[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。   /q5!p0fH*  
会计报表statement of account \k
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往来帐目account current OCE
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现在往来帐||存款额current accout k\Z7Dg$\D  
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销货帐account sales 98XlcI#  
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共同计算帐项joint account =[LUOOR*]  
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未决帐项outstanding account ;k (M4?  
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贷方帐项credit account||creditor account 7gE/g`"#  
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借方帐项debit account||debtor account B7(bNr  
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应付帐||应付未付帐account payable ?*&
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应收帐||应收未收帐account receivable z@[-+Q:  
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新交易||新帐new account <Aqo[']  
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未决帐||老帐old account `5SQ4  
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现金帐cash account F#a'N c 9  
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流水帐running account *iJ>@vew  
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暂记帐||未定帐suspense account K{0 gkORF  
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过期帐||延滞帐overdue account||pastdue account O@a7MzJ  
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杂项帐户sundry account D~)bAPAD  
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详细帐单||明细表detail account ;N!opg))d<  
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呆帐bad account lT_dzO  
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会计项目title of account x5b .^75p$  
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会计薄||帐薄account-book ~YXkAS:  
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营业报告书||损益计算表account of budiness||business report {Gw{W&<  
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借贷细帐||交验帐account rendered @4$la'XSx  
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明细帐account stated XQZiJ %'  
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与…银行开立一户头to open an account with .\8LL,zT  
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与…银行建立交易to keep account with ?L6wky{  
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继续记帐to keep account *A0*.>@N  
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与…有交易to have an account with MJU*S q  
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作成会计帐||有往来帐项to make out an account with #v*3-) 8  
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清算||清理债务to make up an account G$2Pny<!  
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清洁帐目||与…停止交易to close ones account with Z<'iT%6+r  
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结帐to close an account g\H~Y@'{  
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清理未付款to ask an account||to demand an account $?On,U  
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结清差额to balance the account with r9p ((ir  
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清算to settle an account||to liquidate an account||to square an account 57EL&V%j  
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审查帐目||监查帐目to audit an account rd,!-
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检查帐目to examine an account =-avzuy#  
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转入A的帐户to charge the amount to As account f||S?ns_  
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以计帐方式付款to pay on account IV%Rph>d  
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代理某人||为某人on ones account||on account of one {&J OO  
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为自己计算||独立帐目on ones own account 0iKAg  
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由某人收益并负风险on ones account and risk||for ones account and risk {D8yqO A}  
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由某人负担for ones account||for account of one 1JV-X G6  
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按某人指示||列入某人帐户by order and for account of one {9{PU &?(  
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列入5月份帐目for May account vSo1WS  
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编入某中帐项下to pass to the account of||to place to the account of tD,I7%|@  
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寄出清算书to send in an account||to send in render an account a'O-0]g,  
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支票薄cheque book KGmAnN  
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支票陈票人cheque drawer '=J|IN7WT  
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持票人cheque holder l  nJ  
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不记名支票cheque to bearer||bearer cheque U|
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记名支票||认人支票cheque to order -fN5-AC  
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到期支票antedated cheque . HAFKB;  
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未到期支票postdated cheque C8=rsh  
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保付支票certified cheque W,:j>vg  
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未获兑现支票，退票returned cheque yM7FR);  
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横线支票crossed cheque %&J`mq  
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普通横线general crossing ]deO\mB  
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特别横线special crossing e}s,WC2-  
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空白支票blank cheque #v4^,$k>  
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失效支票，过期支票stale cheque .ts XQf  
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普通支票open cheque U^-RyE!}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "V,dH%&j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2]r5e;  
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支票换现金||兑现to cash a cheque 9gZS)MZ  
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清理票款to clear a cheque OQDx82E  
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保证兑现to certify a cheque - 
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填写支票数额to fill up a cheque % F<3_#Y  
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支票上划线to cross a cheque 1+-F3ROP  
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开发支票to make out a cheque 0%3T'N%  
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签发支票，开立支票to draw a cheque||to issue a cheque "azrcC  
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透支支票to overdraw a cheque WW~QK2o-@  
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背书支票to endorse a cheque eBW]hwhKzM  
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请付票款||清付票款to pay a cheque||to honour a cheque );^{;fLy%  
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支票退票to dishonour a cheque zrur-i$N+  
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拒付支票to refuse a cheque 6EG`0h6  
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拒付支票to stop payment of a cheque }5ONDg(I~  
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提示要求付款to present for payment Lmyw[s\U  
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见票即付持票人payable to bearer fkr; a`<W  
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支付指定人payable to order a7l-kG=R;  
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已过期||无效out of date||stale -"3<Ll  
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请给出票人R/D||refer to drawer 7~ok*yGw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1:lhZFZ  
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文字与数字不一致words and figures differ  &+Pcu5  
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支票 |7l*  
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时间已过account closed w`Js"_\  
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更改处应加盖印章alterations require initials ~ugK&0i[2  
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时间已过effects not cleared ~?n)1Vr|  
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停止付款payment stopped D0=H&Z[  
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支票毁损cheque mutilated ?5!>k^q  
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汇款||寄钱to remit||to send money 2*K _RMr~  
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寄票供取款||支票支付to send a cheque for payment "p~1|?T  
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寄款人a remitter T)r
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收款人a remittee )MZQ\8,)]  
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国外汇票foreign Bill PZRm.vC)k  
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国内汇票inland Bill  ajayj|h  
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跟单汇票documentary bill zUqt^_  
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空头汇票accommodation bill  eGS1% [  
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原始汇票original bill hmOhXE[a&  
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改写||换新票据renewed bill [g_Cg=J  
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即期汇票sight bill||bill on demand dQR2!yHEq  
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…days after date||…days after date…日后付款 UD
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…months after date||…months after date…月后付款 AAkdwo  
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见票后…日付款…days after sight||…days sight Dcq\1V.e`W  
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见票后…月付款…months after sight||…months sight jYet!
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同组票据set of bills C:g2E[#  
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单张汇票sola of exchange||sole of exchange e =V
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远期汇票usance bill||bill at usance Z.$ncP0s  
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长期汇票long bill 9kzytx
  
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短期汇票short bill `~[zIq:}7  
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逾期汇票overdue bill 5UR$Pn2a2  
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宽限日期days of grace @D-l_[  
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电汇telegraphic transfer （T.T） XRKL;|cd  
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邮汇postal order||postal note （Am.）||post office order||money order XQ- -8G  
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本票promissory note （P/N） tS8*l2Y`   
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押汇负责书||押汇保证书letter of hypothecation ]|( (&Y rl  
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副保||抵押品||付属担保物collateral security zht^gOs  
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担保书trust receipt||letter of indemnity "wmQ,=  
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承兑||认付acceptance Zaf].R  
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单张承兑general acceptance HlBw:D(z:^  
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有条件承兑qualified acceptance Y2!OJuyGc  
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附条件认付conditional acceptance oU% rP  
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部分认付partial acceptance   SfyZ,0