[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。  
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会计报表statement of account }' `2C$  
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往来帐目account current NL))!Pi  
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现在往来帐||存款额current accout <2w@5qL  
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销货帐account sales $@q)IK%FDL  
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共同计算帐项joint account `bO+3Y'5  
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未决帐项outstanding account @jg*L2L6  
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贷方帐项credit account||creditor account 4`)B@<  
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借方帐项debit account||debtor account %WHue  
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应付帐||应付未付帐account payable cEO g  
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应收帐||应收未收帐account receivable *nU7v3D  
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新交易||新帐new account ?AX./LI  
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未决帐||老帐old account ]H)
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现金帐cash account zS18Kl  
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流水帐running account = l&7~  
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暂记帐||未定帐suspense account 8v\BW
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过期帐||延滞帐overdue account||pastdue account p ElF,Y  
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杂项帐户sundry account 6pM[.:TM   
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详细帐单||明细表detail account ;'NB6[x  
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呆帐bad account M%5qx,JQY  
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会计项目title of account CWdA8)n.  
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会计薄||帐薄account-book A
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营业报告书||损益计算表account of budiness||business report vmm#UjwF3  
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借贷细帐||交验帐account rendered Xd@  -  
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明细帐account stated {.qeVE{  
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与…银行开立一户头to open an account with 0+%{1JkJq  
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与…银行建立交易to keep account with uP2e/a  
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继续记帐to keep account smaPZ^;; j  
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与…有交易to have an account with s:ig;zb  
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作成会计帐||有往来帐项to make out an account with $X<O\Kna  
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清算||清理债务to make up an account UgI0 *PE2  
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清洁帐目||与…停止交易to close ones account with Pt< JF  
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结帐to close an account z7TMg^9#  
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清理未付款to ask an account||to demand an account JC 6?*R  
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结清差额to balance the account with x6yYx_  
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清算to settle an account||to liquidate an account||to square an account 4^uQB(}Z  
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审查帐目||监查帐目to audit an account r~rftw  
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检查帐目to examine an account g{ ()  
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转入A的帐户to charge the amount to As account !ZxK+Xqx[  
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以计帐方式付款to pay on account jD }G9=[$1  
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代理某人||为某人on ones account||on account of one t;HM  
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为自己计算||独立帐目on ones own account nh X Vc((  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one %T6 sm  
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按某人指示||列入某人帐户by order and for account of one &J?:wC=E  
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列入5月份帐目for May account {8* d{0l  
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编入某中帐项下to pass to the account of||to place to the account of I>EEUQR/$H  
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寄出清算书to send in an account||to send in render an account [H[L};%=j  
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支票薄cheque book lqTc6@:D  
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支票陈票人cheque drawer 9:E:3%%  
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持票人cheque holder _\.4ofK(  
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不记名支票cheque to bearer||bearer cheque PN3 Qxi4F  
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记名支票||认人支票cheque to order C*}PL  
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到期支票antedated cheque hFo29oN  
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未到期支票postdated cheque 182g6/,  
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保付支票certified cheque nG";?TT  
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未获兑现支票，退票returned cheque HUMy\u84H  
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横线支票crossed cheque x |yJCs>  
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普通横线general crossing " >G*hS  
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特别横线special crossing ,p3]`MG  
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空白支票blank cheque Z1jxu;O(  
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失效支票，过期支票stale cheque 9tU"+  
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普通支票open cheque  A yr,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u178vby;l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xhbN=L  
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支票换现金||兑现to cash a cheque AwXzI;F^  
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清理票款to clear a cheque ;YR/7  
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保证兑现to certify a cheque {daX?N|V  
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填写支票数额to fill up a cheque 7bk77`qWr  
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支票上划线to cross a cheque Sc]K-]1(H  
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开发支票to make out a cheque o[cOL^Xd1  
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签发支票，开立支票to draw a cheque||to issue a cheque w[ v{)  
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透支支票to overdraw a cheque Q__CW5&'u  
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背书支票to endorse a cheque HP.=6bJWi  
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请付票款||清付票款to pay a cheque||to honour a cheque gLX<>|)*  
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支票退票to dishonour a cheque g8N"-j&@  
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拒付支票to refuse a cheque 20V~?xs~  
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拒付支票to stop payment of a cheque qR'FbI  
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提示要求付款to present for payment zG#5lzIu,  
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见票即付持票人payable to bearer Qb^G1#r@C  
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支付指定人payable to order RRt( %Wm*  
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已过期||无效out of date||stale uI-T]N:W8x  
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请给出票人R/D||refer to drawer *DPX4 P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R])
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文字与数字不一致words and figures differ Ks%0!X?3q  
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支票 4`,(*igEv  
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时间已过account closed z;qDl%AF  
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更改处应加盖印章alterations require initials IA`voO$  
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时间已过effects not cleared ^+m` mcsE  
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停止付款payment stopped aN0[6+KP;  
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支票毁损cheque mutilated RAO+<m  
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汇款||寄钱to remit||to send money _KH91$iW8m  
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寄票供取款||支票支付to send a cheque for payment X J<"S p  
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寄款人a remitter PF~@@j  
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收款人a remittee eGEwXza 4  
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国外汇票foreign Bill 8T3,56>  
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国内汇票inland Bill wiN0|h>,  
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跟单汇票documentary bill hCQOwk#  
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空头汇票accommodation bill #ZZe*B!s_  
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原始汇票original bill 3/RwCtc  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand R2)@Q  
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…days after date||…days after date…日后付款 E3wpC#[Q1  
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…months after date||…months after date…月后付款 >M5}L<  
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见票后…日付款…days after sight||…days sight =o(}=T>:"  
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见票后…月付款…months after sight||…months sight R6<'J?k  
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同组票据set of bills ^$oa`B^2JM  
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单张汇票sola of exchange||sole of exchange 6O/L~Z*t  
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远期汇票usance bill||bill at usance MQ =x:p{  
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长期汇票long bill
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短期汇票short bill Z(:\Vj"  
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逾期汇票overdue bill 6%EpF;T`  
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宽限日期days of grace d i_N}x*  
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电汇telegraphic transfer （T.T） FBNi (D  
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邮汇postal order||postal note （Am.）||post office order||money order p !DdX  
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本票promissory note （P/N） -0(+a$P7e  
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押汇负责书||押汇保证书letter of hypothecation i MVQt1/  
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副保||抵押品||付属担保物collateral security 937<:zo:  
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担保书trust receipt||letter of indemnity 7OZ0;fK  
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承兑||认付acceptance s/?(G L+Ae  
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单张承兑general acceptance 9Lt3^MKa"  
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有条件承兑qualified acceptance #!z'R20PH  
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附条件认付conditional acceptance ku v<  
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部分认付partial acceptance   #z}IW(u<