[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。   ?F3 h)(}  
会计报表statement of account qo|WXwP2  
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往来帐目account current }1upi=+aE  
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现在往来帐||存款额current accout 1|jt"Hz  
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销货帐account sales T]c%!&^_  
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共同计算帐项joint account Nb'''W-i
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未决帐项outstanding account ZG&>:Si;  
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贷方帐项credit account||creditor account SR|`!  
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借方帐项debit account||debtor account #6HA\dE  
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应付帐||应付未付帐account payable  abfW[J  
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应收帐||应收未收帐account receivable S(*sw 0O@+  
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新交易||新帐new account `3WFjU5a  
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未决帐||老帐old account 3@$,s
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现金帐cash account E^/t$M|H  
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流水帐running account FE (ev 9@  
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暂记帐||未定帐suspense account xRzFlay8  
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过期帐||延滞帐overdue account||pastdue account g4=pnK8  
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杂项帐户sundry account 7WkB>cn  
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详细帐单||明细表detail account 4~Vx3gEV:  
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呆帐bad account *rs5]U<  
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会计项目title of account H8Bs<2  
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会计薄||帐薄account-book dJeNbVd  
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营业报告书||损益计算表account of budiness||business report hV8[@&Sx3  
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借贷细帐||交验帐account rendered .h@rLorm>  
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明细帐account stated `#F{Waww'  

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与…银行开立一户头to open an account with Z&Pg"a?\  
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与…银行建立交易to keep account with #%
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继续记帐to keep account <keVrCR  
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与…有交易to have an account with FcR=v0),  
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作成会计帐||有往来帐项to make out an account with |{BIHgMh  
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清算||清理债务to make up an account dsb`xw  
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清洁帐目||与…停止交易to close ones account with 0LPig[  
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结帐to close an account Ttu2skcv  
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清理未付款to ask an account||to demand an account ;+W#5<i  
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结清差额to balance the account with %}SGl${-  
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清算to settle an account||to liquidate an account||to square an account j2Cks_$:  
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审查帐目||监查帐目to audit an account Sc>,lIM  
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检查帐目to examine an account T_i:}ul  
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转入A的帐户to charge the amount to As account ?^H `M|S  
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以计帐方式付款to pay on account r;B8i!gD  
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代理某人||为某人on ones account||on account of one E.r>7`E  
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为自己计算||独立帐目on ones own account {J{+FFsr(  
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由某人收益并负风险on ones account and risk||for ones account and risk VLS0XKI)  
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由某人负担for ones account||for account of one RS"H8P4W  
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按某人指示||列入某人帐户by order and for account of one  V_C-P[2~  
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列入5月份帐目for May account @x9a?L.48  
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编入某中帐项下to pass to the account of||to place to the account of {kp-h2I,  
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寄出清算书to send in an account||to send in render an account B||*.`3gN  
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支票薄cheque book 4oK?-|=?  


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支票陈票人cheque drawer uG?_< mun  
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持票人cheque holder &yGaCq;0  
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不记名支票cheque to bearer||bearer cheque ML:Q5 ^`  
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记名支票||认人支票cheque to order +IrLDsd  
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到期支票antedated cheque W^fuScG)c  
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未到期支票postdated cheque D0gZC  
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保付支票certified cheque zfI>qJ+Nqt  
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未获兑现支票，退票returned cheque +hn+K1  
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横线支票crossed cheque FQT~pfY  
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普通横线general crossing 9l}FU$  
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特别横线special crossing XID<(HBA"!  
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空白支票blank cheque 7s"< 'cx_F  
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失效支票，过期支票stale cheque " Om[~-31  
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普通支票open cheque #k_HN}B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VUVaaOm
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T32+3wb"I  
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支票换现金||兑现to cash a cheque *GxTX3i}vc  
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清理票款to clear a cheque 2kdC]|H2?  
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保证兑现to certify a cheque +<xQM h8  
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填写支票数额to fill up a cheque IX*
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支票上划线to cross a cheque Kl2lbe7  
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开发支票to make out a cheque Jrg2/ee,*  
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签发支票，开立支票to draw a cheque||to issue a cheque M9y<t'
  
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透支支票to overdraw a cheque ]Ar\c["  
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背书支票to endorse a cheque 1Ab>4UhD  
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请付票款||清付票款to pay a cheque||to honour a cheque ,y+$cM(  
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支票退票to dishonour a cheque EhO|~A*R  
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拒付支票to refuse a cheque >.'
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拒付支票to stop payment of a cheque cs1l~bl  
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提示要求付款to present for payment M
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见票即付持票人payable to bearer Kx=4~  
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支付指定人payable to order nPs7c %  
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已过期||无效out of date||stale 7<jZ`qdq_  
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请给出票人R/D||refer to drawer 0H0-U'l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vjQb%/LWl  
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文字与数字不一致words and figures differ fm(e3]  
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支票 2-"0 ^n{  
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时间已过account closed =)E,8L  
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更改处应加盖印章alterations require initials uP<0WCN  
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时间已过effects not cleared [kqYfY?K  
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停止付款payment stopped avy"r$v_&  
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支票毁损cheque mutilated _;4 [Q1  
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汇款||寄钱to remit||to send money U|HB=BP  
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寄票供取款||支票支付to send a cheque for payment TRZRYm"  
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寄款人a remitter ~+<olss_  
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收款人a remittee %+ FG,d  
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国外汇票foreign Bill ~2d:Q6  
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国内汇票inland Bill 0aoHKeP  
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跟单汇票documentary bill ]#/4Y_d  
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空头汇票accommodation bill hUz[uyt  
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原始汇票original bill h;V,n  
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改写||换新票据renewed bill ]O {u tm  
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即期汇票sight bill||bill on demand H0a /(4/xg  
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…days after date||…days after date…日后付款 0)Rw|(Fpo]  
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…months after date||…months after date…月后付款 -ng=l;  
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见票后…日付款…days after sight||…days sight .bf<<+'o  
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见票后…月付款…months after sight||…months sight `\<37E\N}  
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同组票据set of bills SbsouGD,{  
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单张汇票sola of exchange||sole of exchange TO;.eN!sv  
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远期汇票usance bill||bill at usance *jzLFuWIG  
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长期汇票long bill AF4?IH  
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短期汇票short bill 6S?x D5(  

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逾期汇票overdue bill ++[5q+b  
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宽限日期days of grace K.>wQA&  
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电汇telegraphic transfer （T.T） |bZM/U=  
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邮汇postal order||postal note （Am.）||post office order||money order fW0$s`  
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本票promissory note （P/N） qFRdg V>8  
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押汇负责书||押汇保证书letter of hypothecation B(HT.%r^A  
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副保||抵押品||付属担保物collateral security 4\ $ 3  
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担保书trust receipt||letter of indemnity *:_~Nn9_R;  
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承兑||认付acceptance cwtD@KC[B  
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单张承兑general acceptance | 'hLa  
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有条件承兑qualified acceptance CB}BQd  
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附条件认付conditional acceptance -}<g-*m"q  
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部分认付partial acceptance   70iH0j)