[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。   J / 4kS<c  
会计报表statement of account 0 5 `x$f  
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往来帐目account current ])v M# f  
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现在往来帐||存款额current accout na>UF
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销货帐account sales +.gZILw  
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共同计算帐项joint account O*T(aM3r  
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未决帐项outstanding account -PoW56  
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贷方帐项credit account||creditor account ;MR8E9  
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借方帐项debit account||debtor account Wi)Y9frE  
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应付帐||应付未付帐account payable PsaKzAg?  
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应收帐||应收未收帐account receivable nD{o8;  
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新交易||新帐new account Z8%?ej`8  
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未决帐||老帐old account -U.>K,M  
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现金帐cash account I() =Ufs5z  
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流水帐running account _wH>h$E  
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暂记帐||未定帐suspense account ( RO-~-  
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过期帐||延滞帐overdue account||pastdue account FkE)~g  
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杂项帐户sundry account }C4wED.  
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详细帐单||明细表detail account 6S`0<Z;;/  
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呆帐bad account @,Z0u2WLl6  
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会计项目title of account 6_,JW{#"  
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会计薄||帐薄account-book TZ *>MySiF  
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营业报告书||损益计算表account of budiness||business report Nv=78O1  
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借贷细帐||交验帐account rendered t0+i]lr  
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明细帐account stated gg>QXui  
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与…银行开立一户头to open an account with (:aU"5M  
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与…银行建立交易to keep account with P#O2MiG  
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继续记帐to keep account ^|H={pd'c0  
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与…有交易to have an account with  V\o7KF  
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作成会计帐||有往来帐项to make out an account with AH|gI2  
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清算||清理债务to make up an account 1>"-!ADm  
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清洁帐目||与…停止交易to close ones account with $P=C7;  
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结帐to close an account 1~*1W4};F8  
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清理未付款to ask an account||to demand an account G18w3BFx  
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结清差额to balance the account with e
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清算to settle an account||to liquidate an account||to square an account );$99t  
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审查帐目||监查帐目to audit an account :OG I|[  
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检查帐目to examine an account 7l D-|yx  
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转入A的帐户to charge the amount to As account K:wI'N"N  
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以计帐方式付款to pay on account \84t\
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代理某人||为某人on ones account||on account of one zx3gz7>k;  
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为自己计算||独立帐目on ones own account X@rA2);6  
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由某人收益并负风险on ones account and risk||for ones account and risk [3Pp NCY  
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由某人负担for ones account||for account of one /Mqhx_)>A  
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按某人指示||列入某人帐户by order and for account of one Gv:~P_vBH[  
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列入5月份帐目for May account M]x>u@JH  

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编入某中帐项下to pass to the account of||to place to the account of <ql,@*Y  
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寄出清算书to send in an account||to send in render an account =[6^NR(  
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支票薄cheque book Ql*zl  
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支票陈票人cheque drawer C]`uC^6g  
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持票人cheque holder oQ!M+sRmF  
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不记名支票cheque to bearer||bearer cheque x9_ mlZ  
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记名支票||认人支票cheque to order [a=exK  
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到期支票antedated cheque ]%Q!%uTh  
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未到期支票postdated cheque ;nY# /%f  
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保付支票certified cheque O%bbyR2  
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未获兑现支票，退票returned cheque r*X,]\V0x  
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横线支票crossed cheque
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普通横线general crossing v4$/LUJZp  
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特别横线special crossing .~z'm$s1o  
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空白支票blank cheque 4S_ -9&z  
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失效支票，过期支票stale cheque  Fr%#  
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普通支票open cheque *}[\%u$ T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _Q V=3UWP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S zULy >e  
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支票换现金||兑现to cash a cheque iFI74COam  
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清理票款to clear a cheque !MbzFs~  
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保证兑现to certify a cheque 2TK \pfD  
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填写支票数额to fill up a cheque qwTz7r  
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支票上划线to cross a cheque 5Xy(za  
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开发支票to make out a cheque ^2+Ex+  
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签发支票，开立支票to draw a cheque||to issue a cheque O\}C`CiC  
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透支支票to overdraw a cheque g[xoS\d  
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背书支票to endorse a cheque _~FfG!H ^X  
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请付票款||清付票款to pay a cheque||to honour a cheque <JPN< Kv  
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支票退票to dishonour a cheque %-hSa~20  
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拒付支票to refuse a cheque ?G{0{c2  
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拒付支票to stop payment of a cheque y6 (L=$+B  

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提示要求付款to present for payment W]4Z4&  
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见票即付持票人payable to bearer =%_=!%  
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支付指定人payable to order  lKbWQ>  
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已过期||无效out of date||stale (Y py}  
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请给出票人R/D||refer to drawer ?mMM{{%(.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !~ o%KQt  
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文字与数字不一致words and figures differ aEf3hB*~  
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支票 {S0-y  
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时间已过account closed iEn:Hh)  
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时间已过effects not cleared !'_7MM  
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停止付款payment stopped @
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支票毁损cheque mutilated 97 Dq;  
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汇款||寄钱to remit||to send money y`9#zYgqA  
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寄票供取款||支票支付to send a cheque for payment 1;[KBYUH  
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寄款人a remitter D%+ yp  
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收款人a remittee YPx+9^)  
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国外汇票foreign Bill ZK;/~9KU  
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国内汇票inland Bill {m!5IR  
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跟单汇票documentary bill k.C&6*l!5;  
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空头汇票accommodation bill xc*a(v0  
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原始汇票original bill -i?gYF!G  
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改写||换新票据renewed bill d<d3j9u(#  
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即期汇票sight bill||bill on demand i.'"`pn_  
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…days after date||…days after date…日后付款 S3/%;=|  
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…months after date||…months after date…月后付款 |dQz(z&6{5  
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见票后…日付款…days after sight||…days sight y5F+~z}{  
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见票后…月付款…months after sight||…months sight EF!J#N2  
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同组票据set of bills O`0r'&n  
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单张汇票sola of exchange||sole of exchange |;NfH|43;  
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远期汇票usance bill||bill at usance V<#KFm$>C  
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长期汇票long bill a%.W9=h=M(  
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短期汇票short bill Xg d-^  
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逾期汇票overdue bill _!1LV[x!s  
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宽限日期days of grace jz_Y|"{`v  
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电汇telegraphic transfer （T.T） J@:Q(  
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邮汇postal order||postal note （Am.）||post office order||money order *gH]R*Q[Rt  
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本票promissory note （P/N） iV/I909*''  
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押汇负责书||押汇保证书letter of hypothecation =_#b .8K  
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副保||抵押品||付属担保物collateral security 3
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担保书trust receipt||letter of indemnity fYjmG[4  
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承兑||认付acceptance ^+D/59I  
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单张承兑general acceptance xH\\#4/  
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有条件承兑qualified acceptance .4\I?  
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附条件认付conditional acceptance >[aR8J/U  
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部分认付partial acceptance   AB/${RGf+