[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。   Q /c WV  
会计报表statement of account Wts{tb  
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往来帐目account current 0J NOFX  
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现在往来帐||存款额current accout
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销货帐account sales Vb^s 'k  
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共同计算帐项joint account zm+4Rl(  
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未决帐项outstanding account ;jU-<  
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贷方帐项credit account||creditor account LGROEn<*d  
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借方帐项debit account||debtor account =6<w'>  
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应付帐||应付未付帐account payable v*~ %x  
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应收帐||应收未收帐account receivable OF<n T  
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新交易||新帐new account C}=_8N  
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未决帐||老帐old account mXU?+G0  
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现金帐cash account _`@Xy!Ye  
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流水帐running account -{8Q= N  
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暂记帐||未定帐suspense account ccN&h  
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过期帐||延滞帐overdue account||pastdue account L\:YbS~]  
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杂项帐户sundry account Ife,h s  
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详细帐单||明细表detail account D2TXOPH  
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呆帐bad account F`;TU"pDf  
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会计项目title of account lNh=>DPu  
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会计薄||帐薄account-book UPVO~hB;  
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营业报告书||损益计算表account of budiness||business report cy
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借贷细帐||交验帐account rendered oz
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明细帐account stated 5S|}:~7T  
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与…银行开立一户头to open an account with H#kAm!H
 
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与…银行建立交易to keep account with Eo7 _v  
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继续记帐to keep account uGuc._}=  
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与…有交易to have an account with tf$PaA  
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作成会计帐||有往来帐项to make out an account with :c~9>GCE&  
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清算||清理债务to make up an account AND7j
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清洁帐目||与…停止交易to close ones account with (B>yaM#5  
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结帐to close an account hV3,^#9o  
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清理未付款to ask an account||to demand an account ESC  
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结清差额to balance the account with "J]f0m=  
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清算to settle an account||to liquidate an account||to square an account BpQ;w,sefq  
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审查帐目||监查帐目to audit an account [5]R?bQ0q{  
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检查帐目to examine an account ax-=n(   
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转入A的帐户to charge the amount to As account C$]5l;`  
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以计帐方式付款to pay on account ~fyF&+ibp'  
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代理某人||为某人on ones account||on account of one q1N4X7<_  
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为自己计算||独立帐目on ones own account ?,WUJH?^  
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由某人收益并负风险on ones account and risk||for ones account and risk 'bLP~  
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由某人负担for ones account||for account of one Zr\2BOcc.l  
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按某人指示||列入某人帐户by order and for account of one <2n'}&F  
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列入5月份帐目for May account ,)Yao;Cvd  
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编入某中帐项下to pass to the account of||to place to the account of DY$yiOH9  
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寄出清算书to send in an account||to send in render an account {\P?/U6~f  
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支票薄cheque book i:g{{Uuv  
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支票陈票人cheque drawer H!p!sn  
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持票人cheque holder !>\9t9  
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不记名支票cheque to bearer||bearer cheque fv:L\ N1u  
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记名支票||认人支票cheque to order pH^ z  
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到期支票antedated cheque QI.t&sCh5  
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未到期支票postdated cheque xOhRTxic  
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保付支票certified cheque $\+ "qs)  
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未获兑现支票，退票returned cheque .-J`d=Krp  
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横线支票crossed cheque #0( fOHPQ  
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普通横线general crossing D$ej+s7  

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特别横线special crossing 3zbXAR*  
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空白支票blank cheque iFSJ4 W(  
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失效支票，过期支票stale cheque s~=g*99H  
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普通支票open cheque Q~8y4=|#CY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |ebvx ?\  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \d:h$  
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支票换现金||兑现to cash a cheque f'i6QMk\&  
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清理票款to clear a cheque *l:&f_ngV  
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保证兑现to certify a cheque Hl/7(FJqc>  
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填写支票数额to fill up a cheque ZzT&$J7]`{  
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支票上划线to cross a cheque  9|<Be6  
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开发支票to make out a cheque ?3Pazc]+|  
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签发支票，开立支票to draw a cheque||to issue a cheque `2,a(Sk#  
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透支支票to overdraw a cheque ljuNs@q  
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背书支票to endorse a cheque o(zTNk5d  
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请付票款||清付票款to pay a cheque||to honour a cheque F;-90w  
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支票退票to dishonour a cheque 6e<^oH  
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拒付支票to refuse a cheque -Uri|^t  
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拒付支票to stop payment of a cheque wA631kr  
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提示要求付款to present for payment |AC6sfA+  
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见票即付持票人payable to bearer I-bF{  
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支付指定人payable to order 'bPk'pj9  
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已过期||无效out of date||stale [%?y( q  
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请给出票人R/D||refer to drawer kW
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E(;i>   
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文字与数字不一致words and figures differ >XnO&h
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支票 i.M2E$b|  
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时间已过account closed Ihqs
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更改处应加盖印章alterations require initials mW +tV1XjG  
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时间已过effects not cleared 7wi%j!
 
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停止付款payment stopped ^/ a*.cu  
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支票毁损cheque mutilated Gkmsaf>  
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汇款||寄钱to remit||to send money >{t+4p4k.  
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寄票供取款||支票支付to send a cheque for payment v|&s4x?D  
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寄款人a remitter q~O>a0f0  
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收款人a remittee 'hI
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国外汇票foreign Bill iC*U$+JG  
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国内汇票inland Bill 2kJ!E@n7  
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跟单汇票documentary bill Rcf=J){D6  
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空头汇票accommodation bill 2fbU-9Rfn  
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原始汇票original bill sg$4G:l  
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改写||换新票据renewed bill JY@X2'>v/  
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即期汇票sight bill||bill on demand PG"@A  
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…days after date||…days after date…日后付款 _:%U_U  
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…months after date||…months after date…月后付款 4=s9A  
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见票后…日付款…days after sight||…days sight k/bque  
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见票后…月付款…months after sight||…months sight 2&x7W*  
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同组票据set of bills `M)E*G  
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单张汇票sola of exchange||sole of exchange eE9|F/-L  
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远期汇票usance bill||bill at usance ((cb4IX  
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长期汇票long bill
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短期汇票short bill LfllO  
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逾期汇票overdue bill Xy!&^C` J`  
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宽限日期days of grace  mmcdtVe  
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电汇telegraphic transfer （T.T） FF3&Y^+^"  
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邮汇postal order||postal note （Am.）||post office order||money order 3`ml; L?D  
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本票promissory note （P/N） @`Wt4<  
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押汇负责书||押汇保证书letter of hypothecation X\mz+al>[  
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副保||抵押品||付属担保物collateral security "8?TSm8  
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担保书trust receipt||letter of indemnity Rhv%6ekI  
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承兑||认付acceptance fzyzuS$  
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单张承兑general acceptance N2% :h;tf  
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有条件承兑qualified acceptance 8 #Fh>  
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附条件认付conditional acceptance 1EuK,:x  
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部分认付partial acceptance   El+Ft.7