[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。   N{C;~'M2ce  
会计报表statement of account (pR.Abq  
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往来帐目account current NPjv)TN}3  
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现在往来帐||存款额current accout Mi7
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销货帐account sales MXvXVhCU  
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共同计算帐项joint account %y`7);.q  
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未决帐项outstanding account (9RslvKL  
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贷方帐项credit account||creditor account u<tk G B  
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借方帐项debit account||debtor account T1Ta?b  
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应付帐||应付未付帐account payable xi
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应收帐||应收未收帐account receivable g"8 .}1)~r  
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新交易||新帐new account lhLGG  
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未决帐||老帐old account P9Q2gVGAO{  
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现金帐cash account LLAa1Wq  
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流水帐running account l}g;'9ZB  
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暂记帐||未定帐suspense account fQLax  
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过期帐||延滞帐overdue account||pastdue account <9A@`_';Aq  
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杂项帐户sundry account BN_7Ay/k  
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详细帐单||明细表detail account b'@we0V@S  
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呆帐bad account *wbZ;rfF  
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会计项目title of account _!V%fw  
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会计薄||帐薄account-book "E=j|q  
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营业报告书||损益计算表account of budiness||business report q!,zq  
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借贷细帐||交验帐account rendered uZ6d35MJ  
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明细帐account stated rJfqA@  
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与…银行开立一户头to open an account with "i)Yvh[y  
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与…银行建立交易to keep account with ztM<J+  
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继续记帐to keep account \&xl{64  
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与…有交易to have an account with ")#<y@Rv  
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作成会计帐||有往来帐项to make out an account with WV<tyx9Z  
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清算||清理债务to make up an account Y#V8(DTyH  
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清洁帐目||与…停止交易to close ones account with =odkz}bU  
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结帐to close an account P!g-X%ngo  
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清理未付款to ask an account||to demand an account n[+'OU[  
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结清差额to balance the account with H-t|i  
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清算to settle an account||to liquidate an account||to square an account GY!C|7kN  
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审查帐目||监查帐目to audit an account w_-+o^  
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检查帐目to examine an account 9t:]  
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转入A的帐户to charge the amount to As account "cUg>a3  
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以计帐方式付款to pay on account d.F)9h]XHO  
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代理某人||为某人on ones account||on account of one ^QL 877  
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为自己计算||独立帐目on ones own account v|t{1 [C  
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由某人收益并负风险on ones account and risk||for ones account and risk [=M%  
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由某人负担for ones account||for account of one d"<F!?8  
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按某人指示||列入某人帐户by order and for account of one kA?_%fi1  
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列入5月份帐目for May account ]
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编入某中帐项下to pass to the account of||to place to the account of n~r 9!m$<  
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寄出清算书to send in an account||to send in render an account R{}qK r  
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支票薄cheque book EA0iYzV  
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支票陈票人cheque drawer W'$kZ/%[  
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持票人cheque holder @6MAX"  

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不记名支票cheque to bearer||bearer cheque o:\XRPB  
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记名支票||认人支票cheque to order rw u3Nb  
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到期支票antedated cheque qo;)X0N  
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未到期支票postdated cheque )/Y~6 A9>  
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保付支票certified cheque 2VYvO=KA  
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未获兑现支票，退票returned cheque eV;me>,  
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横线支票crossed cheque %zljH"F  
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普通横线general crossing ,)$Wm-  
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特别横线special crossing (,tHL  
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空白支票blank cheque :~-i&K
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失效支票，过期支票stale cheque O5MDGg   
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普通支票open cheque lC{L6&T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M,G8*HI"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1^sbT[%R  
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支票换现金||兑现to cash a cheque hU+#S(t>b  
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清理票款to clear a cheque o@',YF>OQ  
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保证兑现to certify a cheque Ej5^Y ?-6  
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填写支票数额to fill up a cheque |
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支票上划线to cross a cheque `>y[wa>9r  
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开发支票to make out a cheque ` U!(cDY  
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签发支票，开立支票to draw a cheque||to issue a cheque sgD@}":m  
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透支支票to overdraw a cheque '%:5axg?]  
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背书支票to endorse a cheque (+@faP  
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请付票款||清付票款to pay a cheque||to honour a cheque M Ey1~h/  
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支票退票to dishonour a cheque F61+n!%8  
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拒付支票to refuse a cheque +Z )`inw  
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拒付支票to stop payment of a cheque qmQFHC _  
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提示要求付款to present for payment 69N1 mP  
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见票即付持票人payable to bearer kVy"+ZebK  
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支付指定人payable to order N45s'rF  
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已过期||无效out of date||stale ))c*_n  
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请给出票人R/D||refer to drawer D-;J;m \  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VG? yL2y  
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文字与数字不一致words and figures differ tW'qO:y+  
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支票 8f5%xY$  
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时间已过account closed \UVT_=Y  
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更改处应加盖印章alterations require initials \Qe'?LRu{  
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时间已过effects not cleared _Eet2;9  
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停止付款payment stopped rElG7[+)p  
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支票毁损cheque mutilated w
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汇款||寄钱to remit||to send money Pj^k pjV  
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寄票供取款||支票支付to send a cheque for payment r)*_,Fo|  
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寄款人a remitter &QHA_+88W  
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收款人a remittee f]^J,L9qz  
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国外汇票foreign Bill Lt ZWs0l0  
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国内汇票inland Bill Sxx.>gP"61  
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跟单汇票documentary bill &vGEz *F  
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空头汇票accommodation bill ;U5x'}%0]  
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原始汇票original bill Qc)RrqYNGF  
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改写||换新票据renewed bill RI<Yg#  
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即期汇票sight bill||bill on demand =iQ`F$M  
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…days after date||…days after date…日后付款 c&iK+qvh{  
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…months after date||…months after date…月后付款 3C5D~9v  
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见票后…日付款…days after sight||…days sight 8;dbU*  
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见票后…月付款…months after sight||…months sight `E1_S  
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同组票据set of bills fgz'C
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单张汇票sola of exchange||sole of exchange -X[8soz  
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远期汇票usance bill||bill at usance H<}Fk9  
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长期汇票long bill  B*~Bm.  
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短期汇票short bill OU964vv  
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逾期汇票overdue bill XjM)/-w  
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宽限日期days of grace \EfwS% P  
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电汇telegraphic transfer （T.T） +W3>Yg%)X  
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邮汇postal order||postal note （Am.）||post office order||money order 3
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本票promissory note （P/N） >u[1v  
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押汇负责书||押汇保证书letter of hypothecation }EG(!)u  
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副保||抵押品||付属担保物collateral security -ZON']|<}k  
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担保书trust receipt||letter of indemnity xa*gQ%+F  
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承兑||认付acceptance R}26"+~  
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单张承兑general acceptance ymCIk/\  
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有条件承兑qualified acceptance #iDFGkK/  
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附条件认付conditional acceptance ,#O8:s  
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部分认付partial acceptance   (:x"p{