[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。   "Y.y:Vv;  
会计报表statement of account GN>@ZdVG}#  
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往来帐目account current P2nu;I_&  
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现在往来帐||存款额current accout yCo.cd-  
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销货帐account sales P93@;{c(  
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共同计算帐项joint account |f##5fB  
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未决帐项outstanding account ch]29  
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贷方帐项credit account||creditor account .wr>]yN  
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借方帐项debit account||debtor account K|@G t%Y  
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应付帐||应付未付帐account payable azU"G(6y?+  
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应收帐||应收未收帐account receivable y> (w\K9W  
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新交易||新帐new account /7LR;>Bj  
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未决帐||老帐old account ^}C\zW  
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现金帐cash account 8$|=P!7EO  
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流水帐running account =":,.Ttq41  
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暂记帐||未定帐suspense account (9h`3#  
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过期帐||延滞帐overdue account||pastdue account k+4#!.HX^  
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杂项帐户sundry account Xry47a )  
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详细帐单||明细表detail account =rK+eG#,  
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呆帐bad account o`RKXfCq  
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会计项目title of account i 3SHg\~Z  
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会计薄||帐薄account-book  RX5dO%  
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营业报告书||损益计算表account of budiness||business report FsryEHz  
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借贷细帐||交验帐account rendered
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明细帐account stated GM<-&s!Uj  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with ""|Qtubv  
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继续记帐to keep account W#sU`T   
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与…有交易to have an account with z]9MM 2+  
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作成会计帐||有往来帐项to make out an account with aAAU{EWW  
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清算||清理债务to make up an account ox (%5c)b|  
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清洁帐目||与…停止交易to close ones account with %-0t?/>  
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结帐to close an account KMjhZap %  
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清理未付款to ask an account||to demand an account `lt"[K<  
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结清差额to balance the account with <<R*2b  
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清算to settle an account||to liquidate an account||to square an account [ ~&/s:Vvo  
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审查帐目||监查帐目to audit an account o$l M$E:  
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检查帐目to examine an account `,TzQ  
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转入A的帐户to charge the amount to As account -0x #  
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以计帐方式付款to pay on account (\YltC@q%  
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代理某人||为某人on ones account||on account of one _C[q4?  
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为自己计算||独立帐目on ones own account WuUk9_g  
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由某人收益并负风险on ones account and risk||for ones account and risk J
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由某人负担for ones account||for account of one j0evq+  
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按某人指示||列入某人帐户by order and for account of one d K 3*;  
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列入5月份帐目for May account kr
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编入某中帐项下to pass to the account of||to place to the account of RF4vtQC=  
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寄出清算书to send in an account||to send in render an account n QZwC  
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支票薄cheque book ][h%UrV  
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支票陈票人cheque drawer Tc &z:  
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持票人cheque holder ~{B7 k:  
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不记名支票cheque to bearer||bearer cheque KNpl:g3{<Q  
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记名支票||认人支票cheque to order e
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到期支票antedated cheque LW'D?p#  
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未到期支票postdated cheque +wvWwie  
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保付支票certified cheque eH3JyzzP,  
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未获兑现支票，退票returned cheque )72+\C[*~r  
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横线支票crossed cheque +[AQUc  
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普通横线general crossing ?'Xj g#}<  
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特别横线special crossing fc%xS7&  
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空白支票blank cheque a 3b/e8c  
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失效支票，过期支票stale cheque ]Svt`0|}  
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普通支票open cheque \H~T>j{N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RtP2]O(F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0hNA1Fh{U  
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支票换现金||兑现to cash a cheque Co_A/  
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清理票款to clear a cheque uk]$#TV*q>  
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保证兑现to certify a cheque {G0T$,'DR  
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填写支票数额to fill up a cheque ]z;I_-  
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支票上划线to cross a cheque R)(T^V`{  
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开发支票to make out a cheque F>6|3bOR  
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签发支票，开立支票to draw a cheque||to issue a cheque GPv1fearl  
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透支支票to overdraw a cheque @|m/djN5x  
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背书支票to endorse a cheque 8oseYH  
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请付票款||清付票款to pay a cheque||to honour a cheque 1..+F0U  
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支票退票to dishonour a cheque w\u=)3qyVV  
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拒付支票to refuse a cheque P{jbl!UD7  
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拒付支票to stop payment of a cheque P%VSAh\|n  
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提示要求付款to present for payment 'n]w"]|  
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见票即付持票人payable to bearer fu ,}1Mq#  
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支付指定人payable to order T!kN)# S  
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已过期||无效out of date||stale U&OJXJdj  
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请给出票人R/D||refer to drawer {9pZ)tB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pa3{8x{9m  
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文字与数字不一致words and figures differ 783,s_  
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支票 :\c ^*K(9  
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时间已过account closed #q$HQ&k  
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更改处应加盖印章alterations require initials tSUEZ62EY  
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时间已过effects not cleared An0|[uWH  
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停止付款payment stopped gZXi]m&  
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支票毁损cheque mutilated cqkV9f8Ro  
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汇款||寄钱to remit||to send money h,N?Ab'S  
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寄票供取款||支票支付to send a cheque for payment Ll't>)  
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寄款人a remitter T?
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收款人a remittee 5C]x!>kX  
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国外汇票foreign Bill Wn2NMXK  
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国内汇票inland Bill JH9J5%sp  
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跟单汇票documentary bill (w3YvG.  
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空头汇票accommodation bill 
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原始汇票original bill C1)!f j=  
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改写||换新票据renewed bill 1Pu~X \sO  
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即期汇票sight bill||bill on demand kDxFloK  
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…days after date||…days after date…日后付款 <bWG!ZG  
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…months after date||…months after date…月后付款 f+!(k)GWd  
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见票后…日付款…days after sight||…days sight UaeXY+O  
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见票后…月付款…months after sight||…months sight 26h21Z16q  
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同组票据set of bills j\M?~=*w  
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单张汇票sola of exchange||sole of exchange ?Ir:g=RP*  
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远期汇票usance bill||bill at usance 3Y$GsN4ln  
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长期汇票long bill ]Y&VT7+Z  
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短期汇票short bill 8quaXVj^a  
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逾期汇票overdue bill CqC`8fD1  
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宽限日期days of grace fk-RV>yr  
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电汇telegraphic transfer （T.T） _Fg5A7or  
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邮汇postal order||postal note （Am.）||post office order||money order H\[W/"  
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本票promissory note （P/N） U6s[`H3I{  
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押汇负责书||押汇保证书letter of hypothecation d0> zS  
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副保||抵押品||付属担保物collateral security \fe]c  :  
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担保书trust receipt||letter of indemnity O#r%>;3*  
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承兑||认付acceptance 7 X4LJf  
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单张承兑general acceptance P!k{u^$L  
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有条件承兑qualified acceptance +ck}l2&#  
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附条件认付conditional acceptance U/BR*Zn]*  
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部分认付partial acceptance   T[A69O]v