[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。   HWbBChDF  
会计报表statement of account 'wE\{1~_[+  
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往来帐目account current 5`yPT>*#m>  
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现在往来帐||存款额current accout z|%Bh  
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销货帐account sales Ys+N,:#R  
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共同计算帐项joint account e5qvyUJM  
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未决帐项outstanding account C&oxi$J:p+  
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贷方帐项credit account||creditor account SNxz*`@4  
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借方帐项debit account||debtor account / (.'*biQ  
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应付帐||应付未付帐account payable HMQ'b(a'  
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应收帐||应收未收帐account receivable >]C<j4
 
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新交易||新帐new account @u<0_r t  
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未决帐||老帐old account &F9OZMK=  
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现金帐cash account ul}
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流水帐running account rg"TJ"Q-  
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暂记帐||未定帐suspense account TIKEg10I  
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过期帐||延滞帐overdue account||pastdue account ]9dx3<2_I  
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杂项帐户sundry account MP_A<F  
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详细帐单||明细表detail account zK[ 7:<  
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呆帐bad account [BJ$|[11  
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会计项目title of account t$ACQ*
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会计薄||帐薄account-book `%KpTh  
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营业报告书||损益计算表account of budiness||business report Kx(76_XD  
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借贷细帐||交验帐account rendered Ec7{B hH)  
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明细帐account stated /k
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与…银行开立一户头to open an account with 7,) 67G;  
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与…银行建立交易to keep account with = ]dz1~/  
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继续记帐to keep account Uxj<x`<1x  
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与…有交易to have an account with knNhN=hG+  
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作成会计帐||有往来帐项to make out an account with w /Bn2b D  
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清算||清理债务to make up an account <wd4^Vr!2  
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清洁帐目||与…停止交易to close ones account with mK7^:(<.LO  
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结帐to close an account Xa@ _^oL  
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清理未付款to ask an account||to demand an account TNX%_Q<  
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结清差额to balance the account with &dwI8@&  
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清算to settle an account||to liquidate an account||to square an account +_-)0[+p  
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审查帐目||监查帐目to audit an account VAF:Z  
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检查帐目to examine an account 6>LQGO  
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转入A的帐户to charge the amount to As account n{qw]/  
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以计帐方式付款to pay on account Jq?^8y  
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代理某人||为某人on ones account||on account of one n/-p;#R  
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为自己计算||独立帐目on ones own account <=y58O]
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由某人收益并负风险on ones account and risk||for ones account and risk t+4%,n f_1  
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由某人负担for ones account||for account of one 1vR#FE?  
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按某人指示||列入某人帐户by order and for account of one wJ]$'c3  
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列入5月份帐目for May account U0|j^.)  
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编入某中帐项下to pass to the account of||to place to the account of omUl2C  
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寄出清算书to send in an account||to send in render an account !f]3Riw-=,  
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支票薄cheque book < 
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支票陈票人cheque drawer )dN,b(w9  
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持票人cheque holder B8# f^}8  
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不记名支票cheque to bearer||bearer cheque fS$Yl~-m?  
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记名支票||认人支票cheque to order u #QSa$P  
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到期支票antedated cheque Z(`K6`KM  
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未到期支票postdated cheque h^,YYoA$  
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保付支票certified cheque _@3O`
 
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未获兑现支票，退票returned cheque xx2:5  
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横线支票crossed cheque Fl(ZKpSZU  
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普通横线general crossing fHp#Gi3Lz  
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特别横线special crossing *} 4;1OVT  
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空白支票blank cheque {y%O_-C'r  
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失效支票，过期支票stale cheque @?NLME  
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普通支票open cheque  sSb&r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B ~bU7.Cd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [-}%B0S**  
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支票换现金||兑现to cash a cheque Xq$0% WjG  
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清理票款to clear a cheque 438>)=  
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保证兑现to certify a cheque e q.aN3KB"  
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填写支票数额to fill up a cheque z>q_]U0  
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支票上划线to cross a cheque 6H9]]Unju  
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开发支票to make out a cheque A~t7I{`  
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签发支票，开立支票to draw a cheque||to issue a cheque 7tnzgtal  
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透支支票to overdraw a cheque F:U_gW?  
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背书支票to endorse a cheque O`| ri5d  
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请付票款||清付票款to pay a cheque||to honour a cheque {hR23eE)#  
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支票退票to dishonour a cheque WNi<|A#T{  
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拒付支票to refuse a cheque P$yJA7]j;%  
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拒付支票to stop payment of a cheque K ajyQ"j  
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提示要求付款to present for payment oPV"JGa/B4  
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见票即付持票人payable to bearer 4 n(
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支付指定人payable to order l
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已过期||无效out of date||stale I1jF`xQ&0  
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请给出票人R/D||refer to drawer `x3c},'@k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4{=Em5`HbO  
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文字与数字不一致words and figures differ g=wnly  
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支票 HV?@MBM
 
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时间已过account closed n@f@-d$m\<  
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更改处应加盖印章alterations require initials O #"O.GX<  
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时间已过effects not cleared a,.9eHf  
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停止付款payment stopped q :gH`5N  

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支票毁损cheque mutilated q-H]Hxv  
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汇款||寄钱to remit||to send money e2>gQ p/
 
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寄票供取款||支票支付to send a cheque for payment U<t Qj`  

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寄款人a remitter -<.>jX  
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收款人a remittee X@B+{IFC  
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国外汇票foreign Bill u >x2  
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国内汇票inland Bill & )Z JT.S  
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跟单汇票documentary bill tU
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空头汇票accommodation bill p0b&CrALx  
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原始汇票original bill G'!Hc6OZ  
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改写||换新票据renewed bill 9+pnpaZB0  
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即期汇票sight bill||bill on demand rN OwB2e  
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…days after date||…days after date…日后付款 S-My6'ar  
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…months after date||…months after date…月后付款 I6\l6o  
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见票后…日付款…days after sight||…days sight (.S
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见票后…月付款…months after sight||…months sight _K'YaZTa;~  
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同组票据set of bills 64Q{Yu I  
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单张汇票sola of exchange||sole of exchange `N;JM3 ck  
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远期汇票usance bill||bill at usance 0rooL<~fa  
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长期汇票long bill Xbe=_9l&p  
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短期汇票short bill WQK ~;GV-  
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逾期汇票overdue bill s +"?j  
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宽限日期days of grace PVLLuv  
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电汇telegraphic transfer （T.T） A63=$  
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邮汇postal order||postal note （Am.）||post office order||money order B'SLyf  
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本票promissory note （P/N） [3o^06V8j  
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押汇负责书||押汇保证书letter of hypothecation ?g+uJf  
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副保||抵押品||付属担保物collateral security 1L3+KD~  
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担保书trust receipt||letter of indemnity F}MjZZj(U=  
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承兑||认付acceptance Tg/?v3M88  
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单张承兑general acceptance @KJ~M3d0l  
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有条件承兑qualified acceptance  |pgrR7G'  
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附条件认付conditional acceptance ?hBjq  
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部分认付partial acceptance   N.'-9hv