[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。   N} QFGX  
会计报表statement of account u-><}OVf~  
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往来帐目account current %$9bce-fcG  
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现在往来帐||存款额current accout b! tludb  
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销货帐account sales V SAafux  
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共同计算帐项joint account WU\m^!`w=F  
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未决帐项outstanding account W~dE   
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贷方帐项credit account||creditor account Z_it u73I  
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借方帐项debit account||debtor account |- OHve4A  
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应付帐||应付未付帐account payable k3yxx]Rk/  
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应收帐||应收未收帐account receivable r@|ZlM@O  
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新交易||新帐new account cx:jUsb6  
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未决帐||老帐old account #pa\2d|  
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现金帐cash account %kW3hQ<$  
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流水帐running account  >fwlg-  
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暂记帐||未定帐suspense account u]#8$M2  
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过期帐||延滞帐overdue account||pastdue account ]>*I)H)  
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杂项帐户sundry account %\

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详细帐单||明细表detail account =Zrj K=K  
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呆帐bad account  l58l  
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会计项目title of account
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会计薄||帐薄account-book \O,j}O'  
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营业报告书||损益计算表account of budiness||business report %Ln?dF+  
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借贷细帐||交验帐account rendered <vO8_2,V-  
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明细帐account stated 5Bzuj`  
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与…银行开立一户头to open an account with e(4bx5<*  
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与…银行建立交易to keep account with B44]NsYks~  
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继续记帐to keep account [%7IQ4`{  
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与…有交易to have an account with X*43!\  
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作成会计帐||有往来帐项to make out an account with _D!M nTK  
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清算||清理债务to make up an account v GulM<YY  
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清洁帐目||与…停止交易to close ones account with ghE?8&@ iq  
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结帐to close an account ZA 99vO  
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清理未付款to ask an account||to demand an account #khyy-B=  
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结清差额to balance the account with h7Shl<f  
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清算to settle an account||to liquidate an account||to square an account u|:UFz^p  
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审查帐目||监查帐目to audit an account a78;\{&L'  
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检查帐目to examine an account T-<>)N5y  
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转入A的帐户to charge the amount to As account 3P<Zzt%eT  
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以计帐方式付款to pay on account uBd =x<c\  
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代理某人||为某人on ones account||on account of one Z7k1fv:S^  
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为自己计算||独立帐目on ones own account l[!C-Tq  
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由某人收益并负风险on ones account and risk||for ones account and risk ?><   
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由某人负担for ones account||for account of one h&^/, G  
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按某人指示||列入某人帐户by order and for account of one CUTEp/+  
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列入5月份帐目for May account XDv7#Tv_wv  
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编入某中帐项下to pass to the account of||to place to the account of tMs|UC  
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寄出清算书to send in an account||to send in render an account |2c!t$O@v  
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支票薄cheque book My43\p  
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支票陈票人cheque drawer e]y=]}A3{  
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持票人cheque holder 2K7:gd8Ru  
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不记名支票cheque to bearer||bearer cheque onypwfIk)t  
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记名支票||认人支票cheque to order eNk!pI7g  
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到期支票antedated cheque Gpp}Jpj   
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未到期支票postdated cheque TKs@?Q,J  
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保付支票certified cheque KV&_^xSoh|  
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未获兑现支票，退票returned cheque ofhZ@3  
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横线支票crossed cheque w+TuS).  
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普通横线general crossing yDBgSO{d  
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特别横线special crossing 'C4Ll2  
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空白支票blank cheque 38S&7>0@|q  
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失效支票，过期支票stale cheque K`83C`w.  
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普通支票open cheque XA^:n+Yo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >$9yQ9&|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J]YN2{(x  
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支票换现金||兑现to cash a cheque M|]1}8d?  
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清理票款to clear a cheque SJr:  
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保证兑现to certify a cheque c<x6_H6[8  
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填写支票数额to fill up a cheque DfFPGFv  
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支票上划线to cross a cheque #a l^Uqd  
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开发支票to make out a cheque 1/BMs0 =  
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签发支票，开立支票to draw a cheque||to issue a cheque m?`Rl6!@8\  
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透支支票to overdraw a cheque B.WkHY%/  
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背书支票to endorse a cheque Qq`\C0RZ  
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请付票款||清付票款to pay a cheque||to honour a cheque s~w+bwr  
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支票退票to dishonour a cheque pwC/&bu  
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拒付支票to refuse a cheque TZ2f-KI  
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拒付支票to stop payment of a cheque Q[KR,k  
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提示要求付款to present for payment ;N|>pSzmL  
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见票即付持票人payable to bearer # GGmA.  
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支付指定人payable to order '3->G/Pu  
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已过期||无效out of date||stale E>D@#I>  
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请给出票人R/D||refer to drawer 4+gA/<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 91XHz14  
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文字与数字不一致words and figures differ /H%pOL6(r  
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支票 ;}qCIyuO]  
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时间已过account closed =$Z'F<|d  
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更改处应加盖印章alterations require initials DI7trR`  
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时间已过effects not cleared n'H\*9t  
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停止付款payment stopped d?mdw ?|  
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支票毁损cheque mutilated ~gc)Ww0(Q  
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汇款||寄钱to remit||to send money V4H+m,R  
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寄票供取款||支票支付to send a cheque for payment Ub$$wOsf  
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寄款人a remitter [F%\1xh  
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收款人a remittee y BoZ@9Do  
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国外汇票foreign Bill 8yo9$~u;  
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国内汇票inland Bill #/:[ho{JQ  
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跟单汇票documentary bill G\ofg  
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空头汇票accommodation bill ihnM`TpMJ  
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原始汇票original bill !EFd- fk  
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改写||换新票据renewed bill Q3DxjD  
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即期汇票sight bill||bill on demand efhwbn  
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…days after date||…days after date…日后付款 vV|egmw01  
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…months after date||…months after date…月后付款 pUmB h  
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见票后…日付款…days after sight||…days sight jK{MU) D+  
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见票后…月付款…months after sight||…months sight yH`xk%q_  
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同组票据set of bills *w _j;  
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单张汇票sola of exchange||sole of exchange ]X5*e'  
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远期汇票usance bill||bill at usance 7Ctm({I-  
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长期汇票long bill pM=vW{"I/  
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短期汇票short bill Nwc(<  
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逾期汇票overdue bill kA3kh`l  
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宽限日期days of grace -P?} qy^j(  
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电汇telegraphic transfer （T.T） 6Q`ce! ~$  
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邮汇postal order||postal note （Am.）||post office order||money order 4qMHVPJv\  
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本票promissory note （P/N） Vlf@T  
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押汇负责书||押汇保证书letter of hypothecation iN><m|  
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副保||抵押品||付属担保物collateral security HP8pEo0Y  
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担保书trust receipt||letter of indemnity L`!sV-.  
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承兑||认付acceptance
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单张承兑general acceptance ff0B*0  
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有条件承兑qualified acceptance O~S}u  
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附条件认付conditional acceptance WS(c0c  
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部分认付partial acceptance   Ac54VN