[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。   +r0eTP=zf  
会计报表statement of account Wv0'?NL.  
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往来帐目account current $CmX &%L=  
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现在往来帐||存款额current accout u!uDu,y  
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销货帐account sales N}Ks[ 2  
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共同计算帐项joint account be:phS4vz  
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未决帐项outstanding account @LKG\zYBu  
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贷方帐项credit account||creditor account =$8@JF'  
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借方帐项debit account||debtor account tin|,jA =  
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应付帐||应付未付帐account payable A$~x
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应收帐||应收未收帐account receivable +oy&OKCa  
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新交易||新帐new account #jZ@l3  
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未决帐||老帐old account /u)Rppu  
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现金帐cash account zq;DIWPIoJ  
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流水帐running account 0zbLc%  
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暂记帐||未定帐suspense account rKzlK 'U  
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过期帐||延滞帐overdue account||pastdue account vJRnBq+y  
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杂项帐户sundry account ~XUOWY75  
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详细帐单||明细表detail account pp~3@_)b  
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呆帐bad account o\ngR\>  
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会计项目title of account r<*O  
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会计薄||帐薄account-book f cRj  
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营业报告书||损益计算表account of budiness||business report 9Ct_$.Q.  
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借贷细帐||交验帐account rendered \M5P+Wk'  
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明细帐account stated -~ 0] 7Cpl  
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与…银行开立一户头to open an account with %3M95UZ2  
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与…银行建立交易to keep account with 9e~WK720=  
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继续记帐to keep account _gKu8$o=-  
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与…有交易to have an account with >AG^fUArH  
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作成会计帐||有往来帐项to make out an account with [ ?iqqG.  

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清算||清理债务to make up an account mV?&%>*(f  
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清洁帐目||与…停止交易to close ones account with %/T7Z;d  
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结帐to close an account SfW}"#L>5  
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清理未付款to ask an account||to demand an account h^oH^moq<  
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结清差额to balance the account with 8>NwCjN  
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清算to settle an account||to liquidate an account||to square an account $^_|j1z#i  
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审查帐目||监查帐目to audit an account dE5D3ze  
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检查帐目to examine an account T_;]fPajjD  
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转入A的帐户to charge the amount to As account 0$HmY2 Men  
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以计帐方式付款to pay on account O#eZ<hNV  
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代理某人||为某人on ones account||on account of one x,8<tSW)Z  
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为自己计算||独立帐目on ones own account 60}! LmL  
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由某人收益并负风险on ones account and risk||for ones account and risk :c.JhE3D  
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由某人负担for ones account||for account of one =!b6FjsiG  
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按某人指示||列入某人帐户by order and for account of one [A2`]C E<@  
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列入5月份帐目for May account 'UU\4M  
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编入某中帐项下to pass to the account of||to place to the account of R^#@lI~  
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寄出清算书to send in an account||to send in render an account b1#dz]  
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支票薄cheque book 'tgKe!-@  
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支票陈票人cheque drawer =='Td[  
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持票人cheque holder g|X;ahTT  
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不记名支票cheque to bearer||bearer cheque uN*KHE+h  
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记名支票||认人支票cheque to order z;tI D~Y  
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到期支票antedated cheque zET^T5>:  
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未到期支票postdated cheque r|Z3$J{^"  
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保付支票certified cheque p@!nYPr.  
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未获兑现支票，退票returned cheque !)"%),>}o  
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横线支票crossed cheque :o-,SrORM  
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普通横线general crossing 9
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特别横线special crossing 00I}o%akO  
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空白支票blank cheque <~}7Mxn%x@  
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失效支票，过期支票stale cheque t"h
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普通支票open cheque q{s(.Uq$&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gmIqT f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3iw{SEY  
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支票换现金||兑现to cash a cheque F'g Vzf  
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清理票款to clear a cheque u
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保证兑现to certify a cheque %6AW7q t  
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填写支票数额to fill up a cheque 66^ycZCH  
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支票上划线to cross a cheque D:Q 21Ch  
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开发支票to make out a cheque Zy|Mz&  
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签发支票，开立支票to draw a cheque||to issue a cheque =6aS&B(SN  
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透支支票to overdraw a cheque DGevE~  
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背书支票to endorse a cheque `DT3x{}_S  
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请付票款||清付票款to pay a cheque||to honour a cheque a_h]?5 :c  
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支票退票to dishonour a cheque W>q HFoKa  
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拒付支票to refuse a cheque l2;CQ7  
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拒付支票to stop payment of a cheque e@{i  
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提示要求付款to present for payment ZNYH#mJX*  
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见票即付持票人payable to bearer V'w@rc\XN  
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支付指定人payable to order g@\fZTO  
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已过期||无效out of date||stale QM?#{%31  
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请给出票人R/D||refer to drawer m!U9m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?'"X"@r5  
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文字与数字不一致words and figures differ t\$U`V)  
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支票 j5I`a 1j`  
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时间已过account closed g:0#u;j^7  
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更改处应加盖印章alterations require initials z4E|Ai  
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时间已过effects not cleared Pl-5ncb\  
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停止付款payment stopped s}onsC  
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支票毁损cheque mutilated Tlj:%yK2  
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汇款||寄钱to remit||to send money _
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寄票供取款||支票支付to send a cheque for payment 5d@t7[]  
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寄款人a remitter %zU`XVNN+  
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收款人a remittee HG'{J^t  
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国外汇票foreign Bill 1y^K/.5-  
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国内汇票inland Bill /J)l
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跟单汇票documentary bill mW%?>Z1=>d  
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空头汇票accommodation bill v&FF|)$  
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原始汇票original bill p1c3Q$>i  
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改写||换新票据renewed bill gfU-"VpHE  
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即期汇票sight bill||bill on demand TST4Vy3  
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…days after date||…days after date…日后付款 nxQ?bk}*d  
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…months after date||…months after date…月后付款 !A8^Xmz"  
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见票后…日付款…days after sight||…days sight y'ja< 1I>  
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见票后…月付款…months after sight||…months sight ,G^[o,hS  
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同组票据set of bills 7=4A;Ybq  
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单张汇票sola of exchange||sole of exchange x2|6
  
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远期汇票usance bill||bill at usance [_y@M ]  
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长期汇票long bill P2n2Qt2  
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短期汇票short bill ]0c P ml  
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逾期汇票overdue bill FYPz 4K  
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宽限日期days of grace 7INk_2  
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电汇telegraphic transfer （T.T） nYv#4*  
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邮汇postal order||postal note （Am.）||post office order||money order yYAnwf  
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本票promissory note （P/N） 4sY[az  
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押汇负责书||押汇保证书letter of hypothecation I"!'AI-  
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副保||抵押品||付属担保物collateral security >7-y#SkXdo  
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担保书trust receipt||letter of indemnity i^%-aBZ  
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承兑||认付acceptance n!.2aq  
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单张承兑general acceptance 4]6Qr  
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有条件承兑qualified acceptance *caLN,G  
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附条件认付conditional acceptance {'IFWD.5  
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部分认付partial acceptance   yisLypM*