[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。   iZmcI;?u  
会计报表statement of account Uo49*Mr  
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往来帐目account current u8^lB7!e/  
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现在往来帐||存款额current accout TeQV?ZQ#}  
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销货帐account sales _1^'(5f$  
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共同计算帐项joint account ]e3Ax(i)  
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未决帐项outstanding account AA_%<zK  
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贷方帐项credit account||creditor account Bvj0^fSm  
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借方帐项debit account||debtor account V&i;\
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应付帐||应付未付帐account payable 9uY'E'm*  
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应收帐||应收未收帐account receivable J4utIGF  
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新交易||新帐new account <i[HbgUlO.  
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未决帐||老帐old account $( )>g>%  
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现金帐cash account VL^EHb7  
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流水帐running account BY*Q_Et  
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暂记帐||未定帐suspense account CARzO7b\w  
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过期帐||延滞帐overdue account||pastdue account g>sSS8RO  
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杂项帐户sundry account '|4!5)/K  
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详细帐单||明细表detail account {!`4iiF  
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呆帐bad account nm+s{  
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会计项目title of account />Nt[o[r  
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会计薄||帐薄account-book [V!tVDs&'o  
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营业报告书||损益计算表account of budiness||business report DJ%PWlK5  
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借贷细帐||交验帐account rendered L(o15  
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明细帐account stated
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与…银行开立一户头to open an account with 875od  
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与…银行建立交易to keep account with `-&K~^-cH  
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继续记帐to keep account KYP!Rs/j.  
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与…有交易to have an account with {iLT/ i%  
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作成会计帐||有往来帐项to make out an account with s@DLt+ O5  
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清算||清理债务to make up an account ]~nKK@Rw  

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清洁帐目||与…停止交易to close ones account with Y<rU#Z#T  
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结帐to close an account p^_yU_  
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清理未付款to ask an account||to demand an account f9\X>zzB2|  
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结清差额to balance the account with r4f~z$QK  
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清算to settle an account||to liquidate an account||to square an account ukY"+&  
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审查帐目||监查帐目to audit an account d:{O\   
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检查帐目to examine an account EyLuO-5  
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转入A的帐户to charge the amount to As account D)'bH5  
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以计帐方式付款to pay on account ?NP1y9Y]i  
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代理某人||为某人on ones account||on account of one RAK-UN  
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为自己计算||独立帐目on ones own account n\.Vqe  
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由某人收益并负风险on ones account and risk||for ones account and risk !&Pui{F  
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由某人负担for ones account||for account of one tlt*fH$.  
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按某人指示||列入某人帐户by order and for account of one uc"P3,M  
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列入5月份帐目for May account iRi-cQVy  
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编入某中帐项下to pass to the account of||to place to the account of xpx\=iAe  
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寄出清算书to send in an account||to send in render an account `%Al>u5  
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支票薄cheque book ZEO,]$Yi7  
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支票陈票人cheque drawer e2W".+B1  
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持票人cheque holder y[_Q-   
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不记名支票cheque to bearer||bearer cheque fCobzDy  
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记名支票||认人支票cheque to order :e%Pvk  
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到期支票antedated cheque KX7>^Bt&k  
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未到期支票postdated cheque r7,t";?>  
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保付支票certified cheque K$_0`>[  
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未获兑现支票，退票returned cheque zEyN)  
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横线支票crossed cheque K]"#C  
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普通横线general crossing u'W8;G*~  
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特别横线special crossing 2!J&+r  
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空白支票blank cheque \(Y\|zC'0$  
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失效支票，过期支票stale cheque d]6#m'U  
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普通支票open cheque L(-b@Joh  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OAkZKG|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;he"ph=>  
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支票换现金||兑现to cash a cheque 1@R Db)<V  
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清理票款to clear a cheque FrYqaP  
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保证兑现to certify a cheque 2Mmz %S'd  
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填写支票数额to fill up a cheque fM63+9I)\  
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支票上划线to cross a cheque `~Zs0  
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开发支票to make out a cheque [
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签发支票，开立支票to draw a cheque||to issue a cheque .#Z%1U%P.  
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透支支票to overdraw a cheque s
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背书支票to endorse a cheque CS-uNG6  
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请付票款||清付票款to pay a cheque||to honour a cheque F\k+[`%{  
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支票退票to dishonour a cheque ,7NZu0  
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拒付支票to refuse a cheque d'$T4yA  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment qt 2d\f  
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见票即付持票人payable to bearer `Ru3L#@  
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支付指定人payable to order Zrr5csE  
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已过期||无效out of date||stale B0WJ/)rK<  
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请给出票人R/D||refer to drawer hk
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e-*.Ca  
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文字与数字不一致words and figures differ ['*8IWg  
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支票 Y.U[wL>  
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时间已过account closed 0}xFD6{X  
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更改处应加盖印章alterations require initials @L:>! <  
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时间已过effects not cleared ,SiY;(b=\  
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停止付款payment stopped .rJiyED?!  
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支票毁损cheque mutilated dk<XzO~g  
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汇款||寄钱to remit||to send money PeE/iZ.  
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寄票供取款||支票支付to send a cheque for payment !'*c
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寄款人a remitter Ky O8A2'U  
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收款人a remittee (x$9~;<S*d  
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国外汇票foreign Bill ;u(Du-Os!  
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国内汇票inland Bill xlR2|4|8  
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跟单汇票documentary bill = 0'q!}._!  
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空头汇票accommodation bill `:G%  
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原始汇票original bill HOp-P8z  
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改写||换新票据renewed bill 47T}0q,  
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即期汇票sight bill||bill on demand }p9F#gr  
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…days after date||…days after date…日后付款 VIR.yh  
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…months after date||…months after date…月后付款 2~;&g?T6  
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见票后…日付款…days after sight||…days sight 8S;CFyT\n  
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见票后…月付款…months after sight||…months sight h.whjiCFa  
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同组票据set of bills g9my=gY  
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单张汇票sola of exchange||sole of exchange ;</Twm;:  
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远期汇票usance bill||bill at usance 3An(jt$%Q  
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长期汇票long bill H"+c)FGi  
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短期汇票short bill p`+VrcCBOd  
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逾期汇票overdue bill w
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宽限日期days of grace amB@N6*  
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电汇telegraphic transfer （T.T） nJVp.*S  
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邮汇postal order||postal note （Am.）||post office order||money order Z%v6xP.  
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本票promissory note （P/N） DcFCKji  
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押汇负责书||押汇保证书letter of hypothecation Gm&2R4)EP  
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副保||抵押品||付属担保物collateral security 6D9o08  
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担保书trust receipt||letter of indemnity (G5xkygR9  
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承兑||认付acceptance t&"5dM\  
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单张承兑general acceptance 0QR.   
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有条件承兑qualified acceptance j<$R4A1  
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附条件认付conditional acceptance b]dxlj} <  
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部分认付partial acceptance   /'Bdq?!B&