[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。   b3.  
会计报表statement of account Znr6,[U+q
 
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往来帐目account current 5"sd  
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现在往来帐||存款额current accout P* X^)R  
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销货帐account sales FEY_(70  
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共同计算帐项joint account [nc-~T+Mo  
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未决帐项outstanding account |$|B0mj  
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贷方帐项credit account||creditor account >
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借方帐项debit account||debtor account jOUM+QO  
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应付帐||应付未付帐account payable _D 9/,n$  
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应收帐||应收未收帐account receivable tm1#Lh0  
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新交易||新帐new account l Vv'_9yg  
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未决帐||老帐old account mzRH:HgN?  
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现金帐cash account $^e(?Pq  
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流水帐running account CJjT-(a  
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暂记帐||未定帐suspense account 1B#iJZ}  
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过期帐||延滞帐overdue account||pastdue account ;Q8`5h   
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杂项帐户sundry account iCJXV'  
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详细帐单||明细表detail account pocXQEg$]  
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呆帐bad account :9DyABK=Cv  
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会计项目title of account =Fc}T %  
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会计薄||帐薄account-book ;VzdlCZ@  
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营业报告书||损益计算表account of budiness||business report &_q8F,I \<  
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借贷细帐||交验帐account rendered ~W-l|-eogz  
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明细帐account stated s",
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与…银行开立一户头to open an account with KR X\<@  
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与…银行建立交易to keep account with S}VN(g  
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继续记帐to keep account
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与…有交易to have an account with 2c51kG77E  
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作成会计帐||有往来帐项to make out an account with ;s#I b_  
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清算||清理债务to make up an account \vx'+}  
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清洁帐目||与…停止交易to close ones account with $WE=u9m  
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结帐to close an account fT{jD_Q+3  
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清理未付款to ask an account||to demand an account 3UF^Ff<wo  
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结清差额to balance the account with (#x&Y#5  
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清算to settle an account||to liquidate an account||to square an account ]k BC,m(  
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审查帐目||监查帐目to audit an account ?v-!`J>EF#  
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检查帐目to examine an account tR4+]K  
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转入A的帐户to charge the amount to As account ;\f0II3  
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以计帐方式付款to pay on account |Om9(xT  
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代理某人||为某人on ones account||on account of one  R7;X  
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为自己计算||独立帐目on ones own account EMxMJ=  
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由某人收益并负风险on ones account and risk||for ones account and risk hQz1zG`z7  
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由某人负担for ones account||for account of one sHV?njZd  
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按某人指示||列入某人帐户by order and for account of one ZN&9qw*  
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列入5月份帐目for May account gKmF#Z"\  
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编入某中帐项下to pass to the account of||to place to the account of ah(k!0PV  
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寄出清算书to send in an account||to send in render an account k'sPA_|  
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支票薄cheque book fQ-IM/z  
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支票陈票人cheque drawer rt?*eC1b+Z  
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持票人cheque holder 1zCgPiAem  
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不记名支票cheque to bearer||bearer cheque lS!O(NzqE'  
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记名支票||认人支票cheque to order tWQ$`<h  
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到期支票antedated cheque H:WuMwD4  
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未到期支票postdated cheque 3;!!`R>e  
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保付支票certified cheque g0
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未获兑现支票，退票returned cheque -[h|*G.J  
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横线支票crossed cheque ?V(+Cc  
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普通横线general crossing `}FZ;q3DP  
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特别横线special crossing O3#eQs  
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空白支票blank cheque l|;]"&|_]c  
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失效支票，过期支票stale cheque oR3t vw.  
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普通支票open cheque FchO 6O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VssW
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nUisC5HW  
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支票换现金||兑现to cash a cheque SzfMQ@~  
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清理票款to clear a cheque k)W&ZY  
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保证兑现to certify a cheque y! QYdf?  
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填写支票数额to fill up a cheque $I4Wl:(~}  
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支票上划线to cross a cheque *.Z~f"SZy*  
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开发支票to make out a cheque rj4R/{h  
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签发支票，开立支票to draw a cheque||to issue a cheque }<*KM)%  
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透支支票to overdraw a cheque c@J@*.q]   
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背书支票to endorse a cheque &y(%d 7@/  
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请付票款||清付票款to pay a cheque||to honour a cheque 0sTR`Xk  
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支票退票to dishonour a cheque @7KG0<]h  
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拒付支票to refuse a cheque 6Rmdf> a  
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拒付支票to stop payment of a cheque "fW }6pS  
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提示要求付款to present for payment dC|6z/  
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见票即付持票人payable to bearer u8M_2r  
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支付指定人payable to order /bPs0>5  
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已过期||无效out of date||stale -
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请给出票人R/D||refer to drawer b4WH37,lA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1hE{(onI  
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文字与数字不一致words and figures differ DfP-(Lm)  
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支票 Rn]xxa'  
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时间已过account closed x~wS/y  
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更改处应加盖印章alterations require initials ,v,rY'  
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时间已过effects not cleared TEMxjowr  
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停止付款payment stopped $(Mz@#%  
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支票毁损cheque mutilated O#^H.B  
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汇款||寄钱to remit||to send money XNv2xuOcJ  
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寄票供取款||支票支付to send a cheque for payment m<#12#D  
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寄款人a remitter ,<r&] eC  
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收款人a remittee T?t/[iuHrj  
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国外汇票foreign Bill \/o$io,kV  
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国内汇票inland Bill ,7]hjf_h  
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跟单汇票documentary bill vjlN@ "  
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空头汇票accommodation bill 0f.jW O  
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原始汇票original bill 49$<:{~  
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改写||换新票据renewed bill :^v Q 4/,  
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即期汇票sight bill||bill on demand t?4H9~iH  
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…days after date||…days after date…日后付款 q"u,Tnc;  
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…months after date||…months after date…月后付款 ^w60AqR8  
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见票后…日付款…days after sight||…days sight >v.fH6P,}  
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见票后…月付款…months after sight||…months sight lFjz*g2'  
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同组票据set of bills lFnls6dp  
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单张汇票sola of exchange||sole of exchange ^l!SIu  
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远期汇票usance bill||bill at usance hCcI]#S&  
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长期汇票long bill -tj#BEC[H(  
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短期汇票short bill !9;m~T7.  
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逾期汇票overdue bill NN*L3yx  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） 7;EDU  
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邮汇postal order||postal note （Am.）||post office order||money order tvI<Why\p  
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本票promissory note （P/N） "iSY;y o  
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押汇负责书||押汇保证书letter of hypothecation xt^1,V4Ei~  
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副保||抵押品||付属担保物collateral security }~ D WB"  
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担保书trust receipt||letter of indemnity Cbff:IP  
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承兑||认付acceptance UIAazDyC  
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单张承兑general acceptance [MIgQ.n  
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有条件承兑qualified acceptance )E9!m  
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附条件认付conditional acceptance q;eb  
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部分认付partial acceptance   DT]4C!dh