[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。   do[w&`jw8  
会计报表statement of account 0
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往来帐目account current )k[{re  
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现在往来帐||存款额current accout ]bP1gV(b-  
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销货帐account sales bn:74,GeyK  
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共同计算帐项joint account De ([fC  
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未决帐项outstanding account K BlJJH`z{  
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贷方帐项credit account||creditor account kq*IC
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借方帐项debit account||debtor account ;w;+< Rd  
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应付帐||应付未付帐account payable jZk dTiI  
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应收帐||应收未收帐account receivable &,QBJx<#  
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新交易||新帐new account .[ s6x5M  
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未决帐||老帐old account /~{fPS  
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现金帐cash account G[+{[W  
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流水帐running account * Na8w'Q  
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暂记帐||未定帐suspense account _4LDzVjNRe  
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过期帐||延滞帐overdue account||pastdue account gMPvzBpP  
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杂项帐户sundry account { 3BWT  
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详细帐单||明细表detail account 1`9'.w+r  
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呆帐bad account #U6~U6@  
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会计项目title of account FXbalQ?^  
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会计薄||帐薄account-book {'o \#4Wk  
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营业报告书||损益计算表account of budiness||business report "9,+m$nj  
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借贷细帐||交验帐account rendered cKt8e^P  
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明细帐account stated rlkg.e6  
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与…银行开立一户头to open an account with &Fl*
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与…银行建立交易to keep account with xcN >L  
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继续记帐to keep account ETq~,g'  
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与…有交易to have an account with } mEsb?  
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作成会计帐||有往来帐项to make out an account with EXT_x q  
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清算||清理债务to make up an account }aa ~@K<A  
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清洁帐目||与…停止交易to close ones account with GA@Zfcg  
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结帐to close an account } T1~fa  
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清理未付款to ask an account||to demand an account k{j (Gb2sp  
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结清差额to balance the account with ^DS+O>  
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清算to settle an account||to liquidate an account||to square an account >L>t$1hXM  
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审查帐目||监查帐目to audit an account 7ezf.[{R  
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检查帐目to examine an account Xm}~u?$3  
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转入A的帐户to charge the amount to As account /|2#s%|-=  
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以计帐方式付款to pay on account B!cg)Y?.bd  
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代理某人||为某人on ones account||on account of one s`:-6{E  
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为自己计算||独立帐目on ones own account |_J[n!~f7  
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由某人收益并负风险on ones account and risk||for ones account and risk 2So7fZa^wg  
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由某人负担for ones account||for account of one 1&@s2ee4   
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按某人指示||列入某人帐户by order and for account of one nsJN)Pt  
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列入5月份帐目for May account P#g"c.?;  
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编入某中帐项下to pass to the account of||to place to the account of bX:ARe O  
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寄出清算书to send in an account||to send in render an account Ny>tJ~I  
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支票薄cheque book P{eL;^I  
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支票陈票人cheque drawer c8sY#I  
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持票人cheque holder vnXa4\Vdy  
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不记名支票cheque to bearer||bearer cheque P+sxlf:0  
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记名支票||认人支票cheque to order dlC)&Ai
 
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到期支票antedated cheque Memz>uux  
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未到期支票postdated cheque Bl-nS{9 "  
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保付支票certified cheque [0D( PV(n  
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未获兑现支票，退票returned cheque I_J;/!l=  
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横线支票crossed cheque 1e*+k$-{  
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普通横线general crossing Ql>DS~a  
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特别横线special crossing G}CzeL
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空白支票blank cheque Z VuHO7'  
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失效支票，过期支票stale cheque [Z|R-{"  
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普通支票open cheque Jz s.)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;1&%Wj"d  
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支票换现金||兑现to cash a cheque 0'`>20Y  
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清理票款to clear a cheque ulV)X/]1  
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保证兑现to certify a cheque ULqnr@/FbK  
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填写支票数额to fill up a cheque $Zp\^cIE+  
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支票上划线to cross a cheque rvuskXdo  
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开发支票to make out a cheque nIJ2*QJ  
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签发支票，开立支票to draw a cheque||to issue a cheque 7N,E%$QL  
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透支支票to overdraw a cheque HtB>
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背书支票to endorse a cheque 13wO6tS k  
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请付票款||清付票款to pay a cheque||to honour a cheque Gs;wx_k^  
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支票退票to dishonour a cheque L,c@Z@  
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拒付支票to refuse a cheque rpH ,c[D  
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拒付支票to stop payment of a cheque }M-^A{C\%  
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提示要求付款to present for payment &SuWmtq  
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见票即付持票人payable to bearer ^k6 A,Ak  
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支付指定人payable to order 0'q&7 MV  
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已过期||无效out of date||stale h=h4`uA9  
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请给出票人R/D||refer to drawer e>z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MiHa'90{K  
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文字与数字不一致words and figures differ  *-Y`7=^$  
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支票 khFr%u ?S  
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时间已过account closed N,kPR  
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更改处应加盖印章alterations require initials 24{Tl q3  
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时间已过effects not cleared
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停止付款payment stopped
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支票毁损cheque mutilated 2Xw=kwu  
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汇款||寄钱to remit||to send money ws/e~ T<c  
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寄票供取款||支票支付to send a cheque for payment y~ 2C2'7  
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寄款人a remitter 1s-dqHz"s  
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收款人a remittee hw5NHZ I'  
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国外汇票foreign Bill +DsdzR`Gx,  
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国内汇票inland Bill ^5'pJ/BV  
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跟单汇票documentary bill omP\qOc  
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空头汇票accommodation bill zi^?9n),  
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原始汇票original bill $,.XPK5Qu  
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改写||换新票据renewed bill ;!hwcOkX  
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即期汇票sight bill||bill on demand h}y]
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…days after date||…days after date…日后付款 5i@
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…months after date||…months after date…月后付款 ^qY?x7mx1  
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见票后…日付款…days after sight||…days sight I}sb0 Q&  
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见票后…月付款…months after sight||…months sight MBq
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同组票据set of bills [gDl<6
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单张汇票sola of exchange||sole of exchange #F=!g?  
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远期汇票usance bill||bill at usance h e[2,  
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长期汇票long bill b~*CJ8Ad  
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短期汇票short bill Jr=XVQ
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逾期汇票overdue bill \<HY'[gr  
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宽限日期days of grace j}O7fLRu  
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电汇telegraphic transfer （T.T） z?@N+||,.  
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邮汇postal order||postal note （Am.）||post office order||money order ^fQa whub  
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本票promissory note （P/N） Jflm-Hhsf  
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押汇负责书||押汇保证书letter of hypothecation #;=sJ[m4  
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副保||抵押品||付属担保物collateral security q+} \(|  
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担保书trust receipt||letter of indemnity /P
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承兑||认付acceptance tXuf!  
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单张承兑general acceptance ]:;dJc'  
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有条件承兑qualified acceptance ]V)*WP#a  
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附条件认付conditional acceptance ;XQ27,K&  
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部分认付partial acceptance   =\
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