[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。   tl0|.Q,  
会计报表statement of account g{'f%bkG  
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往来帐目account current @lN\.O  
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现在往来帐||存款额current accout qZd*'ki<  
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销货帐account sales eAlOMSL\  
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共同计算帐项joint account _LaG%* R6  
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未决帐项outstanding account pCE GZV,d@  
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贷方帐项credit account||creditor account a`'>VCg  
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借方帐项debit account||debtor account On*I.~  
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应付帐||应付未付帐account payable &Gt{9#  
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应收帐||应收未收帐account receivable (l99a&]t  
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新交易||新帐new account !,`'VQ
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未决帐||老帐old account X~r9yl>  
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现金帐cash account 3;v)f":[  
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流水帐running account oLoc jj~T  
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暂记帐||未定帐suspense account *HD(\;i-$  
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过期帐||延滞帐overdue account||pastdue account GKo YT{6  
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杂项帐户sundry account S>dHBR#AD  
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详细帐单||明细表detail account UCVYO. 9"  
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呆帐bad account 7]rIq\bM  
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会计项目title of account v`oilsrc  
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会计薄||帐薄account-book FsqH:I4O  
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营业报告书||损益计算表account of budiness||business report Hdyl]q-(P  
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借贷细帐||交验帐account rendered  C O6}D  
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明细帐account stated W7!Rf7TK  
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与…银行开立一户头to open an account with UwW@}cy,L  
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与…银行建立交易to keep account with ;y-JR$M  
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继续记帐to keep account ;I5P<7VW  
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与…有交易to have an account with 7z$53z  
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作成会计帐||有往来帐项to make out an account with W)1nc"WqY  
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清算||清理债务to make up an account e_!h>=$%8  
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清洁帐目||与…停止交易to close ones account with qdQ4%,E[  
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结帐to close an account MY{Kq;FvRP  
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清理未付款to ask an account||to demand an account pej-W/R&  
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结清差额to balance the account with Rm3W&hQ  
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清算to settle an account||to liquidate an account||to square an account MZVbOcSAd  
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审查帐目||监查帐目to audit an account .\H-?6R^  
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检查帐目to examine an account "LY hYkI  
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转入A的帐户to charge the amount to As account *} *HXE5  
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以计帐方式付款to pay on account 0<A*I{,4L  
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代理某人||为某人on ones account||on account of one zKk=R6w  
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为自己计算||独立帐目on ones own account  ;U0w<>4L  
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由某人收益并负风险on ones account and risk||for ones account and risk XR=ebl  
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由某人负担for ones account||for account of one REc90v2"  
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按某人指示||列入某人帐户by order and for account of one rk+s[Qi~  
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列入5月份帐目for May account v*y,PY1*  
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编入某中帐项下to pass to the account of||to place to the account of Hm 0
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寄出清算书to send in an account||to send in render an account _B&;z $  
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支票薄cheque book u~t%GIg  
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支票陈票人cheque drawer 9$sx+=(  
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持票人cheque holder 9j5k=IXg#a  
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不记名支票cheque to bearer||bearer cheque LqQ&4I  
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记名支票||认人支票cheque to order (Kkqyrb  
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到期支票antedated cheque H"JzTo8u  
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未到期支票postdated cheque *kGk.a=  
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保付支票certified cheque ;:~-=\  
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未获兑现支票，退票returned cheque OLJ|gunA#  
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横线支票crossed cheque 78zwu<ET  
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普通横线general crossing uWrvkLGN  
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特别横线special crossing !X{>?.@~  
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空白支票blank cheque fJOA5(  
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失效支票，过期支票stale cheque {#TZFB  
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普通支票open cheque 05[k@f$n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `BKV/Xl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2mPU /  
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支票换现金||兑现to cash a cheque @6z]Xb
 
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清理票款to clear a cheque LRmH@-qP  
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保证兑现to certify a cheque LIMPWw g  
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填写支票数额to fill up a cheque Pa\"l'!>^  
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支票上划线to cross a cheque u8i!Fxu  
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开发支票to make out a cheque ?*2Uw{~}  
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签发支票，开立支票to draw a cheque||to issue a cheque A

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透支支票to overdraw a cheque 1o%E(*M4I  
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背书支票to endorse a cheque <WRrB `nO  
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请付票款||清付票款to pay a cheque||to honour a cheque y?@(%PTp  
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支票退票to dishonour a cheque af<wUxM0  
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拒付支票to refuse a cheque EsKOzl[c:  
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拒付支票to stop payment of a cheque 1^_V8dm)  
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提示要求付款to present for payment MclW!CmJ  
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见票即付持票人payable to bearer %AnqT|\#,  
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支付指定人payable to order oQ"J>`',  
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已过期||无效out of date||stale L>.*^]  
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请给出票人R/D||refer to drawer +(l(|lQy$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7IUu] Fi  
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文字与数字不一致words and figures differ UK!PMkX  
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支票 gUtxyW  
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时间已过account closed vS'l@` Eg]  
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更改处应加盖印章alterations require initials |fhYf t  
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时间已过effects not cleared ;C1#[U1Uy  
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停止付款payment stopped Hiwij,1
 
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支票毁损cheque mutilated \AoqOC2u  
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汇款||寄钱to remit||to send money }z9v*C  
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寄票供取款||支票支付to send a cheque for payment PC255  
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寄款人a remitter /D|q-`*K  
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收款人a remittee X+u1p?  
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国外汇票foreign Bill d2U?rw_  
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国内汇票inland Bill z9 #-  
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跟单汇票documentary bill }?6;;d#  
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空头汇票accommodation bill l(F\5Ys  

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原始汇票original bill H{9P=l  
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改写||换新票据renewed bill :mLXB75gH  
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即期汇票sight bill||bill on demand S+t2k&pm  
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…days after date||…days after date…日后付款 ./'d^9{  
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…months after date||…months after date…月后付款 N6+^}2'*)  
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见票后…日付款…days after sight||…days sight $XkO\6kh  
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见票后…月付款…months after sight||…months sight 5~2_wWjX  
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同组票据set of bills _T8S4s8q  
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单张汇票sola of exchange||sole of exchange R4k+ .hR  
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远期汇票usance bill||bill at usance oj'YDQ^uj  
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长期汇票long bill vo&h6'i>7  
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短期汇票short bill oZl%0Uy?9I  
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逾期汇票overdue bill '(N(k@>{  
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宽限日期days of grace F`{O  
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电汇telegraphic transfer （T.T） MpJ<.|h  
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邮汇postal order||postal note （Am.）||post office order||money order QF*cdc<  
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本票promissory note （P/N） +qT+iHa|n  
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押汇负责书||押汇保证书letter of hypothecation NZ6:ZzM  
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副保||抵押品||付属担保物collateral security ~3f|-%Z  
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担保书trust receipt||letter of indemnity oj)(.X<8N  
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承兑||认付acceptance &%qDi_UD  
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单张承兑general acceptance WpnP^gmX  
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有条件承兑qualified acceptance -o!bO9vC  
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附条件认付conditional acceptance R
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部分认付partial acceptance   >gM"*Laa?