[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。   oZgjQM$YP  
会计报表statement of account b8t7u  
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往来帐目account current <'oQ \eB  
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现在往来帐||存款额current accout h438`  
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销货帐account sales +O{*M9B  
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共同计算帐项joint account Ld~/u]K%V  
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未决帐项outstanding account 0{D'n@veP  
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贷方帐项credit account||creditor account H1./x6Hr  

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借方帐项debit account||debtor account T8$y[W-c  
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应付帐||应付未付帐account payable #X 1
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应收帐||应收未收帐account receivable onzxx4bax  
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新交易||新帐new account sO@Tf\d  
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未决帐||老帐old account f-Z/tfC  
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现金帐cash account /\n-P'}  
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流水帐running account @j/a=4o[  
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暂记帐||未定帐suspense account (sZ"iGn%  
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过期帐||延滞帐overdue account||pastdue account vFm
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杂项帐户sundry account R:qW;n%AF  
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详细帐单||明细表detail account pQB."[n  
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呆帐bad account Nh+H9  
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会计项目title of account !&E-}}<  
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会计薄||帐薄account-book )4;`^]F  
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营业报告书||损益计算表account of budiness||business report *LY8D<:zs  
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借贷细帐||交验帐account rendered \~wMfP8  
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明细帐account stated 7{Wny&[0  
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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 f
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继续记帐to keep account Rf1x`wml  
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与…有交易to have an account with .N(p=9  
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作成会计帐||有往来帐项to make out an account with 9c m#56  
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清算||清理债务to make up an account Rlirs-WQ  
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清洁帐目||与…停止交易to close ones account with I<tm"?q0  
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结帐to close an account EJ@ ~/)<  
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清理未付款to ask an account||to demand an account #3d(M  
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结清差额to balance the account with gPc=2  
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清算to settle an account||to liquidate an account||to square an account iG?[<1~  
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审查帐目||监查帐目to audit an account S 6,.FYH  
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检查帐目to examine an account n{SJ_S#a.a  
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转入A的帐户to charge the amount to As account YT8F#t8  
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以计帐方式付款to pay on account s(roJbJ_;  
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代理某人||为某人on ones account||on account of one FNId ;  
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为自己计算||独立帐目on ones own account VOh4#%Vj  
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由某人收益并负风险on ones account and risk||for ones account and risk $ o#V#  

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由某人负担for ones account||for account of one 7i1q wRv  
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按某人指示||列入某人帐户by order and for account of one W'u>#  
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列入5月份帐目for May account yJe>JK~)  
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编入某中帐项下to pass to the account of||to place to the account of %BB%pC  
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寄出清算书to send in an account||to send in render an account QoH6  
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支票薄cheque book DrK{}uM  
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支票陈票人cheque drawer ?p8_AL'RS  
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持票人cheque holder G9<X_  
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不记名支票cheque to bearer||bearer cheque w$-6-rE]d  
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记名支票||认人支票cheque to order >`ZyG5  
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到期支票antedated cheque "wh ,Ue  
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未到期支票postdated cheque WaR`Kp+>  
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保付支票certified cheque Z!X0U7&U  
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未获兑现支票，退票returned cheque %;YHt=(1*X  
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横线支票crossed cheque i5,kd~%O  
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普通横线general crossing HEc+;O1<
 
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特别横线special crossing 54li^   
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空白支票blank cheque dQR-H7U  
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失效支票，过期支票stale cheque A#'8Xw|  
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普通支票open cheque Jcm&RI"{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ptxbDzOz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9kS^Abtk  
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支票换现金||兑现to cash a cheque |f_[\&<*  
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清理票款to clear a cheque \WB<86+z  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque 7f!YoW;1  
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支票上划线to cross a cheque x$Oq0d{
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开发支票to make out a cheque Y^}Z>  
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签发支票，开立支票to draw a cheque||to issue a cheque (
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透支支票to overdraw a cheque *ipFwQ  
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背书支票to endorse a cheque Q1 $^v0-)  
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请付票款||清付票款to pay a cheque||to honour a cheque ^!ZC?h!rG  
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支票退票to dishonour a cheque :xv!N*Le  
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拒付支票to refuse a cheque *4+"Lh.KS  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment KgiJUO`PR  
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见票即付持票人payable to bearer : $Y9jR  
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支付指定人payable to order luuX2Mx>o  
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已过期||无效out of date||stale NI#:|}CYS  
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请给出票人R/D||refer to drawer + SFVv_
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5rRN-  
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文字与数字不一致words and figures differ UXugRk%d  
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支票 ^G.Xc\^w:  
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时间已过account closed #PanfYR  
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更改处应加盖印章alterations require initials n'01Hh`0  
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时间已过effects not cleared C\nhqkn  
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停止付款payment stopped [}8|R0KF  
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支票毁损cheque mutilated ?-^
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汇款||寄钱to remit||to send money Xn,v]$M!  
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寄票供取款||支票支付to send a cheque for payment 2fS[J'-o  
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寄款人a remitter ?a8(azn  
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收款人a remittee vR=6pl$|~~  
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国外汇票foreign Bill Q~Hh
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国内汇票inland Bill bi&*9K0  
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跟单汇票documentary bill qY$qaM^=  
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空头汇票accommodation bill !\#_Jw%y  
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原始汇票original bill |vMpXiMxxT  
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改写||换新票据renewed bill P"?FnTbv[  
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即期汇票sight bill||bill on demand ,7)C"  
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…days after date||…days after date…日后付款 7Irau_  
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…months after date||…months after date…月后付款 `)h6j)xiQ  
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见票后…日付款…days after sight||…days sight P;8>5;U4-  
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见票后…月付款…months after sight||…months sight deeU@x`f<  
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同组票据set of bills A[dvEb;r  
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单张汇票sola of exchange||sole of exchange $W42vjr4  
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远期汇票usance bill||bill at usance "SoHt]%#  
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长期汇票long bill q xJQPz  
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短期汇票short bill o:dR5v  
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逾期汇票overdue bill "%QD{z_L  
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宽限日期days of grace 9kY[j2,+  
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电汇telegraphic transfer （T.T） ?68uS;  
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邮汇postal order||postal note （Am.）||post office order||money order hvt@XZT  
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本票promissory note （P/N） c| ' w  
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押汇负责书||押汇保证书letter of hypothecation QI!i  
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副保||抵押品||付属担保物collateral security ;ggy5?>Qu  
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担保书trust receipt||letter of indemnity Rh] P8  
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承兑||认付acceptance FX,$_:f6Y  
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单张承兑general acceptance .1*DR]^
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有条件承兑qualified acceptance N^elVu4 K  
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附条件认付conditional acceptance DQ=N1pft2v  
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部分认付partial acceptance   DB&SOe