[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。   #!,tI
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会计报表statement of account JFw<Po,MEa  
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往来帐目account current VH&6Tm1  
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现在往来帐||存款额current accout XP
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销货帐account sales pVTx#rY  
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共同计算帐项joint account (;^VdiJ  
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未决帐项outstanding account <<>?`7N  
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贷方帐项credit account||creditor account <5*cc8  
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借方帐项debit account||debtor account {3Z&C$:s  
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应付帐||应付未付帐account payable Z IfhC'  
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应收帐||应收未收帐account receivable [G{{f  
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新交易||新帐new account PE1F3u>O  
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未决帐||老帐old account j*"V!d  
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现金帐cash account 09y%FzV  
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流水帐running account A$G>D3  
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暂记帐||未定帐suspense account w|?< ;+  
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过期帐||延滞帐overdue account||pastdue account h%MjVuLn  
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杂项帐户sundry account X $LX;Lv  
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详细帐单||明细表detail account Y9fktg.  
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呆帐bad account D {YAEG   
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会计项目title of account )`?Es8uW  
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会计薄||帐薄account-book i8A{DMc,U  
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营业报告书||损益计算表account of budiness||business report *x3";
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借贷细帐||交验帐account rendered HlEp Dph%  
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明细帐account stated pE(\q+1<  
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与…银行开立一户头to open an account with Cw1Jl5OVZ  
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与…银行建立交易to keep account with VP^Yph 8R  
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继续记帐to keep account T;D`=p#  
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与…有交易to have an account with 1.WdxMpW9  
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作成会计帐||有往来帐项to make out an account with 9!sx  
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清算||清理债务to make up an account 7MIu-x|  
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清洁帐目||与…停止交易to close ones account with A-gNfXP,D  
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结帐to close an account pC,MiV$c"  
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清理未付款to ask an account||to demand an account rq'Cj<=Zj  
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结清差额to balance the account with q)R&npP7  
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清算to settle an account||to liquidate an account||to square an account R?3^
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审查帐目||监查帐目to audit an account hKv3;jcd  
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检查帐目to examine an account ($:s}_<>s  
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转入A的帐户to charge the amount to As account lC&U9=
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以计帐方式付款to pay on account "e62g  
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代理某人||为某人on ones account||on account of one p]=a:kd4J  
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为自己计算||独立帐目on ones own account # JHicx\8l  
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由某人收益并负风险on ones account and risk||for ones account and risk +=#sam*i  
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由某人负担for ones account||for account of one TR3_!0  
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按某人指示||列入某人帐户by order and for account of one K! ^x+B|  
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列入5月份帐目for May account Wkw. z  
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编入某中帐项下to pass to the account of||to place to the account of &rs+x<  
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寄出清算书to send in an account||to send in render an account 0Q>f,}W%>  
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支票薄cheque book b*w izd  
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支票陈票人cheque drawer KSsv~!3
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持票人cheque holder ]hY'A>4Uq  
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不记名支票cheque to bearer||bearer cheque A/eZnsk  
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记名支票||认人支票cheque to order  ~Dvxe  
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到期支票antedated cheque 1b*
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未到期支票postdated cheque ~,j52obR6Z  
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保付支票certified cheque "9 W]TG  
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未获兑现支票，退票returned cheque ko-|hBNv  

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横线支票crossed cheque _:(RkS!x  
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普通横线general crossing v TE3-v[i  
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特别横线special crossing %H)^k${  
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空白支票blank cheque S*"uXTS  
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失效支票，过期支票stale cheque 6z-ZJ|?  
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普通支票open cheque *dmBJi}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e3o?=;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <b JF&,  
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支票换现金||兑现to cash a cheque !841/TRb  
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清理票款to clear a cheque $U/|+*  
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保证兑现to certify a cheque U ;% cp  
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填写支票数额to fill up a cheque pie8 3Wy>  
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支票上划线to cross a cheque I4"(4u@P  
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开发支票to make out a cheque <5 )F9.$  
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签发支票，开立支票to draw a cheque||to issue a cheque m[}@\y  
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透支支票to overdraw a cheque I/B*iW^  
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背书支票to endorse a cheque xNd p]u  
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请付票款||清付票款to pay a cheque||to honour a cheque 0-Ga2Go9  
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支票退票to dishonour a cheque 64UrD{$o  
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拒付支票to refuse a cheque & [z<p  
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拒付支票to stop payment of a cheque X> T_Xc  
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提示要求付款to present for payment XI+GWNAmJ  
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见票即付持票人payable to bearer R>t?6HOcp  
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支付指定人payable to order RT. %\)))  
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已过期||无效out of date||stale BJgHel+N  
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请给出票人R/D||refer to drawer . {vMn0c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <@$+uZt+  
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文字与数字不一致words and figures differ e'sS",o*  
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支票 ~3Za"q*0s  
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时间已过account closed r>}z|I'  
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更改处应加盖印章alterations require initials 0 ;].q*|#  
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时间已过effects not cleared DL#y_;#3_  
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停止付款payment stopped [a
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支票毁损cheque mutilated H|$ *HQm  
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汇款||寄钱to remit||to send money Kf6D)B 26  
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寄票供取款||支票支付to send a cheque for payment ~xv3R  
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寄款人a remitter i8KoJY"  
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收款人a remittee } ,^p
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国外汇票foreign Bill `\P1Ff@z0  
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国内汇票inland Bill tqCwbi  
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跟单汇票documentary bill >j7]gi(  
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空头汇票accommodation bill h6IO;:P)  
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原始汇票original bill a#G3dY>  
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改写||换新票据renewed bill ir>S\VT4  
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即期汇票sight bill||bill on demand OHW|?hI=[  
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…days after date||…days after date…日后付款 #
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…months after date||…months after date…月后付款 eMdf[eS  
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见票后…日付款…days after sight||…days sight s[dIWYs#  
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见票后…月付款…months after sight||…months sight U* c'xoP  
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同组票据set of bills )n1[#x^I  
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单张汇票sola of exchange||sole of exchange 5W&L cBB  
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远期汇票usance bill||bill at usance <%`Rku  
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长期汇票long bill L|:C
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短期汇票short bill arRU`6?  
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逾期汇票overdue bill A+frKoi  
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宽限日期days of grace -Ah&|!/  
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电汇telegraphic transfer （T.T） ;hV|W{=w  
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邮汇postal order||postal note （Am.）||post office order||money order fA?v\'Qq/  
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本票promissory note （P/N） 6&0G'PMf  
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押汇负责书||押汇保证书letter of hypothecation :).NA ]  
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副保||抵押品||付属担保物collateral security x{zZ%_F  
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担保书trust receipt||letter of indemnity +>;Ux1'@  
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承兑||认付acceptance IDD`N{EA  
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单张承兑general acceptance (Fuu V{x|  
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有条件承兑qualified acceptance DNqV]N_W  
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附条件认付conditional acceptance  [OUV!o  
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部分认付partial acceptance   bp}97ZQ