[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。   ~ FGe~  
会计报表statement of account y_*n9 )Ct  
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往来帐目account current j&WL*XP&5  
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现在往来帐||存款额current accout >B_n/v3P(M  
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销货帐account sales rnO0-h-;  
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共同计算帐项joint account e0 u,zg+m  
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未决帐项outstanding account Fnb2.R'+  
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贷方帐项credit account||creditor account \5TxE  
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借方帐项debit account||debtor account &cu!Hx  
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应付帐||应付未付帐account payable SdJ/4&{ !  
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应收帐||应收未收帐account receivable nNaXp*J  
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新交易||新帐new account gsPl _  
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未决帐||老帐old account vfwA$7N  
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现金帐cash account \.#p_U5In  
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流水帐running account F[Q!d6  
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暂记帐||未定帐suspense account T9syo/(  
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过期帐||延滞帐overdue account||pastdue account 2p!"p`b~  
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杂项帐户sundry account vq!uD!lr  
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详细帐单||明细表detail account  +4qU>  
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呆帐bad account WYrI|^[>  
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会计项目title of account OGO~f;7  
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会计薄||帐薄account-book 6oD\-H  
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营业报告书||损益计算表account of budiness||business report 1.U`D\7mb  
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借贷细帐||交验帐account rendered YDC&u8  
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明细帐account stated ^:=f^N=^  
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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 r|Z5Xc  

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继续记帐to keep account l^MzN  
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与…有交易to have an account with M<PIeKIEB  
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作成会计帐||有往来帐项to make out an account with K14^JAdY/  
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清算||清理债务to make up an account $Fkaa<9;P  
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清洁帐目||与…停止交易to close ones account with {--0z3n>  
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结帐to close an account (Rt7%{*  
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清理未付款to ask an account||to demand an account Q\ /uKQ  
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结清差额to balance the account with =OIw*L8C"I  
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清算to settle an account||to liquidate an account||to square an account g_5QA)4x  
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审查帐目||监查帐目to audit an account F   
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检查帐目to examine an account s,#>m*Rh  
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转入A的帐户to charge the amount to As account V%$/#sza  
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以计帐方式付款to pay on account 4_Dp+
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代理某人||为某人on ones account||on account of one pTIf@n6I  
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为自己计算||独立帐目on ones own account dy_:- 2S  
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由某人收益并负风险on ones account and risk||for ones account and risk w$JvB
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由某人负担for ones account||for account of one 8M!:N(a  
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按某人指示||列入某人帐户by order and for account of one iY21Q
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列入5月份帐目for May account #%DE;  
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编入某中帐项下to pass to the account of||to place to the account of 3Z1CWzq(  
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寄出清算书to send in an account||to send in render an account #\ =FO>  
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支票薄cheque book 9H]{g*kL  
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支票陈票人cheque drawer CB^U6ZS  
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持票人cheque holder ff^=Ruf$  
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不记名支票cheque to bearer||bearer cheque [@ .!~E)P  
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记名支票||认人支票cheque to order c24dSNJg,  
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到期支票antedated cheque K|[*t~59  
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未到期支票postdated cheque @J/K-.r  
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保付支票certified cheque 8)_XJ"9)G  
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未获兑现支票，退票returned cheque |IzPgC  
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横线支票crossed cheque W:pIPDx1=!  
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普通横线general crossing o6.^*%kM'  
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特别横线special crossing m
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空白支票blank cheque <Zmg#  

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失效支票，过期支票stale cheque Rl?_^dPx  
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普通支票open cheque r@H /kD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K0|FY=#2y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KQ% GIz x  
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支票换现金||兑现to cash a cheque dy%;W%   
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清理票款to clear a cheque |4;Fd9q^m  
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保证兑现to certify a cheque k8&;lgO'  
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填写支票数额to fill up a cheque 5H<m$K4z  
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支票上划线to cross a cheque N2^=E1|_  
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开发支票to make out a cheque ;#W2|'HD  
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签发支票，开立支票to draw a cheque||to issue a cheque fgp]x&5Q  
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透支支票to overdraw a cheque G:<aB  
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背书支票to endorse a cheque ?=Z?6fw  
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请付票款||清付票款to pay a cheque||to honour a cheque ?=sDM& '  
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支票退票to dishonour a cheque hn GZ=  
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拒付支票to refuse a cheque lfow1WRF  
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拒付支票to stop payment of a cheque 0 1rK8jX  
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提示要求付款to present for payment 1v27;Q<+Q  
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见票即付持票人payable to bearer JGrWHIsNV  
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支付指定人payable to order m+[Ux{$  
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已过期||无效out of date||stale rglXs  
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请给出票人R/D||refer to drawer 4xje$/_d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U%QI a TN*  
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文字与数字不一致words and figures differ uo8YP<q  
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支票 "<1{9  
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时间已过account closed f.$af4 u  
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更改处应加盖印章alterations require initials q>+k@>bk@  
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时间已过effects not cleared n{mfn*r.  
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停止付款payment stopped @*((
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money 8{sGNCvU  
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寄票供取款||支票支付to send a cheque for payment }o`76rDN  
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寄款人a remitter VMWf>ZU  
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收款人a remittee  }.6[qk  
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国外汇票foreign Bill ^ [@,  
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国内汇票inland Bill Y}wyw8g/  
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跟单汇票documentary bill xJ.M;SF4  
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空头汇票accommodation bill nqUV  
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原始汇票original bill p4Z(^+Aa  
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改写||换新票据renewed bill 5Gm_\kd  
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即期汇票sight bill||bill on demand t%8BK>AHvw  
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…days after date||…days after date…日后付款 5)X=*I  
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…months after date||…months after date…月后付款 !dq.KwL  
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见票后…日付款…days after sight||…days sight ~wdGd +ez  
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见票后…月付款…months after sight||…months sight 0=$T\(0g  
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同组票据set of bills m]&SNz=  
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单张汇票sola of exchange||sole of exchange @2#lI  
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远期汇票usance bill||bill at usance vP,n(reM  
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长期汇票long bill 2fS:- 8N  

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短期汇票short bill J.%IfN  
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逾期汇票overdue bill  Fk;Rfqq  
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宽限日期days of grace MqMQtU9w  
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电汇telegraphic transfer （T.T） &M[?h}B6  
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邮汇postal order||postal note （Am.）||post office order||money order R|Q?KCI&  
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本票promissory note （P/N） ./~(7o$  
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押汇负责书||押汇保证书letter of hypothecation "Yy n/  
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副保||抵押品||付属担保物collateral security S]{oPc[7  
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担保书trust receipt||letter of indemnity Z6m)tZVM  
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承兑||认付acceptance # LCb  
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单张承兑general acceptance 2T`!v  
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有条件承兑qualified acceptance i6N',&jFU  
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附条件认付conditional acceptance :Qq#Z  
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部分认付partial acceptance   8>% hz$no=