[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。   Gk2\B]
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会计报表statement of account Y;S+2])R2  
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往来帐目account current 6R5) &L  
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现在往来帐||存款额current accout <pRb#G"  
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销货帐account sales pm O}m>  
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共同计算帐项joint account 6Km@A M]  
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未决帐项outstanding account xlkEW&N&  
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贷方帐项credit account||creditor account V3K  
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借方帐项debit account||debtor account em<(wJ-Y  
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应付帐||应付未付帐account payable )Ve?1?s '8  
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应收帐||应收未收帐account receivable &%L1n?>Q}  
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新交易||新帐new account &V$_u#<  
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未决帐||老帐old account ?8fa/e  
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现金帐cash account f{AbCi  
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流水帐running account :84fd\It4  
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暂记帐||未定帐suspense account ;S+*s'e  
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过期帐||延滞帐overdue account||pastdue account Ey A}  
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杂项帐户sundry account rg)>ZHx  
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详细帐单||明细表detail account PsMoH/+"  
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呆帐bad account qasbK:}  
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会计项目title of account aFGEHZJQ  
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会计薄||帐薄account-book IWERn v!  
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营业报告书||损益计算表account of budiness||business report 3&:Us|}  
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借贷细帐||交验帐account rendered pyYm<dn  
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明细帐account stated bYQvh/(J  
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与…银行开立一户头to open an account with 89o&KF]  
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与…银行建立交易to keep account with R?Zv  
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继续记帐to keep account kqy d3Si>  

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与…有交易to have an account with |`vwykhezO  
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作成会计帐||有往来帐项to make out an account with p_%dH  
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清算||清理债务to make up an account /2z, ?,jL  
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清洁帐目||与…停止交易to close ones account with :Ywb  
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结帐to close an account xb{G :v  
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清理未付款to ask an account||to demand an account }@6Tcn1  
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结清差额to balance the account with +/O3L=QyJ  
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清算to settle an account||to liquidate an account||to square an account Iu"7  
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审查帐目||监查帐目to audit an account OHRkhwF.  
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检查帐目to examine an account F/%M`?m"ie  
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转入A的帐户to charge the amount to As account _c !$K#Yl{  
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以计帐方式付款to pay on account b- 8}TTL>  
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代理某人||为某人on ones account||on account of one gOy
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为自己计算||独立帐目on ones own account B\54eTn  
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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 `92P~Y~`W  
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按某人指示||列入某人帐户by order and for account of one 8IkmFXj  
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列入5月份帐目for May account k{F]^VXQ  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account uH&B=w  
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支票薄cheque book "Zfm4Nx"  
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支票陈票人cheque drawer Ht:\ z;cu  
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持票人cheque holder >0z`H|;  
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不记名支票cheque to bearer||bearer cheque d#OAM;0}5  
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记名支票||认人支票cheque to order A`#?Bj  
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到期支票antedated cheque 9Fy'L#%  
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未到期支票postdated cheque Q6Hgh
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保付支票certified cheque vV xw*\`<6  
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未获兑现支票，退票returned cheque dk^j v +  
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横线支票crossed cheque :tbgX;tCs5  
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普通横线general crossing oNIYO *[  
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特别横线special crossing z{|0W!nHJ  
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空白支票blank cheque 0zA;%oP  
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失效支票，过期支票stale cheque n807?FORB  
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普通支票open cheque "0uM%*2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mZ2CGOR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?)J/uU2w  
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支票换现金||兑现to cash a cheque z]r'8Jc  
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清理票款to clear a cheque CV\^gTPmx  
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保证兑现to certify a cheque I]`RvT  
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填写支票数额to fill up a cheque 'x{oAtCP9  

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支票上划线to cross a cheque cFw-JM<  
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开发支票to make out a cheque ~;3#MAG  
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签发支票，开立支票to draw a cheque||to issue a cheque 7H)$NG<U$  
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透支支票to overdraw a cheque <HoCt8>U  
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背书支票to endorse a cheque #0r~/gW  
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请付票款||清付票款to pay a cheque||to honour a cheque R|8vdZ%@  
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支票退票to dishonour a cheque ):'wxIVGI  
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拒付支票to refuse a cheque sN
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拒付支票to stop payment of a cheque ot<d FvD  
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提示要求付款to present for payment >`0U2K  
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见票即付持票人payable to bearer U`qkeNd  
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支付指定人payable to order + f67y  
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已过期||无效out of date||stale h.X4x2(.  
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请给出票人R/D||refer to drawer @!P2f   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @wcF#?J  
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文字与数字不一致words and figures differ P+j=]Yg  
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支票 8 ??-H0P  
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时间已过account closed i=EOk}R  
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时间已过effects not cleared }Z"iW/?"  
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停止付款payment stopped }Ja-0v)Wf  
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支票毁损cheque mutilated BmX'%5ho  
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汇款||寄钱to remit||to send money wm`< +K  
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寄票供取款||支票支付to send a cheque for payment -+WAaJ(b  
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寄款人a remitter ~tp]a]yV  
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收款人a remittee Z Ts*Y,  
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国外汇票foreign Bill r{R-X3s
 
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国内汇票inland Bill G8M~}I/)  
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跟单汇票documentary bill gRY#pRT6d  
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空头汇票accommodation bill mo| D  
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原始汇票original bill c-$r
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改写||换新票据renewed bill +M=h+3hw](  
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即期汇票sight bill||bill on demand  y<Koc>8  
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…days after date||…days after date…日后付款 P'<i3# ;7X  
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…months after date||…months after date…月后付款 mE<_oRM)  
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见票后…日付款…days after sight||…days sight !4p{b f  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills q2%cLbI F  
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单张汇票sola of exchange||sole of exchange ;u2[Ww~k  
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远期汇票usance bill||bill at usance 2c Xae  
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长期汇票long bill XIIq0I  
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短期汇票short bill 0N1t.3U  
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逾期汇票overdue bill ^y>V-R/N  
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宽限日期days of grace QbdXt%gZe  
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电汇telegraphic transfer （T.T） ?h`,@~6u  
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邮汇postal order||postal note （Am.）||post office order||money order 8fQ~UcT$  
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本票promissory note （P/N） N ~|f^#L  
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押汇负责书||押汇保证书letter of hypothecation <x`yoVPiZg  
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副保||抵押品||付属担保物collateral security kgBkwp  
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担保书trust receipt||letter of indemnity {ZUk!o>m@  
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承兑||认付acceptance uhq6dhhR  
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单张承兑general acceptance 44QW&qL!(  
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有条件承兑qualified acceptance LEKE+775  
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附条件认付conditional acceptance '5$: #|-  
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部分认付partial acceptance   [GknE#p