[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。   w,D(zk$   
会计报表statement of account entO"~*EX  
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往来帐目account current Z&YW9de@  
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现在往来帐||存款额current accout >OmY  
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销货帐account sales <
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共同计算帐项joint account BY72fy#e  
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未决帐项outstanding account (+(YO\ng6  
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贷方帐项credit account||creditor account Whod_Uk  
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借方帐项debit account||debtor account wSBDJvI  
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应付帐||应付未付帐account payable j[v<xo  
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应收帐||应收未收帐account receivable _T7tq  
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新交易||新帐new account %70sS].@  
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未决帐||老帐old account *am.NH\  
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现金帐cash account #%rXDGDS  
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流水帐running account N=YRY
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暂记帐||未定帐suspense account mx y>  
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过期帐||延滞帐overdue account||pastdue account gBA UrY%]  
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杂项帐户sundry account NguJ[  
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详细帐单||明细表detail account </3Shq  
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呆帐bad account j'Z};3y  
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会计项目title of account +YVnA?r?  
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会计薄||帐薄account-book L s6P< "V  
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营业报告书||损益计算表account of budiness||business report @5+ JXD  
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借贷细帐||交验帐account rendered 6Y<'Lyg/  
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明细帐account stated PYX]ld.E  
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与…银行开立一户头to open an account with H7bdL 8/  
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与…银行建立交易to keep account with W&23M26"{  
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继续记帐to keep account jkw:h0hX  
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与…有交易to have an account with +^1E0@b%  
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作成会计帐||有往来帐项to make out an account with AW3\>WC  
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清算||清理债务to make up an account  Gh;Ju[6  
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清洁帐目||与…停止交易to close ones account with )QS4Z{)U  
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结帐to close an account dm;H0v+Y'  
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清理未付款to ask an account||to demand an account + <AD  
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结清差额to balance the account with |tL57Wu93  
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清算to settle an account||to liquidate an account||to square an account *xm(K+j  
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审查帐目||监查帐目to audit an account 0].x8{~o  
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检查帐目to examine an account vd>K=! J  
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转入A的帐户to charge the amount to As account =@%;6`AVcp  
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以计帐方式付款to pay on account ::13$g=T9s  
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代理某人||为某人on ones account||on account of one @oC # k<  
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为自己计算||独立帐目on ones own account _isqk~ ul  
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由某人收益并负风险on ones account and risk||for ones account and risk a[TR_uR  
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由某人负担for ones account||for account of one $* )??uU  
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按某人指示||列入某人帐户by order and for account of one nya-Io.  
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列入5月份帐目for May account |Ad1/>8i  
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编入某中帐项下to pass to the account of||to place to the account of jO'+r'2B9  
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寄出清算书to send in an account||to send in render an account a`}b'X:  
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支票薄cheque book o`^GUY}  
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支票陈票人cheque drawer ?3:OPP`s  
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持票人cheque holder +3VDapfin  
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不记名支票cheque to bearer||bearer cheque ]h (TZu  
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记名支票||认人支票cheque to order |xI\)VE^  
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到期支票antedated cheque v4L#^Jw(^p  
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未到期支票postdated cheque rI&GM |  
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保付支票certified cheque NLDmZr
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未获兑现支票，退票returned cheque =YX/]g|9K  
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横线支票crossed cheque b5YjhRimS  
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普通横线general crossing OVO0Emv  
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特别横线special crossing ]s jFj  
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空白支票blank cheque ]?,47,[<  
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失效支票，过期支票stale cheque YZ\$b=-  
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普通支票open cheque eif<aG5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xkl'Y*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,oDZ:"
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支票换现金||兑现to cash a cheque ))!Z2 PfD  
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清理票款to clear a cheque

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保证兑现to certify a cheque @okC":Fw,  
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填写支票数额to fill up a cheque %x
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支票上划线to cross a cheque -O~WHi5}  
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque wias ]u|  
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透支支票to overdraw a cheque AyNl,Xyc4  
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背书支票to endorse a cheque 3X0^xUA6  
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请付票款||清付票款to pay a cheque||to honour a cheque zfi{SO l  
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支票退票to dishonour a cheque XFYCPET
 
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拒付支票to refuse a cheque 'y cs{}'  
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拒付支票to stop payment of a cheque X/5tZ@  
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提示要求付款to present for payment *PL+)2ob  
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见票即付持票人payable to bearer axU!o /m>  
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支付指定人payable to order + 6r@HK`,t  
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已过期||无效out of date||stale %l:%c  
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请给出票人R/D||refer to drawer B TcxBh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0C3Yina9 *  
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文字与数字不一致words and figures differ f+<-Jc  
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支票 m} Yf6:cr  
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时间已过account closed ;'gzRC  
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更改处应加盖印章alterations require initials b.Y[:R_9&  
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时间已过effects not cleared (x.K% QC)  
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停止付款payment stopped .'.|s?s  
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支票毁损cheque mutilated bd)A6a\h  
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汇款||寄钱to remit||to send money |L`w4;  
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寄票供取款||支票支付to send a cheque for payment j/^0q90QO  
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寄款人a remitter 25YJH1x  
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收款人a remittee eU{=x$o6S  
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国外汇票foreign Bill xQJdt$]U@  
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国内汇票inland Bill C=hE@  
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跟单汇票documentary bill /"/$1F%{  
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空头汇票accommodation bill #j;&g1  
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原始汇票original bill NTVG'3o  
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改写||换新票据renewed bill =2`s Uw}  
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即期汇票sight bill||bill on demand KN+*_L-  
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…days after date||…days after date…日后付款 ]vu'+F$  
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…months after date||…months after date…月后付款 GH:Au  
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见票后…日付款…days after sight||…days sight u2U@Qrs2  
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见票后…月付款…months after sight||…months sight oA42?I ^  
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同组票据set of bills [x)BQX'  
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单张汇票sola of exchange||sole of exchange R?]>8o,  

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远期汇票usance bill||bill at usance 0jg-]  
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长期汇票long bill KXdls(ROP  
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短期汇票short bill n){\KIU/O  
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逾期汇票overdue bill LTJ|EXYA  
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宽限日期days of grace r2H]n.MT  
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电汇telegraphic transfer （T.T） ?{^T&<18t  
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邮汇postal order||postal note （Am.）||post office order||money order qKWkgackP  
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本票promissory note （P/N） EV~_-YC   
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押汇负责书||押汇保证书letter of hypothecation mEE/Olh W  
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副保||抵押品||付属担保物collateral security H#Vs3*VK  
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担保书trust receipt||letter of indemnity >5 XE*
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承兑||认付acceptance 79S=n,O  
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单张承兑general acceptance F#W'>WB
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有条件承兑qualified acceptance $g#%  
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附条件认付conditional acceptance c 8E&  
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部分认付partial acceptance   *Q5/d9B8TN