票foreign Bill |H:Jw xH  
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国内汇票inland Bill [-Zp[  
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跟单汇票documentary bill ^2gDhoO_  
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空头汇票accommodation bill o/EN3J  
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原始汇票original bill b#**`Y  
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改写||换新票据renewed bill ?'xTSAn  
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即期汇票sight bill||bill on demand -mSiZ  
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…days after date||…days after date…日后付款 +%Vbz7+!  
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…months after date||…months after date…月后付款 Qg)=4(<Hr  
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见票后…日付款…days after sight||…days sight G2FP|mf,  
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见票后…月付款…months after sight||…months sight _$<Q$P6y  
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同组票据set of bills L*ZC` .h  
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单张汇票sola of exchange||sole of exchange fIrl?X']  

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远期汇票usance bill||bill at usance P]bq9!{1  
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长期汇票long bill a:C'N4K  
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短期汇票short bill %21i#R`E  
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逾期汇票overdue bill zl> l.zJ  
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宽限日期days of grace 20hF2V  
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电汇telegraphic transfer （T.T） (fgX!G[W  
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邮汇postal order||postal note （Am.）||post office order||money order )k F/"' o  
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本票promissory note （P/N） 8uyUvSB  
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押汇负责书||押汇保证书letter of hypothecation 0_HdjK  
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副保||抵押品||付属担保物collateral security V/Hjd`n)`i  
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担保书trust receipt||letter of indemnity OE(H:^ZR  
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承兑||认付acceptance bS{7*S  
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单张承兑general acceptance ;dl>  
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有条件承兑qualified acceptance LTu cs}  
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附条件认付conditional acceptance )SZt If  
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部分认付partial acceptance  
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