[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。   FY'dJY3O  
会计报表statement of account g
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往来帐目account current &Z^(y}jPr  
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现在往来帐||存款额current accout Qyh/ed/  
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销货帐account sales @cvP0A  
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共同计算帐项joint account m@G i6  
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未决帐项outstanding account &l2 TeC@;  
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贷方帐项credit account||creditor account 3z =^(Y  
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借方帐项debit account||debtor account s95F#>dr  
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应付帐||应付未付帐account payable #Z,E><t  
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应收帐||应收未收帐account receivable mqtg[~dNc  
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新交易||新帐new account / 8ynvhF#  
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未决帐||老帐old account "9y( }   
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现金帐cash account ?,knit2x  
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流水帐running account u0s8yPA  
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暂记帐||未定帐suspense account 9/ovKpY  
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过期帐||延滞帐overdue account||pastdue account "j<bA8$Vw  
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杂项帐户sundry account R*pC.QiB~  
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详细帐单||明细表detail account "UVFU-Z  
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呆帐bad account ? zDa=7 J  
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会计项目title of account U/{6%
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会计薄||帐薄account-book /'
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营业报告书||损益计算表account of budiness||business report e$)300 o  
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借贷细帐||交验帐account rendered Y.#:HRtg
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明细帐account stated y@V_g'  
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与…银行开立一户头to open an account with @F*wg  
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与…银行建立交易to keep account with BQ</g* $;  
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继续记帐to keep account ?(6mVyIe  
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与…有交易to have an account with L)QE`24  
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作成会计帐||有往来帐项to make out an account with CWo1.pVw  
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清算||清理债务to make up an account b#)UUGmI  
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清洁帐目||与…停止交易to close ones account with i`(^[h ?;  
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结帐to close an account C`jM0Q  
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清理未付款to ask an account||to demand an account x3ERCqTR  
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结清差额to balance the account with 4F3x@H'  
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清算to settle an account||to liquidate an account||to square an account R  #]jSiS  
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审查帐目||监查帐目to audit an account JPM))4YDR  
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检查帐目to examine an account ;< )~Y-  
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转入A的帐户to charge the amount to As account 4F>Urh+  
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以计帐方式付款to pay on account ./j,
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代理某人||为某人on ones account||on account of one Uawpfgc}  
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为自己计算||独立帐目on ones own account (C] SH\  
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由某人收益并负风险on ones account and risk||for ones account and risk pu!dqF<  
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由某人负担for ones account||for account of one wfL-oi'5  
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按某人指示||列入某人帐户by order and for account of one j#~Jxv%n  
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列入5月份帐目for May account }),w1/#5u8  
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编入某中帐项下to pass to the account of||to place to the account of } 7G8|54t  
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寄出清算书to send in an account||to send in render an account KV|}#<dD  
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支票薄cheque book
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支票陈票人cheque drawer ,y9iKkg  
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持票人cheque holder n\I#CH0V  
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不记名支票cheque to bearer||bearer cheque k{tMzx]F__  
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记名支票||认人支票cheque to order 'tN25$=V&W  
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到期支票antedated cheque +,:^5{9{  
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未到期支票postdated cheque ~zm7?_"@]  
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保付支票certified cheque
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未获兑现支票，退票returned cheque R
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横线支票crossed cheque $d+DDm1o  
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普通横线general crossing a m-b!l!q^  
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特别横线special crossing y#Ht{)C  
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空白支票blank cheque W$dn_9W  
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失效支票，过期支票stale cheque k<w(i k1bi  
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普通支票open cheque u^I(Ny  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d "BW/%m|g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v/uO&iQw5  
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支票换现金||兑现to cash a cheque ZWc+),X  

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清理票款to clear a cheque 3zuF{Q2P<  
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保证兑现to certify a cheque z;]CmR@Ki  
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填写支票数额to fill up a cheque "re-@Baw  
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支票上划线to cross a cheque ydl jw  
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开发支票to make out a cheque -y) ,Y |  
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签发支票，开立支票to draw a cheque||to issue a cheque NQTnhiM7$  
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透支支票to overdraw a cheque $<@\-vYvr@  
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背书支票to endorse a cheque n_[i0x7#  
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请付票款||清付票款to pay a cheque||to honour a cheque *a}(6Cx  
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支票退票to dishonour a cheque =Cf]  
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拒付支票to refuse a cheque !jX4`/n2  
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拒付支票to stop payment of a cheque $FM' 3%B[  
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提示要求付款to present for payment OTvROJP  
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见票即付持票人payable to bearer V*n==Nb5L  
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支付指定人payable to order ^t.W|teD  
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已过期||无效out of date||stale [5ethM  
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请给出票人R/D||refer to drawer x/TGp?\g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 97~K!'/^+y  
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文字与数字不一致words and figures differ /lD?VE  
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支票 m@qqVRn#)  
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时间已过account closed +cg {[f,J;  
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更改处应加盖印章alterations require initials Lyoor 1   
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时间已过effects not cleared ia{kab|_5  
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停止付款payment stopped 1kFjas`g  

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支票毁损cheque mutilated bEpMaBN  
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汇款||寄钱to remit||to send money K3ukYR  
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寄票供取款||支票支付to send a cheque for payment 0=[0|`x  
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寄款人a remitter _Y-$}KwY!  
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收款人a remittee YvTA+yL  
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国外汇票foreign Bill 2V$9ei6  
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国内汇票inland Bill 6FjVmje  
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跟单汇票documentary bill v MWC(m  
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空头汇票accommodation bill {Gkn_h-^  
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原始汇票original bill liG~
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改写||换新票据renewed bill lt%-m@#/  
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即期汇票sight bill||bill on demand *2:Yf7rvI+  
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…days after date||…days after date…日后付款 :wCC^Y]  
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…months after date||…months after date…月后付款 7eH@n<]Y2  
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见票后…日付款…days after sight||…days sight XAlD  ww  
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见票后…月付款…months after sight||…months sight s @3zx  
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同组票据set of bills 6KBHRt  
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单张汇票sola of exchange||sole of exchange W.sD2f  
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远期汇票usance bill||bill at usance Ut=0~x.=<  
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长期汇票long bill CTh1;U20  
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短期汇票short bill lHRK'?Q  
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逾期汇票overdue bill *,_2hvlz  
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宽限日期days of grace ]lC4+{V  
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电汇telegraphic transfer （T.T） IrUpExJ  
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邮汇postal order||postal note （Am.）||post office order||money order 0!)U *+j,  
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本票promissory note （P/N） %,h!: Ec^c  
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押汇负责书||押汇保证书letter of hypothecation hlt9x.e.A  
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副保||抵押品||付属担保物collateral security pyGFDB5_P  
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担保书trust receipt||letter of indemnity 1j_aH# Fz:  
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承兑||认付acceptance )@?Qt2  
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单张承兑general acceptance ?^F*"+qI  
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有条件承兑qualified acceptance $u(M 4(}  
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附条件认付conditional acceptance qhv4R|)  
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部分认付partial acceptance   U:C-\ M