[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。   )V!dmVQq{g  
会计报表statement of account PvzB, 2":  
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往来帐目account current .\0
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现在往来帐||存款额current accout iJg3`1@j  
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销货帐account sales ,!"\L~6  
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共同计算帐项joint account kLK
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未决帐项outstanding account J 4 yT|  
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贷方帐项credit account||creditor account gB!K{ Io'  
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借方帐项debit account||debtor account (,<
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应付帐||应付未付帐account payable W{\){fr6O  
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应收帐||应收未收帐account receivable >r7{e:~q  
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新交易||新帐new account h(hb?f@1:  
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未决帐||老帐old account YX+Da"\  
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现金帐cash account YcS}ug7  
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流水帐running account !*wK4UcX"  
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暂记帐||未定帐suspense account RaFk/mSw  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account Au'[|Prr  
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详细帐单||明细表detail account @RKw1$BA  
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呆帐bad account j r6)K;:.  
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会计项目title of account 6vz9r)L  
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会计薄||帐薄account-book +`Bm  
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营业报告书||损益计算表account of budiness||business report Ftj3` Mu  
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借贷细帐||交验帐account rendered 0q"&AxNsP  
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明细帐account stated M")v ph^  
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与…银行开立一户头to open an account with [Z0&`qz  
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与…银行建立交易to keep account with &ZFsK c#  
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继续记帐to keep account mY2Ubn*  
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与…有交易to have an account with OUn,
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作成会计帐||有往来帐项to make out an account with :<Y,^V(  
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清算||清理债务to make up an account [2.uwn]i  
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清洁帐目||与…停止交易to close ones account with #Zk6   
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结帐to close an account Q&^ti)vB  
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清理未付款to ask an account||to demand an account V[Fzh\2n  
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结清差额to balance the account with Hb=4k)-/]  
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清算to settle an account||to liquidate an account||to square an account QM`A74j0]\  
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审查帐目||监查帐目to audit an account 2ksX6M3kY  
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检查帐目to examine an account xRq|W4ay  
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转入A的帐户to charge the amount to As account E(*RtOC<W  
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以计帐方式付款to pay on account \$}^u5Y  
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代理某人||为某人on ones account||on account of one kUUey
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为自己计算||独立帐目on ones own account jQ@z!GirT  
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由某人收益并负风险on ones account and risk||for ones account and risk iyAeR!`  
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由某人负担for ones account||for account of one YvL5>;  
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按某人指示||列入某人帐户by order and for account of one O@6iG  
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列入5月份帐目for May account WcqQR))n  
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编入某中帐项下to pass to the account of||to place to the account of m1H_kJ  
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寄出清算书to send in an account||to send in render an account }vzP\  
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支票薄cheque book FFX-kS  
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支票陈票人cheque drawer 15dhr]8E  
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持票人cheque holder Yw @)0%G  
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不记名支票cheque to bearer||bearer cheque -!i1xR(;h  
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记名支票||认人支票cheque to order w3l2u1u  
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到期支票antedated cheque @'n0 75)h  
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未到期支票postdated cheque tSibzl~  
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保付支票certified cheque E$O-\)wY0  
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未获兑现支票，退票returned cheque 5<64 C}fE3  
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横线支票crossed cheque Cp"a,%b6u  
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普通横线general crossing LH}]& >F  
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特别横线special crossing w?#s)z4}g  
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空白支票blank cheque +H{TV#+r  
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失效支票，过期支票stale cheque -v %n@8p  
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普通支票open cheque i(qZ#oN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S(^HIJK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a^o'KN{  
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支票换现金||兑现to cash a cheque d/Sw.=vq  
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清理票款to clear a cheque ;Zm-B]\  
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保证兑现to certify a cheque ?}e^-//*i  
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填写支票数额to fill up a cheque K
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支票上划线to cross a cheque t"s$YB>}  
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开发支票to make out a cheque n:[@#xs-  
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签发支票，开立支票to draw a cheque||to issue a cheque Lb?WhjqZ  
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透支支票to overdraw a cheque G@KDRv  
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背书支票to endorse a cheque 0xx4rpH  
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请付票款||清付票款to pay a cheque||to honour a cheque ?fN6_x2e3  
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支票退票to dishonour a cheque =;4K5l{c  
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拒付支票to refuse a cheque :%z#s  
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拒付支票to stop payment of a cheque ?e m8nZ'  
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提示要求付款to present for payment ol41%q*  

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见票即付持票人payable to bearer ^.R!sQ  
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支付指定人payable to order O\ _ro.  
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已过期||无效out of date||stale n 7i5A:  
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请给出票人R/D||refer to drawer KJV8y"^=Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kc0MQ TJU  
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文字与数字不一致words and figures differ 0VcHz$ 6  
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支票 E%bhd4$G  
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时间已过account closed E`oA(x7l  
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更改处应加盖印章alterations require initials QMBT8x/+_'  
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时间已过effects not cleared kM506U<g  
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停止付款payment stopped i]r(VKX  
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支票毁损cheque mutilated ekhv.;N~  
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汇款||寄钱to remit||to send money VO:4wC"7  
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寄票供取款||支票支付to send a cheque for payment I1fpX |  
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寄款人a remitter [
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收款人a remittee Q~(Gll;  
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国外汇票foreign Bill LU:xmDv  
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国内汇票inland Bill &zJI~R  
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跟单汇票documentary bill R
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空头汇票accommodation bill IIR+qJ__|  
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原始汇票original bill x4^nT=?6_  
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改写||换新票据renewed bill cZh0\DyU  
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即期汇票sight bill||bill on demand dOeM0_o  
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…days after date||…days after date…日后付款 juHL$SGC  
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…months after date||…months after date…月后付款 u} mj)Nk  
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见票后…日付款…days after sight||…days sight /I7V\  
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见票后…月付款…months after sight||…months sight W[&nQW$E  
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同组票据set of bills O=o}uB-*6  
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单张汇票sola of exchange||sole of exchange xTAfVN  
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远期汇票usance bill||bill at usance R (f:UC  
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长期汇票long bill >#
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短期汇票short bill P'<i3# ;7X  
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逾期汇票overdue bill 2|,$#V=  
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宽限日期days of grace 1`8s
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电汇telegraphic transfer （T.T） $wM..ee  
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邮汇postal order||postal note （Am.）||post office order||money order o9xc$hX}  
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本票promissory note （P/N） )9Q+07  
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押汇负责书||押汇保证书letter of hypothecation K28L(4)  
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副保||抵押品||付属担保物collateral security ;2kQ)Bq"  
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担保书trust receipt||letter of indemnity v/ry" W  
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承兑||认付acceptance gV]4R"/  
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单张承兑general acceptance CAc]SxLh  
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有条件承兑qualified acceptance UA.Tp[u  
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附条件认付conditional acceptance ytj});,>  
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部分认付partial acceptance   oN}\bK