[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。   p)z-W(  
会计报表statement of account SEU\}Ni{  
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往来帐目account current \CtQ*[FmN  
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现在往来帐||存款额current accout i?W]*V~ply  
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销货帐account sales aYBTrOdz  
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共同计算帐项joint account ,$PFI(Whk  
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未决帐项outstanding account - &NQ \W  
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贷方帐项credit account||creditor account iW;}%$lVX  
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借方帐项debit account||debtor account jF4csO=E  
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应付帐||应付未付帐account payable p}&Md-$1  
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应收帐||应收未收帐account receivable w)^\_uAlS  
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新交易||新帐new account `,Xb8^M2  
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未决帐||老帐old account 8,_ -0_^$  
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现金帐cash account +8^5C,V  
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流水帐running account EN O? ;  
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暂记帐||未定帐suspense account G l_\Vy  
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过期帐||延滞帐overdue account||pastdue account B;SzuCW  
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杂项帐户sundry account ]7v81G5E  
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详细帐单||明细表detail account 7AI3|Ts]p  
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呆帐bad account ~
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会计项目title of account =x=1uXQv5  
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会计薄||帐薄account-book ok%EqO  
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营业报告书||损益计算表account of budiness||business report +d@v AxP  
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借贷细帐||交验帐account rendered   YfTd  
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明细帐account stated 9cVn>Fb  
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与…银行开立一户头to open an account with }Vs~RJM)}  
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与…银行建立交易to keep account with J f\Qf  
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继续记帐to keep account <dq,y>  
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与…有交易to have an account with .Ql;(Wyl  
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作成会计帐||有往来帐项to make out an account with CHQ{+?#  
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清算||清理债务to make up an account j%6|:o3G(  
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清洁帐目||与…停止交易to close ones account with RH<@c^ S  
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结帐to close an account 3c1 o,2  
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清理未付款to ask an account||to demand an account G/x3wR  
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结清差额to balance the account with &M!4]pow
 
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清算to settle an account||to liquidate an account||to square an account H @3$1h&YS  
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审查帐目||监查帐目to audit an account a(Gk~vD;"  
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检查帐目to examine an account "wc`fg"3  
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转入A的帐户to charge the amount to As account #Pe\Z/  
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以计帐方式付款to pay on account ~Mg8C9B?%3  
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代理某人||为某人on ones account||on account of one 4wM$5  
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为自己计算||独立帐目on ones own account ^c; skV&S  
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由某人收益并负风险on ones account and risk||for ones account and risk '|dKg"Yl  
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由某人负担for ones account||for account of one ~'PS|  
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按某人指示||列入某人帐户by order and for account of one ]R2Z
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列入5月份帐目for May account %n V@'3EI  
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编入某中帐项下to pass to the account of||to place to the account of x.yb4i=Jq  
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寄出清算书to send in an account||to send in render an account ^/5E773  
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支票薄cheque book 9g^./k\8%  
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支票陈票人cheque drawer "b+3 &i|  
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持票人cheque holder -7Y'6''~W.  
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不记名支票cheque to bearer||bearer cheque 0ju wDd  
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记名支票||认人支票cheque to order B )3SiU  
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到期支票antedated cheque 14)kKWG  
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未到期支票postdated cheque R/KWl^oNj  
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保付支票certified cheque ;lPhSkD  
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未获兑现支票，退票returned cheque jzOMjz~ :)  
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横线支票crossed cheque Sv]"Y/N  
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普通横线general crossing ]KII?{<k  
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特别横线special crossing LSOwa  
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空白支票blank cheque o~z.7q  
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失效支票，过期支票stale cheque 9<#R;eIsv  
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普通支票open cheque J+Y|# U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 91'^--N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W;j)ux7jMY  
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支票换现金||兑现to cash a cheque (?=(eo<N  
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清理票款to clear a cheque 8&AorYw[  
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保证兑现to certify a cheque #nL0Hx7 ]E  
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填写支票数额to fill up a cheque ^,r;/c9A8  
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支票上划线to cross a cheque O[J+dWyp  
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开发支票to make out a cheque @)Y7GM+^  
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签发支票，开立支票to draw a cheque||to issue a cheque aYX'&k `  
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透支支票to overdraw a cheque Ft>8 YYyU  
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背书支票to endorse a cheque I!@`_Q9N  
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请付票款||清付票款to pay a cheque||to honour a cheque '\qr=0aW  
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支票退票to dishonour a cheque 2o}FB\4^i  
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拒付支票to refuse a cheque f2XD^:Gc  
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拒付支票to stop payment of a cheque Unk+@$E&  
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提示要求付款to present for payment x/v+7Pt_  
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见票即付持票人payable to bearer e u/S p3@v  
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支付指定人payable to order s_Gp +-  
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已过期||无效out of date||stale pm|]GkM  
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请给出票人R/D||refer to drawer [Y+
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S d -+a  
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文字与数字不一致words and figures differ efm< bJB2  
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支票 Vh&KfYY  
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时间已过account closed ^%.<(:k[L  
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更改处应加盖印章alterations require initials nz
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时间已过effects not cleared wXnt3)e  
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停止付款payment stopped d29HEu  
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支票毁损cheque mutilated WF7RMQ51j  
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汇款||寄钱to remit||to send money ;K!O r  
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寄票供取款||支票支付to send a cheque for payment zc#`qa:0  
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寄款人a remitter idq= US  
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收款人a remittee 9azPUf) C  
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国外汇票foreign Bill h7{W-AtM7_  
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国内汇票inland Bill h ? M0@Z  
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跟单汇票documentary bill N78Ev7PN  
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空头汇票accommodation bill Je'$V%{E  
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原始汇票original bill ZO,]h9?4  
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改写||换新票据renewed bill u=4Rn  
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即期汇票sight bill||bill on demand C-(&zwj?!  
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…days after date||…days after date…日后付款 B
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…months after date||…months after date…月后付款 ^^v!..V]J  
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见票后…日付款…days after sight||…days sight o,29C7Ii  
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见票后…月付款…months after sight||…months sight ]!/1qF  
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同组票据set of bills 5yry$w$G)  
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单张汇票sola of exchange||sole of exchange Eq|_>f@@8  
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远期汇票usance bill||bill at usance ~ ^K[pA ?  
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长期汇票long bill 1e}wDMU(  
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短期汇票short bill Ef#%4ky  
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逾期汇票overdue bill nH;^$b'LZ  
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宽限日期days of grace ~}uTC36C\  
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电汇telegraphic transfer （T.T） daaur T  
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邮汇postal order||postal note （Am.）||post office order||money order ucyxvhH^-  
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本票promissory note （P/N） 9kT
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押汇负责书||押汇保证书letter of hypothecation {eS!cZJ  
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副保||抵押品||付属担保物collateral security $6R<)]6  
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担保书trust receipt||letter of indemnity zcDVvP  
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承兑||认付acceptance O]`CSTv'_  
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单张承兑general acceptance I
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有条件承兑qualified acceptance hK?uGt d?  
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附条件认付conditional acceptance \ c9EE-  
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部分认付partial acceptance   aOETmsw