[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。   IyT?-R  
会计报表statement of account CvP`2S\  
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往来帐目account current ;{]8>`im&4  
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现在往来帐||存款额current accout 2k+=kt  
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销货帐account sales jjX'_E  
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共同计算帐项joint account QTeFR&q8  
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未决帐项outstanding account 1Jl{1;c  
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贷方帐项credit account||creditor account R04.K!  
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借方帐项debit account||debtor account xnT3^
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应付帐||应付未付帐account payable -g9^0V`G  
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应收帐||应收未收帐account receivable 1!X1wCT  
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新交易||新帐new account mVa?aWpez  
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未决帐||老帐old account (D0C#<4P  
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现金帐cash account YR?3 61FK  
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流水帐running account 3w t:5 Im  
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暂记帐||未定帐suspense account P{"WlJ  
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过期帐||延滞帐overdue account||pastdue account : :F!   
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杂项帐户sundry account 7bA4P*  
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详细帐单||明细表detail account ;[FW!  
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呆帐bad account Tg3:VD  
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会计项目title of account >W>##vK  
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会计薄||帐薄account-book Bv2z4D4f+  
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营业报告书||损益计算表account of budiness||business report g,00'z_D  
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借贷细帐||交验帐account rendered )p^m}N 6M]  
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明细帐account stated E9yFREvQc  
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与…银行开立一户头to open an account with Y&?|k'7  
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与…银行建立交易to keep account with Gl?P.BCW.&  
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继续记帐to keep account fOqS|1rC  
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与…有交易to have an account with p{mxk)A  
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作成会计帐||有往来帐项to make out an account with +zFV~]b  
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清算||清理债务to make up an account tz\+'6NpOb  
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清洁帐目||与…停止交易to close ones account with es.\e.HK  
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结帐to close an account '8r8 ^g[  
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清理未付款to ask an account||to demand an account bqg]DO$*  
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结清差额to balance the account with LyJTK1]#  
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清算to settle an account||to liquidate an account||to square an account U}RS*7`  
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审查帐目||监查帐目to audit an account V7B=
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检查帐目to examine an account *!r\GGb  
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转入A的帐户to charge the amount to As account w+).pcG(*  
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以计帐方式付款to pay on account xu%! b0  
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代理某人||为某人on ones account||on account of one XvA0nEi  
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为自己计算||独立帐目on ones own account Ry8WNVO}R  
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由某人收益并负风险on ones account and risk||for ones account and risk "x:)$@  
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由某人负担for ones account||for account of one Zeme`/aBb  
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按某人指示||列入某人帐户by order and for account of one ^EuyvftZ  
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列入5月份帐目for May account (}~eD  
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编入某中帐项下to pass to the account of||to place to the account of ?(,5eg  
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寄出清算书to send in an account||to send in render an account W3o}.|]  
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支票薄cheque book M[ ~2,M&H  
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支票陈票人cheque drawer ek{PA!9Sk  
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持票人cheque holder P2 K>|r  
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不记名支票cheque to bearer||bearer cheque T24#gF~  
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记名支票||认人支票cheque to order ' ! UF&  
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到期支票antedated cheque h4B#T'b  
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未到期支票postdated cheque <R~~yW:H  
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保付支票certified cheque dVmAMQk.g  
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未获兑现支票，退票returned cheque $Z7|t  
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横线支票crossed cheque 9y|&T  
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普通横线general crossing iB`WXU  
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特别横线special crossing .Mco
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空白支票blank cheque )|^<w oli,  
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失效支票，过期支票stale cheque OD/P*CQ_  
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普通支票open cheque X3=Jp'p$h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /'=^^%&:B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Cpxo9-  
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支票换现金||兑现to cash a cheque 4C9"Q,o%&  
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清理票款to clear a cheque :2Rci`lp  
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保证兑现to certify a cheque DHNii_w4v  
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填写支票数额to fill up a cheque ecI 2]aKi  
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支票上划线to cross a cheque QDT{Xg*I  
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开发支票to make out a cheque vyOC2c8  
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签发支票，开立支票to draw a cheque||to issue a cheque {UC<I.5X  
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透支支票to overdraw a cheque DCzPm/#b  
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背书支票to endorse a cheque m+^;\DFJ,  
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请付票款||清付票款to pay a cheque||to honour a cheque ~dr1Qi#j?  
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支票退票to dishonour a cheque +9F#~{v`4a  
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拒付支票to refuse a cheque >^GCSPe  
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拒付支票to stop payment of a cheque O36r ,/X  
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提示要求付款to present for payment z\d2T%^:g(  
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见票即付持票人payable to bearer :bDn.`KG#  
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支付指定人payable to order RAQ;O  
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已过期||无效out of date||stale  at]Q4  
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请给出票人R/D||refer to drawer N;pr:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y[?Wt/O;  
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文字与数字不一致words and figures differ [4rMUS7-m"  
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支票 ^O*hs%eO%  
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时间已过account closed |o) _=Fx  
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更改处应加盖印章alterations require initials zNJyF;3  

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时间已过effects not cleared P;pg+L.I  
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停止付款payment stopped FWTl:LqFO  
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支票毁损cheque mutilated 7Apbi}")  
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汇款||寄钱to remit||to send money ]+9:i!s  
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寄票供取款||支票支付to send a cheque for payment ?=rh=#  
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寄款人a remitter z# B) b5  
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收款人a remittee dUSuhT  
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国外汇票foreign Bill M!'tD!NWc  
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国内汇票inland Bill TA7w:<  
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跟单汇票documentary bill ?GZs5CnS  
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空头汇票accommodation bill h,G$e|[?  
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原始汇票original bill N@S;{uK  
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改写||换新票据renewed bill :;QLoZh^  
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即期汇票sight bill||bill on demand X3
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…days after date||…days after date…日后付款 ~8K~@e$./  
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…months after date||…months after date…月后付款 de[_T%A  
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见票后…日付款…days after sight||…days sight Y&?]t  
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见票后…月付款…months after sight||…months sight ~mU#u\r(*  
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同组票据set of bills O;r8l+  
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单张汇票sola of exchange||sole of exchange k<y$[xV  
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远期汇票usance bill||bill at usance ~ lS3+H  
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长期汇票long bill ^H>vJT  
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短期汇票short bill w t}a`hxu  
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逾期汇票overdue bill 2w%1\TcB$  
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宽限日期days of grace r\yj$Gu>(  
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电汇telegraphic transfer （T.T） F4@h}T5)  
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邮汇postal order||postal note （Am.）||post office order||money order @$aCUJ/mE  
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本票promissory note （P/N） X|b~,X %N  
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押汇负责书||押汇保证书letter of hypothecation tTY(I1  
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副保||抵押品||付属担保物collateral security H|Eu,eq-E  
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担保书trust receipt||letter of indemnity Eh JYdO[e  
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承兑||认付acceptance 4Vt YR  
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单张承兑general acceptance hhwV)Z  
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有条件承兑qualified acceptance $g*|h G/{  
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附条件认付conditional acceptance  IF uz'  
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部分认付partial acceptance   JGJQ5zt