[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。   .Ej `!  
会计报表statement of account ?d%
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往来帐目account current 8X][TJG$  
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现在往来帐||存款额current accout [Maon.t!l  
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销货帐account sales $]:I1I  
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共同计算帐项joint account Za}*6N=?*  
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未决帐项outstanding account PvBx<i}A  
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贷方帐项credit account||creditor account iaQ[}'6!$  
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借方帐项debit account||debtor account ji?0;2Y  
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应付帐||应付未付帐account payable %P0dY:L~  
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应收帐||应收未收帐account receivable <Q/^[  
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新交易||新帐new account $SSE\+|3  
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未决帐||老帐old account *=ftg&  
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现金帐cash account oo)P(_"u  
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流水帐running account u><ax  
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暂记帐||未定帐suspense account wC!(STu  
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过期帐||延滞帐overdue account||pastdue account o1MbHBb  
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杂项帐户sundry account dulW!&*No  
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详细帐单||明细表detail account mt fDl;/D  
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呆帐bad account 85"DS-+e  
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会计项目title of account }-zx4<4BH  
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会计薄||帐薄account-book F__DPEAc_  
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营业报告书||损益计算表account of budiness||business report g/`i:=  
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借贷细帐||交验帐account rendered 2(\>PN-  
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明细帐account stated D-ug$ZRg  
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与…银行开立一户头to open an account with uAVV4)  
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与…银行建立交易to keep account with l*nSgUg  
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继续记帐to keep account @q^WD_k  
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与…有交易to have an account with 1-w1k^e  
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作成会计帐||有往来帐项to make out an account with F<'g6f  
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清算||清理债务to make up an account  .':SD{  
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清洁帐目||与…停止交易to close ones account with rycscE4,  
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结帐to close an account G4g},p!  
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清理未付款to ask an account||to demand an account YjHGdacs  
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结清差额to balance the account with E "V|Plf c  
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清算to settle an account||to liquidate an account||to square an account + FL
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审查帐目||监查帐目to audit an account v{%2`_c  
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检查帐目to examine an account DVpqm6$Q  
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转入A的帐户to charge the amount to As account JNMZn/  
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以计帐方式付款to pay on account :T'"%_d5  
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代理某人||为某人on ones account||on account of one kyY tL_SD  
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为自己计算||独立帐目on ones own account !JrVh$K  
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由某人收益并负风险on ones account and risk||for ones account and risk _jnH!M
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由某人负担for ones account||for account of one (<3'LhFII  
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按某人指示||列入某人帐户by order and for account of one =_v_#;h&  
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列入5月份帐目for May account JO1c9NyKr  
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编入某中帐项下to pass to the account of||to place to the account of 0~^opNR  
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寄出清算书to send in an account||to send in render an account 9~u1fk{  
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支票薄cheque book +KD~/}C%-  
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支票陈票人cheque drawer j;<;?IW  
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持票人cheque holder &HW%0lTs%  
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不记名支票cheque to bearer||bearer cheque v>0xHQD*<M  
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记名支票||认人支票cheque to order K3 "co1]u  
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到期支票antedated cheque iVnrv`k,  
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未到期支票postdated cheque d<: VoQM6M  
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保付支票certified cheque -Z]?v
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未获兑现支票，退票returned cheque O,:ent|  
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横线支票crossed cheque 8|V6RgA%  
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普通横线general crossing ].2q.7Yur  
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特别横线special crossing c?b?x 6 2  
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空白支票blank cheque wdoA>a?q  
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失效支票，过期支票stale cheque Y( D d7`c  
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普通支票open cheque u.8vXc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RiaO`|1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mkrvWZjZX  
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支票换现金||兑现to cash a cheque ]Fl+^aLS  
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清理票款to clear a cheque KW^s~j  
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保证兑现to certify a cheque ^7F!>!9Ca  
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填写支票数额to fill up a cheque "{qhk{  
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支票上划线to cross a cheque (3{'GX2c  
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开发支票to make out a cheque T*-*U/  
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签发支票，开立支票to draw a cheque||to issue a cheque Xdq2.:\  
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透支支票to overdraw a cheque =h5&\4r
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背书支票to endorse a cheque "*kW M  
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请付票款||清付票款to pay a cheque||to honour a cheque y !47!Dn  

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支票退票to dishonour a cheque )amdR
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拒付支票to refuse a cheque [-s0'z  
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拒付支票to stop payment of a cheque 9n|H%AC  
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提示要求付款to present for payment xO"5bj  
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见票即付持票人payable to bearer 7:mM`0g!  
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支付指定人payable to order e_\4(4x  
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已过期||无效out of date||stale ]1abz:  
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请给出票人R/D||refer to drawer p?0 a"5Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lJ R",_  
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文字与数字不一致words and figures differ KB*[b  
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支票 fCO!M1t  
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时间已过account closed y5|`B(  
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更改处应加盖印章alterations require initials 19bP0y  
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时间已过effects not cleared  \AoM'+  
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停止付款payment stopped %89f<F\V  
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支票毁损cheque mutilated %]r@vjeyd  
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汇款||寄钱to remit||to send money e@NS=U` <  
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寄票供取款||支票支付to send a cheque for payment ,DXNq`24  
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寄款人a remitter -9.S?N'T>;  
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收款人a remittee $X9-0-  
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国外汇票foreign Bill ZV,n-
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国内汇票inland Bill Y3mATw 3Wh  
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跟单汇票documentary bill UF|v=|*{#  
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空头汇票accommodation bill q/6d^&
  
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原始汇票original bill 6HCP1`gg   
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改写||换新票据renewed bill TMhUo#`I|  
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即期汇票sight bill||bill on demand DCACj-f  
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…days after date||…days after date…日后付款 Y@c!\0e$  
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…months after date||…months after date…月后付款 THi*'D/  
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见票后…日付款…days after sight||…days sight R.Ao%VT  
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见票后…月付款…months after sight||…months sight xm6=l".%z  
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同组票据set of bills $A`D p{e"  
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单张汇票sola of exchange||sole of exchange (%rO'X  
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远期汇票usance bill||bill at usance lM3UjR|@  
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长期汇票long bill \S{ise/U  
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短期汇票short bill _n,Ye&m  
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逾期汇票overdue bill h2#G  
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宽限日期days of grace ftw\oGrS  
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电汇telegraphic transfer （T.T） 9XImg
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邮汇postal order||postal note （Am.）||post office order||money order Sc_#BD.  
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本票promissory note （P/N） DF|(CQs9  
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押汇负责书||押汇保证书letter of hypothecation (%=[J/F/  
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副保||抵押品||付属担保物collateral security PzbLbH8A  
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担保书trust receipt||letter of indemnity FJDx80J  

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承兑||认付acceptance 0\*[7!`s  
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单张承兑general acceptance xp<\7m_N  
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有条件承兑qualified acceptance e=S51q_0  
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附条件认付conditional acceptance YTP6m9hA+  
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部分认付partial acceptance   I,J
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