[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?<@o2{  
会计报表statement of account $@f3=NJ4k  
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往来帐目account current v'~nABYH  
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现在往来帐||存款额current accout e~~k}2 ~  
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销货帐account sales a} fS2He  
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共同计算帐项joint account 3g "xm  
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未决帐项outstanding account ,* vnt6C*  
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贷方帐项credit account||creditor account iOXP\:mPo  
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借方帐项debit account||debtor account RV*Zi\-X  
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应付帐||应付未付帐account payable m@2xC,@  
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应收帐||应收未收帐account receivable {:8[Mdf  
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新交易||新帐new account &rWJg6/  
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未决帐||老帐old account X}FF4jE]D(  
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现金帐cash account gUtbCqDS  
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流水帐running account :Lzj'Ij  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account 6Bs_" P[  
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杂项帐户sundry account bvZmozbD  
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详细帐单||明细表detail account ?jy^
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呆帐bad account T<P4+#JK  
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会计项目title of account vrh}X[JEw'  
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会计薄||帐薄account-book 7M5HIK6_  
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营业报告书||损益计算表account of budiness||business report X ig%Q~oMp  
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借贷细帐||交验帐account rendered v;80RjPy>  
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明细帐account stated )?:V5U O\  
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与…银行开立一户头to open an account with mh2t ' O  
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与…银行建立交易to keep account with 
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继续记帐to keep account f|cd_?|  
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与…有交易to have an account with Vp.($  
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作成会计帐||有往来帐项to make out an account with j{C+`~O
 
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清算||清理债务to make up an account !=;^Grv>  
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清洁帐目||与…停止交易to close ones account with 559znM=  
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结帐to close an account {.GC7dx  
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清理未付款to ask an account||to demand an account {s6;6>-kPW  
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结清差额to balance the account with u.YPb@  
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清算to settle an account||to liquidate an account||to square an account b*LEoQSl0V  
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审查帐目||监查帐目to audit an account rj&  
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检查帐目to examine an account )sWdN(E3  
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转入A的帐户to charge the amount to As account 2cY7sE068  
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以计帐方式付款to pay on account  +ulBy  
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代理某人||为某人on ones account||on account of one D_ybgX?0:  
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为自己计算||独立帐目on ones own account Kf2Ob1  
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由某人收益并负风险on ones account and risk||for ones account and risk JG @bl  
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由某人负担for ones account||for account of one ;A7
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按某人指示||列入某人帐户by order and for account of one _doX
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列入5月份帐目for May account <ek_n;R  
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编入某中帐项下to pass to the account of||to place to the account of S7&w r@  
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寄出清算书to send in an account||to send in render an account #[ZF'9x  
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支票薄cheque book 7ux0|l  
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支票陈票人cheque drawer g\9I& z~?  
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持票人cheque holder -+vA9,pI  
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不记名支票cheque to bearer||bearer cheque kb"
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记名支票||认人支票cheque to order b6KO_s:'g  
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到期支票antedated cheque s?qRy 2  
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未到期支票postdated cheque )ro3yq4??  
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保付支票certified cheque ]IX6>p,  
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未获兑现支票，退票returned cheque +{b!,D3sa*  
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横线支票crossed cheque UNx|+  
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普通横线general crossing &G#LQl  
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特别横线special crossing yt5Sy  

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空白支票blank cheque VRb+
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失效支票，过期支票stale cheque ?Z0NHy;5  
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普通支票open cheque wHT]&fZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xg^Z. q)d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8|"26UwD/  
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支票换现金||兑现to cash a cheque ?mA%`*=q  
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清理票款to clear a cheque D}MCVNd^  
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保证兑现to certify a cheque 6Mj
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填写支票数额to fill up a cheque WAUgbImc{  
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支票上划线to cross a cheque BY5ODc$  
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开发支票to make out a cheque I^l\<1"]  
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签发支票，开立支票to draw a cheque||to issue a cheque t)l  
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透支支票to overdraw a cheque *A([1l&]i  
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背书支票to endorse a cheque l<)k`lrMX4  
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请付票款||清付票款to pay a cheque||to honour a cheque "j/jhe6  
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支票退票to dishonour a cheque ]99@Lf[^f  
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拒付支票to refuse a cheque I&9Itn p$  
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拒付支票to stop payment of a cheque 8 P*d  
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提示要求付款to present for payment U [
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见票即付持票人payable to bearer O_ d[{e=5`  
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支付指定人payable to order `t#9 yN  
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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 1G8,Eah  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v Q51-.g  
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文字与数字不一致words and figures differ ?&-$Zog  
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支票 ^B!()39R?  
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时间已过account closed gh `]OxA  
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时间已过effects not cleared ji C2B  
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停止付款payment stopped pV O{7I  
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支票毁损cheque mutilated n~ZZX={a  
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汇款||寄钱to remit||to send money X\kWJQ:  
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寄票供取款||支票支付to send a cheque for payment r>gf&/Pl  
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寄款人a remitter DOOF--ua  
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收款人a remittee w'9!%mr  
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国外汇票foreign Bill 2f1Q&S  
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国内汇票inland Bill ?*.:*A  
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跟单汇票documentary bill P
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空头汇票accommodation bill ui-]%~  
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原始汇票original bill 6uTC2ka[&R  
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改写||换新票据renewed bill j7$xHn V4  
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即期汇票sight bill||bill on demand +d?|R5{3  
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…days after date||…days after date…日后付款 e1y#p3 @d  
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…months after date||…months after date…月后付款 ,N;2"$+E  
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见票后…日付款…days after sight||…days sight e"*1l>g  
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见票后…月付款…months after sight||…months sight  ?!<Q8=  
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同组票据set of bills &['L7  
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单张汇票sola of exchange||sole of exchange @!j6
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远期汇票usance bill||bill at usance 2(x| %  
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长期汇票long bill 6!
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短期汇票short bill XR3 dG:  
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逾期汇票overdue bill q^1aPz  
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宽限日期days of grace /.)[9bQ<  
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电汇telegraphic transfer （T.T） Mf:M3H%YV+  
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邮汇postal order||postal note （Am.）||post office order||money order (+UmUx=  
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本票promissory note （P/N） #_?TIY:h  
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押汇负责书||押汇保证书letter of hypothecation >AQ)x  
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副保||抵押品||付属担保物collateral security Y
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担保书trust receipt||letter of indemnity ]eYd8s+  
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承兑||认付acceptance ?aFr8i:)M  
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单张承兑general acceptance %1\v7Xw{9  
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有条件承兑qualified acceptance nAo8uWG  
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附条件认付conditional acceptance |*^8~u3J"  
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部分认付partial acceptance   i8K_vo2Z)