[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。   NTo!'p:s  
会计报表statement of account t?c}L7ht  
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往来帐目account current g{IF_ 1  
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现在往来帐||存款额current accout q h/F  
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销货帐account sales K5Q43e1  
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共同计算帐项joint account -l~Z0U>^  
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未决帐项outstanding account Q;11N7+   
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贷方帐项credit account||creditor account N`iwC!  
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借方帐项debit account||debtor account 'c2W}$q  
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应付帐||应付未付帐account payable W} WI; cI  
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应收帐||应收未收帐account receivable Z^ }mp@j>  
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新交易||新帐new account ~wg:!VWA)  
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未决帐||老帐old account mF` B#  
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现金帐cash account 93t9^9  
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流水帐running account 74! oe u.>  
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暂记帐||未定帐suspense account ss;R8:5  
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过期帐||延滞帐overdue account||pastdue account ~]ZpA-*@Ut  
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杂项帐户sundry account B"%{i-v>**  
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详细帐单||明细表detail account +F dB '  
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呆帐bad account 2h?uNW(0Q  
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会计项目title of account k}~O}~-  
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会计薄||帐薄account-book $0arz{Oh  
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营业报告书||损益计算表account of budiness||business report @)K%2Y`  
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借贷细帐||交验帐account rendered H{t_xL)k.  
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明细帐account stated itzyCw2|#  
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与…银行开立一户头to open an account with k^OV56  
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与…银行建立交易to keep account with
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继续记帐to keep account qgDRu]ba  
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与…有交易to have an account with xai4pF-?  
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作成会计帐||有往来帐项to make out an account with v 36%Pj`  
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清算||清理债务to make up an account J"FC%\|  
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清洁帐目||与…停止交易to close ones account with o`.R!wm:W  
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结帐to close an account )P|[r  
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清理未付款to ask an account||to demand an account z.rh]Zq  
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结清差额to balance the account with 46k?b|Q  
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清算to settle an account||to liquidate an account||to square an account ;Q+xKh%  
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审查帐目||监查帐目to audit an account %e@HZ"V  
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检查帐目to examine an account @X3{ x\i'I  
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转入A的帐户to charge the amount to As account J6<rX[ yZe  
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以计帐方式付款to pay on account sN("+ sZ.n  
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代理某人||为某人on ones account||on account of one }^(}HBT  
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为自己计算||独立帐目on ones own account (Y^X0yA/  
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由某人收益并负风险on ones account and risk||for ones account and risk hva2o`  
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由某人负担for ones account||for account of one 0qrq g]  
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按某人指示||列入某人帐户by order and for account of one MZ+e}|!4,  
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列入5月份帐目for May account -VZR ujl  
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编入某中帐项下to pass to the account of||to place to the account of z>R#H/h+  
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寄出清算书to send in an account||to send in render an account +}Av-47`h  
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支票薄cheque book #Dfo#
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支票陈票人cheque drawer N-w(e  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque 9SMiJad<  
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记名支票||认人支票cheque to order %f8Qa"j  
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到期支票antedated cheque *R% wUi  
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未到期支票postdated cheque p$;I'  
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保付支票certified cheque ix Z)tNz  
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未获兑现支票，退票returned cheque L(&}Wv  
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横线支票crossed cheque N<z`yV  
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普通横线general crossing 2H?d+6Pt3  
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特别横线special crossing #WE]`zd  
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空白支票blank cheque %hT4qzJj  
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失效支票，过期支票stale cheque BH:  
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普通支票open cheque @Hr+/52B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5)lW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?=
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支票换现金||兑现to cash a cheque -2NwF4VL  
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清理票款to clear a cheque \K`jCsT  
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保证兑现to certify a cheque zv%J=N$G
 
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填写支票数额to fill up a cheque q`loOm=y  
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支票上划线to cross a cheque q,,j',8kq/  
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开发支票to make out a cheque ]%XK)[:5_=  
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签发支票，开立支票to draw a cheque||to issue a cheque "#XtDpGk  
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透支支票to overdraw a cheque 8m7eaZ  
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背书支票to endorse a cheque ]|BojSL_  
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请付票款||清付票款to pay a cheque||to honour a cheque d qpgf@  
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支票退票to dishonour a cheque ,7I},sZj  
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拒付支票to refuse a cheque RK;;b~  
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拒付支票to stop payment of a cheque <hMtE
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提示要求付款to present for payment @4&, #xo  
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见票即付持票人payable to bearer &!OGIYC(  
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支付指定人payable to order !4pr{S  
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已过期||无效out of date||stale a 0{[P$$  
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请给出票人R/D||refer to drawer htV#5SUx&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TZj[O1E  
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文字与数字不一致words and figures differ uFC?_q?4\  
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支票 [f=.!\0\  
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时间已过account closed z'_&|-m  
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更改处应加盖印章alterations require initials wZ$tJQO  
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时间已过effects not cleared E(% XVr0W  

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停止付款payment stopped ]7v81G5E  
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支票毁损cheque mutilated |3S'8OeCI  
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汇款||寄钱to remit||to send money .F4oo=
 
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寄票供取款||支票支付to send a cheque for payment kmmL>fCV"M  
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寄款人a remitter
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收款人a remittee T}V7SD.  
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国外汇票foreign Bill )!N2'Ld  
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国内汇票inland Bill |)28=Z|Z  
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跟单汇票documentary bill c zZrP"  
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空头汇票accommodation bill Tf9&,!>V  
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原始汇票original bill QV`X?m  
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改写||换新票据renewed bill :X3
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即期汇票sight bill||bill on demand (jp1; #P!  
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…days after date||…days after date…日后付款 B$K7L'e+-  
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…months after date||…months after date…月后付款 ?whRlh  
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见票后…日付款…days after sight||…days sight &>d:ewM\  
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见票后…月付款…months after sight||…months sight H j>L>6>  
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同组票据set of bills |u?k-,uI9  
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单张汇票sola of exchange||sole of exchange 9Q SUCN_  
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远期汇票usance bill||bill at usance *X-~TC0 [  
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长期汇票long bill zJB+C=]D7H  
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短期汇票short bill
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逾期汇票overdue bill FM@W>+  
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宽限日期days of grace &9jUf:gJ0  
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电汇telegraphic transfer （T.T） z
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邮汇postal order||postal note （Am.）||post office order||money order 5 \.TZMB  
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本票promissory note （P/N） 'nmYB:&!  
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押汇负责书||押汇保证书letter of hypothecation !O%f)v?  
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副保||抵押品||付属担保物collateral security w~
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担保书trust receipt||letter of indemnity !gA^$(=:"  
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承兑||认付acceptance A$Jn3Xd~!  
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单张承兑general acceptance >5z`SZf  
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有条件承兑qualified acceptance tX2>a  
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附条件认付conditional acceptance {7MgN'4  
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部分认付partial acceptance   MrygEC 5