[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。   Nf41ZT~  
会计报表statement of account 1fU,5+PH  
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往来帐目account current =n(3o$r(  
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现在往来帐||存款额current accout #KlCZ~s  
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销货帐account sales +j14Q$  
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共同计算帐项joint account OX]V)QHVZ  
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未决帐项outstanding account * jq7X   
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贷方帐项credit account||creditor account +0wT!DZW\=  
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借方帐项debit account||debtor account zw<p74DH  
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应付帐||应付未付帐account payable G.VuKsP]  
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应收帐||应收未收帐account receivable 6Q&r0>^{  
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新交易||新帐new account inb^$v  
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未决帐||老帐old account C;+(Zp  
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现金帐cash account ~[o4a
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流水帐running account 5wao1sd#  
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暂记帐||未定帐suspense account -$VZtex  
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过期帐||延滞帐overdue account||pastdue account c\6+=\  
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杂项帐户sundry account cq&*.  
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详细帐单||明细表detail account SKuIF*"!S  
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呆帐bad account Sd/?&  
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会计项目title of account l\AMl \  
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会计薄||帐薄account-book \;-fi.Hrf$  
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营业报告书||损益计算表account of budiness||business report a07@C  
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借贷细帐||交验帐account rendered G2LK]  
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明细帐account stated ]q-g[e'  
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与…银行开立一户头to open an account with mNf8kwr  
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与…银行建立交易to keep account with kt[:@Nda9  
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继续记帐to keep account _A<u#.yd  
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与…有交易to have an account with {X2`&<i6  
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作成会计帐||有往来帐项to make out an account with *Ype>x{  
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清算||清理债务to make up an account 7 NC=*A~  
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清洁帐目||与…停止交易to close ones account with j1SMeDDM ~  
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结帐to close an account 9Rek4<5  
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清理未付款to ask an account||to demand an account oG$)UTzGc  
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结清差额to balance the account with pV6d Id  
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清算to settle an account||to liquidate an account||to square an account +(uYwdcN  
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审查帐目||监查帐目to audit an account d:G]1k;z  
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检查帐目to examine an account j3q~E[Mz\  
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转入A的帐户to charge the amount to As account kE TT4U  
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以计帐方式付款to pay on account v^ d]rSm  
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代理某人||为某人on ones account||on account of one vK$"# F~  
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为自己计算||独立帐目on ones own account <8UYhGK  
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由某人收益并负风险on ones account and risk||for ones account and risk Bx[rC  
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由某人负担for ones account||for account of one ~.%K/=wK@  
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按某人指示||列入某人帐户by order and for account of one /ug8]Lo0  
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列入5月份帐目for May account e&eW|E  
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编入某中帐项下to pass to the account of||to place to the account of _WX#a|4h{  
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寄出清算书to send in an account||to send in render an account &;LqF#ZL  
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支票薄cheque book ZxGP/D  
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支票陈票人cheque drawer 0oy-os  
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持票人cheque holder 7z_;t9Y  
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不记名支票cheque to bearer||bearer cheque |L_wX:d`9  
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记名支票||认人支票cheque to order >Ps7I  
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到期支票antedated cheque W{XkVKe1a  
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未到期支票postdated cheque `ir3YnT+  
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保付支票certified cheque wHz?#MW 3L  
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未获兑现支票，退票returned cheque e2CV6F@a  
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横线支票crossed cheque K|W^l\Lt  
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普通横线general crossing ]TO/
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特别横线special crossing B~r}c4R{7  
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空白支票blank cheque 5/ecaAB2  
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失效支票，过期支票stale cheque [nN7qG  
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普通支票open cheque 2x$x; \*j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U/MFhD(06  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :,]S}R  
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支票换现金||兑现to cash a cheque gqiXmMm:9  
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清理票款to clear a cheque ;'kI/(;;C  
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保证兑现to certify a cheque c;!g  
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填写支票数额to fill up a cheque g,
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支票上划线to cross a cheque @6.]!U4w  
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开发支票to make out a cheque ?iSGH'[u  
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签发支票，开立支票to draw a cheque||to issue a cheque ZxSsR{  
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透支支票to overdraw a cheque OXtBJYe  
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背书支票to endorse a cheque z-Hkz  
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请付票款||清付票款to pay a cheque||to honour a cheque Q_lu`F|  
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支票退票to dishonour a cheque ]7<m1Lg  
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拒付支票to refuse a cheque m.146  
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拒付支票to stop payment of a cheque 32KR--mn%  
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提示要求付款to present for payment E3tj/4:L  
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见票即付持票人payable to bearer cUM_ncYOP  
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支付指定人payable to order x 8M#t(hw  
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已过期||无效out of date||stale e@+v9Bs]q  
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请给出票人R/D||refer to drawer JOgmF_(>Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;$[VX/A`f  
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文字与数字不一致words and figures differ o] S`+ZcV  
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支票 Tu'E{Hw  
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时间已过account closed u4C1W|x  
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更改处应加盖印章alterations require initials @u<0_r t  
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时间已过effects not cleared JJ)y2
 
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停止付款payment stopped c;nx59w]q  
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支票毁损cheque mutilated *C tsFS~  
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汇款||寄钱to remit||to send money ttTI#Fr2  
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寄票供取款||支票支付to send a cheque for payment ]L[JS^#7  
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寄款人a remitter 8  /5sv  
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收款人a remittee -ryDsq  
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国外汇票foreign Bill ^ =aml  
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国内汇票inland Bill 
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跟单汇票documentary bill -lJx%9>  
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空头汇票accommodation bill Y&K<{KA\4  

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原始汇票original bill =F",D=  
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改写||换新票据renewed bill se^NQ=  
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即期汇票sight bill||bill on demand 1kz
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…days after date||…days after date…日后付款 ;PP_3`  
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…months after date||…months after date…月后付款 \Y>#^b?  
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见票后…日付款…days after sight||…days sight !4qp
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见票后…月付款…months after sight||…months sight v; N1'  
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同组票据set of bills VrAXOUJw6  
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单张汇票sola of exchange||sole of exchange .Y^d
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远期汇票usance bill||bill at usance 8vX*SrM  
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长期汇票long bill /`j K  
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短期汇票short bill f/IRO33  
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逾期汇票overdue bill [6RV'7`Abj  
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宽限日期days of grace sGDrMAQt  
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电汇telegraphic transfer （T.T） v @I^:I  
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邮汇postal order||postal note （Am.）||post office order||money order $V{- @=  
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本票promissory note （P/N） No92Y^~/  
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押汇负责书||押汇保证书letter of hypothecation b$`4Nn|  
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副保||抵押品||付属担保物collateral security te)g',#lT  
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担保书trust receipt||letter of indemnity -)->Jx:{  
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承兑||认付acceptance zk^7gx3x  
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单张承兑general acceptance )V+Dqh,-g  
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有条件承兑qualified acceptance BKP!+V/  
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附条件认付conditional acceptance [#@p{[?r  
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部分认付partial acceptance   },QFyT