[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。   0ANqEQX  
会计报表statement of account l}%!&V0  
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往来帐目account current 3@?#4]D{'  
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现在往来帐||存款额current accout E
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销货帐account sales @"-<m|lM  
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共同计算帐项joint account qr$=oCqa  
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未决帐项outstanding account O82T|0uw  
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贷方帐项credit account||creditor account =;0#F&  
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借方帐项debit account||debtor account AYd7qx:~  
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应付帐||应付未付帐account payable <g5Btwo%  
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应收帐||应收未收帐account receivable b[?6/#N  
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新交易||新帐new account ]y@9z b  
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未决帐||老帐old account
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现金帐cash account Pon 2! $  
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流水帐running account /$'tO3  
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暂记帐||未定帐suspense account )TFaG[tj  
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过期帐||延滞帐overdue account||pastdue account m,,-rC  
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杂项帐户sundry account  @D^y<7(  
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详细帐单||明细表detail account '}e_8FS  
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呆帐bad account 'U.)f@L#w  
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会计项目title of account A&jkc'  
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会计薄||帐薄account-book  gPh;  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered \,ARYwd  
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明细帐account stated 8om6wALXB  
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与…银行开立一户头to open an account with .T 6NMIp*  
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与…银行建立交易to keep account with GPz0qK  
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继续记帐to keep account 83K)j"!<X  
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与…有交易to have an account with k#uSH eq7f  
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作成会计帐||有往来帐项to make out an account with nF>41 K  
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清算||清理债务to make up an account J9eOBom8e<  
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清洁帐目||与…停止交易to close ones account with 3.+TM]RYN  
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结帐to close an account SW5V:|/  
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清理未付款to ask an account||to demand an account fh_+M"Y0`  
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结清差额to balance the account with Ak3cE_*Y/  
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清算to settle an account||to liquidate an account||to square an account p0*qv "lA  
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审查帐目||监查帐目to audit an account F!7dGa$  
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检查帐目to examine an account Gyx4}pV  
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转入A的帐户to charge the amount to As account Q^\m@7O :  
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以计帐方式付款to pay on account v[;R(pt?  
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代理某人||为某人on ones account||on account of one Pi+p
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为自己计算||独立帐目on ones own account Q":,oZ2  
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由某人收益并负风险on ones account and risk||for ones account and risk 6ChFsteGFr  
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由某人负担for ones account||for account of one ; b{yu|  
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按某人指示||列入某人帐户by order and for account of one [Dhqy jq  
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列入5月份帐目for May account C@`rg ILc  
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编入某中帐项下to pass to the account of||to place to the account of 2FR+Z3&z  
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寄出清算书to send in an account||to send in render an account #x qiGK  
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支票薄cheque book e2e!"kEF  
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支票陈票人cheque drawer ?K+q~DzNSD  
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持票人cheque holder yR?./M!  
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不记名支票cheque to bearer||bearer cheque @@j:z;^|  

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记名支票||认人支票cheque to order X%)~i[_DV  
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到期支票antedated cheque $ay!'MK0d  
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未到期支票postdated cheque _p>F43%p  
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保付支票certified cheque e!PB3I  
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未获兑现支票，退票returned cheque 81"` B
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横线支票crossed cheque cF4,dnI  
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普通横线general crossing V3#ms0  
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特别横线special crossing &e6UEG  
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空白支票blank cheque SkMFJ?J/  
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失效支票，过期支票stale cheque 70GBf"
 
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普通支票open cheque FLs$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /W)A[jR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hiBsksZRnk  
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支票换现金||兑现to cash a cheque C<AW)|r_  
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清理票款to clear a cheque ,bXZ<RY $  
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保证兑现to certify a cheque z,4mg6gt  
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填写支票数额to fill up a cheque fE+zA)KX  
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支票上划线to cross a cheque N"G aQ  
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开发支票to make out a cheque WN+i3hC  
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签发支票，开立支票to draw a cheque||to issue a cheque R,G*]/r`  
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透支支票to overdraw a cheque u1$6:"2@5k  
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背书支票to endorse a cheque &\N>N7/1  
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请付票款||清付票款to pay a cheque||to honour a cheque 9pqsr~  
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支票退票to dishonour a cheque Wr%ov6:  
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拒付支票to refuse a cheque fz=?QEG  
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拒付支票to stop payment of a cheque cjEqN8  
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提示要求付款to present for payment ,Y/B49  
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见票即付持票人payable to bearer "l56?@-x  

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支付指定人payable to order 7y '" :1  
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已过期||无效out of date||stale ,-#MEr  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KNx/1lf  
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文字与数字不一致words and figures differ /MF 7ZvN.  
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支票 :jiuu@<  
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时间已过account closed IOl_J>D]F  
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更改处应加盖印章alterations require initials iHD!v7d7  
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时间已过effects not cleared 3oCI1>k  
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停止付款payment stopped W0gS>L_  
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支票毁损cheque mutilated s6 yvq#:  
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汇款||寄钱to remit||to send money s@\3|e5g  
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寄票供取款||支票支付to send a cheque for payment nrl?<4_  
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寄款人a remitter fs!dI  
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收款人a remittee :U?g']`Z##  
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国外汇票foreign Bill {T4_Xn
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国内汇票inland Bill t!?`2Z5  
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跟单汇票documentary bill `^)`J  
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空头汇票accommodation bill # &v4c  
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原始汇票original bill TK5$-6k  
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改写||换新票据renewed bill D2ggFxqe
 
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即期汇票sight bill||bill on demand ) 57'<  
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…days after date||…days after date…日后付款 c^|8qv
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…months after date||…months after date…月后付款 uI,*&bP  
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见票后…日付款…days after sight||…days sight nDkG}JkB!  
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见票后…月付款…months after sight||…months sight kHK<~srB  
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同组票据set of bills )QAYjW!Z  
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单张汇票sola of exchange||sole of exchange % 3#g-  
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远期汇票usance bill||bill at usance Nr@,In|JS  
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长期汇票long bill 8z93ETv7`  
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短期汇票short bill -Ua5anz B  
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逾期汇票overdue bill 6~ET@"0uK  

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宽限日期days of grace 6X ]I`e  
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电汇telegraphic transfer （T.T） ",YNphjAn  
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邮汇postal order||postal note （Am.）||post office order||money order covCa)kf  
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本票promissory note （P/N） YloE4PAY7  
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押汇负责书||押汇保证书letter of hypothecation /p-k'387  
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副保||抵押品||付属担保物collateral security T&dc)t`o  
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担保书trust receipt||letter of indemnity m%U=:u7#M  
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承兑||认付acceptance *<9M|H~  
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单张承兑general acceptance z#5qI',L  
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有条件承兑qualified acceptance Nj;(QhYZ  
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附条件认付conditional acceptance jJ>I*'w  
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部分认付partial acceptance   ?r0>HvUf!l