[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。   [p^N].K$  
会计报表statement of account MF)Xc\}0p  
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往来帐目account current N}HQvlLkF9  
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现在往来帐||存款额current accout 4wk-f7I(  
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销货帐account sales :iqFC >D  
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共同计算帐项joint account 6bF?2 OC  
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未决帐项outstanding account {G$I|<MD2T  
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贷方帐项credit account||creditor account {5w'.Z]0v  
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借方帐项debit account||debtor account IA
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应付帐||应付未付帐account payable U ?'$E\  
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应收帐||应收未收帐account receivable 3yg22y&l  
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新交易||新帐new account 2c:H0O 0o  
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未决帐||老帐old account 9 4C)63V  
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现金帐cash account y\0<f `v6  
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流水帐running account KY'"Mg^!  
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暂记帐||未定帐suspense account ^ei[#I  
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过期帐||延滞帐overdue account||pastdue account V# Mw  
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杂项帐户sundry account  /;LteBoY  
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详细帐单||明细表detail account e  iS~*@  
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呆帐bad account MU5@(s3B?  
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会计项目title of account :H[E W3Q  
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会计薄||帐薄account-book qmUq9bV  
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营业报告书||损益计算表account of budiness||business report 0@a6r=`el  
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借贷细帐||交验帐account rendered qg#WDx /  
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明细帐account stated K8* QS_*  
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与…银行开立一户头to open an account with ><iEVrpN  
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与…银行建立交易to keep account with :0ND0A{K:  
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继续记帐to keep account +AyQ4Q(-o  
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与…有交易to have an account with `<y[V  
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作成会计帐||有往来帐项to make out an account with S w#Ez-X  
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清算||清理债务to make up an account Szi4M&!K  
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清洁帐目||与…停止交易to close ones account with jLvI!q   
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结帐to close an account Fhn883  
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清理未付款to ask an account||to demand an account wO} 3i6  
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结清差额to balance the account with T'XAcH  
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清算to settle an account||to liquidate an account||to square an account e_]1e7t  
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审查帐目||监查帐目to audit an account 7u 5B/M!  
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检查帐目to examine an account N _pJE?  
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转入A的帐户to charge the amount to As account AaTtYd  
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以计帐方式付款to pay on account tY# F8a&  
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代理某人||为某人on ones account||on account of one t1C{  
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为自己计算||独立帐目on ones own account G#@<bg3  
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由某人收益并负风险on ones account and risk||for ones account and risk 0l 3RwWj  
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由某人负担for ones account||for account of one 82/iVm1  
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按某人指示||列入某人帐户by order and for account of one H~V=TEj  
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列入5月份帐目for May account > %Y#(_~a  
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编入某中帐项下to pass to the account of||to place to the account of A(s/
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寄出清算书to send in an account||to send in render an account 54^hBejQ  
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支票薄cheque book F H%yyT  
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支票陈票人cheque drawer 9a4RW}S<  
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持票人cheque holder CNN?8/u!@  
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不记名支票cheque to bearer||bearer cheque >qgBu_  
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记名支票||认人支票cheque to order < 1r.p<s  
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到期支票antedated cheque D2mB4  
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未到期支票postdated cheque g ` {0I[  
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保付支票certified cheque xSUR<  
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未获兑现支票，退票returned cheque g-s@m}[T  
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横线支票crossed cheque  (M
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普通横线general crossing -I*A `M  
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特别横线special crossing X>4`{x`  
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空白支票blank cheque vOS0E^  
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失效支票，过期支票stale cheque )X/Faj e  
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普通支票open cheque X3nhqQTZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r;C\eN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Uk9g^\H<D  
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支票换现金||兑现to cash a cheque %np#Bv-L  
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清理票款to clear a cheque aAM UJk  
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保证兑现to certify a cheque f zO8by  
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填写支票数额to fill up a cheque y7OG[L/  
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支票上划线to cross a cheque JZzf,G:  
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开发支票to make out a cheque `uA&w}(G  
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签发支票，开立支票to draw a cheque||to issue a cheque )`mF.87b&h  
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透支支票to overdraw a cheque ;/ KF3 %  
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背书支票to endorse a cheque lhl0  
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请付票款||清付票款to pay a cheque||to honour a cheque o%PoSZZ  
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支票退票to dishonour a cheque G!Oq>7  
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拒付支票to refuse a cheque 0C+yq'D~[  
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拒付支票to stop payment of a cheque s*/ G- lY  
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提示要求付款to present for payment iH}rI'U.  
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见票即付持票人payable to bearer :'rZZeb'  
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支付指定人payable to order D3AtYt  
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已过期||无效out of date||stale <T.#A8c  
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请给出票人R/D||refer to drawer _E<O+leWf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iLd"
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文字与数字不一致words and figures differ '"fU2M<.  
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支票 Hs` #{W{.  
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时间已过account closed IJBJebqL  
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更改处应加盖印章alterations require initials Up/u|A$0V  
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时间已过effects not cleared 3{I=#>;  
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停止付款payment stopped XAULD]Q  
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支票毁损cheque mutilated B-ri}PA  
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汇款||寄钱to remit||to send money M\?uDC9  
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寄票供取款||支票支付to send a cheque for payment 0q>NE
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寄款人a remitter fdq^!MWTi  
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收款人a remittee /VmCN]2AZ  
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国外汇票foreign Bill [nN\{"~O  
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国内汇票inland Bill yjOu]K:X  
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跟单汇票documentary bill q(jkit~`A  
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空头汇票accommodation bill ,yM}]pwlB  
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原始汇票original bill *b6I%MZn  
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改写||换新票据renewed bill p29yaM  
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即期汇票sight bill||bill on demand =YXe1$ $  
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…days after date||…days after date…日后付款 !y qa?\v9  
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…months after date||…months after date…月后付款 ( K6~Tj  
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见票后…日付款…days after sight||…days sight Yo~LckFF  
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见票后…月付款…months after sight||…months sight 5|<yfk8*J  
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同组票据set of bills nabBU4;h  
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单张汇票sola of exchange||sole of exchange e2]
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远期汇票usance bill||bill at usance /9x{
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长期汇票long bill CQ6'b,L&   
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短期汇票short bill A6Ghj{~  
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逾期汇票overdue bill +hE',i.  
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宽限日期days of grace XDPL;(?  
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电汇telegraphic transfer （T.T） F%xK"l`&  
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邮汇postal order||postal note （Am.）||post office order||money order <d5@CA+M  
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本票promissory note （P/N） JnfqXbE  
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押汇负责书||押汇保证书letter of hypothecation n.*3,4.]  
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副保||抵押品||付属担保物collateral security 4SgF,a c3r  
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担保书trust receipt||letter of indemnity ; e@gO  
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承兑||认付acceptance Ly;I,)w  
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单张承兑general acceptance B MM--y@  
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有条件承兑qualified acceptance K UKACUL  
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附条件认付conditional acceptance K/txD20 O|  
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部分认付partial acceptance   *^]~RhjB