[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。   !m+Pd.4TaB  
会计报表statement of account Nc7"`!;-   
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往来帐目account current e~N&?^M  
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现在往来帐||存款额current accout  ?<EzILM  
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销货帐account sales c$Kc,`2m
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共同计算帐项joint account &Q883A J  
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未决帐项outstanding account -e/}DGL  
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贷方帐项credit account||creditor account 9\_AB.Z:  
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借方帐项debit account||debtor account .Vbd-jr'M  
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应付帐||应付未付帐account payable o5o myMN  
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应收帐||应收未收帐account receivable fEHFlgN3Ap  
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新交易||新帐new account MzIDeZ  
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未决帐||老帐old account 8RMM97@1Q  
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现金帐cash account ieZ$@3#&z  
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流水帐running account fDy*dp4z  
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暂记帐||未定帐suspense account K b%Y
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过期帐||延滞帐overdue account||pastdue account c MY}Y [2c  
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杂项帐户sundry account 1&boD\ 7  
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详细帐单||明细表detail account 32ki ?\ P  
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呆帐bad account #[prG  
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会计项目title of account cY5&1Shb~  
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会计薄||帐薄account-book =yod  

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营业报告书||损益计算表account of budiness||business report ?|5 M'o|9  
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借贷细帐||交验帐account rendered RL`E}:V  
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明细帐account stated Ch"wp/[  
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与…银行开立一户头to open an account with }g+kU1y  
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与…银行建立交易to keep account with \TP$2i%W  
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继续记帐to keep account }d.X2?  
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与…有交易to have an account with d|R-K7 ~~  
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作成会计帐||有往来帐项to make out an account with (2b${Q@V  
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清算||清理债务to make up an account _$UJ'W})/  
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清洁帐目||与…停止交易to close ones account with !.UE}^TV  
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结帐to close an account rO#w(]   
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清理未付款to ask an account||to demand an account 6xDk3  
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结清差额to balance the account with |3~m8v2-  
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清算to settle an account||to liquidate an account||to square an account X$@` 4  
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审查帐目||监查帐目to audit an account Rrh6-]A  
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检查帐目to examine an account NFTv4$5d  
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转入A的帐户to charge the amount to As account tMw65Xei6b  
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以计帐方式付款to pay on account bD{tsxm[9  
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代理某人||为某人on ones account||on account of one FO/cEu  
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为自己计算||独立帐目on ones own account <}lah%4F  
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由某人收益并负风险on ones account and risk||for ones account and risk 6?u`u t  
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由某人负担for ones account||for account of one =6U5^+|d  
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按某人指示||列入某人帐户by order and for account of one {

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列入5月份帐目for May account q;#AlquY@  
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编入某中帐项下to pass to the account of||to place to the account of }vh <x6  
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寄出清算书to send in an account||to send in render an account "*HM8\  
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支票薄cheque book 'Y @yW3K  
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支票陈票人cheque drawer kcUn GiP  
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持票人cheque holder 1n<4yfJ  
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不记名支票cheque to bearer||bearer cheque {J)%6eL?  
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记名支票||认人支票cheque to order f/c&Ya(D~  
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到期支票antedated cheque vv&< 7[  
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未到期支票postdated cheque }'tJc $!  
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保付支票certified cheque q)9n%- YgP  
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未获兑现支票，退票returned cheque /&|p7  
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横线支票crossed cheque eYP^.U)  
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普通横线general crossing DzMg^
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特别横线special crossing 5?HwM[`  
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空白支票blank cheque ?7V~>i8[  
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失效支票，过期支票stale cheque \,Ws=9f  
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普通支票open cheque niCK(&z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >v, si].  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E"VFBKB  
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支票换现金||兑现to cash a cheque dq.U#Rhrx  
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清理票款to clear a cheque NW5OLa")J<  
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保证兑现to certify a cheque @I-gs(  
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填写支票数额to fill up a cheque S=-$:65  
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支票上划线to cross a cheque +Mijio  
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开发支票to make out a cheque R`c[?U  
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签发支票，开立支票to draw a cheque||to issue a cheque 1}a4 AGAp  
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透支支票to overdraw a cheque rWL;pM<  
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背书支票to endorse a cheque )pHlWi|h  
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请付票款||清付票款to pay a cheque||to honour a cheque L_Gw:"-+Q  
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支票退票to dishonour a cheque `5@F'tKQ  
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拒付支票to refuse a cheque `Fn"QL-  
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拒付支票to stop payment of a cheque >E+g.5 ,:W  
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提示要求付款to present for payment WChP,hw  
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见票即付持票人payable to bearer DD$>3`  
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支付指定人payable to order f zo'9  
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已过期||无效out of date||stale J|q(HpB  
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请给出票人R/D||refer to drawer ps 3)d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0y9 b0 G  
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文字与数字不一致words and figures differ !y_{mE?V(  
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支票 EG>?>K_D  
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时间已过account closed O]u'7nO{{  
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更改处应加盖印章alterations require initials "@UQSf,  
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时间已过effects not cleared F[jE#M=k  
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停止付款payment stopped vQEV,d1  
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支票毁损cheque mutilated @RoZd?  
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汇款||寄钱to remit||to send money 11=$]K>  
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寄票供取款||支票支付to send a cheque for payment ~K;QdV=YX  
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寄款人a remitter 8-2`S*  
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收款人a remittee <g[z jV9p  
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国外汇票foreign Bill |YJ83nSO~  
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国内汇票inland Bill :?t~|7O:  
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跟单汇票documentary bill <)VgGjZ-H  
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空头汇票accommodation bill d!,t_jM0  
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原始汇票original bill PVCoXOqh  
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改写||换新票据renewed bill CKsV
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即期汇票sight bill||bill on demand xA] L0h]  
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…days after date||…days after date…日后付款 *r7vDc  
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…months after date||…months after date…月后付款 hx;f/EPx  
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见票后…日付款…days after sight||…days sight T{YZ`[  
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见票后…月付款…months after sight||…months sight p9(y b  
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同组票据set of bills U.%Kt,qB  
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单张汇票sola of exchange||sole of exchange 'D\Q$q  
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远期汇票usance bill||bill at usance t}EMX9SQ  
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长期汇票long bill [K!9x
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短期汇票short bill .n-#A  
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逾期汇票overdue bill |{jT+  
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宽限日期days of grace *7BfK(9T  
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电汇telegraphic transfer （T.T） H=t"qEp  
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邮汇postal order||postal note （Am.）||post office order||money order zM0NRERi  
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本票promissory note （P/N） Mf}M/Fh  
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押汇负责书||押汇保证书letter of hypothecation }x8!{Y#cF  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity W&z jb>0b0  
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承兑||认付acceptance IThd\#=  
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单张承兑general acceptance rg/{5f  
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有条件承兑qualified acceptance Cs $5Of
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附条件认付conditional acceptance Tt;F-  
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部分认付partial acceptance   ">A<%5F2