[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。   QWxQD'L'  
会计报表statement of account 19=Dd#Nf  
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往来帐目account current -[7.VP   
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现在往来帐||存款额current accout 5$#<z1M.&  
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销货帐account sales l%U9g  
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共同计算帐项joint account 2 43DdIG$  
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未决帐项outstanding account L{Th>]X  
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贷方帐项credit account||creditor account \.{JS>!  
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借方帐项debit account||debtor account $K iMu  
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应付帐||应付未付帐account payable hh?'tb{  
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应收帐||应收未收帐account receivable /qC YNwWH9  
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新交易||新帐new account SB;Wa%  
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未决帐||老帐old account gPfaiVY  
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现金帐cash account 5>=tNbk"s  
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流水帐running account I*ej_cFQ^  
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暂记帐||未定帐suspense account V":BAn  
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过期帐||延滞帐overdue account||pastdue account 8x{vgx @M  
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杂项帐户sundry account 5bw]cv$i  
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详细帐单||明细表detail account "VeU OdNA>  
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呆帐bad account c,qCZ-.Sg  
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会计项目title of account ~ /[Cgh0  
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会计薄||帐薄account-book '2tEKVb  
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营业报告书||损益计算表account of budiness||business report S3'g(+S  
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借贷细帐||交验帐account rendered B#MW`
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明细帐account stated OgS8.wX  
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与…银行开立一户头to open an account with }ELCnN  
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与…银行建立交易to keep account with 6y_Z'@L  
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继续记帐to keep account \Sby(l  
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与…有交易to have an account with )T5h\ZO`;  
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作成会计帐||有往来帐项to make out an account with /A.i5=k  
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清算||清理债务to make up an account }.cmiC  
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清洁帐目||与…停止交易to close ones account with +i#sS19h  
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结帐to close an account TDE1z>h+"  
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清理未付款to ask an account||to demand an account 25c!-.5D  
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结清差额to balance the account with ZV]e-  
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清算to settle an account||to liquidate an account||to square an account 6a?$=y  
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审查帐目||监查帐目to audit an account *tM7>  
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检查帐目to examine an account )g:,_1s)|  
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转入A的帐户to charge the amount to As account /D$+b9FR<  
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以计帐方式付款to pay on account b({Nf,(a2  
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代理某人||为某人on ones account||on account of one zRy5,,i5=[  
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为自己计算||独立帐目on ones own account {e swe  
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由某人收益并负风险on ones account and risk||for ones account and risk Y%)h)El  
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由某人负担for ones account||for account of one hD$p ;LF  
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按某人指示||列入某人帐户by order and for account of one WS1&3mOd  
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列入5月份帐目for May account 6MQs \J6.  
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编入某中帐项下to pass to the account of||to place to the account of yE.495  
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寄出清算书to send in an account||to send in render an account cuQ7kECV  
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支票薄cheque book %tzN@  
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支票陈票人cheque drawer p.rdSv(8'  
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持票人cheque holder j-lSFTo  
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不记名支票cheque to bearer||bearer cheque gp~yt0A
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记名支票||认人支票cheque to order u}K5/hC  
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到期支票antedated cheque T}n N=Q4  
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未到期支票postdated cheque k$e D(cW$  
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保付支票certified cheque {0is wq'J  
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未获兑现支票，退票returned cheque ;_mgiKHg  
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横线支票crossed cheque )l`1)Ea~  
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普通横线general crossing y,MPGW_  
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特别横线special crossing 2]L=s3  
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空白支票blank cheque r eGm>  
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失效支票，过期支票stale cheque _b>F#nD,'%  
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普通支票open cheque 9lKn%|=T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  ?N:B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M)L/d_4ka  
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支票换现金||兑现to cash a cheque JjQ8|En  
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清理票款to clear a cheque R,%_deV\(  

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保证兑现to certify a cheque -LTKpN`[@  
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填写支票数额to fill up a cheque KF_?'X0=  
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支票上划线to cross a cheque C6|(ktt  
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开发支票to make out a cheque P^pFqUL7#  
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签发支票，开立支票to draw a cheque||to issue a cheque Ql8bt77eI-  
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透支支票to overdraw a cheque ;$7v%Ls=  
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背书支票to endorse a cheque }#Doy{T  
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请付票款||清付票款to pay a cheque||to honour a cheque &+01+-1hW  
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支票退票to dishonour a cheque )MSZ2)(  
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拒付支票to refuse a cheque L&kr{7q  
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拒付支票to stop payment of a cheque b*EXIzQ  
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提示要求付款to present for payment Q9c)k{QZ  
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见票即付持票人payable to bearer UV AJxqz%}  
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支付指定人payable to order  |yKud  
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已过期||无效out of date||stale ^zr^ N?a  
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请给出票人R/D||refer to drawer 2eb1lJdS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z[?mc|*x  
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文字与数字不一致words and figures differ UvJ;A  
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支票 =&nW~<- v  
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时间已过account closed *O~e T  
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更改处应加盖印章alterations require initials i|WQ0fD  
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时间已过effects not cleared =r2]uW9  
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停止付款payment stopped fmX!6Kv  
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支票毁损cheque mutilated 3uWkc3  
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汇款||寄钱to remit||to send money &7e)O
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寄票供取款||支票支付to send a cheque for payment )!:sFa 1  
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寄款人a remitter MGS-4>Q#  
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收款人a remittee i:]*P  
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国外汇票foreign Bill m,i,n9C->  
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国内汇票inland Bill |1b_*G4|  
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跟单汇票documentary bill ^
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空头汇票accommodation bill zi R5:d3   
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原始汇票original bill LEMfG~Czq  
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改写||换新票据renewed bill <h%O?mkC  
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即期汇票sight bill||bill on demand @SZM82qU2z  
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…days after date||…days after date…日后付款 NH$r Z7$  
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…months after date||…months after date…月后付款 -F'b8:m  
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见票后…日付款…days after sight||…days sight ~\{^%~[48  
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见票后…月付款…months after sight||…months sight ,'[<bP'%_  
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同组票据set of bills 'F>'(XWWQ  
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单张汇票sola of exchange||sole of exchange  r.4LU  
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远期汇票usance bill||bill at usance  oc8:r  
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长期汇票long bill s C9&Dgkk  
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短期汇票short bill y|'SXM  
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逾期汇票overdue bill v
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宽限日期days of grace ]('D^Ro  
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电汇telegraphic transfer （T.T） '` pDngX  
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邮汇postal order||postal note （Am.）||post office order||money order x
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本票promissory note （P/N） -wjN"g<  
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押汇负责书||押汇保证书letter of hypothecation jYe'V#5S#  
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副保||抵押品||付属担保物collateral security 0:+WO%z  
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担保书trust receipt||letter of indemnity ^k]XEW{PG  
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承兑||认付acceptance ayiu,DXx  
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单张承兑general acceptance X-wf:h?i  
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有条件承兑qualified acceptance ;cQ6g` bM\  
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附条件认付conditional acceptance ~8]NK&J  
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部分认付partial acceptance   62Z#YQ}x