[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。   m9"n4a|:  
会计报表statement of account } p&&_?  
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往来帐目account current ^@qvl
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现在往来帐||存款额current accout +m8!U=Zi  
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销货帐account sales ,`gl&iB  
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共同计算帐项joint account R }lsnX<  
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未决帐项outstanding account 0&/b42W  
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贷方帐项credit account||creditor account b|+wc6   
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借方帐项debit account||debtor account cG?cUw).E  
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应付帐||应付未付帐account payable ~ug= {b  
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应收帐||应收未收帐account receivable VY)9|JJCO  
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新交易||新帐new account BRk0CLr5  
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未决帐||老帐old account J,zO2572u  
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现金帐cash account jK' N((Hz  
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流水帐running account .N*Pl(<[  
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暂记帐||未定帐suspense account ^;Sy. W&`  
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过期帐||延滞帐overdue account||pastdue account @"o@}9=d  
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杂项帐户sundry account ;s~X  
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详细帐单||明细表detail account "3<da*D1  
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呆帐bad account uaOKv.%  
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会计项目title of account r%e KFS  
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会计薄||帐薄account-book \tRG1&{$%  
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营业报告书||损益计算表account of budiness||business report o
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借贷细帐||交验帐account rendered %J8|zKT5t  
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明细帐account stated R@wjccu  
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与…银行开立一户头to open an account with jM&r{^(  
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与…银行建立交易to keep account with 5"/J^"!h  
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继续记帐to keep account &h~Xq^  
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与…有交易to have an account with qClHP)<  
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作成会计帐||有往来帐项to make out an account with @Eb2k!T  
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清算||清理债务to make up an account f""`cdqAOh  
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清洁帐目||与…停止交易to close ones account with O,<IGO  
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结帐to close an account ^VT1vu %03  
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清理未付款to ask an account||to demand an account L'i-fM[#  
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结清差额to balance the account with ~dHM4lGY  
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清算to settle an account||to liquidate an account||to square an account Gq#~vr  
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审查帐目||监查帐目to audit an account .bD_R7Bi6  
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检查帐目to examine an account O ; HY%  
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转入A的帐户to charge the amount to As account r,(et  
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以计帐方式付款to pay on account wzjU,Mwe  
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代理某人||为某人on ones account||on account of one uqyB5V0gh  
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为自己计算||独立帐目on ones own account hbOnlj4  
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由某人收益并负风险on ones account and risk||for ones account and risk T:asm1BC[  
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由某人负担for ones account||for account of one o**yZ2  
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按某人指示||列入某人帐户by order and for account of one smAC,-6]~  
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列入5月份帐目for May account T&"i _no*  
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编入某中帐项下to pass to the account of||to place to the account of xcCl (M]+  
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寄出清算书to send in an account||to send in render an account ES:!Vx9t0|  
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支票薄cheque book |@VF.)_  
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支票陈票人cheque drawer 9|:^k.  
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持票人cheque holder cHvF*A  
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不记名支票cheque to bearer||bearer cheque !)H*r|*[  
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记名支票||认人支票cheque to order M[
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到期支票antedated cheque Z(!pYhLq  
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未到期支票postdated cheque |+ 7f2C  
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保付支票certified cheque a?<?5  
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未获兑现支票，退票returned cheque {OxWcK\2@h  
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横线支票crossed cheque zHFTCL>"  
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普通横线general crossing x0x $  9  
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特别横线special crossing KS! iL=i  
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空白支票blank cheque eY3=|RR  
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失效支票，过期支票stale cheque 3}4#I_<$F@  
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普通支票open cheque C"No5r'K3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M71R -B`-  
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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"O-L  
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支票换现金||兑现to cash a cheque &<{}8/x8(  
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清理票款to clear a cheque '_E c_F  
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保证兑现to certify a cheque a(!3Afi  
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填写支票数额to fill up a cheque J;HkTT  
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支票上划线to cross a cheque 2@5A&b  
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开发支票to make out a cheque vhNohCt  
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签发支票，开立支票to draw a cheque||to issue a cheque @oA0{&G{  
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透支支票to overdraw a cheque y* rY~U#3  
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背书支票to endorse a cheque oB3q AP  
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请付票款||清付票款to pay a cheque||to honour a cheque b<8q 92F  
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支票退票to dishonour a cheque M-vC>u3Y  
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拒付支票to refuse a cheque &6
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拒付支票to stop payment of a cheque ([1=>Jw"  
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提示要求付款to present for payment ` v>
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见票即付持票人payable to bearer U>bP}[&S  
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支付指定人payable to order bd.j,4^  
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已过期||无效out of date||stale ys/`{:w8p  
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请给出票人R/D||refer to drawer =z+-l5Gu"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mf+K{y,L  
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文字与数字不一致words and figures differ zwKg  
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支票 >3<&V{<
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时间已过account closed unx;m$-c  
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更改处应加盖印章alterations require initials pZyb  
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时间已过effects not cleared $_4oN(WSz  
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停止付款payment stopped T3=-UYx]  
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支票毁损cheque mutilated 8Sd?b5|G~  
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汇款||寄钱to remit||to send money qg) Af  
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寄票供取款||支票支付to send a cheque for payment ]w1BJZa36  
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寄款人a remitter X3&SL~&>g  
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收款人a remittee eSQzjR*  
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国外汇票foreign Bill GN~[xXJU  
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国内汇票inland Bill USHlb#*  
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跟单汇票documentary bill 7g4M/?H}K  
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空头汇票accommodation bill v"G%5pq*\  
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原始汇票original bill =2vMw]  
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改写||换新票据renewed bill ,&zjOc_v  
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即期汇票sight bill||bill on demand D~i@. k  
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…days after date||…days after date…日后付款 :DJ7d  
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…months after date||…months after date…月后付款 _L `N^I.  
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见票后…日付款…days after sight||…days sight \+evZ{Pu  
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见票后…月付款…months after sight||…months sight 5s hu76  
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同组票据set of bills *
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单张汇票sola of exchange||sole of exchange wMPw/a;  
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远期汇票usance bill||bill at usance @BHS5^|  
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长期汇票long bill K9qEi{[  
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短期汇票short bill iP?
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逾期汇票overdue bill b\0 Q:  
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宽限日期days of grace Va |9)m  
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电汇telegraphic transfer （T.T） >pH775I=  
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邮汇postal order||postal note （Am.）||post office order||money order ATmqq)\s  
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本票promissory note （P/N） On.x~t  
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押汇负责书||押汇保证书letter of hypothecation 3 cW"VrFy9  
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副保||抵押品||付属担保物collateral security CygV_q
  
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担保书trust receipt||letter of indemnity eW*ae;-  
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承兑||认付acceptance fYQi#0drn  
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单张承兑general acceptance 2l(j 4~g  
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有条件承兑qualified acceptance W]}V<S$  
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附条件认付conditional acceptance ;q&D,4r]  
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部分认付partial acceptance   UG'U D"