[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。   XH(-anU"!P  
会计报表statement of account *FC| v0D  
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往来帐目account current %"=GQ3u[  
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现在往来帐||存款额current accout (`_fP.Ogb  
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销货帐account sales 4;>HBCM4-  
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共同计算帐项joint account 19-V;F@;  
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未决帐项outstanding account ycwkF$7  
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贷方帐项credit account||creditor account 2`%a[t@M.  
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借方帐项debit account||debtor account s[dIWYs#  
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应付帐||应付未付帐account payable h{H*k#>  
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应收帐||应收未收帐account receivable {IvA 5^  
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新交易||新帐new account 1X`,7B@pz  
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未决帐||老帐old account $+ N~Fa  
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现金帐cash account b 62B|0i  
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流水帐running account WHOX<YJs  
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暂记帐||未定帐suspense account >3ZhPvE-p'  
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过期帐||延滞帐overdue account||pastdue account m
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杂项帐户sundry account :i r3u  
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详细帐单||明细表detail account GvgTbCxnN  
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呆帐bad account 9wGsHf8]  
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会计项目title of account zS|4@t\__  
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会计薄||帐薄account-book ^Go,HiB  
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营业报告书||损益计算表account of budiness||business report s]0 J'UN  
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借贷细帐||交验帐account rendered <H-kR\ HF  
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明细帐account stated XTk :lzFH  
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与…银行开立一户头to open an account with zTfjuI|R  
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与…银行建立交易to keep account with  [OUV!o  
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继续记帐to keep account dTCLE t.  
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与…有交易to have an account with skan1wQ  
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作成会计帐||有往来帐项to make out an account with N~IAm:G}[  
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清算||清理债务to make up an account nvLdgu4P>  
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清洁帐目||与…停止交易to close ones account with @4Bl&(3S  
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结帐to close an account bXc*d9]  
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清理未付款to ask an account||to demand an account ~}d\sQF.  
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结清差额to balance the account with dZf1iFCP  
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清算to settle an account||to liquidate an account||to square an account yi~]}M  
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审查帐目||监查帐目to audit an account z^T;d^OJc  
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检查帐目to examine an account B<-("P(q  
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转入A的帐户to charge the amount to As account SDSP 4W5  
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以计帐方式付款to pay on account p$x>I3C(\  
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代理某人||为某人on ones account||on account of one }S')!3[G  
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为自己计算||独立帐目on ones own account ch:0qgJ  
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由某人收益并负风险on ones account and risk||for ones account and risk H7R6Ljd?&S  
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由某人负担for ones account||for account of one \y0uGnmCj  
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按某人指示||列入某人帐户by order and for account of one FaE,rzn)iD  
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列入5月份帐目for May account N\WEp?%~  
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编入某中帐项下to pass to the account of||to place to the account of C*1,aLSw  
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寄出清算书to send in an account||to send in render an account SLMnEtyTS  
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支票薄cheque book G^=C#9c.m  
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支票陈票人cheque drawer kX)Xo`^Ys  
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持票人cheque holder cK(S{|F  
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不记名支票cheque to bearer||bearer cheque tEXY>=  
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记名支票||认人支票cheque to order =5jng.  
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到期支票antedated cheque ;Iu}Q-b*  
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未到期支票postdated cheque ,XJ Xw(LM  
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保付支票certified cheque 1>BY:xZr  
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未获兑现支票，退票returned cheque  XAb!hc   
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横线支票crossed cheque 5A~lu4-q  
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普通横线general crossing drr n&y  
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特别横线special crossing l^B PTg)X@  

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空白支票blank cheque F"k.1.  
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失效支票，过期支票stale cheque yv@td+-"D  
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普通支票open cheque M+mO4q6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )9.i'{{ 0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v7i5R !  
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支票换现金||兑现to cash a cheque kFJ sB,2-  
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清理票款to clear a cheque &_LFV@/  
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保证兑现to certify a cheque 9vAY|b^  
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填写支票数额to fill up a cheque Ux<2
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支票上划线to cross a cheque DPU%4te  
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开发支票to make out a cheque Yt 9{:+[RK  

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签发支票，开立支票to draw a cheque||to issue a cheque y5td o'Ex  
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透支支票to overdraw a cheque peA}/Jc  
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背书支票to endorse a cheque KxEy N(n  
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请付票款||清付票款to pay a cheque||to honour a cheque q'07  
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支票退票to dishonour a cheque %0>DjzYt  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque 9t 3mU:  
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提示要求付款to present for payment [D]9M"L,vQ  
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见票即付持票人payable to bearer "pb$[*_@$  
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支付指定人payable to order 5t`:=@u  
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已过期||无效out of date||stale 0!WF,)/T7i  
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请给出票人R/D||refer to drawer 2OXcP
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6mP s;I  
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文字与数字不一致words and figures differ U@W3x@  
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支票 9:|z^r  
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时间已过account closed 7Ao9MF-  
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更改处应加盖印章alterations require initials 3F5Y#[L`  
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时间已过effects not cleared =T73660  
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停止付款payment stopped ~r<@ `[-L  
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支票毁损cheque mutilated =oN(1k^  
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汇款||寄钱to remit||to send money ]_Cm 5Z7  
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寄票供取款||支票支付to send a cheque for payment |Z]KF>S]  
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寄款人a remitter YX A|1  
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收款人a remittee -s?f< f{  
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国外汇票foreign Bill b3/@$
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国内汇票inland Bill W''%{A/'  
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跟单汇票documentary bill `ChS$p"A  
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空头汇票accommodation bill JD`IPQb~E  
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原始汇票original bill Cz1Q@<)  
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改写||换新票据renewed bill 6o5NeKZ  
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即期汇票sight bill||bill on demand ;;4>vF#*  
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…days after date||…days after date…日后付款 O{vVW9Q  
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…months after date||…months after date…月后付款 c-jE1y<  
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见票后…日付款…days after sight||…days sight q1a*6*YB  
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见票后…月付款…months after sight||…months sight C vOH*K'  
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同组票据set of bills KgH_-REN  
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单张汇票sola of exchange||sole of exchange ~D0e\Q(A  
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远期汇票usance bill||bill at usance qo*
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长期汇票long bill 17E,Qnf  
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短期汇票short bill 6/dP)"a('  
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逾期汇票overdue bill ==Ah& ){4^  
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宽限日期days of grace ?:Sqh1-z  
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电汇telegraphic transfer （T.T） wBl o2WY  
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邮汇postal order||postal note （Am.）||post office order||money order XS(Q)\"  
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本票promissory note （P/N） ^2`*1el  
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押汇负责书||押汇保证书letter of hypothecation t iPZ.a~k  
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副保||抵押品||付属担保物collateral security $}t;c62  
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担保书trust receipt||letter of indemnity QKIg5I-  
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承兑||认付acceptance GGU>={D)  
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单张承兑general acceptance C  ~Doj  
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有条件承兑qualified acceptance 1oI2  
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附条件认付conditional acceptance lvH} 8lJ  
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部分认付partial acceptance   p^s:s-"f\