[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。   pJl/d;Cyrb  
会计报表statement of account ?< yYm;B  
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往来帐目account current suWO:]FR  
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现在往来帐||存款额current accout G8?Do+[  
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销货帐account sales *h).V&::O  
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共同计算帐项joint account CZ$B2i6  
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未决帐项outstanding account # SJJ@SM  
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贷方帐项credit account||creditor account TOa6sB!H  
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借方帐项debit account||debtor account ?X\.O-=4X  
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应付帐||应付未付帐account payable (64es)B}"  
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应收帐||应收未收帐account receivable ?0JNaf  
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新交易||新帐new account Y2dml!QM  
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未决帐||老帐old account ~MYE8xrId  
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现金帐cash account OpIeo+^X*  
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流水帐running account i`vy<Dvpz  
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暂记帐||未定帐suspense account C6@*l~j  
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过期帐||延滞帐overdue account||pastdue account s&$e}yxVO  
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杂项帐户sundry account hy$VG%b;#  
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详细帐单||明细表detail account aX|(%1r  
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呆帐bad account 87!m l  
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会计项目title of account 'Yc^9;C(  
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会计薄||帐薄account-book cN&:V2,  
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营业报告书||损益计算表account of budiness||business report hk S:_e=  
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借贷细帐||交验帐account rendered "*W# z  
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明细帐account stated <X1lq9 lW  
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与…银行开立一户头to open an account with +*Uv+oC|  
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与…银行建立交易to keep account with Hr!$mf)h  
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继续记帐to keep account l+hOD{F4pS  
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与…有交易to have an account with yx:+Xy*N  
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作成会计帐||有往来帐项to make out an account with -p>1:M <  
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清算||清理债务to make up an account i1m>|
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清洁帐目||与…停止交易to close ones account with J]{<Z?%  
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结帐to close an account 1,M
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清理未付款to ask an account||to demand an account -"i$^Q`  
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结清差额to balance the account with KZVdW@DY  
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清算to settle an account||to liquidate an account||to square an account 3;> z %{  
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审查帐目||监查帐目to audit an account yg* #~,  
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检查帐目to examine an account \)wch P_0  
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转入A的帐户to charge the amount to As account G e]NA]<  
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以计帐方式付款to pay on account kD%MFT4  
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代理某人||为某人on ones account||on account of one 7iwck.*  
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为自己计算||独立帐目on ones own account &ZkJ,-  
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由某人收益并负风险on ones account and risk||for ones account and risk h-;> v.  
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由某人负担for ones account||for account of one A%F8w'8(  
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按某人指示||列入某人帐户by order and for account of one .PVYYhrt
 
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列入5月份帐目for May account f:&JKB)N  
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编入某中帐项下to pass to the account of||to place to the account of LmqSxHs0
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寄出清算书to send in an account||to send in render an account wzd(=*N  
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支票薄cheque book 2#lpIj  
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支票陈票人cheque drawer V61oK  
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持票人cheque holder \:1$E[3v  
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不记名支票cheque to bearer||bearer cheque <5pNFj}0;X  
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记名支票||认人支票cheque to order R--s u:  
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到期支票antedated cheque r
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未到期支票postdated cheque Wc+(xk  
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保付支票certified cheque C}x fo}i  
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未获兑现支票，退票returned cheque Ar/P%$Zfq  
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横线支票crossed cheque $+4 4US  
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普通横线general crossing diM*jN#  
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特别横线special crossing ti9e(Jt!O  
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空白支票blank cheque iExKi1knx  
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失效支票，过期支票stale cheque -wC}JVVcK  
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普通支票open cheque <eSg%6z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B!quj!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 yc7b%T*Y  
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支票换现金||兑现to cash a cheque [>p!*%m  
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清理票款to clear a cheque Q/Z>w+zh#  
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保证兑现to certify a cheque 4|\M`T  
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填写支票数额to fill up a cheque ;DZj.|Sj+  
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支票上划线to cross a cheque lAA6tlc#C  
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开发支票to make out a cheque ti1R6oSn  
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签发支票，开立支票to draw a cheque||to issue a cheque s-
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透支支票to overdraw a cheque
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背书支票to endorse a cheque T&S=/cRBK}  
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请付票款||清付票款to pay a cheque||to honour a cheque ?@MY+r_G  
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支票退票to dishonour a cheque A`(C
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拒付支票to refuse a cheque {uZ|Oog(p  
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拒付支票to stop payment of a cheque n2c(x\DA&  
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提示要求付款to present for payment K'"s9b8  
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见票即付持票人payable to bearer X9" T(
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支付指定人payable to order f::^zAV  
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已过期||无效out of date||stale w+\RSqz/  
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请给出票人R/D||refer to drawer 'rfs
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %>O}bdSf  
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文字与数字不一致words and figures differ K_N`My
 
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支票 ;gRPTk$X3  
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时间已过account closed @ <'a0)n>  
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更改处应加盖印章alterations require initials &(x>J:b  
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时间已过effects not cleared ) I.uqG  
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停止付款payment stopped kY~yA2*G  
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支票毁损cheque mutilated : f RGXrn  
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汇款||寄钱to remit||to send money I?<ibLpX  
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寄票供取款||支票支付to send a cheque for payment fvDcE]_%H  
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寄款人a remitter g aXF3v*j  
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收款人a remittee 8 A#\ V  
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国外汇票foreign Bill sJLJVSv8c  
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国内汇票inland Bill 2FTJxSC  
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跟单汇票documentary bill RXbZaje$  

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空头汇票accommodation bill %|?PG i@5  
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原始汇票original bill 9=MxuBl  
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改写||换新票据renewed bill '${xZrzmt  
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即期汇票sight bill||bill on demand :+\B|*T2.L  
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…days after date||…days after date…日后付款 4o*wLCo7^  
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…months after date||…months after date…月后付款 2p|[yZ  
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见票后…日付款…days after sight||…days sight ue{0X\[P<  
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见票后…月付款…months after sight||…months sight 0 lsX~d'W  
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同组票据set of bills n$}Cj}eju  
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单张汇票sola of exchange||sole of exchange Mm+kG'Z!S  
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远期汇票usance bill||bill at usance c31k%/.  
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长期汇票long bill o3~ecJ
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短期汇票short bill ~ g\GC  
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逾期汇票overdue bill ?|t9@r  
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宽限日期days of grace ' s6SKjZS  
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电汇telegraphic transfer （T.T） Z2,[-8,Kx  
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邮汇postal order||postal note （Am.）||post office order||money order "[ 091<  
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本票promissory note （P/N） Rs<li\GS  
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押汇负责书||押汇保证书letter of hypothecation a.r+>44M  
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副保||抵押品||付属担保物collateral security 7n,*3;I  
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担保书trust receipt||letter of indemnity _%` )cOr   
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承兑||认付acceptance f,ajo   
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单张承兑general acceptance Gy+ /P6  
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有条件承兑qualified acceptance 9U[ A   
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附条件认付conditional acceptance 6  XZF8W  
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部分认付partial acceptance   tnv @`xBn