[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。    :11 A  
会计报表statement of account io w"n$/  
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往来帐目account current ,: ^u-b|  
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现在往来帐||存款额current accout _v:SP LU  
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销货帐account sales y>L
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共同计算帐项joint account T4F/w|Q  
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未决帐项outstanding account 1mJHued=6  
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贷方帐项credit account||creditor account (%9$!v{3  
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借方帐项debit account||debtor account D'4\*4is  
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应付帐||应付未付帐account payable QL*IiFR  
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应收帐||应收未收帐account receivable `mqMLo*  
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新交易||新帐new account E"0>yl)  
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未决帐||老帐old account %znc##j)q  
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现金帐cash account ntY]SK%Z  
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流水帐running account 1eKT^bgM  
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暂记帐||未定帐suspense account cnLro  
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过期帐||延滞帐overdue account||pastdue account ~5g~;f[4  
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杂项帐户sundry account O@P"MXEG  
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详细帐单||明细表detail account 2?x4vI np;  
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呆帐bad account u&NV,6Fj2[  
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会计项目title of account D]}G. v1  
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会计薄||帐薄account-book ceV}WN19l  
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营业报告书||损益计算表account of budiness||business report RpF&\x>  
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借贷细帐||交验帐account rendered nlYNN/@"  
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明细帐account stated ;fJ.8C  
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与…银行开立一户头to open an account with  "#]$r  
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与…银行建立交易to keep account with G#CXs:1pd+  
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继续记帐to keep account sRW<me;  
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与…有交易to have an account with \8 ":]EU  
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作成会计帐||有往来帐项to make out an account with :+Z%; Dc  
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清算||清理债务to make up an account GeqP Rah  
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清洁帐目||与…停止交易to close ones account with =vPj%oLp'a  
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结帐to close an account FlQGgVN  
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清理未付款to ask an account||to demand an account cS$_\65  
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结清差额to balance the account with [?gP;,  
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清算to settle an account||to liquidate an account||to square an account ~rm_vo  
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审查帐目||监查帐目to audit an account g7|@  
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检查帐目to examine an account fJ\[*5eiS  
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转入A的帐户to charge the amount to As account l}h!B_P'  
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以计帐方式付款to pay on account m~|40)   
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代理某人||为某人on ones account||on account of one ~Ei<Z`3}7"  
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为自己计算||独立帐目on ones own account !Cs_F&l"j  
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由某人收益并负风险on ones account and risk||for ones account and risk Wqnc{oq|$  
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由某人负担for ones account||for account of one ~o(   
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按某人指示||列入某人帐户by order and for account of one e.C)jv6qr  
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列入5月份帐目for May account Gt1U!dP  
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编入某中帐项下to pass to the account of||to place to the account of \bF{-"7.  
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寄出清算书to send in an account||to send in render an account ig!+2g  
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支票薄cheque book _-D{-
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支票陈票人cheque drawer }6#  
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持票人cheque holder BLttb  
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不记名支票cheque to bearer||bearer cheque WY/}1X9.%  
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记名支票||认人支票cheque to order *T/']t  
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到期支票antedated cheque Nc`L;CP  
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未到期支票postdated cheque wj,=$RX  
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保付支票certified cheque DUS6SO  
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未获兑现支票，退票returned cheque X8|,   
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横线支票crossed cheque Cye.gsCT  
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普通横线general crossing D~m*!w*  
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特别横线special crossing ;pAK_>
 
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空白支票blank cheque wM n i  
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失效支票，过期支票stale cheque F8=+j_UGI  
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普通支票open cheque S[gx{Bxiw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0kh6@y3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0J9x9j`&j  
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支票换现金||兑现to cash a cheque uRvP hkqm  
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清理票款to clear a cheque 3og.y+.=U.  
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保证兑现to certify a cheque @d'j zs  
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填写支票数额to fill up a cheque 5m@V#2^P  
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支票上划线to cross a cheque O
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开发支票to make out a cheque t@(HF-4~=  
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签发支票，开立支票to draw a cheque||to issue a cheque =X}J6|>X  
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透支支票to overdraw a cheque 203s^K61  
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背书支票to endorse a cheque *. t^MP  
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请付票款||清付票款to pay a cheque||to honour a cheque UKGPtKE<  
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支票退票to dishonour a cheque e-;}3
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拒付支票to refuse a cheque ib m4fa  
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拒付支票to stop payment of a cheque SbZ6t$"  
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提示要求付款to present for payment !D6]J
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见票即付持票人payable to bearer xw%0>K[  
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支付指定人payable to order Bvj0^fSm  
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已过期||无效out of date||stale V&i;\
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请给出票人R/D||refer to drawer P>L +t`'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )0MB9RMk1  
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文字与数字不一致words and figures differ `/g UV  

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支票 E]6 6]+;0_  
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时间已过account closed zT/\Cj68  
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更改处应加盖印章alterations require initials Y7nvHU|+o  
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时间已过effects not cleared S'14hk<  
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停止付款payment stopped zQA`/&=Y  

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支票毁损cheque mutilated 2tLJU Z1  

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汇款||寄钱to remit||to send money >+waX"e  
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寄票供取款||支票支付to send a cheque for payment GL JMP^p  
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寄款人a remitter !c-*O<Y  
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收款人a remittee m4& /s  
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国外汇票foreign Bill `kr?j:g
 
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国内汇票inland Bill .KC++\{HE  
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跟单汇票documentary bill J=L5=G7(  
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空头汇票accommodation bill ^J d r>@  
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原始汇票original bill b[7]F  
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改写||换新票据renewed bill \?N2=jsu$  
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即期汇票sight bill||bill on demand B?qjkP  
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…days after date||…days after date…日后付款 l(q ,<[O  
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…months after date||…months after date…月后付款 Z)\@i=m  

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见票后…日付款…days after sight||…days sight gdoLyxQ  
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见票后…月付款…months after sight||…months sight +{UcspqM  
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同组票据set of bills RGU\h[  
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单张汇票sola of exchange||sole of exchange 'eX 
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远期汇票usance bill||bill at usance @]#1(9P  
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长期汇票long bill ,{q;;b9  
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短期汇票short bill QVE6We  
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逾期汇票overdue bill s!e3|pGS  
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宽限日期days of grace +t:0SRSt  
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电汇telegraphic transfer （T.T） tdaL/rRe  
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邮汇postal order||postal note （Am.）||post office order||money order 7`hP?a=  
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本票promissory note （P/N） I,'
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押汇负责书||押汇保证书letter of hypothecation {$Gd2gO  
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副保||抵押品||付属担保物collateral security qWKAM@  
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担保书trust receipt||letter of indemnity ohGfp9H
 
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承兑||认付acceptance a+T.^koY  
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单张承兑general acceptance e01epVR;  
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有条件承兑qualified acceptance p`#R<K  
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附条件认付conditional acceptance Yr=Y@~ XL  
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部分认付partial acceptance   #3 pb(fbw