[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。   (m2%7f.I  
会计报表statement of account :? B4q#]N  
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往来帐目account current }K'A/]'  
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现在往来帐||存款额current accout z+.G>0M  
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销货帐account sales O;4S<N  
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共同计算帐项joint account gWHY7rv  
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未决帐项outstanding account huv|l6  
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贷方帐项credit account||creditor account ^e^-1s S  
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借方帐项debit account||debtor account ]uhG&: }  
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应付帐||应付未付帐account payable !N+{X \+  
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应收帐||应收未收帐account receivable o]p$ w[5  
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新交易||新帐new account |b@`ykD  
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未决帐||老帐old account &56\@t^  
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现金帐cash account y46sL~HRv  
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流水帐running account nUq@`G  

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暂记帐||未定帐suspense account h{yh}04P1  
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过期帐||延滞帐overdue account||pastdue account P<1&kUZL  
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杂项帐户sundry account Wf:X)S7  

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详细帐单||明细表detail account \SmYxdU'>  
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呆帐bad account V+'zuX  
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会计项目title of account 0n{+_   
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会计薄||帐薄account-book l Hu8ADva  
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营业报告书||损益计算表account of budiness||business report -oju-gf K  
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借贷细帐||交验帐account rendered Hg]iZ,8?  
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明细帐account stated >Co@K^'  
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与…银行开立一户头to open an account with vf<Tq  
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与…银行建立交易to keep account with @:u2{>Yl  
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继续记帐to keep account V,3$>4x  
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与…有交易to have an account with %X\rP,  
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作成会计帐||有往来帐项to make out an account with (B
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清算||清理债务to make up an account u/74E0$S  
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清洁帐目||与…停止交易to close ones account with Xn8r3Nb$A  
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结帐to close an account 0 Pa\:^/6  
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清理未付款to ask an account||to demand an account #%tN2cFDN  
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结清差额to balance the account with 2f@gR9T  
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清算to settle an account||to liquidate an account||to square an account E M
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审查帐目||监查帐目to audit an account {e8.E<
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检查帐目to examine an account U_c.Z{lC4  
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转入A的帐户to charge the amount to As account H{CG/+x  
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以计帐方式付款to pay on account Ey
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account cmv&!Egd  
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由某人收益并负风险on ones account and risk||for ones account and risk d&QB?yLd  
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由某人负担for ones account||for account of one dk9'C  
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按某人指示||列入某人帐户by order and for account of one Kuz /  
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列入5月份帐目for May account O$ 7R<V  
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编入某中帐项下to pass to the account of||to place to the account of wtCz%!OYB  
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寄出清算书to send in an account||to send in render an account db%o3>>e  
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支票薄cheque book 0Z{f!MOh  
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支票陈票人cheque drawer 3: 'eZcM  
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持票人cheque holder 0>?%{Xy  
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不记名支票cheque to bearer||bearer cheque u:Fa1 !4JR  
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记名支票||认人支票cheque to order 18ApHp  
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到期支票antedated cheque {k4)f ad\  
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未到期支票postdated cheque ZS*PY,  
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保付支票certified cheque hXBAs*4DV8  
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未获兑现支票，退票returned cheque ~:`5Y"Av:  
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横线支票crossed cheque w;@NYMK)  
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普通横线general crossing !&'GWQY{(  
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特别横线special crossing d}@b 3  
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空白支票blank cheque BlwAD  
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失效支票，过期支票stale cheque lZ5LHUzP  
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普通支票open cheque #`Af  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l k~Vv
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =Msr+P9Ai  
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支票换现金||兑现to cash a cheque xUW\P$  
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清理票款to clear a cheque NUO#[7OK+x  
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保证兑现to certify a cheque :)9CG!2y<M  
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填写支票数额to fill up a cheque et`1#_o  
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支票上划线to cross a cheque $)YalZ  
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开发支票to make out a cheque iv!;gMco  
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签发支票，开立支票to draw a cheque||to issue a cheque `w8Ejm?n  
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透支支票to overdraw a cheque 2tw3 =)  
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背书支票to endorse a cheque l5T0x=y9!  
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请付票款||清付票款to pay a cheque||to honour a cheque Qef5eih  
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支票退票to dishonour a cheque GU0[K#%  
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拒付支票to refuse a cheque BhUGMK  
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拒付支票to stop payment of a cheque 8 \"A-+_Q  
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提示要求付款to present for payment |;
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见票即付持票人payable to bearer 0}`0!Kv  
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支付指定人payable to order 1j]vJ4R_\  
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已过期||无效out of date||stale FMtg7+Q|>  
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请给出票人R/D||refer to drawer X"V)oC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OWp
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文字与数字不一致words and figures differ `[&%fTW+  
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支票 sD9OV6^{?K  
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时间已过account closed On(.(7sNc  
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更改处应加盖印章alterations require initials zhe~kI  
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时间已过effects not cleared M}`T-"
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停止付款payment stopped RSx{Gbd4X  
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支票毁损cheque mutilated -,ojZFyRi  
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汇款||寄钱to remit||to send money 6A4{6B  
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寄票供取款||支票支付to send a cheque for payment p::`1  
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寄款人a remitter L?(m5u~b  
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收款人a remittee 5*O]`Q
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国外汇票foreign Bill y(j vl|z[  
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国内汇票inland Bill ||;a#FZ^  
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跟单汇票documentary bill zc1~q  
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空头汇票accommodation bill bQwiJ`B&  
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原始汇票original bill ,-.=]r/s  
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改写||换新票据renewed bill $I a-go2W  
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即期汇票sight bill||bill on demand @_? 8I_\:  
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…days after date||…days after date…日后付款 Y0nuwX*{  
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…months after date||…months after date…月后付款 po+1  
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见票后…日付款…days after sight||…days sight Oxf,2r  
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见票后…月付款…months after sight||…months sight @0rwvyE=+3  
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同组票据set of bills f%Bmx{Ttq  
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单张汇票sola of exchange||sole of exchange ZBfB4<M9xS  
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远期汇票usance bill||bill at usance %D}]Z=gp  
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长期汇票long bill @g'SH:}  
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短期汇票short bill dCH(N_  
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逾期汇票overdue bill awa $o  
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宽限日期days of grace rhe;j//`  
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电汇telegraphic transfer （T.T） ?QXo]X;f&  
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邮汇postal order||postal note （Am.）||post office order||money order L3-tD67oa  
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本票promissory note （P/N） @rVBL<!o,  
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押汇负责书||押汇保证书letter of hypothecation L?n*b  
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副保||抵押品||付属担保物collateral security cEd!t6Z  
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担保书trust receipt||letter of indemnity fH7o,U|  
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承兑||认付acceptance -)tu$W*  
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单张承兑general acceptance :,=no>mMx  
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有条件承兑qualified acceptance #U NTD4  
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附条件认付conditional acceptance @hiwq7 [j  
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部分认付partial acceptance   2Ek6YNx