[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。   a7*COh  
会计报表statement of account JMePI%#8  
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往来帐目account current >~wu3q  
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现在往来帐||存款额current accout U!NI_uk  
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销货帐account sales 9tAE#A  
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共同计算帐项joint account xD^wTtT  
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未决帐项outstanding account 4znH$M>bU  
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贷方帐项credit account||creditor account I}_;A<U  
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借方帐项debit account||debtor account Nuo^+z E  
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应付帐||应付未付帐account payable C$t.C rxx  
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应收帐||应收未收帐account receivable @wMQC\Z  
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新交易||新帐new account ]~'9  
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未决帐||老帐old account :q(D(mK  

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现金帐cash account O%52V|m}{  
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流水帐running account <o~t$TH  
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暂记帐||未定帐suspense account lQh~Q<[ge  
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过期帐||延滞帐overdue account||pastdue account R08&cd#$  
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杂项帐户sundry account -Sx0qi'%  
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详细帐单||明细表detail account tc"T}huypU  
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呆帐bad account *3!(*F@M,  
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会计项目title of account HJ
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会计薄||帐薄account-book O5ucI$s  
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营业报告书||损益计算表account of budiness||business report j[_t6Z  
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借贷细帐||交验帐account rendered wj}=@HS,3!  
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明细帐account stated 4s[`y V  
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与…银行开立一户头to open an account with C_6G Opl  
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与…银行建立交易to keep account with F(J\ct
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继续记帐to keep account %=laY_y G  
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与…有交易to have an account with ue,#,
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account H|grb
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清洁帐目||与…停止交易to close ones account with 9yh9HE  
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结帐to close an account !S
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清理未付款to ask an account||to demand an account i58ZV`Rk`  
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结清差额to balance the account with <m ?GJuQ'  
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清算to settle an account||to liquidate an account||to square an account *ah>-}-  
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审查帐目||监查帐目to audit an account Xz;et>UD*B  
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检查帐目to examine an account vGx?m@
  
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转入A的帐户to charge the amount to As account J!21`M-Ue  
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以计帐方式付款to pay on account F
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代理某人||为某人on ones account||on account of one zWCW:dI  
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为自己计算||独立帐目on ones own account D8r>a"gx  
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由某人收益并负风险on ones account and risk||for ones account and risk XM$5S+e  
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由某人负担for ones account||for account of one X_lUD?y  
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按某人指示||列入某人帐户by order and for account of one AijPN  
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列入5月份帐目for May account !$:0E y(S  
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编入某中帐项下to pass to the account of||to place to the account of |'V<>v.v  
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寄出清算书to send in an account||to send in render an account 8]cv&d1f  
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支票薄cheque book /t$+Af,}  
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支票陈票人cheque drawer "VT{1(]t  
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持票人cheque holder  |0C|$2  
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不记名支票cheque to bearer||bearer cheque x[GFX8h(k6  
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记名支票||认人支票cheque to order 3X-{2R/ 3  
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到期支票antedated cheque dyQ<UT  
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未到期支票postdated cheque VV0Egf
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保付支票certified cheque >+A1 V[  
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未获兑现支票，退票returned cheque X*0eN3o.  
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横线支票crossed cheque 0M/\bEG(_  
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普通横线general crossing DiGUxnP  
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特别横线special crossing a!^-~pH:  
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空白支票blank cheque XqE55Jclp  
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失效支票，过期支票stale cheque AT8B!m   
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普通支票open cheque ^)C$8:@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]mO+<{{4X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vUIK4uR.  
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支票换现金||兑现to cash a cheque g*w-"%"O  
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清理票款to clear a cheque cVP49r}}v  
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保证兑现to certify a cheque /xrq'|r?C  
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填写支票数额to fill up a cheque ;ijfI  
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支票上划线to cross a cheque iqv\ag  
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开发支票to make out a cheque #35S7G^@`  
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签发支票，开立支票to draw a cheque||to issue a cheque ?BWvF] p5/  
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透支支票to overdraw a cheque u2.r,<rC*Q  
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背书支票to endorse a cheque OrH1fhh   
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请付票款||清付票款to pay a cheque||to honour a cheque pvwnza1  
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支票退票to dishonour a cheque v%8-Al^G  
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拒付支票to refuse a cheque ^[\53\R~  
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拒付支票to stop payment of a cheque KZ >"L  
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提示要求付款to present for payment ORPl^n-  
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见票即付持票人payable to bearer  F-\8f(\  
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支付指定人payable to order Y&Vbf>Hi+  
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已过期||无效out of date||stale ~4X!8b_  
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请给出票人R/D||refer to drawer ZC-ev
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k.R/X  
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文字与数字不一致words and figures differ jP6G.aiO  
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支票 E1Aa2  
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时间已过account closed GT}#iM  
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更改处应加盖印章alterations require initials /*2W?ZM~H  
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时间已过effects not cleared /FZ )ej\  
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停止付款payment stopped s"!}=kX  
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支票毁损cheque mutilated (MU7  
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汇款||寄钱to remit||to send money *Z(C')7r  
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寄票供取款||支票支付to send a cheque for payment j-\u_#kx%  
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寄款人a remitter Rzj!~`&N  
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收款人a remittee ;8kfgpM_  
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国外汇票foreign Bill S8<aq P  
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国内汇票inland Bill .v8
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跟单汇票documentary bill YR#1[fe*_  
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空头汇票accommodation bill +g30frg+Gl  
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原始汇票original bill R H' R6  
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改写||换新票据renewed bill Xb;`WE gC  
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即期汇票sight bill||bill on demand H[oi? {L  
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…days after date||…days after date…日后付款 ;T(^riAEl  
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…months after date||…months after date…月后付款 rkp0ej2-  
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见票后…日付款…days after sight||…days sight RUO
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见票后…月付款…months after sight||…months sight nwYeOa/t  
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同组票据set of bills a!.8^:B&  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance TY}?>t+  
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长期汇票long bill U
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短期汇票short bill c@
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逾期汇票overdue bill |k0VJi  
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宽限日期days of grace PsVA>Q,4!.  
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电汇telegraphic transfer （T.T） l%O-c}X  
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邮汇postal order||postal note （Am.）||post office order||money order zq#o8))4X  
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本票promissory note （P/N） i8]r}a  
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押汇负责书||押汇保证书letter of hypothecation l#Tm `br  
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副保||抵押品||付属担保物collateral security u'C4d6\wS  
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担保书trust receipt||letter of indemnity =[$*PTe  
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承兑||认付acceptance DI\^+P  
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单张承兑general acceptance Ldu!uihx  
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有条件承兑qualified acceptance ]Vubz54  
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附条件认付conditional acceptance srCjq  
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部分认付partial acceptance   yP@=x!$