[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。   _)7dy2%{q  
会计报表statement of account m\h/D7zg  
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往来帐目account current yn0OPjH
 
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现在往来帐||存款额current accout 6 1=?(Iw  
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销货帐account sales k
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共同计算帐项joint account 6?/$K{AI  
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未决帐项outstanding account p_$03q>oQ  
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贷方帐项credit account||creditor account ~RVx
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借方帐项debit account||debtor account *f~X wy"  
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应付帐||应付未付帐account payable XelY?Ph,,  
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应收帐||应收未收帐account receivable (lhbH]I  
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新交易||新帐new account Eb`U^*A  
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未决帐||老帐old account =6t)-53  
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现金帐cash account _9E7;ew  
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流水帐running account S%b7NK  
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暂记帐||未定帐suspense account '$~9~90?Z  
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过期帐||延滞帐overdue account||pastdue account  o@_p V  
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杂项帐户sundry account \LRno3  
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详细帐单||明细表detail account )Y @  
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呆帐bad account )cB00*/  
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会计项目title of account vk+TWf  
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会计薄||帐薄account-book ?3Wh.%n  
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营业报告书||损益计算表account of budiness||business report BOn2`|oLuF  
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借贷细帐||交验帐account rendered ofl3G {u  
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明细帐account stated g^"",!J/  
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与…银行开立一户头to open an account with ^-PlTmT  
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与…银行建立交易to keep account with Yt!UIl\<  
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继续记帐to keep account !NK8_p|X  
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与…有交易to have an account with 3D+>NB  
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作成会计帐||有往来帐项to make out an account with %I;ej{*c  
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清算||清理债务to make up an account .l"_f  
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清洁帐目||与…停止交易to close ones account with ' ~lC85  
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结帐to close an account C0zE<fl  
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清理未付款to ask an account||to demand an account ik_Ll|  
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结清差额to balance the account with cgc|G  
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清算to settle an account||to liquidate an account||to square an account 0^*4LM|z  
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审查帐目||监查帐目to audit an account #JYv1F  
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检查帐目to examine an account ]}i_NqW)  
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转入A的帐户to charge the amount to As account i|*(vH&D.  
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以计帐方式付款to pay on account J1YP-:  
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代理某人||为某人on ones account||on account of one .8uJ%'$)  
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为自己计算||独立帐目on ones own account pjvChl5  
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由某人收益并负风险on ones account and risk||for ones account and risk Ry,_%j3  
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由某人负担for ones account||for account of one $fPf/yQmC  
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按某人指示||列入某人帐户by order and for account of one J~V`"uo  
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列入5月份帐目for May account /~{8/u3  
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编入某中帐项下to pass to the account of||to place to the account of _Fe
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寄出清算书to send in an account||to send in render an account [(BA:x1  
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支票薄cheque book f$Q#xlQM  
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支票陈票人cheque drawer i*:lZeU61  
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持票人cheque holder IxAKIa[HY  
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不记名支票cheque to bearer||bearer cheque n,hHh=.Fu  
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记名支票||认人支票cheque to order (NyS2 `  
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到期支票antedated cheque +yiGZV/X  
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未到期支票postdated cheque k
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保付支票certified cheque /zMiy?  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque ;| ##~Y.9  
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普通横线general crossing 6Db1mvSe  
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特别横线special crossing y/k6gl[`  
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空白支票blank cheque 9G_bM(q'^2  
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失效支票，过期支票stale cheque 3?iRf6;n  
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普通支票open cheque }-?_c#G3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FivgOa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U\a.'K50F  
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支票换现金||兑现to cash a cheque eQ`TW'[9_6  
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清理票款to clear a cheque 0h/gqlTK1  
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保证兑现to certify a cheque #Jp_y|  
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填写支票数额to fill up a cheque d.Wq@(ZoA  
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支票上划线to cross a cheque BwMi@r =  
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开发支票to make out a cheque TbX#K:l  
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签发支票，开立支票to draw a cheque||to issue a cheque &XAG| #  
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透支支票to overdraw a cheque {=mf/3.r  
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背书支票to endorse a cheque 0'8_:|5  
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请付票款||清付票款to pay a cheque||to honour a cheque IxN0m7  

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支票退票to dishonour a cheque L3}n(KAJj  
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拒付支票to refuse a cheque v:/+OzY  
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拒付支票to stop payment of a cheque  uP|Py.+  
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提示要求付款to present for payment cHqT1EY  
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见票即付持票人payable to bearer M
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支付指定人payable to order cyYsz'i m  
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已过期||无效out of date||stale kpF")0qr  
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请给出票人R/D||refer to drawer 3PRg/vD3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bUv}({  
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文字与数字不一致words and figures differ R#"LP7\  
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支票 d,%e?8x5  
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时间已过account closed ?E>(zV1D/  
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更改处应加盖印章alterations require initials g5",jTn#  
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时间已过effects not cleared X283.?  
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停止付款payment stopped k4n4BL  
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支票毁损cheque mutilated `EBI$;!  
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汇款||寄钱to remit||to send money ,(&p"O":  
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寄票供取款||支票支付to send a cheque for payment 9 #;GG3  
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寄款人a remitter o[ Je  
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收款人a remittee &gxWdG}qx]  
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国外汇票foreign Bill S3?B l'  
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国内汇票inland Bill o^efeI  
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跟单汇票documentary bill =K\xE"  
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空头汇票accommodation bill {`ghX%M(l  
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原始汇票original bill ?~:4O}5Ax  
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改写||换新票据renewed bill ?Tlt(%f  
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即期汇票sight bill||bill on demand TOb(  
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…days after date||…days after date…日后付款  FKH_o  
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…months after date||…months after date…月后付款 !{+a2wi  
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见票后…日付款…days after sight||…days sight nZX`y -AZ  
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见票后…月付款…months after sight||…months sight 0aqq*e'c  
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同组票据set of bills 7NMy1'-q  
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单张汇票sola of exchange||sole of exchange 4g) $(5jI}  
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远期汇票usance bill||bill at usance )E*-  
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长期汇票long bill hiEosI C  
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短期汇票short bill
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逾期汇票overdue bill w$0*5n>)  
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宽限日期days of grace ge]Z5E(1  
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电汇telegraphic transfer （T.T） qGi\*sc>x  
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邮汇postal order||postal note （Am.）||post office order||money order w19OOD  
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本票promissory note （P/N） n]8*yoge  
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押汇负责书||押汇保证书letter of hypothecation y*E{ X  
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副保||抵押品||付属担保物collateral security MhjIE<OI=  
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担保书trust receipt||letter of indemnity CdKs+x&tZ  
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承兑||认付acceptance 4{h^ O@*g  
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单张承兑general acceptance X;v{,P=J  
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有条件承兑qualified acceptance b/4gs62{k  
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附条件认付conditional acceptance ?sxf_0*  
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部分认付partial acceptance   _+gpdQq\p