[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。   le+R16Z
 
会计报表statement of account %CwL:.|  
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往来帐目account current ?\KM5^eX  
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现在往来帐||存款额current accout t^
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销货帐account sales KrVcwAcq|1  
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共同计算帐项joint account
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未决帐项outstanding account i wz  
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贷方帐项credit account||creditor account 8
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借方帐项debit account||debtor account (b?{xf'
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应付帐||应付未付帐account payable j!
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应收帐||应收未收帐account receivable [I4ege>  
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新交易||新帐new account  Rqwzh@}  
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未决帐||老帐old account ^pM+A6 XY  
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现金帐cash account *:i1Lv@  
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流水帐running account %|G"-%_E  
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暂记帐||未定帐suspense account cYXM__  
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过期帐||延滞帐overdue account||pastdue account b64 @s2]  
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杂项帐户sundry account :e
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详细帐单||明细表detail account p4VeRJk%  
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呆帐bad account ]kG(G%r|M  
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会计项目title of account O Fj
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会计薄||帐薄account-book A.UUW  
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营业报告书||损益计算表account of budiness||business report [] s^   
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借贷细帐||交验帐account rendered !n^OM?.
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明细帐account stated q\\gpCgp  
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与…银行开立一户头to open an account with  gk`zA  
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与…银行建立交易to keep account with F:mq'<Q  
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继续记帐to keep account h;3cd0  
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与…有交易to have an account with ]vuwkn+)  
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作成会计帐||有往来帐项to make out an account with ^wS5>lf7p  
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清算||清理债务to make up an account `=7j$#6U  
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清洁帐目||与…停止交易to close ones account with `mN4_\]  
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结帐to close an account K(q-?n`<  
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清理未付款to ask an account||to demand an account tY <Z'xA?  
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结清差额to balance the account with Gdg"gi!4  
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清算to settle an account||to liquidate an account||to square an account : >>@rF ,  
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审查帐目||监查帐目to audit an account 5<w g8y  
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检查帐目to examine an account __.+s32SS$  
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转入A的帐户to charge the amount to As account NC38fiH_N  
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以计帐方式付款to pay on account y:6; LZ9[  
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代理某人||为某人on ones account||on account of one !/wtYI-`  
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为自己计算||独立帐目on ones own account k5T,990  
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由某人收益并负风险on ones account and risk||for ones account and risk ^f(@gS}?  
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由某人负担for ones account||for account of one 5s]. @C8  
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按某人指示||列入某人帐户by order and for account of one J Px~VnE%%  
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列入5月份帐目for May account %QP0  
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编入某中帐项下to pass to the account of||to place to the account of BSVx
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寄出清算书to send in an account||to send in render an account tw9f%p  
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支票薄cheque book p|p l  
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支票陈票人cheque drawer |mw.qI|  
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持票人cheque holder #iHs* /85  
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不记名支票cheque to bearer||bearer cheque jr:7?8cH0L  
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记名支票||认人支票cheque to order /$p6'1P8  
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到期支票antedated cheque b?lD(fa&  
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未到期支票postdated cheque [rV>57`YD  
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保付支票certified cheque 8&qZ0GLaT  
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未获兑现支票，退票returned cheque `3WFjU5a  
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横线支票crossed cheque st:`y=F_  
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普通横线general crossing MS 81sN\d  
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特别横线special crossing Ki$MpA3j  
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空白支票blank cheque q=Sgk>NA  
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失效支票，过期支票stale cheque ?R$F)g7<  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges irFMmIb  
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支票换现金||兑现to cash a cheque @s ?  
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清理票款to clear a cheque .f%fHj  
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保证兑现to certify a cheque Z'`gJ&6n  
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填写支票数额to fill up a cheque O`x;,6Vr  
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支票上划线to cross a cheque 4B =7
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开发支票to make out a cheque V:In>u$QJ!  
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签发支票，开立支票to draw a cheque||to issue a cheque W>Y@^U&x`  
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透支支票to overdraw a cheque z1PBM
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背书支票to endorse a cheque (6?9BlH~  
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请付票款||清付票款to pay a cheque||to honour a cheque 2h|MXI\g  
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支票退票to dishonour a cheque aktU$Wbwl  
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拒付支票to refuse a cheque \rx3aJ l  
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拒付支票to stop payment of a cheque "cE7 5  
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提示要求付款to present for payment f/ ?_  
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见票即付持票人payable to bearer 0t^M3+nc  
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支付指定人payable to order <;9I@VYK  
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已过期||无效out of date||stale Buf/@B7+\  
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请给出票人R/D||refer to drawer eV2W{vuI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .GsV>H  
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文字与数字不一致words and figures differ 49rf7NT-g  
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支票 M`. tf_x  
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时间已过account closed 3*]eigi)  
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更改处应加盖印章alterations require initials *EOdEFsR/  
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时间已过effects not cleared I3=%h  
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停止付款payment stopped r;/4F/6"  
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支票毁损cheque mutilated H(R1o~  
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汇款||寄钱to remit||to send money t`WB;o!  
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寄票供取款||支票支付to send a cheque for payment O}tZ - 'T  
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寄款人a remitter ;o^eC!:/%  
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收款人a remittee U1@IX4^2`  
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国外汇票foreign Bill +!k&Yje  
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国内汇票inland Bill p`mS[bxv!  
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跟单汇票documentary bill B||*.`3gN  
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空头汇票accommodation bill ~hZ"2$(0  
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原始汇票original bill nnCGg+l  
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改写||换新票据renewed bill 6S\C}U/  
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即期汇票sight bill||bill on demand ~;Ov-^tp  
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…days after date||…days after date…日后付款 uJOJ-5}yt  

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…months after date||…months after date…月后付款 t]>Lh>G  
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见票后…日付款…days after sight||…days sight M>DaQ`b  
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见票后…月付款…months after sight||…months sight 3l)hyVf&  
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同组票据set of bills :/ y1y
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单张汇票sola of exchange||sole of exchange g$HwxA9Gp/  
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远期汇票usance bill||bill at usance MHSs!^/g5  
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长期汇票long bill SeHagKA  
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短期汇票short bill HH
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逾期汇票overdue bill f:ZAG4B  
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宽限日期days of grace _$= _du  
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电汇telegraphic transfer （T.T） wB.Nn/p  
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邮汇postal order||postal note （Am.）||post office order||money order @7n/Q(  
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本票promissory note （P/N） oo.!.Kv  
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押汇负责书||押汇保证书letter of hypothecation gN24M 3{C  
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副保||抵押品||付属担保物collateral security &krwf ]|  
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担保书trust receipt||letter of indemnity P`#Z9 HM4  
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承兑||认付acceptance `!Ds6  
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单张承兑general acceptance F#5B<I  
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有条件承兑qualified acceptance '~ ,p[  
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附条件认付conditional acceptance /%0<p,T  
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部分认付partial acceptance   Kv.>Vf.T}_