[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。   #-az]s|N  
会计报表statement of account uH_KOiF  
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往来帐目account current !E7gIqo  
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现在往来帐||存款额current accout 
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销货帐account sales 7KtU\u  
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共同计算帐项joint account 7:`XE&Z  
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未决帐项outstanding account #83  
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贷方帐项credit account||creditor account B'/U#>/  
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借方帐项debit account||debtor account g pciv  
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应付帐||应付未付帐account payable YznL+TD  
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应收帐||应收未收帐account receivable )L<.;`g4x  
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新交易||新帐new account /%YW[oY{V  
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未决帐||老帐old account 81RuNs]  
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现金帐cash account =B&|\2`{)  
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流水帐running account p{?duq=  
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暂记帐||未定帐suspense account 5%'ybh)@   
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过期帐||延滞帐overdue account||pastdue account `JIp$  
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杂项帐户sundry account eKP>}`  
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详细帐单||明细表detail account 1P]J3o  
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呆帐bad account =K@LEZZ'/<  
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会计项目title of account %<~EwnoT  
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会计薄||帐薄account-book <mX5VGY9^  
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营业报告书||损益计算表account of budiness||business report b$w66q8  
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借贷细帐||交验帐account rendered tE>F L  
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明细帐account stated 52^3N>X4X  
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与…银行开立一户头to open an account with W'Gh:73'}  
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与…银行建立交易to keep account with 2 SU'lh\E  
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继续记帐to keep account qV=O;  
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与…有交易to have an account with 4Zjd g`  
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作成会计帐||有往来帐项to make out an account with [:,|g;
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清算||清理债务to make up an account XffHF^l9F  
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清洁帐目||与…停止交易to close ones account with 2AqcabI9  
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结帐to close an account <qMX,h2  
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清理未付款to ask an account||to demand an account ?h7[^sxJ  
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结清差额to balance the account with ^')4R
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清算to settle an account||to liquidate an account||to square an account Mc  
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审查帐目||监查帐目to audit an account "| oW6@  
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检查帐目to examine an account z ISy\uka  
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转入A的帐户to charge the amount to As account 7 dG_E]&  
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以计帐方式付款to pay on account :)e/(I]  
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代理某人||为某人on ones account||on account of one P[cGCmM  
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为自己计算||独立帐目on ones own account !I8(Y  
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由某人收益并负风险on ones account and risk||for ones account and risk 4gm(gY>[  
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由某人负担for ones account||for account of one A7:W0Gg  
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按某人指示||列入某人帐户by order and for account of one p&\x*~6u  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of 0r\hX6 k  
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寄出清算书to send in an account||to send in render an account I1(, J  
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支票薄cheque book D9&FCCiUE  
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支票陈票人cheque drawer 5k}U XRB?  
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持票人cheque holder s.I=H^T  
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不记名支票cheque to bearer||bearer cheque Hca)5$yL  
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记名支票||认人支票cheque to order 'bg%9}  
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到期支票antedated cheque o*QhoDjc  
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未到期支票postdated cheque &e%y|{Y  
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保付支票certified cheque (F7!&]8%  
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未获兑现支票，退票returned cheque Hj;j\R >2  
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横线支票crossed cheque P*(lc:  
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普通横线general crossing 12E@9s$Z
 
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特别横线special crossing } h
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空白支票blank cheque ;Z.}~d6>!  
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失效支票，过期支票stale cheque Jp5~iC2d  
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普通支票open cheque JYKA@sZHe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +\.gdL)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $o1Gxz  
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支票换现金||兑现to cash a cheque XRj<2U5  
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清理票款to clear a cheque KH2a 2  
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保证兑现to certify a cheque |{Z?a^-NJ  
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填写支票数额to fill up a cheque `N8A{8$qv  
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支票上划线to cross a cheque sRb)*p'  
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开发支票to make out a cheque U{n 0Z  
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签发支票，开立支票to draw a cheque||to issue a cheque m/%sBw\rx  
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透支支票to overdraw a cheque gn#4az3@e>  
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背书支票to endorse a cheque 44mYs`]  
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请付票款||清付票款to pay a cheque||to honour a cheque W<u63P  
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支票退票to dishonour a cheque *>9#a0cp  
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拒付支票to refuse a cheque VL
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拒付支票to stop payment of a cheque S3`zB?7,  
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提示要求付款to present for payment uf^"Y3  
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见票即付持票人payable to bearer <hkg~4EKc  
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支付指定人payable to order G5Y 8]N  
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已过期||无效out of date||stale d /+sR@\  
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请给出票人R/D||refer to drawer [kMXr'TyPX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '{@hBB+ D  
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文字与数字不一致words and figures differ /iQ}DbtRb  
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支票 $h`?l$jC(@  
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时间已过account closed KN'l/9.  
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更改处应加盖印章alterations require initials \5BI!<  
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时间已过effects not cleared /XjIm4EN  
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停止付款payment stopped a\$PqOB!  
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支票毁损cheque mutilated e!UR
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汇款||寄钱to remit||to send money hun LV8z  
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寄票供取款||支票支付to send a cheque for payment *r!1K!c  
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寄款人a remitter f(=yC}si  
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收款人a remittee `9B xDp]I  
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国外汇票foreign Bill
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国内汇票inland Bill M c oHV]x  
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跟单汇票documentary bill 3!`Pv ? |o  
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空头汇票accommodation bill Mii-Q`.:  
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原始汇票original bill  V7 %G?  
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改写||换新票据renewed bill X ~%I(?OX  
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即期汇票sight bill||bill on demand +2O('}t  
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…days after date||…days after date…日后付款 kV!0cLH!hH  
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…months after date||…months after date…月后付款 \)eHf 7H  
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见票后…日付款…days after sight||…days sight 9"52b9U  
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见票后…月付款…months after sight||…months sight  ^ 'FC.  
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同组票据set of bills C$){H"#  
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单张汇票sola of exchange||sole of exchange {S%)GvrT  
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远期汇票usance bill||bill at usance Ev0GAc1  
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长期汇票long bill -}%'I]R=  
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短期汇票short bill bv;&oc:r  
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逾期汇票overdue bill kMKI=>s+  
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宽限日期days of grace 0t}=F4@&a  
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电汇telegraphic transfer （T.T） , M/-lW  
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邮汇postal order||postal note （Am.）||post office order||money order THJ KuWy  
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本票promissory note （P/N） "sz LTC]*6  
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押汇负责书||押汇保证书letter of hypothecation G( JvAe]r  
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副保||抵押品||付属担保物collateral security |O\(<n S  
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担保书trust receipt||letter of indemnity ^%M!!wlUH  
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承兑||认付acceptance Xa*52Q`_  
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单张承兑general acceptance *Zt)J8C  
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有条件承兑qualified acceptance u~LisZ&tP  
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附条件认付conditional acceptance 3, ,Z   
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部分认付partial acceptance   }O2hhh_