[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。   ! }?jCpp  
会计报表statement of account Sc$8tLDLj  
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往来帐目account current DcR}pQ(e  
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现在往来帐||存款额current accout ytV)!xe  
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销货帐account sales LSu^#B  
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共同计算帐项joint account XZdr`$zf  
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未决帐项outstanding account SM /ykk  
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贷方帐项credit account||creditor account waWKpk1Wo  
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借方帐项debit account||debtor account % w8GGm8^/  
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应付帐||应付未付帐account payable MYw8wwX0kJ  
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应收帐||应收未收帐account receivable Z 5)_B,E:X  
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新交易||新帐new account B&i0j5L  
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未决帐||老帐old account .-KtB(t  
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现金帐cash account W[>iJJwz  
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流水帐running account UIf ZPf=  
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暂记帐||未定帐suspense account )XP#W|;  
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过期帐||延滞帐overdue account||pastdue account 1^L`)Up  
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杂项帐户sundry account -Aa]aDAz68  
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详细帐单||明细表detail account T0`"kjE  
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呆帐bad account _\dt?(m|  
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会计项目title of account Q PFeBl  
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会计薄||帐薄account-book OE'
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营业报告书||损益计算表account of budiness||business report @iU%`=ziz  
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借贷细帐||交验帐account rendered t`"^7YFS>  
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明细帐account stated E'5Ajtw;  
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与…银行开立一户头to open an account with ;rd6ko  
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与…银行建立交易to keep account with -$U@By<SJ  
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继续记帐to keep account  Lf >YdD  
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与…有交易to have an account with ZP"yq6!i  
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作成会计帐||有往来帐项to make out an account with /H')~!Yz  
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清算||清理债务to make up an account D%-{q>F!gf  
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清洁帐目||与…停止交易to close ones account with M RQZIi  
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结帐to close an account @0$}?2  
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清理未付款to ask an account||to demand an account KxY$PgcC  
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结清差额to balance the account with 0h22V$  
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清算to settle an account||to liquidate an account||to square an account t:>x\V2m  
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审查帐目||监查帐目to audit an account 4 02x<H  
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检查帐目to examine an account Nsn~@.UuSW  
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转入A的帐户to charge the amount to As account Lj8 )'[K"  
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以计帐方式付款to pay on account jq(qo4~;  
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代理某人||为某人on ones account||on account of one t,h{+lYU  
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为自己计算||独立帐目on ones own account 'z5h3J  
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由某人收益并负风险on ones account and risk||for ones account and risk EY=FDlV  
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由某人负担for ones account||for account of one cwe1^SJ6y  
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按某人指示||列入某人帐户by order and for account of one \~#WY5  
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列入5月份帐目for May account *V1J4 u  
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编入某中帐项下to pass to the account of||to place to the account of q+ pOrGh  
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寄出清算书to send in an account||to send in render an account P=`1rjPE  
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支票薄cheque book I :)W*SK  
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支票陈票人cheque drawer J!TBREK  
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持票人cheque holder 2(M6(xH>  
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不记名支票cheque to bearer||bearer cheque 'O?~p55T  
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记名支票||认人支票cheque to order ;%Hf)F  
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到期支票antedated cheque rwE%G>Vb  
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未到期支票postdated cheque cz/Q/%j$/  
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保付支票certified cheque 'ZP)cI:+X  
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未获兑现支票，退票returned cheque q|.dez'  
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横线支票crossed cheque l2jF#<S@  
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普通横线general crossing iK()&TNz  
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特别横线special crossing 3oy~=  
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空白支票blank cheque h"+ `13  
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失效支票，过期支票stale cheque {eS|j=  
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普通支票open cheque WjSc/3Qy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }J:+{4Yn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vr[czfROz'  
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支票换现金||兑现to cash a cheque SMH
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清理票款to clear a cheque -s|8<A||"  
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保证兑现to certify a cheque ew _-Eb  
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填写支票数额to fill up a cheque FGWN}&K  
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支票上划线to cross a cheque zmj"fN{\  
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开发支票to make out a cheque .MQ^
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签发支票，开立支票to draw a cheque||to issue a cheque [/
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透支支票to overdraw a cheque HK\~Qnq  
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背书支票to endorse a cheque KL$bqgc(p3  
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请付票款||清付票款to pay a cheque||to honour a cheque ;%tF58&  
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支票退票to dishonour a cheque T\~x.aH`^  
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拒付支票to refuse a cheque O G<,- 7  
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拒付支票to stop payment of a cheque |rmg#;/D  
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提示要求付款to present for payment %p%%~ewmx  
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见票即付持票人payable to bearer RKPO#qju\F  
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支付指定人payable to order Sa2>`
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已过期||无效out of date||stale )1X#*mCxk  
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请给出票人R/D||refer to drawer {<<U^<6}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W6Y]N/v3>  
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文字与数字不一致words and figures differ p5G?N(l  
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支票 d3xmtG {i  
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时间已过account closed #\ =FO>  
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更改处应加盖印章alterations require initials wb0L.'jyR)  
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时间已过effects not cleared L
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停止付款payment stopped \.-bZ$  
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支票毁损cheque mutilated j:v@p
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汇款||寄钱to remit||to send money c24dSNJg,  
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寄票供取款||支票支付to send a cheque for payment Vh4X%b$TV  
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寄款人a remitter ;>Ib^ov  
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收款人a remittee WvY? +JXJ  
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国外汇票foreign Bill (,0(   
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国内汇票inland Bill Fww :$^_ k  
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跟单汇票documentary bill p$]3'jw  
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空头汇票accommodation bill (@fHl=! Za  
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原始汇票original bill 8}O lL,fP  
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改写||换新票据renewed bill k_rt&}e+Gi  
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即期汇票sight bill||bill on demand j8^Iz  
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…days after date||…days after date…日后付款 *k.G5>@  
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…months after date||…months after date…月后付款 65J
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见票后…日付款…days after sight||…days sight {EB;h\C  
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见票后…月付款…months after sight||…months sight KQ!8k
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同组票据set of bills hF~n)oQ  
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单张汇票sola of exchange||sole of exchange X9W@&zQ  
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远期汇票usance bill||bill at usance l*(8i ^  
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长期汇票long bill [Kg+^N%+  
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短期汇票short bill u5`u>.!  
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逾期汇票overdue bill we//|fA<  
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宽限日期days of grace -V77C^()8d  
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电汇telegraphic transfer （T.T） HmGWht6R  
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邮汇postal order||postal note （Am.）||post office order||money order *a M=Z+  
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本票promissory note （P/N） zFfr .g;L  
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押汇负责书||押汇保证书letter of hypothecation y'.p&QH'`  
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副保||抵押品||付属担保物collateral security YoNDf39
 
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担保书trust receipt||letter of indemnity 6@5+m 0`u3  
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承兑||认付acceptance K\Wkoi5  
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单张承兑general acceptance zY{A'<\O  
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有条件承兑qualified acceptance v@L;x [Q  
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附条件认付conditional acceptance *w\W/Y  
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部分认付partial acceptance   U%QI a TN*