[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。   ?B}{GL2)  
会计报表statement of account XYZ4TeW\1  
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往来帐目account current ^$'z!+QRM  
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现在往来帐||存款额current accout 4Za7^c.  
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销货帐account sales >o7n+Rb:  
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共同计算帐项joint account rU2%dkTa  
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未决帐项outstanding account Te<}*qvD  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account #py[  
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应付帐||应付未付帐account payable s3R(v d  
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应收帐||应收未收帐account receivable BE_ay-  
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新交易||新帐new account 83 Q4On  
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未决帐||老帐old account :=/>Vbd: )  
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现金帐cash account |,!
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流水帐running account ,kF}lo)  
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暂记帐||未定帐suspense account _;UE9S%  
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过期帐||延滞帐overdue account||pastdue account t`,`6
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杂项帐户sundry account #~l(]h@ )  
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详细帐单||明细表detail account "t_-f7fS7  
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呆帐bad account yRfSJbzaf\  
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会计项目title of account YGPy @-,E  
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会计薄||帐薄account-book ~tR~?b T  
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营业报告书||损益计算表account of budiness||business report frT]5?{  
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借贷细帐||交验帐account rendered $a"n1ou  
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明细帐account stated j;fpQ_KL  
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与…银行开立一户头to open an account with ulkJR-""&  
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与…银行建立交易to keep account with L.1_(3NG  
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继续记帐to keep account <p\6AnkMr  
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与…有交易to have an account with ghX|3lI\q  
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作成会计帐||有往来帐项to make out an account with =|%Cu&  
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清算||清理债务to make up an account n;$5Cq!v=  
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清洁帐目||与…停止交易to close ones account with 2cqI[t@0  
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结帐to close an account 5K<5kHpvJ{  
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清理未付款to ask an account||to demand an account y
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结清差额to balance the account with |/2y-[
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清算to settle an account||to liquidate an account||to square an account sm\f0P!rv  
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审查帐目||监查帐目to audit an account pDh{Z g6t  
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检查帐目to examine an account L. EiO({W  
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转入A的帐户to charge the amount to As account 59%tXiO  
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以计帐方式付款to pay on account UQ+?\wi*  
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代理某人||为某人on ones account||on account of one E[*Fz1>
 
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为自己计算||独立帐目on ones own account ']>Mp#j  
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由某人收益并负风险on ones account and risk||for ones account and risk >9f%@uSM$3  
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由某人负担for ones account||for account of one {fEwA8Ir  
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按某人指示||列入某人帐户by order and for account of one ph_4q@  
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列入5月份帐目for May account >^Yq|
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编入某中帐项下to pass to the account of||to place to the account of vi|R(&  
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寄出清算书to send in an account||to send in render an account *$"gaXI  
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支票薄cheque book E^rbcGJ  
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支票陈票人cheque drawer .(X lg-H,  
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持票人cheque holder <97d[/7i  
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不记名支票cheque to bearer||bearer cheque #!9 S}b$  
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记名支票||认人支票cheque to order `-\/$M9s=  
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到期支票antedated cheque 2~*Ez!.3  
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未到期支票postdated cheque x%<  
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保付支票certified cheque *1'`"D~  
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未获兑现支票，退票returned cheque { Rear2  
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横线支票crossed cheque @<@SMK)  
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普通横线general crossing ;oNhE B:F  
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特别横线special crossing +"ueq  
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空白支票blank cheque !'f3>W\   
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失效支票，过期支票stale cheque f7hXQ
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普通支票open cheque Y e+Ay  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }sxn72,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nW+YOX|+  
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支票换现金||兑现to cash a cheque n^hocGH*  
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清理票款to clear a cheque @-#T5?  
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保证兑现to certify a cheque o0pT6N)  
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填写支票数额to fill up a cheque `BnP[jF  
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支票上划线to cross a cheque &!y]:CC{  
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开发支票to make out a cheque U&y`-@A4  
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签发支票，开立支票to draw a cheque||to issue a cheque 3SARr>HRyI  
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透支支票to overdraw a cheque PMKb ]y  
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背书支票to endorse a cheque /qxJgoa  
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请付票款||清付票款to pay a cheque||to honour a cheque xaL#MIR"u"  
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支票退票to dishonour a cheque {TL +7kiX/  
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拒付支票to refuse a cheque ):bu;3E  
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拒付支票to stop payment of a cheque %yaG,;>U  
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提示要求付款to present for payment U1Yo7nVf  
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见票即付持票人payable to bearer ypA:  P  
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支付指定人payable to order Ky&KF0  
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已过期||无效out of date||stale 
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请给出票人R/D||refer to drawer SOH%Q_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6F`\YSn+  
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文字与数字不一致words and figures differ cqk]NL`'  
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支票 q5?L1  
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时间已过account closed tzNaw %\  
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更改处应加盖印章alterations require initials eKJ:?Lxv;  
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时间已过effects not cleared *]'qLL7d  
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停止付款payment stopped {Ve D@  
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支票毁损cheque mutilated $vqU|]J`  
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汇款||寄钱to remit||to send money QnP {$rT  
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寄票供取款||支票支付to send a cheque for payment  Lxz  
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寄款人a remitter T a Et  
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收款人a remittee @?Fx  
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国外汇票foreign Bill RE*WM3QK~  
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国内汇票inland Bill fPOEVmj<  
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跟单汇票documentary bill 61L7 -~  
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空头汇票accommodation bill m:b^,2"g  
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原始汇票original bill ,zG<7~m  
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改写||换新票据renewed bill 'xQna+%h  
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即期汇票sight bill||bill on demand IvFR <n  
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…days after date||…days after date…日后付款 2rF?Q?$,B  
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…months after date||…months after date…月后付款 1 pa*T!  
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见票后…日付款…days after sight||…days sight Ft)t`E'%j  
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见票后…月付款…months after sight||…months sight D~5yj&&T;  
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同组票据set of bills -l\~p4U  
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单张汇票sola of exchange||sole of exchange ,2RC|h^O,  
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远期汇票usance bill||bill at usance /&*m1EN#o  
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长期汇票long bill XyvZ&d6(d  
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短期汇票short bill f0/jwfL  
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逾期汇票overdue bill yB0jL:|a  
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宽限日期days of grace ~!8%_J_  
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电汇telegraphic transfer （T.T） %T`4!:vy  
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邮汇postal order||postal note （Am.）||post office order||money order ATKYjhc _  
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本票promissory note （P/N） 3C>2x(]M  
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押汇负责书||押汇保证书letter of hypothecation &Pmc"9Rl  
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副保||抵押品||付属担保物collateral security fl} rz  
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担保书trust receipt||letter of indemnity :SpG&\+  
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承兑||认付acceptance MILIu;[{#r  
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单张承兑general acceptance B'G*y2UnG  
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有条件承兑qualified acceptance E[)7tr  
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附条件认付conditional acceptance Nb^
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部分认付partial acceptance   p/\$P=