[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。   </_QldL_  
会计报表statement of account S\N l|U[  
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往来帐目account current kIS )*_  
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现在往来帐||存款额current accout V z  
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销货帐account sales d4IQ;u  
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共同计算帐项joint account no-";{c  
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未决帐项outstanding account A7YCSjB  
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贷方帐项credit account||creditor account ]p+KN>1e  
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借方帐项debit account||debtor account [K
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应付帐||应付未付帐account payable ? 3D
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应收帐||应收未收帐account receivable +/$&P3  
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新交易||新帐new account EON:B>2a  
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未决帐||老帐old account Y}s@WJ  
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现金帐cash account 58 bCUh#uw  
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流水帐running account g[H',)A)  
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暂记帐||未定帐suspense account 99xEm  
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过期帐||延滞帐overdue account||pastdue account ^r6!l.  
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杂项帐户sundry account R:X0'zeRr  
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详细帐单||明细表detail account Gg Jf7ie4  
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呆帐bad account ^XbU~3(  
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会计项目title of account #Cpd9|  
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会计薄||帐薄account-book wE+${B03  
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营业报告书||损益计算表account of budiness||business report q9Y9w(  
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借贷细帐||交验帐account rendered RuII!
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明细帐account stated rj( T~d4  
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与…银行开立一户头to open an account with PRHCrHs  
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与…银行建立交易to keep account with sI{  M  
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继续记帐to keep account v`M3eh@$A  
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与…有交易to have an account with ,7<f9 EVY  
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作成会计帐||有往来帐项to make out an account with O)[1x4U  
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清算||清理债务to make up an account w@{=nD4p  
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清洁帐目||与…停止交易to close ones account with V,%=AR5
 
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结帐to close an account = >_\fNy  
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清理未付款to ask an account||to demand an account b:TLV`>/&  
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结清差额to balance the account with NfjE`  
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清算to settle an account||to liquidate an account||to square an account d>mo~  
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审查帐目||监查帐目to audit an account h\fjBDU^  
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检查帐目to examine an account dk[!V1x4\  
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转入A的帐户to charge the amount to As account a!6{:8Zi0  
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以计帐方式付款to pay on account =upeRY@u5  
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代理某人||为某人on ones account||on account of one lk/n}bx  
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为自己计算||独立帐目on ones own account @K  &GJ  
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由某人收益并负风险on ones account and risk||for ones account and risk >K_(J/&p  
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由某人负担for ones account||for account of one h]IxXP?h[  
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按某人指示||列入某人帐户by order and for account of one ]R+mKUZ9  
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列入5月份帐目for May account RuLi,'u  
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编入某中帐项下to pass to the account of||to place to the account of 5V?&8GTe  
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寄出清算书to send in an account||to send in render an account &jS>UsGh  
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支票薄cheque book (ZS}G8  
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支票陈票人cheque drawer SL Ws*aq  
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持票人cheque holder S5gyr&dm  
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不记名支票cheque to bearer||bearer cheque %6|nb:Oa  

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记名支票||认人支票cheque to order [2>yYr s_=  
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到期支票antedated cheque `CBZhI%%  
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未到期支票postdated cheque FO+Zue.RS  
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保付支票certified cheque dW)B1iUo!  
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未获兑现支票，退票returned cheque v5/~-uRL%  
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横线支票crossed cheque kh!FR u h  
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普通横线general crossing mGtdO/C#B  
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特别横线special crossing Jk&3%^P{m  
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空白支票blank cheque t!*?dr  
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失效支票，过期支票stale cheque gRrL[z  
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普通支票open cheque J{'>uD.@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ATJWO1CtB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d^Inb!%w  
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支票换现金||兑现to cash a cheque ! _f9NK  
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清理票款to clear a cheque 7/!8e.M\  
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保证兑现to certify a cheque T3~k>"W  
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填写支票数额to fill up a cheque MTsM]o  
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支票上划线to cross a cheque wr5AG<%(  

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开发支票to make out a cheque ?6yjy<D)$e  
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签发支票，开立支票to draw a cheque||to issue a cheque d_CKP"TA  
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透支支票to overdraw a cheque %{ABaeb]  
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背书支票to endorse a cheque 1HXjN~XF  
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请付票款||清付票款to pay a cheque||to honour a cheque u6T+Cg  
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支票退票to dishonour a cheque pi /g H  
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拒付支票to refuse a cheque vtw6FX_B  
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拒付支票to stop payment of a cheque uxW~uEh  
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提示要求付款to present for payment o}W%I/s  
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见票即付持票人payable to bearer "l*Pd$sr  
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支付指定人payable to order &m[Qn!>i6  
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已过期||无效out of date||stale 8Th` ]tI  
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请给出票人R/D||refer to drawer '(dz"PL
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UThB7(O,  
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文字与数字不一致words and figures differ  CT\;xt,S  
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支票 '}rRzD:  
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时间已过account closed NBF MN%  
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更改处应加盖印章alterations require initials 5BR2?hO4  
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时间已过effects not cleared 0Hs|*:Y1D  
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停止付款payment stopped ZbT/$\0(6  
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支票毁损cheque mutilated Z--@.IYoJ  
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汇款||寄钱to remit||to send money j&UMjI9[  
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寄票供取款||支票支付to send a cheque for payment +p8BGNW,  
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寄款人a remitter 5[{*{^F4  
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收款人a remittee zKFp5H1!%+  
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国外汇票foreign Bill 0GDvwy D1  
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国内汇票inland Bill 93IFcmO.H@  
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跟单汇票documentary bill )c/Fasfg[P  
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空头汇票accommodation bill Zc"B0_&?:7  
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原始汇票original bill qP!P +'B  
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改写||换新票据renewed bill 2}vg U$a  
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即期汇票sight bill||bill on demand %OcGdbs  
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…days after date||…days after date…日后付款 9^F2$+T[:  
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…months after date||…months after date…月后付款  ,%
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见票后…日付款…days after sight||…days sight T_<BVM  
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见票后…月付款…months after sight||…months sight RAs 0]K  
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同组票据set of bills zGcqzYbuA  
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单张汇票sola of exchange||sole of exchange "W3W:vl!  
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远期汇票usance bill||bill at usance ([1=>Jw"  
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长期汇票long bill NuIT{3S  
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短期汇票short bill S'|lU@PCl  
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逾期汇票overdue bill Z0{f  
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宽限日期days of grace _dJp 3D  
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电汇telegraphic transfer （T.T） ;B*L1'FF%t  
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邮汇postal order||postal note （Am.）||post office order||money order tsB.oDMP  
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本票promissory note （P/N） 3D{82*&  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security |G[
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担保书trust receipt||letter of indemnity z?8zFP  
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承兑||认付acceptance ;4+qPWwq8W  
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单张承兑general acceptance %iHyt,0v2  
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有条件承兑qualified acceptance s@ *,r@<  
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附条件认付conditional acceptance Fv7%TK{oe  
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部分认付partial acceptance   r PRuSk-f