[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。   <}28=d  
会计报表statement of account P\q<d  
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往来帐目account current ;g: UE  
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现在往来帐||存款额current accout U{T[*s  
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销货帐account sales OwG6i|q  
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共同计算帐项joint account h^o+E2<]  
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未决帐项outstanding account
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贷方帐项credit account||creditor account RDUT3H6~  
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借方帐项debit account||debtor account M0cd-Dn  
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应付帐||应付未付帐account payable C-Nuy1o  
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应收帐||应收未收帐account receivable yJDeX1+,  
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新交易||新帐new account  5JS ZLC  
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未决帐||老帐old account TNh=4xQ}  
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现金帐cash account SXQ@;=]xV  
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流水帐running account `&7mHa61  
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暂记帐||未定帐suspense account ;xfO16fNk  
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过期帐||延滞帐overdue account||pastdue account o*X]b]  
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杂项帐户sundry account H#+\nT2m  
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详细帐单||明细表detail account PkTfJQP8  
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呆帐bad account Dv@PAnk3C  
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会计项目title of account TtPr)F|  
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会计薄||帐薄account-book f3G1r5 x  
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营业报告书||损益计算表account of budiness||business report }z wX  
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借贷细帐||交验帐account rendered ox[ .)v  
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明细帐account stated TGf;_)El  
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与…银行开立一户头to open an account with w>[T&0-N  
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与…银行建立交易to keep account with cKjRF6w  
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继续记帐to keep account BSgTde|3y  
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与…有交易to have an account with vk'rA{x  
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作成会计帐||有往来帐项to make out an account with <6jFKA<  
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清算||清理债务to make up an account 9x?'}  
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清洁帐目||与…停止交易to close ones account with pOA!#Aj)  
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结帐to close an account 9S>g6}[E#0  
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清理未付款to ask an account||to demand an account W5SNI>|E  
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结清差额to balance the account with >o/95xk2  
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清算to settle an account||to liquidate an account||to square an account D4Etl5k  
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审查帐目||监查帐目to audit an account pC( sS0J  
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检查帐目to examine an account Vrkf(E3_V  
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转入A的帐户to charge the amount to As account %j+xgX/&  
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以计帐方式付款to pay on account }dYBces  
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代理某人||为某人on ones account||on account of one rwf^,r"r  
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为自己计算||独立帐目on ones own account n<7q `tM#  
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由某人收益并负风险on ones account and risk||for ones account and risk #,NvO!j<4  
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由某人负担for ones account||for account of one nH-V{=
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按某人指示||列入某人帐户by order and for account of one m#7*:i&@Y  
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列入5月份帐目for May account 8V/L:h#7  
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编入某中帐项下to pass to the account of||to place to the account of 5 Wx~ZQZ  
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寄出清算书to send in an account||to send in render an account o4y']JSN  
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支票薄cheque book K4ZolWbU  
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支票陈票人cheque drawer 5*g]qJF  
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持票人cheque holder yR5XJ;Tct  
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不记名支票cheque to bearer||bearer cheque Z~  
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记名支票||认人支票cheque to order &EGqgNl  
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到期支票antedated cheque y] oaO+  
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未到期支票postdated cheque )j l8!O7  
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保付支票certified cheque CBYX]  
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未获兑现支票，退票returned cheque Oc].@ Jy  
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横线支票crossed cheque ^[E'1$D  
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普通横线general crossing :#E*Y8-  
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特别横线special crossing KOq
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空白支票blank cheque >>b3ZE|5  
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失效支票，过期支票stale cheque =
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普通支票open cheque GDhE[of  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &c(WE RW?-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 87)zCq  
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支票换现金||兑现to cash a cheque 4H5pr  
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清理票款to clear a cheque e~ aqaY~}  
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保证兑现to certify a cheque tkQH\5  
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填写支票数额to fill up a cheque (Rk_-9_E.  
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支票上划线to cross a cheque +X`V|E,no  
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开发支票to make out a cheque 2)#K+O3c  
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签发支票，开立支票to draw a cheque||to issue a cheque }R3=fbe,\  
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透支支票to overdraw a cheque /vY_Y3k#  
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背书支票to endorse a cheque x}U8zt)yD3  
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请付票款||清付票款to pay a cheque||to honour a cheque G*S|KH  
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支票退票to dishonour a cheque LG~S8u  
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拒付支票to refuse a cheque L=2y57&Y  
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拒付支票to stop payment of a cheque iX'rU@C  
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提示要求付款to present for payment Xtwun  
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见票即付持票人payable to bearer e*+FpW@  
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支付指定人payable to order e]=!"nJ+  
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已过期||无效out of date||stale JFgoN,xn  
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请给出票人R/D||refer to drawer :V 2bS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !v]b(z`Y  
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文字与数字不一致words and figures differ 'qdPw%d  
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支票 Le"oAA#[  
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时间已过account closed ^-FRTC  
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更改处应加盖印章alterations require initials B3Jgd, [  
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时间已过effects not cleared j@Qg0F  
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停止付款payment stopped RtG}h[k/X  
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支票毁损cheque mutilated fjnTe  
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汇款||寄钱to remit||to send money gn5)SP8  
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寄票供取款||支票支付to send a cheque for payment xf%4, JQ  
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寄款人a remitter ;M]C1!D9#  
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收款人a remittee [<`SfE  
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国外汇票foreign Bill `P
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国内汇票inland Bill HaA1z}?n  
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跟单汇票documentary bill W"L&fV+3  
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空头汇票accommodation bill X5YiFLH>y\  
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原始汇票original bill R E1/"[t  
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改写||换新票据renewed bill G ;?qWB,  
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即期汇票sight bill||bill on demand (3\Xy   
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…days after date||…days after date…日后付款 G;gJNK"e  
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…months after date||…months after date…月后付款 ujW1+Oj=~  
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见票后…日付款…days after sight||…days sight dsK&U\ej}  
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见票后…月付款…months after sight||…months sight h%d^Gq~  
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同组票据set of bills ;??ohA"{5  
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单张汇票sola of exchange||sole of exchange 5IVks
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远期汇票usance bill||bill at usance Hr;h4J  
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长期汇票long bill .uZ
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短期汇票short bill A3P9.mur  
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逾期汇票overdue bill WbjF]b\  
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宽限日期days of grace bk#xiuwT  
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电汇telegraphic transfer （T.T） &R$Q\,  
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邮汇postal order||postal note （Am.）||post office order||money order V: p)m&y6  
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本票promissory note （P/N） "|LQK0q3  
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押汇负责书||押汇保证书letter of hypothecation dBEIMn@  
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副保||抵押品||付属担保物collateral security !c8L[/L  
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担保书trust receipt||letter of indemnity 4KIWb~0Y  
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承兑||认付acceptance f'/ KMe%<  
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单张承兑general acceptance hTS
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有条件承兑qualified acceptance .P/xs4  
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附条件认付conditional acceptance c>MY$-PD  
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部分认付partial acceptance   vo;5f[>4i