[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。   U"4 ?9. k  
会计报表statement of account O8W7<Wc|z  
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往来帐目account current h}Wdh1.M3  
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现在往来帐||存款额current accout EK$Kee}~
 
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销货帐account sales on7I l  
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共同计算帐项joint account %&\jOq~  
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未决帐项outstanding account 9r2IuS0  
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贷方帐项credit account||creditor account tB'V  
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借方帐项debit account||debtor account w_iamqe,  
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应付帐||应付未付帐account payable \M/6m^zS  
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应收帐||应收未收帐account receivable S|GWcSg  
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新交易||新帐new account 41 vL"P K  
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未决帐||老帐old account ^aRgMuU  
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现金帐cash account V8z`qEPM  
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流水帐running account [[)_BmS5r  
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暂记帐||未定帐suspense account kYxS~Kd<  
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过期帐||延滞帐overdue account||pastdue account y^FOsr  
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杂项帐户sundry account 1;W=
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详细帐单||明细表detail account *[kxF*^  
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呆帐bad account LN!W(n(  
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会计项目title of account K
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会计薄||帐薄account-book E:VGj
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营业报告书||损益计算表account of budiness||business report te2 Iu%5 z  
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借贷细帐||交验帐account rendered Gidkt;lj  

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明细帐account stated 2X@G"  
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与…银行开立一户头to open an account with U4_"aT>My  
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与…银行建立交易to keep account with ]M4NpUM  
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继续记帐to keep account d1NE%hg3  
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与…有交易to have an account with _ +KmNfR  
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作成会计帐||有往来帐项to make out an account with q 22/_nSC  
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清算||清理债务to make up an account nO@+s F  
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清洁帐目||与…停止交易to close ones account with XZ@ >]P  
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结帐to close an account n^6TP'r  
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清理未付款to ask an account||to demand an account O<a3DyUa;  
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结清差额to balance the account with 36i_D6  
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清算to settle an account||to liquidate an account||to square an account H
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审查帐目||监查帐目to audit an account ws().IZ  
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检查帐目to examine an account ;.r2$/E  
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转入A的帐户to charge the amount to As account DoTs9w|5  
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以计帐方式付款to pay on account aKD;1|)  
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代理某人||为某人on ones account||on account of one 0.(zTJ  
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为自己计算||独立帐目on ones own account PgqECd)f  
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由某人收益并负风险on ones account and risk||for ones account and risk TR|;,A[%v#  
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由某人负担for ones account||for account of one 7:ckq(89  
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按某人指示||列入某人帐户by order and for account of one @],Z 2  
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列入5月份帐目for May account enWF7`  
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编入某中帐项下to pass to the account of||to place to the account of a_xQ~:H  
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寄出清算书to send in an account||to send in render an account fHW-Je7mG  
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支票薄cheque book J: L-15  
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支票陈票人cheque drawer \-DM-NrZ1U  
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持票人cheque holder t- !h X/  
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不记名支票cheque to bearer||bearer cheque Y=PzN3  
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记名支票||认人支票cheque to order ]Fb8.q5(Y  
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到期支票antedated cheque ")fOup@ ^a  
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未到期支票postdated cheque o}5'v^"6,  
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保付支票certified cheque ju @%A@s  
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未获兑现支票，退票returned cheque V3aY]#Su  
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横线支票crossed cheque D/+@d:-G  
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普通横线general crossing V>~*
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特别横线special crossing {&6l\|  
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空白支票blank cheque P,s)2s'nZ  
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失效支票，过期支票stale cheque D*<8e?F  
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普通支票open cheque o =jX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount exa}dh/uC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j
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支票换现金||兑现to cash a cheque Z:}2F^6  
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清理票款to clear a cheque v@<lEG#$"|  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque J>&dWKM3  
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支票上划线to cross a cheque ^AC+nko*  
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开发支票to make out a cheque u6CMRZ$  
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签发支票，开立支票to draw a cheque||to issue a cheque iJ~iJ'vf  
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透支支票to overdraw a cheque pRyS8'  
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背书支票to endorse a cheque 3hpz.ISk  
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请付票款||清付票款to pay a cheque||to honour a cheque 7H@Cy}a  
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支票退票to dishonour a cheque "q#kh,-C  
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拒付支票to refuse a cheque - G2M;]Cn  
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拒付支票to stop payment of a cheque 'c\TMb.  
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提示要求付款to present for payment TuhL:  
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见票即付持票人payable to bearer Yka yT0!  
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支付指定人payable to order rcb/X`l=  
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已过期||无效out of date||stale ~\(>m=|C:H  
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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 LfSUY  
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文字与数字不一致words and figures differ aNEy1-/(\  
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支票 o sH,(\4_  
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时间已过account closed ,#FH8%Yf  
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更改处应加盖印章alterations require initials %R5MAs&-5  
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时间已过effects not cleared { J%$.D(/  
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停止付款payment stopped g5'bUYsa  
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支票毁损cheque mutilated U}h |Zk  
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汇款||寄钱to remit||to send money <GR
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寄票供取款||支票支付to send a cheque for payment _!vbX mb  
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寄款人a remitter {.)D)8`<d  
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收款人a remittee :S2MS{>Mo  
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国外汇票foreign Bill k9?+9bExXA  
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国内汇票inland Bill (\ %y)  
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跟单汇票documentary bill a#$%xw  
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空头汇票accommodation bill ~;` #{$/C&  
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原始汇票original bill aPgG+tu  
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改写||换新票据renewed bill 2 {0
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即期汇票sight bill||bill on demand G}*B`m  
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…days after date||…days after date…日后付款 [5-5tipvWp  
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…months after date||…months after date…月后付款 I&c#U+-A'  
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见票后…日付款…days after sight||…days sight . }wir,  
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见票后…月付款…months after sight||…months sight )2S\:&x  
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同组票据set of bills e^QOn  
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单张汇票sola of exchange||sole of exchange QNY{pk  
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远期汇票usance bill||bill at usance 5o*x?P!$  
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长期汇票long bill :%gBcL9T  
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短期汇票short bill 5h&8!!$[  
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逾期汇票overdue bill _wMz+<7bY  
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宽限日期days of grace ;F Ud.vg{  
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电汇telegraphic transfer （T.T） rlq8J/0/+  
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邮汇postal order||postal note （Am.）||post office order||money order Rs dACP   
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本票promissory note （P/N） X!m/I i$q  
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押汇负责书||押汇保证书letter of hypothecation +J2=\YO  
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副保||抵押品||付属担保物collateral security B*{CcQ<5  
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担保书trust receipt||letter of indemnity W\"cp[b  
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承兑||认付acceptance ^;'3(m=  
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单张承兑general acceptance ?D#Vha  
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有条件承兑qualified acceptance Y!KGJ^.mF  
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附条件认付conditional acceptance %P?W^mI  
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部分认付partial acceptance   _vad>-=D*U