[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。   L=2y57&Y  
会计报表statement of account o7B[R) 4  
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往来帐目account current /h v4x9  
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现在往来帐||存款额current accout ;"O&X<BX-  
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销货帐account sales pV6d Id  
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共同计算帐项joint account }HE6aF62O  
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未决帐项outstanding account bYz&P`
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贷方帐项credit account||creditor account *9)SmSs  
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借方帐项debit account||debtor account ^m
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应付帐||应付未付帐account payable ogFKUD*h&>  
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应收帐||应收未收帐account receivable ~2EHOO {  
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新交易||新帐new account B3Jgd, [  
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未决帐||老帐old account 2xw6 5z  
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现金帐cash account qo)?8kx>l  
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流水帐running account {brMqE>P#  
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暂记帐||未定帐suspense account \:> Wpqw  
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过期帐||延滞帐overdue account||pastdue account c:83 LZ  
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杂项帐户sundry account q P ;A}C  
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详细帐单||明细表detail account
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呆帐bad account Z%Z9oJ:  
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会计项目title of account (><zsLs&  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report hO{cvHy`  
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借贷细帐||交验帐account rendered xr0haN\p"  
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明细帐account stated c= UU"  
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与…银行开立一户头to open an account with =Cqv=  
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与…银行建立交易to keep account with +b;hBb]R  
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继续记帐to keep account - ~O'vLG  
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与…有交易to have an account with y0v]N  
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作成会计帐||有往来帐项to make out an account with  Z:2I/  
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清算||清理债务to make up an account i5hD
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清洁帐目||与…停止交易to close ones account with SM[{B
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结帐to close an account l#3($QV,  
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清理未付款to ask an account||to demand an account HU B|bKy  
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结清差额to balance the account with dOa!htx]  
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清算to settle an account||to liquidate an account||to square an account (J:dK=O@Z  
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审查帐目||监查帐目to audit an account B_3QQtjAl  
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检查帐目to examine an account #S Q XTR  
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转入A的帐户to charge the amount to As account #,f{Ok+  
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以计帐方式付款to pay on account +
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代理某人||为某人on ones account||on account of one D\L!F6taS  
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为自己计算||独立帐目on ones own account Y'm=etE  
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由某人收益并负风险on ones account and risk||for ones account and risk cFfTYP9  
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由某人负担for ones account||for account of one ;i)KHj'  
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按某人指示||列入某人帐户by order and for account of one k'13f,o}  
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列入5月份帐目for May account /5
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编入某中帐项下to pass to the account of||to place to the account of r#h {$i
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寄出清算书to send in an account||to send in render an account Xz1c6mX|o  
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支票薄cheque book mCk5B*Jy  
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支票陈票人cheque drawer fEiJ~&{&  
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持票人cheque holder m#ad6 \  
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不记名支票cheque to bearer||bearer cheque RjtC:H&XZ  
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记名支票||认人支票cheque to order >\\5 "Sf  
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到期支票antedated cheque Q
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未到期支票postdated cheque ,)uPGe"y  
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保付支票certified cheque Su4h'&xx  
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未获兑现支票，退票returned cheque ] zIfC>@R  
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横线支票crossed cheque {.#j1
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普通横线general crossing hLn&5jYHvt  
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特别横线special crossing r'PE5xqF  
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空白支票blank cheque yI *M[0  
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失效支票，过期支票stale cheque Q%$i@JH`m  
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普通支票open cheque {;;eOxOP|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iF+S%aPd#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {\F2*P  
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支票换现金||兑现to cash a cheque vr<)Ay  
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清理票款to clear a cheque rg"TJ"Q-  
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保证兑现to certify a cheque `g2&{)3k  
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填写支票数额to fill up a cheque G)4ZK#wz  
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支票上划线to cross a cheque oPp!*$V  
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开发支票to make out a cheque 5+J64_  
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签发支票，开立支票to draw a cheque||to issue a cheque Sa(yjF1  
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透支支票to overdraw a cheque M9g~lKs'  
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背书支票to endorse a cheque bEoB;]  
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请付票款||清付票款to pay a cheque||to honour a cheque GMVC&^  
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支票退票to dishonour a cheque x&Q+|b%  
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拒付支票to refuse a cheque !:]s M-cCt  
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拒付支票to stop payment of a cheque g&oc=f`  
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提示要求付款to present for payment X|lElN  
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见票即付持票人payable to bearer Tx|SAa=V  
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支付指定人payable to order ^g}gT-l%  
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已过期||无效out of date||stale w~cq% %  
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请给出票人R/D||refer to drawer )V9Mcr*Ce6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ @&i#S}%/  
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支票 xy-$v   
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时间已过account closed U 3wsWSO  
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更改处应加盖印章alterations require initials e@2E0u4   
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时间已过effects not cleared k Nf!j  
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停止付款payment stopped ' EH  
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支票毁损cheque mutilated x
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汇款||寄钱to remit||to send money 7Y @=x#  
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寄票供取款||支票支付to send a cheque for payment kw-
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寄款人a remitter D\_*
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收款人a remittee H
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国外汇票foreign Bill JG+g88  
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国内汇票inland Bill ezq q@t9  
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跟单汇票documentary bill m?R+Z6c[  
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空头汇票accommodation bill -WHwz m  
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原始汇票original bill "6Hjji@A  
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改写||换新票据renewed bill .D2ub/er  
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即期汇票sight bill||bill on demand MT#[ -M\  
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…days after date||…days after date…日后付款 !E>3N:   
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…months after date||…months after date…月后付款 pcxl2I  
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见票后…日付款…days after sight||…days sight H&K)q5~  
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见票后…月付款…months after sight||…months sight Mud\Q["  
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同组票据set of bills d5W[A#}  
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单张汇票sola of exchange||sole of exchange ^J=txsx  
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远期汇票usance bill||bill at usance WRyv >Y  
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长期汇票long bill 9*Mg<P"  
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短期汇票short bill MhB=+S[@  
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逾期汇票overdue bill '`VO@a  
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宽限日期days of grace WQ
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电汇telegraphic transfer （T.T） 9jFDBy+  
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邮汇postal order||postal note （Am.）||post office order||money order jS)-COk  
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本票promissory note （P/N） Z?[J_[ZtR3  
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押汇负责书||押汇保证书letter of hypothecation }{PtQc6RL!  
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副保||抵押品||付属担保物collateral security blS4AQ?
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担保书trust receipt||letter of indemnity N^>g=Ub  
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承兑||认付acceptance s7gf7E#Y  
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单张承兑general acceptance ozr+6z  
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有条件承兑qualified acceptance =z dti'2{4  
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附条件认付conditional acceptance g9Ll>d)tE3  
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部分认付partial acceptance   'f!Jh<i