[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。   7#BpGQJQ  
会计报表statement of account K2glkGK  
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往来帐目account current OJ
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现在往来帐||存款额current accout p Rn vd|  

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销货帐account sales HV^*_  
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共同计算帐项joint account 4epE!`z_&  
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未决帐项outstanding account 1}{bHj  
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贷方帐项credit account||creditor account u[_~ !y  
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借方帐项debit account||debtor account !'()QtvC<  
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应付帐||应付未付帐account payable 8lo /BGxS>  
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应收帐||应收未收帐account receivable h[SuuW  
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新交易||新帐new account \ 7QAk4I~  
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未决帐||老帐old account Q Fv"!Ql  
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现金帐cash account 72qbxPY13h  
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流水帐running account )vB,eZq  
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暂记帐||未定帐suspense account 0Bx.
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过期帐||延滞帐overdue account||pastdue account d7+YCi?  
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杂项帐户sundry account K8{Ub  
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详细帐单||明细表detail account kK]JN  
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呆帐bad account 3+gp_7L  
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会计项目title of account 0GW(?7ZC  
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会计薄||帐薄account-book -EV_=a8[y  
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营业报告书||损益计算表account of budiness||business report qkpnXQ  
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借贷细帐||交验帐account rendered iX0s4  
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明细帐account stated deR2l(0%yr  
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与…银行开立一户头to open an account with hC@oyC(4  
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与…银行建立交易to keep account with *6%!i7kr  
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继续记帐to keep account @RW=(&<1  
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与…有交易to have an account with c?;~Z  
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作成会计帐||有往来帐项to make out an account with {S4^;Va1  
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清算||清理债务to make up an account ~ow_&ftlo  
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清洁帐目||与…停止交易to close ones account with a=3?hVpB  
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结帐to close an account Z'EXq.hk  
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清理未付款to ask an account||to demand an account #?h#R5:0  

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结清差额to balance the account with m:@-]U@6  
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清算to settle an account||to liquidate an account||to square an account h?H:r <  
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审查帐目||监查帐目to audit an account JA'C\  
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检查帐目to examine an account `8$gaA*  
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转入A的帐户to charge the amount to As account 9L+dN%C  
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以计帐方式付款to pay on account *,Bo $:(n  
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代理某人||为某人on ones account||on account of one %j4  
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为自己计算||独立帐目on ones own account -z"=d<@  
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由某人收益并负风险on ones account and risk||for ones account and risk 8P8@i+[]W  
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由某人负担for ones account||for account of one |> mx*G  
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按某人指示||列入某人帐户by order and for account of one rv/O^aL`Y  
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列入5月份帐目for May account >cm*_26;I  
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编入某中帐项下to pass to the account of||to place to the account of r= 8(n<;Co  
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寄出清算书to send in an account||to send in render an account NE Br)~  
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支票薄cheque book 5$C4Ui{<E'  
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支票陈票人cheque drawer O
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持票人cheque holder [~cb&6|M  
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不记名支票cheque to bearer||bearer cheque FbxrBM  
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记名支票||认人支票cheque to order rkw^RW^  
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到期支票antedated cheque 1=fP68n  
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未到期支票postdated cheque 3LT[?C]H$  
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保付支票certified cheque /%W&zd
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未获兑现支票，退票returned cheque +k@$C,A  
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横线支票crossed cheque njO5 YYOu  
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普通横线general crossing 3vs;ZBM  
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特别横线special crossing pq<302uBQ  
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空白支票blank cheque 58T<~u
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失效支票，过期支票stale cheque -Re4G78%  
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普通支票open cheque G}MJWf Hl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RtE2%d$JT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "mBX$t'gb  
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支票换现金||兑现to cash a cheque 2aROY2  
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清理票款to clear a cheque qB%?t.k7  
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保证兑现to certify a cheque !R{
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填写支票数额to fill up a cheque 6*!
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支票上划线to cross a cheque p2(U'x c  
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开发支票to make out a cheque "r:i  
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签发支票，开立支票to draw a cheque||to issue a cheque YPq4VX,  
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透支支票to overdraw a cheque 88K=jo))b  
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背书支票to endorse a cheque LjE@[@d  
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请付票款||清付票款to pay a cheque||to honour a cheque RB\0o,mw4  
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支票退票to dishonour a cheque n$jOk |W  

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拒付支票to refuse a cheque y([""z3<w  
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拒付支票to stop payment of a cheque =p1aF/1$I  
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提示要求付款to present for payment ftL>oOz[  
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见票即付持票人payable to bearer `|["{j}^  
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支付指定人payable to order ZPM,ZGlu:  
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已过期||无效out of date||stale Up(Jw-.  
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请给出票人R/D||refer to drawer @V9qbr=Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fnZaIV=H  
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文字与数字不一致words and figures differ k:+Bex$g  
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支票 LX i?FQnLu  
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时间已过account closed L$ nFRl&  
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时间已过effects not cleared OMr&f8  
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停止付款payment stopped W Ie2j  
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支票毁损cheque mutilated [7QIpt+FSo  
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汇款||寄钱to remit||to send money }F*u 9E  
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寄票供取款||支票支付to send a cheque for payment =Yxu {]G  
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寄款人a remitter l_G&#sQ0  
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收款人a remittee
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国外汇票foreign Bill 0FDfB;  
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国内汇票inland Bill oSb,)k@  
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跟单汇票documentary bill 
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空头汇票accommodation bill P'prp=JD  
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原始汇票original bill e ;4y5i  
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改写||换新票据renewed bill t 3TnqA  
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即期汇票sight bill||bill on demand 2  {lo  
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…days after date||…days after date…日后付款 yqpb_h9  
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…months after date||…months after date…月后付款 S[o_
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见票后…日付款…days after sight||…days sight mQQ5>0^m  
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见票后…月付款…months after sight||…months sight L#'B-G4&y  
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同组票据set of bills anj*a<C<  
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单张汇票sola of exchange||sole of exchange K!q:A+]  
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远期汇票usance bill||bill at usance M[ea!an  
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长期汇票long bill JF
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短期汇票short bill CVsc#=w0  
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逾期汇票overdue bill [@@Ovv  
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宽限日期days of grace #NM.g  
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电汇telegraphic transfer （T.T） 1MdVWFKXV  
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邮汇postal order||postal note （Am.）||post office order||money order ^a@Vn\V1  
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本票promissory note （P/N） sa8Sy&X"  
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押汇负责书||押汇保证书letter of hypothecation J;Az0[qMR  
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副保||抵押品||付属担保物collateral security h3.wR]ut  
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担保书trust receipt||letter of indemnity vv,OBL~{  
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承兑||认付acceptance fG O.wb  
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单张承兑general acceptance  hM2^[8  
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有条件承兑qualified acceptance u2'xM0nQ  
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附条件认付conditional acceptance !8ub3oj)  
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部分认付partial acceptance   !
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