[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。   kN4nRW9z  
会计报表statement of account aPq9^S*  
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往来帐目account current 0(|BQ'4~H  
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现在往来帐||存款额current accout X3DXEeBEL  
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销货帐account sales z^Nnt  
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共同计算帐项joint account q
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未决帐项outstanding account AC=cz!3iB  
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贷方帐项credit account||creditor account BJk:h-m [  
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借方帐项debit account||debtor account *$x/(!UE  
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应付帐||应付未付帐account payable #lQbMuR  
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应收帐||应收未收帐account receivable Z~ 8Xp  
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新交易||新帐new account Tfhg\++u  
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未决帐||老帐old account  x;LyR  
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现金帐cash account 1j6ZSE/*|  
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流水帐running account |Wj)kr !|  
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暂记帐||未定帐suspense account @g[p>t> *  
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过期帐||延滞帐overdue account||pastdue account C;wN>HE  
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杂项帐户sundry account KwWqsuju  
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详细帐单||明细表detail account 17H_>a
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呆帐bad account +KD
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会计项目title of account ~y_TT5+3  
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会计薄||帐薄account-book l:8gCi  
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营业报告书||损益计算表account of budiness||business report o9#  
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借贷细帐||交验帐account rendered W*u Yb|0  
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明细帐account stated d vkA-9  
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与…银行开立一户头to open an account with 4kT|/bp  
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与…银行建立交易to keep account with N3MMxm_u  
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继续记帐to keep account {w(6Tc  
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与…有交易to have an account with I`t"Na2i  
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作成会计帐||有往来帐项to make out an account with 68*h#&  
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清算||清理债务to make up an account H-nk\ K<|  
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清洁帐目||与…停止交易to close ones account with z=N'evx~  
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结帐to close an account `*&*jdq&i  
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清理未付款to ask an account||to demand an account $`i$/FE  
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结清差额to balance the account with wlAlIvIT  
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清算to settle an account||to liquidate an account||to square an account [`Ol&R4 k  
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审查帐目||监查帐目to audit an account QjWv?tm  
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检查帐目to examine an account 2IFri|;-eb  
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转入A的帐户to charge the amount to As account c_~)#F%P  
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以计帐方式付款to pay on account N$aLCX  
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代理某人||为某人on ones account||on account of one Om0Z\GP=  
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为自己计算||独立帐目on ones own account ^Y
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由某人收益并负风险on ones account and risk||for ones account and risk .}&bE1  
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由某人负担for ones account||for account of one dZFf/BXU  
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按某人指示||列入某人帐户by order and for account of one %D< =6suW  
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列入5月份帐目for May account L:nZ_O;  
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编入某中帐项下to pass to the account of||to place to the account of )D\!
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寄出清算书to send in an account||to send in render an account `qn
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支票薄cheque book T}d%XMXq  
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支票陈票人cheque drawer &o%IKB@  
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持票人cheque holder VN6h:-&iY  
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不记名支票cheque to bearer||bearer cheque 7%DA0.g  
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记名支票||认人支票cheque to order )RV.N}NU  
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到期支票antedated cheque
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未到期支票postdated cheque sg0HYb%_E  
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保付支票certified cheque o&WKk5$  
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未获兑现支票，退票returned cheque bz$)@gLc  
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横线支票crossed cheque mtfEK3?2*  
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普通横线general crossing o&-c5X4  
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特别横线special crossing #>)OLKP  
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空白支票blank cheque lJ y\Ky(*  
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失效支票，过期支票stale cheque Fh[Gq  
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普通支票open cheque b Ag>;e(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v7Q=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d]bM,`K* 6  
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支票换现金||兑现to cash a cheque gJkvH[hDY  
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清理票款to clear a cheque +xGz~~iNh  
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保证兑现to certify a cheque Tw)"#Y!T  
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填写支票数额to fill up a cheque Po+tk5}''5  
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支票上划线to cross a cheque <kY||  
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开发支票to make out a cheque IQ9jTkW l  
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签发支票，开立支票to draw a cheque||to issue a cheque G iF})e}  
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透支支票to overdraw a cheque @Z50S 8  
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背书支票to endorse a cheque tG{?  
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请付票款||清付票款to pay a cheque||to honour a cheque Rlq6I?S+  
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支票退票to dishonour a cheque =XT'D@q~W  
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拒付支票to refuse a cheque ,Cj8{s&;
 
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拒付支票to stop payment of a cheque &M," %w!  
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提示要求付款to present for payment qwb`8o  
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见票即付持票人payable to bearer L
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支付指定人payable to order `P`nqn  
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已过期||无效out of date||stale GQ-owH]  
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请给出票人R/D||refer to drawer ZOFBT(oV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5JbPB!5;  
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文字与数字不一致words and figures differ ,i2%FW  
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时间已过account closed Ng Kbf vt  
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更改处应加盖印章alterations require initials tR5zlm(}  
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时间已过effects not cleared "F+ 9xf&r  

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停止付款payment stopped ,_T,B'a:  
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支票毁损cheque mutilated [pbX_  
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汇款||寄钱to remit||to send money Q8M&nf  
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寄票供取款||支票支付to send a cheque for payment i^uC4S~  
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寄款人a remitter >qx~m>2|8]  
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收款人a remittee O6;>]/`  
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国外汇票foreign Bill xn@?CP`-y  
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国内汇票inland Bill S:vv*5  
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跟单汇票documentary bill v!@/  
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空头汇票accommodation bill }#<Sq57n  
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原始汇票original bill =JO|m5z8>  
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改写||换新票据renewed bill /GM-#q a  
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即期汇票sight bill||bill on demand .&@|)u  
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…days after date||…days after date…日后付款 =#Vdz=.  
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…months after date||…months after date…月后付款 j&T/.]dX&  
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见票后…日付款…days after sight||…days sight ziH2<@  
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见票后…月付款…months after sight||…months sight ljt1:@SN(  
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同组票据set of bills -S,dG|  
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单张汇票sola of exchange||sole of exchange <q[*kr  
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远期汇票usance bill||bill at usance }?fa+FQGp  
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长期汇票long bill >8JvnBFx=  
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短期汇票short bill ,@!d%rL:4]  
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逾期汇票overdue bill <.v6w*+{/  
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宽限日期days of grace <bjy<98LT  
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电汇telegraphic transfer （T.T） [`b{eLCFX]  
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邮汇postal order||postal note （Am.）||post office order||money order NkJ^ecn%)  
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本票promissory note （P/N） .cabw+&7  
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押汇负责书||押汇保证书letter of hypothecation jFc{$#g-
 
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副保||抵押品||付属担保物collateral security "D/ fB%h`  
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担保书trust receipt||letter of indemnity Y5opZG  
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承兑||认付acceptance i,HAXPi  
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单张承兑general acceptance CMr`n8M  
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有条件承兑qualified acceptance s^ a`=kO  
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附条件认付conditional acceptance ;4bu=<%  
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部分认付partial acceptance   g;h&Xkp