[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。   d@$]/=%  
会计报表statement of account { ]*#WU  
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往来帐目account current XF6ed  
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现在往来帐||存款额current accout 
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销货帐account sales bAUruTn
 
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共同计算帐项joint account KW&vX%i(.  
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未决帐项outstanding account %KkMWl&:  
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贷方帐项credit account||creditor account ;8~tt
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借方帐项debit account||debtor account f\|R<3 L  
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应付帐||应付未付帐account payable >jBa  
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应收帐||应收未收帐account receivable < %t$0'  
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新交易||新帐new account m%p;>:"R  
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未决帐||老帐old account Rnd.<jz+Y  
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现金帐cash account hgmo b"o  
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流水帐running account -Z<V?SFOK  
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暂记帐||未定帐suspense account q(nPI  
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过期帐||延滞帐overdue account||pastdue account GX@=b6#-  
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杂项帐户sundry account 9u^yEqG`  
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详细帐单||明细表detail account _]"uq/UWp  
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呆帐bad account Ae3=o8p  
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会计项目title of account yM`QVO!;  
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会计薄||帐薄account-book 9'I$8Su  
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营业报告书||损益计算表account of budiness||business report #}8 x  
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借贷细帐||交验帐account rendered 0J5IO|1M  
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明细帐account stated f`Wces=5  
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与…银行开立一户头to open an account with 3Jj 3!aDB  
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与…银行建立交易to keep account with wU(N<9  
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继续记帐to keep account DFN  
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与…有交易to have an account with snti*e4"V  
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作成会计帐||有往来帐项to make out an account with l~j{i/>  
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清算||清理债务to make up an account }v$T1Cw  
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清洁帐目||与…停止交易to close ones account with YdiXj |k+  
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结帐to close an account [(eO_I5ep  
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清理未付款to ask an account||to demand an account 81&5g'  
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结清差额to balance the account with u[yUUYe  
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清算to settle an account||to liquidate an account||to square an account \[F4ooe  
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审查帐目||监查帐目to audit an account Q?"-[6[v  
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检查帐目to examine an account a eo/4  
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转入A的帐户to charge the amount to As account G: p!PB>=  
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以计帐方式付款to pay on account 4zw5?$YWO"  
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代理某人||为某人on ones account||on account of one yg-uL48q  
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为自己计算||独立帐目on ones own account _8G  
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由某人收益并负风险on ones account and risk||for ones account and risk sG~5O\,E  
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由某人负担for ones account||for account of one &v
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按某人指示||列入某人帐户by order and for account of one ou[_ y  
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列入5月份帐目for May account fy`e)?46  
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编入某中帐项下to pass to the account of||to place to the account of j+c<0,Kj  
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寄出清算书to send in an account||to send in render an account Z ?{;|Z5  
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支票薄cheque book '14 G0<;yL  
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支票陈票人cheque drawer ]tVU$9D   
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持票人cheque holder }D7q)_g=  
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不记名支票cheque to bearer||bearer cheque 62&(+'$n  
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记名支票||认人支票cheque to order NY 'sZTM&  

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到期支票antedated cheque .O{2]e$  
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未到期支票postdated cheque n# %mL<  
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保付支票certified cheque ?q(7avS9  
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未获兑现支票，退票returned cheque z O  
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横线支票crossed cheque Fg)Iw<7_2  
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普通横线general crossing 8F(lW)An  
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特别横线special crossing ugEh}3  
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空白支票blank cheque "P<IQx  
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失效支票，过期支票stale cheque RU3:[(7  
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普通支票open cheque Y<0;;tVf4U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =T'N6x5@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <H{%`  
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支票换现金||兑现to cash a cheque W 86`R  
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清理票款to clear a cheque 'thWo wE  
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保证兑现to certify a cheque dWbSrl  
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填写支票数额to fill up a cheque h>AK^f
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支票上划线to cross a cheque mw2/jA7  
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开发支票to make out a cheque {j$:9  H  
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签发支票，开立支票to draw a cheque||to issue a cheque /Kcp9Qx  
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透支支票to overdraw a cheque ^n Gj 7b  
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背书支票to endorse a cheque @">^2  
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请付票款||清付票款to pay a cheque||to honour a cheque #aHPB#  
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支票退票to dishonour a cheque {

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拒付支票to refuse a cheque }EJAC*W,  
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拒付支票to stop payment of a cheque "XKcbdr8-  
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提示要求付款to present for payment q>X
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见票即付持票人payable to bearer @%"+;D  
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支付指定人payable to order PiL[&_8g  
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已过期||无效out of date||stale  b79z<D  
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请给出票人R/D||refer to drawer Q[6<Y,}(pd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .\rJ|HpZ1J  
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文字与数字不一致words and figures differ 'uBa gd>*  
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支票
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时间已过account closed )O:T\{7+  
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更改处应加盖印章alterations require initials {Gi:W/jJ  
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时间已过effects not cleared IEj=pI  
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停止付款payment stopped @C"w 1}  
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支票毁损cheque mutilated tj<0q<is  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 6i=Nk"d  
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寄款人a remitter R) 'AI[la  
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收款人a remittee a"pejW`m  
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国外汇票foreign Bill d_!lRQ^N  
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国内汇票inland Bill P;~P:qKd  
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跟单汇票documentary bill TkjPa};R  
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空头汇票accommodation bill ,Y_[+  
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原始汇票original bill 69tT'U3vb$  
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改写||换新票据renewed bill 8~s-@3J  
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即期汇票sight bill||bill on demand YkqauyV^  
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…days after date||…days after date…日后付款 9e xHR&>{  
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…months after date||…months after date…月后付款 [AHZOA  
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见票后…日付款…days after sight||…days sight QW_QizR>|  
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见票后…月付款…months after sight||…months sight HxmCKW
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同组票据set of bills hm5A@Z   
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单张汇票sola of exchange||sole of exchange .O+qtk!  
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远期汇票usance bill||bill at usance Mi5"XQ>/  
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长期汇票long bill @Fl&@ $  
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短期汇票short bill }Pj3O~ z  
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逾期汇票overdue bill %joIe w]V3  
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宽限日期days of grace mmV
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电汇telegraphic transfer （T.T） ?CQ\94kO  
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邮汇postal order||postal note （Am.）||post office order||money order ve#cz2Z  
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本票promissory note （P/N） !@_( W   
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押汇负责书||押汇保证书letter of hypothecation $FgpFxz;  
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副保||抵押品||付属担保物collateral security :zC'jceO  
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担保书trust receipt||letter of indemnity <[^nD>t_  
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承兑||认付acceptance 6qK0G$>  
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单张承兑general acceptance ?S8cl7;+  
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有条件承兑qualified acceptance #ZIV>(Q\H  
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附条件认付conditional acceptance lX`)Avqa  
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部分认付partial acceptance   Y#c11q
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