[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。   m8<.TCIQ  
会计报表statement of account ,w%hD*  
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往来帐目account current ~nRbb;M  
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现在往来帐||存款额current accout IiM=Z=2  
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销货帐account sales q);@iiJ-  
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共同计算帐项joint account S7(tGD  
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未决帐项outstanding account cv"Bhql  
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贷方帐项credit account||creditor account J[al4e^  
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借方帐项debit account||debtor account Np@ RK1}  
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应付帐||应付未付帐account payable i|!W;2KL5  
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应收帐||应收未收帐account receivable oT i$ @q  
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新交易||新帐new account & Tkl-{I  
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未决帐||老帐old account juB/?'$~  
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现金帐cash account ]F srk  
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流水帐running account <;hy-Q()D  
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暂记帐||未定帐suspense account { {+:Vy  
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过期帐||延滞帐overdue account||pastdue account qRCUkw} fs  
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杂项帐户sundry account dG)}H_  
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详细帐单||明细表detail account QJ,~K&?  
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呆帐bad account Vkl]&mYRz  
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会计项目title of account KNSMx<GP  
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会计薄||帐薄account-book 9j<7KSj  
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营业报告书||损益计算表account of budiness||business report BrsBB"<o,  
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借贷细帐||交验帐account rendered ese?;1 r  
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明细帐account stated nxs'qX(D  
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与…银行开立一户头to open an account with "T.Qb/97@  
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与…银行建立交易to keep account with 4)d"}j  
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继续记帐to keep account ZX0!BS  
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与…有交易to have an account with ?'^yw C`  
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作成会计帐||有往来帐项to make out an account with P.kf|,8L  
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清算||清理债务to make up an account #./8inbG  
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清洁帐目||与…停止交易to close ones account with 2 P9{?Y  
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结帐to close an account iM"L%6*I^  
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清理未付款to ask an account||to demand an account >C -N0H
 
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结清差额to balance the account with TlJ'pG 4^  
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清算to settle an account||to liquidate an account||to square an account e I+p  
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审查帐目||监查帐目to audit an account i 8:^1rHp)  
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检查帐目to examine an account >C/O >g  
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转入A的帐户to charge the amount to As account Sxcp [g;  
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以计帐方式付款to pay on account 6<9gVh<=w  
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代理某人||为某人on ones account||on account of one Ia-nA|LBxI  
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为自己计算||独立帐目on ones own account -qJO6OM  
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由某人收益并负风险on ones account and risk||for ones account and risk a<&GsDw  
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由某人负担for ones account||for account of one P#qQde/y  
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按某人指示||列入某人帐户by order and for account of one Pa */&WeB  
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列入5月份帐目for May account ![{0Yw D  
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编入某中帐项下to pass to the account of||to place to the account of 7oZtbBs]M  

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寄出清算书to send in an account||to send in render an account y/!jC]!+c  
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支票薄cheque book +cC$4t0$^A  
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支票陈票人cheque drawer [PL]!\NJ  
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持票人cheque holder KU (g Zy  
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不记名支票cheque to bearer||bearer cheque vs(x; zpJ  
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记名支票||认人支票cheque to order s?_ H<u  
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到期支票antedated cheque P ze{5!  
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未到期支票postdated cheque T/TMi&:?.  
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保付支票certified cheque SX @zDuM  
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未获兑现支票，退票returned cheque Wt
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横线支票crossed cheque DI7g-h8`  
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普通横线general crossing L5A?9zum/!  
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特别横线special crossing 1cY,)Z%l #  
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空白支票blank cheque ,'>O#kD  
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失效支票，过期支票stale cheque od RtJ[   
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普通支票open cheque ?"L ^0%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g ~]?6;uu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [ %6(1$Ih  
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支票换现金||兑现to cash a cheque W+u-M>Cj6  
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清理票款to clear a cheque 0UOjk.~b  
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保证兑现to certify a cheque u?I2|}#  
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填写支票数额to fill up a cheque d34BJ<  
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支票上划线to cross a cheque qA5 Ug  
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开发支票to make out a cheque R(p3*t&n
 
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签发支票，开立支票to draw a cheque||to issue a cheque z4{:X Da  
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透支支票to overdraw a cheque ]Gf`nJDV  
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背书支票to endorse a cheque DTvCx6:!  
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请付票款||清付票款to pay a cheque||to honour a cheque ip!-~HNwJ  
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支票退票to dishonour a cheque xQkvK=~$  
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拒付支票to refuse a cheque Ui.S)\B  
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拒付支票to stop payment of a cheque ?OS0.  
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提示要求付款to present for payment 5i+cjT2  
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见票即付持票人payable to bearer \3`r/,wY  
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支付指定人payable to order ~z)JO'Z$  
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已过期||无效out of date||stale < n/ 2  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SEVB.;  
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文字与数字不一致words and figures differ k-^le|n9  
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支票 'q?Y5@s  
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时间已过account closed <cU%yA710  
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更改处应加盖印章alterations require initials F?[1m2  
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时间已过effects not cleared u`D _  
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停止付款payment stopped "blq)qo)  
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支票毁损cheque mutilated Qj|rNeM_  
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汇款||寄钱to remit||to send money C+g}+  
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寄票供取款||支票支付to send a cheque for payment <bb!BS&w  
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寄款人a remitter j1A%LS;c_  
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收款人a remittee AwjXY,2  
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国外汇票foreign Bill Hqs!L`oW)  
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国内汇票inland Bill Vjs'|%P7  
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跟单汇票documentary bill "w%:5~u9  
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空头汇票accommodation bill Z|Oq7wzEH  
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原始汇票original bill 2|=hF9  
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改写||换新票据renewed bill }6!/Nb  
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即期汇票sight bill||bill on demand M:GpyE
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…days after date||…days after date…日后付款 Y|><Ls6Q  
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…months after date||…months after date…月后付款 (;;ji!i  
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见票后…日付款…days after sight||…days sight iuGwc086  
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见票后…月付款…months after sight||…months sight 'mbLK#q  
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同组票据set of bills 4qp|g'uXT  
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单张汇票sola of exchange||sole of exchange ioD8-  
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远期汇票usance bill||bill at usance H" `'d  
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长期汇票long bill ~q}L13^k  
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短期汇票short bill % S;AM\o4  
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逾期汇票overdue bill }+n|0xK  
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宽限日期days of grace uL^; i""  
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电汇telegraphic transfer （T.T） 7-K8u  
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邮汇postal order||postal note （Am.）||post office order||money order |T""v_q  
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本票promissory note （P/N） E SRj<p%W  
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押汇负责书||押汇保证书letter of hypothecation oL@-<;zKO  
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副保||抵押品||付属担保物collateral security Dhn7N8(LF!  
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担保书trust receipt||letter of indemnity &|Duc} t  
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承兑||认付acceptance -{cmi ,oy  
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单张承兑general acceptance X!Z)V)@J8  
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有条件承兑qualified acceptance wu.l-VmGp)  
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附条件认付conditional acceptance 8D )nM|  
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部分认付partial acceptance   y8~OkdlN#