[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。   h
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会计报表statement of account c-7Zk!LfD  
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往来帐目account current 9-A@2&J1  
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现在往来帐||存款额current accout D][I#vh  
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销货帐account sales uRuu!{$  
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共同计算帐项joint account i7\>uni  
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未决帐项outstanding account ](ztb)  
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贷方帐项credit account||creditor account Xn!=/<TIVz  
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借方帐项debit account||debtor account f|!@H><  
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应付帐||应付未付帐account payable ]?jmRk^.  
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应收帐||应收未收帐account receivable p7*7V.>X  
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新交易||新帐new account ~3Z(0gujD  
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未决帐||老帐old account &)~LGWBdC  
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现金帐cash account Qbj:^{`>(  
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流水帐running account G~4|]^`g  
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暂记帐||未定帐suspense account ^A;ec h7I  
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过期帐||延滞帐overdue account||pastdue account K*MI8')  
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杂项帐户sundry account w?c~be$  
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详细帐单||明细表detail account -| t|w:&  
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呆帐bad account inx0W3d"T  
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会计项目title of account ngaQa-8w  
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会计薄||帐薄account-book [k6,!e[/uG  
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营业报告书||损益计算表account of budiness||business report V-9z{  
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借贷细帐||交验帐account rendered |a[ :L  
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明细帐account stated Fqp ~1>wi  
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与…银行开立一户头to open an account with -wV0Nv(V8  
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与…银行建立交易to keep account with j~Xn\~*n  
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继续记帐to keep account }u7&SU  
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与…有交易to have an account with C!" .[3  
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作成会计帐||有往来帐项to make out an account with T)B1V,2j=  
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清算||清理债务to make up an account Jid:$T>  
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清洁帐目||与…停止交易to close ones account with Qmh*Gh?v  
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结帐to close an account jQ31u  
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清理未付款to ask an account||to demand an account gB@Wv91  
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结清差额to balance the account with tgYIM`f  
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清算to settle an account||to liquidate an account||to square an account 0,;FiOp  
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审查帐目||监查帐目to audit an account hTn }AsfLY  
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检查帐目to examine an account ,O(XNA(C  
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转入A的帐户to charge the amount to As account :7!/FBd  
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以计帐方式付款to pay on account ^HL#)fK2I  
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代理某人||为某人on ones account||on account of one D_9/|:N:  
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为自己计算||独立帐目on ones own account xD1B50y U  
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由某人收益并负风险on ones account and risk||for ones account and risk y9)l,@D  
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由某人负担for ones account||for account of one v @N8v  
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按某人指示||列入某人帐户by order and for account of one U0N[~yW(t1  
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列入5月份帐目for May account KuI>:i;  
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编入某中帐项下to pass to the account of||to place to the account of 329xo03-[  
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寄出清算书to send in an account||to send in render an account P|(J]/  
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支票薄cheque book ;5%&q6&a  
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支票陈票人cheque drawer ~V|!\CB  
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持票人cheque holder Tw hK>HN  
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不记名支票cheque to bearer||bearer cheque Qom@-A  
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记名支票||认人支票cheque to order 4*,q1yK  
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到期支票antedated cheque '_&(Iwu  
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未到期支票postdated cheque w0I /  
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保付支票certified cheque G
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未获兑现支票，退票returned cheque JS:lysu  
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横线支票crossed cheque 2&d&$Jg  
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普通横线general crossing 3d<HIG^W}  
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特别横线special crossing Iz8^?>X  
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空白支票blank cheque zLqp@\sT  
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失效支票，过期支票stale cheque O*v+<|0!l  
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普通支票open cheque F?ebYk1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x=#5\t9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ` W>B8  
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支票换现金||兑现to cash a cheque 1n(}Q1fa  
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清理票款to clear a cheque #/dde9y  
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保证兑现to certify a cheque 9prsL#Fn  
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填写支票数额to fill up a cheque -*fYR#VQQB  
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支票上划线to cross a cheque 08 ?MS_  
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开发支票to make out a cheque xt,L* B  
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签发支票，开立支票to draw a cheque||to issue a cheque QU!'W&F6  
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透支支票to overdraw a cheque $,,>R[;w  
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背书支票to endorse a cheque ?b7g9 G4  
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请付票款||清付票款to pay a cheque||to honour a cheque V<V\0n!0  
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支票退票to dishonour a cheque +aw>p_\  
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拒付支票to refuse a cheque GP[r^Z  
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拒付支票to stop payment of a cheque R=?po=  
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提示要求付款to present for payment z34>,0  
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见票即付持票人payable to bearer 2yQ}Lxr(  
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支付指定人payable to order &oeN#5Es8C  
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已过期||无效out of date||stale A}-&C  
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请给出票人R/D||refer to drawer qqe2
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =a9etF%B  
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文字与数字不一致words and figures differ ~ThVap[*  
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支票 5 o#<`_=J  
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时间已过account closed `*NO_K  
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更改处应加盖印章alterations require initials [7gYd+s  
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时间已过effects not cleared 6Wpxp\  
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停止付款payment stopped ]*N:;J  
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支票毁损cheque mutilated IKi{Xh]\  
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汇款||寄钱to remit||to send money E6Q]A~  
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寄票供取款||支票支付to send a cheque for payment I^~=,D  
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寄款人a remitter z %x7fe  
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收款人a remittee Hjs
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国外汇票foreign Bill QR<`pmB~y  
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国内汇票inland Bill ''IoC j  
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跟单汇票documentary bill dUS ZNY  
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空头汇票accommodation bill g\Wj+el}  
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原始汇票original bill ueDvMP  
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改写||换新票据renewed bill o(*F])d
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即期汇票sight bill||bill on demand e+'% !w"B  
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…days after date||…days after date…日后付款 %j7:tf=  
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…months after date||…months after date…月后付款 KOey8tB)1  
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见票后…日付款…days after sight||…days sight !\-WEQrp\  
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见票后…月付款…months after sight||…months sight -/ +#5.`1  
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同组票据set of bills m:uPEpcU  
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单张汇票sola of exchange||sole of exchange $7Z)Yp&T  
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远期汇票usance bill||bill at usance p[9s<lEh  
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长期汇票long bill R_ ZK0ar  
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短期汇票short bill ` qUX.  
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逾期汇票overdue bill x
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宽限日期days of grace 7B7&9<gc  
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电汇telegraphic transfer （T.T） /3!
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邮汇postal order||postal note （Am.）||post office order||money order ;Hmp f0$  
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本票promissory note （P/N） W3H+.E  
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押汇负责书||押汇保证书letter of hypothecation H[ m<RaG8  
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副保||抵押品||付属担保物collateral security x3 >  
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担保书trust receipt||letter of indemnity #]P9b@@e  
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承兑||认付acceptance ?W>qUr
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单张承兑general acceptance p]T<HGJ P  
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有条件承兑qualified acceptance 1u3,'8F  
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附条件认付conditional acceptance  ]^'@[<  
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部分认付partial acceptance   Guz"wY