[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。   ]1 OZY@  
会计报表statement of account )9QeVf  
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往来帐目account current n++L =&Wd  
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现在往来帐||存款额current accout G
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销货帐account sales \We\*7^E  
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共同计算帐项joint account C"P40VQoo  
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未决帐项outstanding account j[fVF3v  

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贷方帐项credit account||creditor account ?m?DAd~ZY  
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借方帐项debit account||debtor account :!h1S`wS  
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应付帐||应付未付帐account payable E K)7g~  
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应收帐||应收未收帐account receivable Ls#=R  
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新交易||新帐new account ;/3 <  
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未决帐||老帐old account _Kp{
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现金帐cash account 8Q&hhmOnz  
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流水帐running account cvR|qHNX  
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暂记帐||未定帐suspense account >g]S"ku|  
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过期帐||延滞帐overdue account||pastdue account W2VH?-Gw  
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杂项帐户sundry account ^FJ=/#@T  
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详细帐单||明细表detail account NrE&w H:  
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呆帐bad account [-)N}rL>  
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会计项目title of account n&Q{ [E  
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会计薄||帐薄account-book 7]t$t3I `  
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营业报告书||损益计算表account of budiness||business report U^ trZ])  
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借贷细帐||交验帐account rendered G992{B  
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明细帐account stated :-B,Q3d  
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与…银行开立一户头to open an account with isaDIl;L/  
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与…银行建立交易to keep account with i1]
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继续记帐to keep account 6-U+<[,x  
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与…有交易to have an account with 4 13,O~^  
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作成会计帐||有往来帐项to make out an account with m6J7)Wp  
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清算||清理债务to make up an account E/mp.f2!  
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清洁帐目||与…停止交易to close ones account with 0|<ER3xkx  
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结帐to close an account =e'b*KTL,  
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清理未付款to ask an account||to demand an account s@^(1g[w`  
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结清差额to balance the account with 7=yC*]BH-=  
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清算to settle an account||to liquidate an account||to square an account  nN !/  
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审查帐目||监查帐目to audit an account jE!<]   
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检查帐目to examine an account +JoE[;  
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转入A的帐户to charge the amount to As account pp{Za@j  
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以计帐方式付款to pay on account 1<#J[$V  
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代理某人||为某人on ones account||on account of one T_ifDQX;  
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为自己计算||独立帐目on ones own account jUjgxP*7m  
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由某人收益并负风险on ones account and risk||for ones account and risk n"YY:Gm;8  
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由某人负担for ones account||for account of one gf/$M[H!   
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按某人指示||列入某人帐户by order and for account of one s5? 1w  
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列入5月份帐目for May account K3jKOV8  
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编入某中帐项下to pass to the account of||to place to the account of Zt:.+.dV  
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寄出清算书to send in an account||to send in render an account : vN'eL|#  
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支票薄cheque book wc7gOrPpm  
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支票陈票人cheque drawer f7B)iI!  
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持票人cheque holder `I|$U)'  
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不记名支票cheque to bearer||bearer cheque 7:7i}`O  
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记名支票||认人支票cheque to order IC&>PwXb  
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到期支票antedated cheque C3EQzr`  
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未到期支票postdated cheque OwhMtYq  
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保付支票certified cheque aLZza"W  
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未获兑现支票，退票returned cheque Nl~'W  
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横线支票crossed cheque C
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普通横线general crossing u-v/`F2wN  
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特别横线special crossing p6)Jzh_/  
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空白支票blank cheque 0?@;zTE0  
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失效支票，过期支票stale cheque F3)w('h9c  
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普通支票open cheque 7T[Kjn^{Oj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PBkTI2 v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5~,usA*  

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支票换现金||兑现to cash a cheque (:|g"8mQm  
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清理票款to clear a cheque TzSEQS{  
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保证兑现to certify a cheque b8FSVV 7@  
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填写支票数额to fill up a cheque IjaFNZZC!  
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支票上划线to cross a cheque
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开发支票to make out a cheque vV PK  
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签发支票，开立支票to draw a cheque||to issue a cheque .ri?p:a}w  
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透支支票to overdraw a cheque P*!~Z*"  
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背书支票to endorse a cheque *KYh_i  
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请付票款||清付票款to pay a cheque||to honour a cheque ET\>cxSp  
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支票退票to dishonour a cheque /Z1>3=G by  
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拒付支票to refuse a cheque U6IvN@ g  
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拒付支票to stop payment of a cheque BK 9+fO  
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提示要求付款to present for payment p?,T%G+gqO  
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见票即付持票人payable to bearer j&l2n2z  
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支付指定人payable to order 91oAg[@4G  
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已过期||无效out of date||stale |>v8yS5  
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请给出票人R/D||refer to drawer Y;1J`oT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ."h>I @MH  
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文字与数字不一致words and figures differ oL
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支票 %0lJ(hm  
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时间已过account closed *k !zdV  
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更改处应加盖印章alterations require initials OcZ8:`=%  
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时间已过effects not cleared U,tWLX$@  
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停止付款payment stopped t4FaU7  
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支票毁损cheque mutilated oWcBQ|   
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汇款||寄钱to remit||to send money EM0]"s@Lf  
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寄票供取款||支票支付to send a cheque for payment hgI;^ia  
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寄款人a remitter c@)}zcw*  
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收款人a remittee &J}w_BFww  
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国外汇票foreign Bill u{(-`Al}L  
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国内汇票inland Bill jjU("b=  
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跟单汇票documentary bill %N0cp@Vz  
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空头汇票accommodation bill 8[mj*^P  
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原始汇票original bill K!onV3mR  
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改写||换新票据renewed bill /6d:l>4  
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即期汇票sight bill||bill on demand Q2HULz{
 
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…days after date||…days after date…日后付款 T!pjv8y@R  
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…months after date||…months after date…月后付款 >5+]~[S  
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见票后…日付款…days after sight||…days sight ]eD5It\  
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见票后…月付款…months after sight||…months sight +7|Qd}\X  
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同组票据set of bills !JE=QG"  
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单张汇票sola of exchange||sole of exchange =(U&?1R4  
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远期汇票usance bill||bill at usance K W5u.phv  
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长期汇票long bill }xE}I<M  
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短期汇票short bill Wu9))Ir  
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逾期汇票overdue bill :Kt'Fm,s?  
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宽限日期days of grace b08s610fk  
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电汇telegraphic transfer （T.T） WMw]W&  
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邮汇postal order||postal note （Am.）||post office order||money order '&#YaD=""  
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本票promissory note （P/N） a~nErB  
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押汇负责书||押汇保证书letter of hypothecation 2/]74d8  
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副保||抵押品||付属担保物collateral security HI}9"(t}  
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担保书trust receipt||letter of indemnity Pb(XR+  
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承兑||认付acceptance =oPc\VYW  
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单张承兑general acceptance ief~*:5  
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有条件承兑qualified acceptance :{ }]$+|)\  
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附条件认付conditional acceptance 0Ek+ }`  
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部分认付partial acceptance   'K9{xI@N