[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。   o$Ju\(Y$<+  
会计报表statement of account ! k 1 Ge+  
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往来帐目account current jn(%v]
 
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现在往来帐||存款额current accout vUCmm<y  
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销货帐account sales _n1[(I  
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共同计算帐项joint account 1yVhO2`7]  
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未决帐项outstanding account u*/+cT  
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贷方帐项credit account||creditor account jD${ZIv  
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借方帐项debit account||debtor account zy5F O<->  
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应付帐||应付未付帐account payable K`2(Q  
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应收帐||应收未收帐account receivable YZ`SF"Bd(  
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新交易||新帐new account "F%JZO51  
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未决帐||老帐old account BM`6<Z"3q  
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现金帐cash account 15hqoo9!  
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流水帐running account A&bj l[s  
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暂记帐||未定帐suspense account Xh>($ U  
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过期帐||延滞帐overdue account||pastdue account #K6cBfqI  
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杂项帐户sundry account KVJ, a  
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详细帐单||明细表detail account l6&\~Z(  

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呆帐bad account 2h'Wu qO  
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会计项目title of account =y4dR#R(\  
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会计薄||帐薄account-book {^ b2nOMv  
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营业报告书||损益计算表account of budiness||business report wDZ<UP=X  
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借贷细帐||交验帐account rendered $+! dP{  
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明细帐account stated -f)fi Q-<  
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与…银行开立一户头to open an account with N8b\OTk2  
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与…银行建立交易to keep account with CwA_jOp  
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继续记帐to keep account :oP LluW*  
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与…有交易to have an account with )U?_&LY)[M  
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作成会计帐||有往来帐项to make out an account with - {cHp  
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清算||清理债务to make up an account N{; !xIv  
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清洁帐目||与…停止交易to close ones account with r~t`H*C)}  
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结帐to close an account J7 +G"_)'  
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清理未付款to ask an account||to demand an account zX>W 8P  
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结清差额to balance the account with iC gZ3M]  
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清算to settle an account||to liquidate an account||to square an account 3S0.sU~_U  
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审查帐目||监查帐目to audit an account Ys"wG B>  
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检查帐目to examine an account 9wgB JJl7  
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转入A的帐户to charge the amount to As account h)KHc/S  
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以计帐方式付款to pay on account DBT4 W/  
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代理某人||为某人on ones account||on account of one #@XBHJ D\#  
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为自己计算||独立帐目on ones own account b+rxin".  
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由某人收益并负风险on ones account and risk||for ones account and risk Ma YU%h0  
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由某人负担for ones account||for account of one 6#=jF[  
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按某人指示||列入某人帐户by order and for account of one h<9s& p  
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列入5月份帐目for May account =o@;K~
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编入某中帐项下to pass to the account of||to place to the account of <_EKCk  
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寄出清算书to send in an account||to send in render an account uYJS=NGNA  
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支票薄cheque book S}6Ld(_  
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支票陈票人cheque drawer "J VIkC  
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持票人cheque holder F%OP,>zl  
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不记名支票cheque to bearer||bearer cheque #'L<7t K  
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记名支票||认人支票cheque to order Gh;\"Qx
  
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到期支票antedated cheque ZmA}i`  
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未到期支票postdated cheque ah>c)1DA*H  
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保付支票certified cheque ?]Yic]$n  
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未获兑现支票，退票returned cheque Lg:1zC  
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横线支票crossed cheque 2/-m-5A  
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普通横线general crossing Nr|Gw @+  
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特别横线special crossing l@`k:?  
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空白支票blank cheque Q2CGC+   
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失效支票，过期支票stale cheque n:AZ(f   
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普通支票open cheque ko%mZ0Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2/SUEnaLy_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kNuvJ/St  
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支票换现金||兑现to cash a cheque ~-"CU:$
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清理票款to clear a cheque L7ae6#5.  
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保证兑现to certify a cheque [3dGHf;miw  
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填写支票数额to fill up a cheque G}U <^]c  
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支票上划线to cross a cheque fb Bu^]^S  
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开发支票to make out a cheque `yR/M"u6T  
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签发支票，开立支票to draw a cheque||to issue a cheque ll__A|JQ  
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透支支票to overdraw a cheque OX,em Ti  
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背书支票to endorse a cheque K0>;4E>B  
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请付票款||清付票款to pay a cheque||to honour a cheque Fs>MFj  
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支票退票to dishonour a cheque ll}_EUF|  
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拒付支票to refuse a cheque .joCZKO  
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拒付支票to stop payment of a cheque Q>[{9bI4QP  
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提示要求付款to present for payment RrLj5Jq  
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见票即付持票人payable to bearer 'h ?  
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支付指定人payable to order O-0 5.  
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已过期||无效out of date||stale zM8 jjB  
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请给出票人R/D||refer to drawer G;u 6p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C-_u`|jQ  
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文字与数字不一致words and figures differ -~sW@u)O  
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支票 5T"h7^ }e  
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时间已过account closed +-x+c: IxA  
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更改处应加盖印章alterations require initials xn=mS!"1Zo  
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时间已过effects not cleared 7u1o>a%9  
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停止付款payment stopped 'mv|6Y  
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支票毁损cheque mutilated *Q
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汇款||寄钱to remit||to send money O|v 8.3[cT  
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寄票供取款||支票支付to send a cheque for payment I_c?Ky8J_|  
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寄款人a remitter G{+zKs}~  
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收款人a remittee gxDyCL$h3  
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国外汇票foreign Bill >'3nsR  
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国内汇票inland Bill Z'wGZ(  
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跟单汇票documentary bill Mf9x=K9  
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空头汇票accommodation bill |i(@1 l  
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原始汇票original bill BS?rKtdm(  
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改写||换新票据renewed bill aqP"Y9l  
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即期汇票sight bill||bill on demand M r~IVmtf  
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…days after date||…days after date…日后付款 .A7ON1lc^C  
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…months after date||…months after date…月后付款 5BM
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见票后…日付款…days after sight||…days sight 3Q#3S  

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见票后…月付款…months after sight||…months sight k|rbh. Q  
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同组票据set of bills $btk48a7  
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单张汇票sola of exchange||sole of exchange (+9^)No  
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远期汇票usance bill||bill at usance \x~},!l  
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长期汇票long bill }\.Z{h:t ?  
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短期汇票short bill 4u]
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逾期汇票overdue bill &}b-aAt  
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宽限日期days of grace h~.z[  
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电汇telegraphic transfer （T.T） VuA)Ye  
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邮汇postal order||postal note （Am.）||post office order||money order -<@QR8:  
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本票promissory note （P/N） oz?pE[[tm  
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押汇负责书||押汇保证书letter of hypothecation PG  '+vl  
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副保||抵押品||付属担保物collateral security >vc$3%L[$  
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担保书trust receipt||letter of indemnity ])$Rw$`w  
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承兑||认付acceptance #'oGtFCd`  
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单张承兑general acceptance a X:,1^  
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有条件承兑qualified acceptance Z-rHYfa4  
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附条件认付conditional acceptance <~R{U>zO  
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部分认付partial acceptance   oVja$;>