[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。   R{4^t97wH{  
会计报表statement of account Po;W'7"Po`  
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往来帐目account current c]-<vkpV  
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现在往来帐||存款额current accout 0o4XUW   
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销货帐account sales qq`4<0I>  

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共同计算帐项joint account @{e}4s?7od  
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未决帐项outstanding account }tu C}  
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贷方帐项credit account||creditor account u Mv,zO5  
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借方帐项debit account||debtor account .43'HV  
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应付帐||应付未付帐account payable 'oVx#w^mf  
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应收帐||应收未收帐account receivable G4;Oi=  
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新交易||新帐new account G!##X: 6 '  
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未决帐||老帐old account {S\{Ii6  
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现金帐cash account 1GRCV8"Z^  
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流水帐running account XT*sGM  
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暂记帐||未定帐suspense account T>Z<]s  
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过期帐||延滞帐overdue account||pastdue account ~?}Emn;t  
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杂项帐户sundry account WwFm*4{[o  
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详细帐单||明细表detail account o|:b;\)b  
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呆帐bad account ;'K5J9k  
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会计项目title of account aXYY:;  
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会计薄||帐薄account-book p6@ )-2^  
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营业报告书||损益计算表account of budiness||business report t*u:hex  
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借贷细帐||交验帐account rendered AkV#J, 3LC  
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明细帐account stated D@.6>:;il  
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与…银行开立一户头to open an account with H{wl% G  
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与…银行建立交易to keep account with :F?C)
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继续记帐to keep account ,zjv7$L  
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与…有交易to have an account with k,*XG$2h  
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作成会计帐||有往来帐项to make out an account with XL^GZ  
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清算||清理债务to make up an account |6-nbj  
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清洁帐目||与…停止交易to close ones account with 59u}W 0  
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结帐to close an account hZb_P\1X  
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清理未付款to ask an account||to demand an account PKz':_|  
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结清差额to balance the account with +}AI@+  
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清算to settle an account||to liquidate an account||to square an account HzsdHH(J  
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审查帐目||监查帐目to audit an account 53h0UL  
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检查帐目to examine an account 6A ah9  
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转入A的帐户to charge the amount to As account i6Gu@( 8Q  
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以计帐方式付款to pay on account a+QpM*n7Lq  
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代理某人||为某人on ones account||on account of one 
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为自己计算||独立帐目on ones own account =(^3}x  
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由某人收益并负风险on ones account and risk||for ones account and risk dRMx[7jVA  
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由某人负担for ones account||for account of one mkpMfPt  
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按某人指示||列入某人帐户by order and for account of one xz]~ jL@-]  
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列入5月份帐目for May account <3 uNl  
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编入某中帐项下to pass to the account of||to place to the account of p7~!z.)o  
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寄出清算书to send in an account||to send in render an account /{2,zW  
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支票薄cheque book 8EYk
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支票陈票人cheque drawer u&e~1?R  
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持票人cheque holder 8CE
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不记名支票cheque to bearer||bearer cheque mZB
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记名支票||认人支票cheque to order H*6W q  
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到期支票antedated cheque a.Vuu)+Quw  
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未到期支票postdated cheque 0{mex4  
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保付支票certified cheque H
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未获兑现支票，退票returned cheque vSh `&w^*  
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横线支票crossed cheque pot~<d`:K"  
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普通横线general crossing % )n=x ne  
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特别横线special crossing 2pAW9R#UV-  
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空白支票blank cheque =">NQ)98u  
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失效支票，过期支票stale cheque snJ129}A  
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普通支票open cheque cNH7C"@GVu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [ 3HfQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A=4OWV?  
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支票换现金||兑现to cash a cheque v2?ZQeHr_(  
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清理票款to clear a cheque 8-i#8'/x  
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保证兑现to certify a cheque Yz bXuJ4  
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填写支票数额to fill up a cheque HP=+<]?{G  
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支票上划线to cross a cheque hQi 2U  
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开发支票to make out a cheque OCU r{Nh  
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签发支票，开立支票to draw a cheque||to issue a cheque /\Ef%@  
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透支支票to overdraw a cheque +H.`MZ=  
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背书支票to endorse a cheque ?0SEMmp`H  
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请付票款||清付票款to pay a cheque||to honour a cheque +:f"Y0  
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支票退票to dishonour a cheque Tk>#G{Wb-  
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拒付支票to refuse a cheque  Z.WW(C.  
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拒付支票to stop payment of a cheque ,bd_:  
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提示要求付款to present for payment lk!@?  
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见票即付持票人payable to bearer @c#(.=  
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支付指定人payable to order b'y%n  
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已过期||无效out of date||stale :DNjhZ  
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请给出票人R/D||refer to drawer Q
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #G3<7PK  
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文字与数字不一致words and figures differ >_TZ'FT  
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支票 d5b% W3  
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时间已过account closed t-AmX)$  
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更改处应加盖印章alterations require initials "4Nt\WQ  
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时间已过effects not cleared #Z#-Ht  
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停止付款payment stopped "Q<MS'a  
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支票毁损cheque mutilated 0K+ne0I  
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汇款||寄钱to remit||to send money #cJ@uqR  
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寄票供取款||支票支付to send a cheque for payment ' QG?nu  
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寄款人a remitter \zY!qpX<  
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收款人a remittee T%Lx%Qn  
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国外汇票foreign Bill *|0 -~u%q  
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国内汇票inland Bill p?!/+  
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跟单汇票documentary bill ^c<Ve'-
 
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空头汇票accommodation bill UpG~[u)%@  
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原始汇票original bill ]`K2N  
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改写||换新票据renewed bill [6fQ7uFMM8  
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即期汇票sight bill||bill on demand 8=l%5r^cq  
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…days after date||…days after date…日后付款 b;n[mk  
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…months after date||…months after date…月后付款 $Yq9P0Ya  
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见票后…日付款…days after sight||…days sight S'" Df5  
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见票后…月付款…months after sight||…months sight )8AXm  
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同组票据set of bills ;pAK_>
 
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单张汇票sola of exchange||sole of exchange P0@,fd<  
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远期汇票usance bill||bill at usance F8=+j_UGI  
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长期汇票long bill S[gx{Bxiw  
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短期汇票short bill 4x34u}l  
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逾期汇票overdue bill RZLq]8pM  
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宽限日期days of grace [,Gg^*umS  
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电汇telegraphic transfer （T.T） .('SW\u-  
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邮汇postal order||postal note （Am.）||post office order||money order q9"96({\@  
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本票promissory note （P/N） D.:Zx  
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押汇负责书||押汇保证书letter of hypothecation M`_0C38  
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副保||抵押品||付属担保物collateral security {}9a6.V;}  
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担保书trust receipt||letter of indemnity [Xkx_B  
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承兑||认付acceptance # !=tDc &  
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单张承兑general acceptance zLQx%Yg!  
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有条件承兑qualified acceptance 5P bW[  
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附条件认付conditional acceptance 4euO1=  
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部分认付partial acceptance   BT$_@%ea&