[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。   <cYp~e%xIw  
会计报表statement of account I:#Ok+   
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往来帐目account current pOMgEEhfS  
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现在往来帐||存款额current accout nfX12y_SXL  
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销货帐account sales _gKu8$o=-  
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共同计算帐项joint account I!0JG`&  
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未决帐项outstanding account = EW3&+Lt  
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贷方帐项credit account||creditor account *69c-`o  
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借方帐项debit account||debtor account ,=|4:F9
  
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应付帐||应付未付帐account payable 6NX3"i0eT  
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应收帐||应收未收帐account receivable 5
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新交易||新帐new account Oz{%k#X-  
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未决帐||老帐old account 8o|P&q(v*  
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现金帐cash account !

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流水帐running account |~K(F<;j  
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暂记帐||未定帐suspense account /L v1$~  
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过期帐||延滞帐overdue account||pastdue account dE5D3ze  
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杂项帐户sundry account ^jD1vUL 2:  
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详细帐单||明细表detail account =X(%Svnp  
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呆帐bad account 7:Ztuc]  
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会计项目title of account  HpW 42  
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会计薄||帐薄account-book ?+2b(2&MXE  
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营业报告书||损益计算表account of budiness||business report Tg
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借贷细帐||交验帐account rendered m:+8J,jW  
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明细帐account stated gTf|^?vd  
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与…银行开立一户头to open an account with y9l *m~  
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与…银行建立交易to keep account with O;9?(:_  
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继续记帐to keep account _BM4>r?\  
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与…有交易to have an account with p#P~Q/;  
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作成会计帐||有往来帐项to make out an account with V$`Gwr]|n  
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清算||清理债务to make up an account <O<LYN+(  
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清洁帐目||与…停止交易to close ones account with (N-RIk73/O  
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结帐to close an account M~e0lg8  
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清理未付款to ask an account||to demand an account BR`ygrfe  
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结清差额to balance the account with *|.0Myjo  
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清算to settle an account||to liquidate an account||to square an account /1=4"|q>h'  
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审查帐目||监查帐目to audit an account 'NjzgZ~]P  
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检查帐目to examine an account $4kH3
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转入A的帐户to charge the amount to As account h` U?1xS  
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以计帐方式付款to pay on account GcIDG`RX  
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代理某人||为某人on ones account||on account of one &X@Bs-  
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为自己计算||独立帐目on ones own account `e9$,h|4  
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由某人收益并负风险on ones account and risk||for ones account and risk MObt,[^W  
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由某人负担for ones account||for account of one n55Pv3}C  
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按某人指示||列入某人帐户by order and for account of one 0q>P~]Ow  
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列入5月份帐目for May account d(vsE%/!  
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编入某中帐项下to pass to the account of||to place to the account of 'O5'i\uz  
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寄出清算书to send in an account||to send in render an account ,jXM3?>B  
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支票薄cheque book m(], r})  
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支票陈票人cheque drawer
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不记名支票cheque to bearer||bearer cheque )tC
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记名支票||认人支票cheque to order Wrrcx(  
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到期支票antedated cheque W8lx~: v  
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未到期支票postdated cheque iCHt1VV]  
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保付支票certified cheque $T :un.TM  
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未获兑现支票，退票returned cheque c5|:,wkx  
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横线支票crossed cheque G;f/Tch  
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特别横线special crossing 1Z{ZV.!  
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空白支票blank cheque ~q&pF"va8  
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失效支票，过期支票stale cheque Dde]I_f
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普通支票open cheque f@co<iA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 42L @w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pu,?<@0YK  
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支票换现金||兑现to cash a cheque fb da  
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清理票款to clear a cheque Ma|qHg  
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保证兑现to certify a cheque @* il3h,  
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填写支票数额to fill up a cheque #Km:}=  
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支票上划线to cross a cheque <W]g2>9o9  
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开发支票to make out a cheque nADX 0KI  
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签发支票，开立支票to draw a cheque||to issue a cheque Z/rTVAs@r  
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透支支票to overdraw a cheque l^J75$7  
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背书支票to endorse a cheque )bx_;9Y{  
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请付票款||清付票款to pay a cheque||to honour a cheque @Mvd'.r<;  
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支票退票to dishonour a cheque 1y^K/.5-  
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拒付支票to refuse a cheque '&;yT[  
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拒付支票to stop payment of a cheque v}^5 Rp &m  
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提示要求付款to present for payment r3rxC&  
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见票即付持票人payable to bearer p1c3Q$>i  
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支付指定人payable to order \8OO)98'  
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已过期||无效out of date||stale j <%])  
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请给出票人R/D||refer to drawer hgRVwX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O?EB8RB  
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文字与数字不一致words and figures differ ?j7vZ}iRi  
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支票 l6[lJ0Y  
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时间已过account closed iV.p5F
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更改处应加盖印章alterations require initials {mE! Vf  
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时间已过effects not cleared f7}"lG]q  
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停止付款payment stopped VS?@y/\In  
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支票毁损cheque mutilated d_}a`H  
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汇款||寄钱to remit||to send money D_|B2gdZY  
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寄票供取款||支票支付to send a cheque for payment ZofHic  
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寄款人a remitter @%i>XAe#0  
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收款人a remittee i%(yk#=V  
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国外汇票foreign Bill #dJ 2Q_2  
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国内汇票inland Bill ]H 2R  
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跟单汇票documentary bill fDuwgY0  
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空头汇票accommodation bill K_-MkY?+  
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原始汇票original bill &zN@5m$k;  
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改写||换新票据renewed bill $^v
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即期汇票sight bill||bill on demand 4:
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…days after date||…days after date…日后付款 vj3isI4lU  
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…months after date||…months after date…月后付款 $Xt;A&l2?  
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见票后…日付款…days after sight||…days sight xYT}
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见票后…月付款…months after sight||…months sight T'R,vxP)\  
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同组票据set of bills i`~~+6`J  
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单张汇票sola of exchange||sole of exchange WD;)VsP  
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远期汇票usance bill||bill at usance e`ex]py<C  
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长期汇票long bill k#jm7 +  
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短期汇票short bill _FFv#R*4  
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逾期汇票overdue bill |`v^d|  
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宽限日期days of grace BJIFl!w  
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电汇telegraphic transfer （T.T） >.@MR<H#5  
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邮汇postal order||postal note （Am.）||post office order||money order CwB] )QV?  
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本票promissory note （P/N） X_!$Pk7ma  
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押汇负责书||押汇保证书letter of hypothecation _[0I^o  
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副保||抵押品||付属担保物collateral security $4:~*IQ  

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担保书trust receipt||letter of indemnity eoJFh  
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承兑||认付acceptance gi '^qi2  
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单张承兑general acceptance 8@Q"YA3d+  
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有条件承兑qualified acceptance "hfw9Qm  
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附条件认付conditional acceptance -IGMl_s  
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部分认付partial acceptance   @RQ+JYQi