[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。   vc>^.#7
 
会计报表statement of account ;3.T* ?|o  
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往来帐目account current $+!}Vtb  
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现在往来帐||存款额current accout +s+PnZ%0V  
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销货帐account sales ${TB2q}%  
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共同计算帐项joint account .=b +O~  
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未决帐项outstanding account -I ruua7b  
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贷方帐项credit account||creditor account st'?3A  
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借方帐项debit account||debtor account 5EV8zf  
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应付帐||应付未付帐account payable <4!&iU+;  
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应收帐||应收未收帐account receivable :hl}Zn~jt  
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新交易||新帐new account z5o9\.y({  
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未决帐||老帐old account 2Z IpzH/8  
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现金帐cash account tpx3:|  
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流水帐running account L&gEQDPgq|  
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暂记帐||未定帐suspense account @Ozf}}#  
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过期帐||延滞帐overdue account||pastdue account Kp=3 \)&  
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杂项帐户sundry account !#|fuOWe  
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详细帐单||明细表detail account :;#}9g9  
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呆帐bad account [\M?8R$)  
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会计项目title of account o >4>7  
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会计薄||帐薄account-book d@`:9 G3  
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营业报告书||损益计算表account of budiness||business report T^H) lC#R  
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借贷细帐||交验帐account rendered xcRrI|?eC  
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明细帐account stated 8;BwzRtgT  
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与…银行开立一户头to open an account with v&,VC~RN-J  
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与…银行建立交易to keep account with GT}#iM  
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继续记帐to keep account .{ Lm  
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与…有交易to have an account with XzFqQ-H  
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作成会计帐||有往来帐项to make out an account with ! r\ktX  
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清算||清理债务to make up an account l zknB  
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清洁帐目||与…停止交易to close ones account with aV#;o9H{
  
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结帐to close an account KAEpFobYo  
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清理未付款to ask an account||to demand an account 9jBr868  
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结清差额to balance the account with -<.NEV  
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清算to settle an account||to liquidate an account||to square an account OPh@H.)^  
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审查帐目||监查帐目to audit an account Ps-d#~4U;  
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检查帐目to examine an account [a6lE"yr  
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转入A的帐户to charge the amount to As account S)h1e%f, f  
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以计帐方式付款to pay on account 4 .qjTR  
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代理某人||为某人on ones account||on account of one :W55JD'  
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为自己计算||独立帐目on ones own account 'ZZ/:MvQa  
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由某人收益并负风险on ones account and risk||for ones account and risk b8
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由某人负担for ones account||for account of one qKXn=J/0tA  
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按某人指示||列入某人帐户by order and for account of one 9`{cX  
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列入5月份帐目for May account [;bLlS,  
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编入某中帐项下to pass to the account of||to place to the account of 'aJ?Syn  
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寄出清算书to send in an account||to send in render an account :1I,:L  
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支票薄cheque book R_&>iu'[  
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支票陈票人cheque drawer ,$Mw/fA  
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持票人cheque holder -llujB%;,e  
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不记名支票cheque to bearer||bearer cheque :zCm$@  
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记名支票||认人支票cheque to order Cn,dr4J[  
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到期支票antedated cheque !dGgLU_  
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未到期支票postdated cheque ;J:YNup  
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保付支票certified cheque :p{iBD
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未获兑现支票，退票returned cheque 6*e:ey U  
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横线支票crossed cheque D -jew&B  
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普通横线general crossing ?vhW`LXNB  
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特别横线special crossing A4#m&o  
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空白支票blank cheque r4-r z+x  
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失效支票，过期支票stale cheque 1*a2s2G '  
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普通支票open cheque ]!f=b\-Av  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ci$o~b6V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WB= gN:?  
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支票换现金||兑现to cash a cheque rc"Z$qU?  
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清理票款to clear a cheque xL mo?Y*  
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保证兑现to certify a cheque wp} PQw:  
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填写支票数额to fill up a cheque D].1X0^hp  
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支票上划线to cross a cheque gi~*1RIel;  
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开发支票to make out a cheque O{Wy;7i  
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签发支票，开立支票to draw a cheque||to issue a cheque Yf<6[(6 O  
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透支支票to overdraw a cheque #pLd';  
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背书支票to endorse a cheque 8eQ 4[wJY  
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请付票款||清付票款to pay a cheque||to honour a cheque >}Fe9Y.o  
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支票退票to dishonour a cheque \$W>@w0  
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拒付支票to refuse a cheque gWL'Fl}H  
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拒付支票to stop payment of a cheque z^'3f!:3   
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提示要求付款to present for payment /p}^Tpu  
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见票即付持票人payable to bearer Yi:@>A<#  
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支付指定人payable to order 8A}cxk  
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已过期||无效out of date||stale js^+{~
 
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请给出票人R/D||refer to drawer @A?Ss8p'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F`))qCgg]  
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文字与数字不一致words and figures differ _ x8gEK8  
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支票 KUD&vqx3  
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时间已过account closed dA03,s  
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更改处应加盖印章alterations require initials 1xBgb/+  
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时间已过effects not cleared {(#2G,  
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停止付款payment stopped T@H<Fm_  
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支票毁损cheque mutilated ){}1u ?  

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汇款||寄钱to remit||to send money ,::f? Gc7j  
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寄票供取款||支票支付to send a cheque for payment Ht4A   
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寄款人a remitter IoKN.#;^  
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收款人a remittee bDtb"V8e  
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国外汇票foreign Bill HRg< f= oz  
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国内汇票inland Bill lvp8{]I<  
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跟单汇票documentary bill kO}QOL4  
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空头汇票accommodation bill w%?6s3
 
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原始汇票original bill "w&G1
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改写||换新票据renewed bill }J+\o~  
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即期汇票sight bill||bill on demand bM>5=Zox  
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…days after date||…days after date…日后付款 L4!T  
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…months after date||…months after date…月后付款 Bs;.oK5!n@  
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见票后…日付款…days after sight||…days sight 9
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见票后…月付款…months after sight||…months sight {hi 'LA-4@  
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同组票据set of bills ~O~R,h>  
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单张汇票sola of exchange||sole of exchange $94l('B6H  
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远期汇票usance bill||bill at usance v6*8C
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长期汇票long bill t`eUD>\  
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短期汇票short bill +5oK91o[y  
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逾期汇票overdue bill MNVOloA  
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宽限日期days of grace ~"8)9&  
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电汇telegraphic transfer （T.T） |}2X|4&X  
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邮汇postal order||postal note （Am.）||post office order||money order %:vMD  
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本票promissory note （P/N） /.<2I  
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押汇负责书||押汇保证书letter of hypothecation #0gwN2Nv"L  
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副保||抵押品||付属担保物collateral security |)+;d  
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担保书trust receipt||letter of indemnity w |0w<K  
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承兑||认付acceptance +`s %-}-r  
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单张承兑general acceptance @EV*QC2l;Y  
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有条件承兑qualified acceptance I|oS`iLl$  
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附条件认付conditional acceptance E3==gYCe*  
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部分认付partial acceptance   2qkZ B0[