[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。   'y7<!uo?  
会计报表statement of account B-V
  
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往来帐目account current wrVR[
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现在往来帐||存款额current accout =Ds&ArG  
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销货帐account sales L08"8\  
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共同计算帐项joint account *oAnG:J+M  
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未决帐项outstanding account #!4`t]E<  
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贷方帐项credit account||creditor account j2jUrl  
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借方帐项debit account||debtor account xt8@l [Z  
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应付帐||应付未付帐account payable t_Ul;HVPS  
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应收帐||应收未收帐account receivable >k(AQW5?  
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新交易||新帐new account ||.Ve,<:  
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未决帐||老帐old account cQh=Mri]  
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现金帐cash account #4!6pMW(&7  
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流水帐running account (rSBzM]H  
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暂记帐||未定帐suspense account 8C2!Wwz`J8  
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过期帐||延滞帐overdue account||pastdue account [ ]=}0l
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杂项帐户sundry account 9_pOV%Qs  
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详细帐单||明细表detail account ~kPZh1n`  
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呆帐bad account 6-uB[$ko  
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会计项目title of account MIwkFI8  
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会计薄||帐薄account-book 6w^Fee`>]  
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营业报告书||损益计算表account of budiness||business report 9$P*fx&m  
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借贷细帐||交验帐account rendered XRR`GBI  
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明细帐account stated qct:xviH<|  
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与…银行开立一户头to open an account with ?BnjtefIe  
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与…银行建立交易to keep account with W02swhS  
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继续记帐to keep account j#)K /`  
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与…有交易to have an account with F%>`?NG+c  
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作成会计帐||有往来帐项to make out an account with kI>PaZ`i)  
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清算||清理债务to make up an account <:UP  
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清洁帐目||与…停止交易to close ones account with $q~:%pQv  
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结帐to close an account D/-$~u_o  
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清理未付款to ask an account||to demand an account q!P{a^Fnc  
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结清差额to balance the account with k3wAbGp  
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清算to settle an account||to liquidate an account||to square an account `upxM0gc  
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审查帐目||监查帐目to audit an account ry%Fs&V*>  
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检查帐目to examine an account h!L6NS_Q,  
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转入A的帐户to charge the amount to As account u`2[V4=
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以计帐方式付款to pay on account R~R?0aq  
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代理某人||为某人on ones account||on account of one `:I<Jp  
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为自己计算||独立帐目on ones own account ?$#,h30  
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由某人收益并负风险on ones account and risk||for ones account and risk CI )89`  
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由某人负担for ones account||for account of one @N-P[.qL"  
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按某人指示||列入某人帐户by order and for account of one u#l@:p  
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列入5月份帐目for May account ;m+*R/  
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编入某中帐项下to pass to the account of||to place to the account of )lo;y~ o  
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寄出清算书to send in an account||to send in render an account 5IPZ;
  
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支票薄cheque book v?U;o&L(  
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支票陈票人cheque drawer csPziH$wl  
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持票人cheque holder vt`V<3  
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不记名支票cheque to bearer||bearer cheque ld-Cb3R^  
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记名支票||认人支票cheque to order 8+>r!)Q+  
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到期支票antedated cheque !&$uq| -  
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未到期支票postdated cheque 5@YrtZI  
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保付支票certified cheque ]Kutuf$t  
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未获兑现支票，退票returned cheque ; S
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横线支票crossed cheque Ej\Me  
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普通横线general crossing lo1<t<w`  
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特别横线special crossing Oy,7>vWQI  
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空白支票blank cheque [MQU~+]  
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失效支票，过期支票stale cheque \jkMnS6FvL  
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普通支票open cheque 4Bn <L&@/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;?{N=x8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0^0 Q0A  
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支票换现金||兑现to cash a cheque L[D<e?j  
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清理票款to clear a cheque
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保证兑现to certify a cheque F['<;}  
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填写支票数额to fill up a cheque [z2jR(+`U  
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支票上划线to cross a cheque f\|R<3 L  
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开发支票to make out a cheque [PhT zXt  
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签发支票，开立支票to draw a cheque||to issue a cheque mu>L9Z~(L_  
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透支支票to overdraw a cheque \7d T]VV  
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背书支票to endorse a cheque 'KU)]v  
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请付票款||清付票款to pay a cheque||to honour a cheque m~<<ok_  
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支票退票to dishonour a cheque /hC'-6:]^  
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拒付支票to refuse a cheque ^rX5C2}G\D  
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拒付支票to stop payment of a cheque lI&5.,2MP  
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提示要求付款to present for payment W02t6
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见票即付持票人payable to bearer c)q'" r  
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支付指定人payable to order }n;.E&<[  
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已过期||无效out of date||stale &XF@Dvv  
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请给出票人R/D||refer to drawer 8v12<ktR`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [`/d$V!e  
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文字与数字不一致words and figures differ h5p,BRtu  
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时间已过account closed mJFFst,  
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更改处应加盖印章alterations require initials m`B.3  
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时间已过effects not cleared ^ygh[.e,  
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停止付款payment stopped 6eq`/~#  
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支票毁损cheque mutilated !^_G~`r$2J  
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汇款||寄钱to remit||to send money \L4+Dv<z  
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寄票供取款||支票支付to send a cheque for payment ]~J.YX9ST  
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寄款人a remitter :j4i(qcF  
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收款人a remittee Tj_~BT  
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国外汇票foreign Bill xGVL|/?8  
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国内汇票inland Bill XJ9bY\>)q1  
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跟单汇票documentary bill 1h0cId8d  
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空头汇票accommodation bill Fm,}sP"Qx  
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原始汇票original bill W$_@9W(Bl  
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改写||换新票据renewed bill AroXf#.  
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即期汇票sight bill||bill on demand BoMf#l.3B  
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…days after date||…days after date…日后付款 $xU5vCwAo  
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…months after date||…months after date…月后付款 'G-zJcU  
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见票后…日付款…days after sight||…days sight {V)Z!D  
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见票后…月付款…months after sight||…months sight *0aU(E#  
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同组票据set of bills N>$Nw<wV  
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单张汇票sola of exchange||sole of exchange [|\JIr=of5  
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远期汇票usance bill||bill at usance 1x^(vn#=  
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长期汇票long bill =N9a!ii|  
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短期汇票short bill _"PTO&E  
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逾期汇票overdue bill T`;>Kq:s  
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宽限日期days of grace *\Y \$w  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order Y d4J:  
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本票promissory note （P/N） /.<T^p@\&  
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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 x?:[:Hf   
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担保书trust receipt||letter of indemnity 0sv#* &0=  
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承兑||认付acceptance r=<Oy1m/  
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单张承兑general acceptance 9Xt5{\PJ  
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有条件承兑qualified acceptance L'LZK  
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附条件认付conditional acceptance $R3]y9`?  
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部分认付partial acceptance   _-$ "F>