[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。   yZ7&b&2nLn  
会计报表statement of account Y;eZ9|Ht9  
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往来帐目account current wVXS%4|v  
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现在往来帐||存款额current accout `cn#B BV  
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销货帐account sales m,28u3@r  
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共同计算帐项joint account QhFVxCA  
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未决帐项outstanding account ;a!S!%.h  
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贷方帐项credit account||creditor account r r %V.r;2  
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借方帐项debit account||debtor account u
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应付帐||应付未付帐account payable Y Uc+0  
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应收帐||应收未收帐account receivable 9=M$AB  
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新交易||新帐new account SR hiQ  
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未决帐||老帐old account "cGk)s  
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现金帐cash account wm@@$  
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流水帐running account qwcD`HV,  
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暂记帐||未定帐suspense account zk+9'r`-D  
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过期帐||延滞帐overdue account||pastdue account dQX6(Jj  
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杂项帐户sundry account Hio0HL-  
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详细帐单||明细表detail account V &T~zh1  
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呆帐bad account !|uWH  
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会计项目title of account (lqC[:  
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会计薄||帐薄account-book Q{>k1$fkV  
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营业报告书||损益计算表account of budiness||business report ~8+ Zs 
  
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借贷细帐||交验帐account rendered HJH{n
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明细帐account stated 6@!`]tSCK  
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与…银行开立一户头to open an account with Fo_sgv8O<  
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与…银行建立交易to keep account with T-L||yE,h  
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继续记帐to keep account o|:b;\)b  
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与…有交易to have an account with _VN?#J)o  
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作成会计帐||有往来帐项to make out an account with ITBE|b  
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清算||清理债务to make up an account d0ksG$  
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清洁帐目||与…停止交易to close ones account with Kc-W&?~y#1  
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结帐to close an account 7$=InK  
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清理未付款to ask an account||to demand an account u6agoK|^9  
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结清差额to balance the account with T 5h  H  

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清算to settle an account||to liquidate an account||to square an account ,O(hMI85]  
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审查帐目||监查帐目to audit an account 4B.*g-L   
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检查帐目to examine an account L8B!u9%  
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转入A的帐户to charge the amount to As account y6a3tG  
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以计帐方式付款to pay on account Z T %5T}i  
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代理某人||为某人on ones account||on account of one }K(TjZR  
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为自己计算||独立帐目on ones own account gbA_DZ  
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由某人收益并负风险on ones account and risk||for ones account and risk J&_n9$  
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由某人负担for ones account||for account of one :ws<-Qy  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account A#,ZUOPGH  
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编入某中帐项下to pass to the account of||to place to the account of UiNP3T
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寄出清算书to send in an account||to send in render an account %C]>9."  
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支票薄cheque book zt%Mx>V@  
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支票陈票人cheque drawer eMzk3eOJ  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque ?JUe uNs9  
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记名支票||认人支票cheque to order khd4ue$  
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到期支票antedated cheque [F7hu7zY8  
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未到期支票postdated cheque I^]nqK  
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保付支票certified cheque qP ,E
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未获兑现支票，退票returned cheque 2<6UwF  
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横线支票crossed cheque HZOMlOZ  
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普通横线general crossing SrJE_~i  
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特别横线special crossing 9M ]_nPY  
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空白支票blank cheque iRBfx  
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失效支票，过期支票stale cheque 06jQE2z2R  
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普通支票open cheque 7Yy ;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WzWXE(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L.IlBjD  
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支票换现金||兑现to cash a cheque <N@Gu
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清理票款to clear a cheque 5-M-X#(  
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保证兑现to certify a cheque }WV:erg`  
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填写支票数额to fill up a cheque MQ4KdqgP  
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支票上划线to cross a cheque _f{{(  7  
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开发支票to make out a cheque ~K=b\xc^  
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签发支票，开立支票to draw a cheque||to issue a cheque .^g p?  
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透支支票to overdraw a cheque #/]nxW.S  
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背书支票to endorse a cheque 1Z;iV<d  
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请付票款||清付票款to pay a cheque||to honour a cheque OKV8zO  
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支票退票to dishonour a cheque ME d WLFf  
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拒付支票to refuse a cheque Q20%"&Xp]  
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拒付支票to stop payment of a cheque g5yJfRLxp  
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提示要求付款to present for payment ?8$Q-1=  
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见票即付持票人payable to bearer SdWV3  
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支付指定人payable to order d5.4l&\u  
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已过期||无效out of date||stale 2?5>o!C  
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请给出票人R/D||refer to drawer <m
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *Uh!>Iv;  
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文字与数字不一致words and figures differ w@pPcZ>z/  
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支票 R=dC4;  
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时间已过account closed AdmC&!nH  
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更改处应加盖印章alterations require initials [e q&C_|D  
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时间已过effects not cleared : +u]S2u{  
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停止付款payment stopped N;R^h? '  

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支票毁损cheque mutilated 0a7Ppntb@  
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汇款||寄钱to remit||to send money RNL9> 7xV  
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寄票供取款||支票支付to send a cheque for payment [KQi.u  
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寄款人a remitter ta0|^KAA  
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收款人a remittee vI?, 47Hj+  
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国外汇票foreign Bill 2eogY#  
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国内汇票inland Bill [UR-I0 s!/  
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跟单汇票documentary bill 5G#n"}T  
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空头汇票accommodation bill b>W%t  
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原始汇票original bill :s,Z<^5a)g  

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改写||换新票据renewed bill NbobliC=  
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即期汇票sight bill||bill on demand .`lCWeHN  
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…days after date||…days after date…日后付款 ?[AD=rUC  
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…months after date||…months after date…月后付款 9x8fhAy}4  
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见票后…日付款…days after sight||…days sight :h$$J lP  
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见票后…月付款…months after sight||…months sight <} .$l  
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同组票据set of bills zda 3 ,U2o  
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单张汇票sola of exchange||sole of exchange ]'}L 1r  
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远期汇票usance bill||bill at usance  &HW9Jn  
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长期汇票long bill TxD#9]Q`  
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短期汇票short bill \85i+q:LuA  
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逾期汇票overdue bill ;`&kZi60Hz  
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宽限日期days of grace ? t|[?  
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电汇telegraphic transfer （T.T） RP"kC4~1  
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邮汇postal order||postal note （Am.）||post office order||money order S'" Df5  
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本票promissory note （P/N） )8AXm  
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押汇负责书||押汇保证书letter of hypothecation :X=hQ:>P  
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副保||抵押品||付属担保物collateral security It(_v  
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担保书trust receipt||letter of indemnity ZVBXx\{s  
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承兑||认付acceptance 9;{CIMg&  
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单张承兑general acceptance ?}oFg#m-<L  
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有条件承兑qualified acceptance 0J9x9j`&j  
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附条件认付conditional acceptance uRvP hkqm  
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部分认付partial acceptance   %b$>qW\*&