[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。   =d/\8\4  
会计报表statement of account WA-` *m$v  
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往来帐目account current 0G/VbS  
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现在往来帐||存款额current accout ;!4Bw"Gg  
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销货帐account sales 9Vx2VjK2'  
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共同计算帐项joint account W1X\!Y  

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未决帐项outstanding account ScrEtN  
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贷方帐项credit account||creditor account ./@!k[  
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借方帐项debit account||debtor account Gx?p,Fj  
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应付帐||应付未付帐account payable &~P5[[Q  
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应收帐||应收未收帐account receivable uhL+bj+W  
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新交易||新帐new account ;crQ7}k  
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未决帐||老帐old account 8YC\Bw  
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现金帐cash account >TUs~  
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流水帐running account e Ll+F%@  
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暂记帐||未定帐suspense account N+x0"~T}I  
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过期帐||延滞帐overdue account||pastdue account 6V\YYrUz  
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杂项帐户sundry account Ed,`1+
 
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详细帐单||明细表detail account !s#25}9zX5  
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呆帐bad account {~>?%]tf  
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会计项目title of account _x 'R8/  
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会计薄||帐薄account-book B PTQm4TN  
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营业报告书||损益计算表account of budiness||business report duB {1  
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借贷细帐||交验帐account rendered c^vPd]Ed  
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明细帐account stated Wr Ht  
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与…银行开立一户头to open an account with ,dn9tY3  
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与…银行建立交易to keep account with 0 3fCn"  
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继续记帐to keep account h\\
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与…有交易to have an account with q`z/ S>  
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作成会计帐||有往来帐项to make out an account with $Llv6<B  
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清算||清理债务to make up an account |N_tVE  
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清洁帐目||与…停止交易to close ones account with 0JzH dz  
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结帐to close an account `i5U&K. 7  
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清理未付款to ask an account||to demand an account 873$EiyXR  
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结清差额to balance the account with |,3s]b`  
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清算to settle an account||to liquidate an account||to square an account e??tp]PLn  
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审查帐目||监查帐目to audit an account -e<d//>  
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检查帐目to examine an account PL$*)#S"$  
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转入A的帐户to charge the amount to As account .T~<[0Ex+U  
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以计帐方式付款to pay on account $VEG1]/svp  
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代理某人||为某人on ones account||on account of one _Z~cJIEU  
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为自己计算||独立帐目on ones own account eC%uu  
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由某人收益并负风险on ones account and risk||for ones account and risk xPBSJhla  
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由某人负担for ones account||for account of one V11(EZJ/j  
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按某人指示||列入某人帐户by order and for account of one s|er+-'  
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列入5月份帐目for May account u&4CXv=  
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编入某中帐项下to pass to the account of||to place to the account of sk'<K5~  
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寄出清算书to send in an account||to send in render an account R%gkRx[  
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支票薄cheque book fPXMp%T!  
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支票陈票人cheque drawer c}XuzgSY  
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持票人cheque holder (tZ#EL0  
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不记名支票cheque to bearer||bearer cheque B#o/3  
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记名支票||认人支票cheque to order [_$r-FA  
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到期支票antedated cheque kzky{0yKk=  
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未到期支票postdated cheque 4[\$3t.L
 
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保付支票certified cheque KBUClx?  
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未获兑现支票，退票returned cheque a'NxsByG]s  
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横线支票crossed cheque su?{Cj6*  
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普通横线general crossing knX*fp  
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特别横线special crossing TT85 G&#  
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空白支票blank cheque i8h(b2odQ  
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失效支票，过期支票stale cheque ^#6"d+lp  
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普通支票open cheque N5ph70#y3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QU#u5sX A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 34D7qR  

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支票换现金||兑现to cash a cheque bOB<m4  
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清理票款to clear a cheque K)D5%?D  
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保证兑现to certify a cheque jD<fu  
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填写支票数额to fill up a cheque Tz`O+fx&  
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支票上划线to cross a cheque x)]_]_vX  
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开发支票to make out a cheque x5X;^.1Fr  
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签发支票，开立支票to draw a cheque||to issue a cheque 'j#J1xwJ  
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透支支票to overdraw a cheque Z$X[x7e.  
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背书支票to endorse a cheque ^zfO=XN  
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请付票款||清付票款to pay a cheque||to honour a cheque W1$<,4j@M  
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支票退票to dishonour a cheque &A1~x!`  
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拒付支票to refuse a cheque AB:JXMyK  
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拒付支票to stop payment of a cheque Eq\PSa=gz  
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提示要求付款to present for payment K:cZq3F  
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见票即付持票人payable to bearer !EuqJjh  
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支付指定人payable to order 4H] ~]?F&  
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已过期||无效out of date||stale ?6#F9\  
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请给出票人R/D||refer to drawer `p'(:W3a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds je[1>\3W  
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文字与数字不一致words and figures differ 3$yOv"`  
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支票 7%0V?+]P  
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时间已过account closed #sRkKl|  
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更改处应加盖印章alterations require initials 6A;,Ph2  
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时间已过effects not cleared }NgevsV>;  
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停止付款payment stopped QO;OeMQv%  
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支票毁损cheque mutilated 5IJm_oy  
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汇款||寄钱to remit||to send money  =K:)%
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寄票供取款||支票支付to send a cheque for payment "WfVZBWG$  
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寄款人a remitter ,VYUQE>\  
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收款人a remittee O}Mu_edM  
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国外汇票foreign Bill ON-zhT?v  
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国内汇票inland Bill eR|u']Em>T  
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跟单汇票documentary bill L}hc|(:  
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空头汇票accommodation bill Bid+,,  
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原始汇票original bill Bbj%RF2,  
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改写||换新票据renewed bill 3`+Bq+  
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即期汇票sight bill||bill on demand u5O`
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…days after date||…days after date…日后付款 h6;vOd~%  
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…months after date||…months after date…月后付款 aESlbH  
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见票后…日付款…days after sight||…days sight 4r tNvf5`  
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见票后…月付款…months after sight||…months sight r~YxtBZH+  
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同组票据set of bills ncdj/C  
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单张汇票sola of exchange||sole of exchange qtlcY8!  
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远期汇票usance bill||bill at usance XP^ [,)E  
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长期汇票long bill @bF4'M  
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短期汇票short bill ApTE:Fm1  
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逾期汇票overdue bill UW'@3#<?  
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宽限日期days of grace C;I:?4  
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电汇telegraphic transfer （T.T） 1O2jvt7M  
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邮汇postal order||postal note （Am.）||post office order||money order .&2~gA  
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本票promissory note （P/N） B^@X1EE  
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押汇负责书||押汇保证书letter of hypothecation 3(`P x}  
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副保||抵押品||付属担保物collateral security J1
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担保书trust receipt||letter of indemnity %5!K?,z%  
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承兑||认付acceptance 5'/ff=  
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单张承兑general acceptance q!{>Nlk  
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有条件承兑qualified acceptance dOVu D(  
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附条件认付conditional acceptance 7Q9| P?&:z  
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部分认付partial acceptance   o,RiAtdk