[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。   s0_nLbWwO  
会计报表statement of account {_Gs*<.  
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往来帐目account current c=+!>Z&i$G  
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现在往来帐||存款额current accout F\KUZ[%  

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销货帐account sales MxGW(p  
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共同计算帐项joint account ^BL"wk  
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未决帐项outstanding account TuYCR>P[  
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贷方帐项credit account||creditor account XS
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借方帐项debit account||debtor account k: ;WtBC6j  
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应付帐||应付未付帐account payable Lu0x (/  
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应收帐||应收未收帐account receivable =6#Eh=7N  
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新交易||新帐new account 9!DQ~k%  
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未决帐||老帐old account 9 5RBO4w%w  
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现金帐cash account PIpi1v*qz  
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流水帐running account r{%qf;  
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暂记帐||未定帐suspense account w(TJ*::T  
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过期帐||延滞帐overdue account||pastdue account Clb@$,  
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杂项帐户sundry account 1q1jZqno  
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详细帐单||明细表detail account B i<Q=x'Z;  
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呆帐bad account Ziu]'#  
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会计项目title of account fGw9!  
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会计薄||帐薄account-book /mu*-,aeX  
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营业报告书||损益计算表account of budiness||business report "?I y(*^  
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借贷细帐||交验帐account rendered s1=G;  
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明细帐account stated K8.!_ c  
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与…银行开立一户头to open an account with ^ tg<K  
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与…银行建立交易to keep account with C"T;Qp~B  
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继续记帐to keep account %pd,%pg  
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与…有交易to have an account with :Ab%g-  
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作成会计帐||有往来帐项to make out an account with Q;JM$a?5iV  
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清算||清理债务to make up an account 1\>^m  
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清洁帐目||与…停止交易to close ones account with ssRbhlD/*1  
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结帐to close an account n}G|/v<  
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清理未付款to ask an account||to demand an account QpA/SmJ  
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结清差额to balance the account with \$e)*9)  
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清算to settle an account||to liquidate an account||to square an account ve/<=IR Zo  
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审查帐目||监查帐目to audit an account 5^lxj~ F  
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检查帐目to examine an account \$\ENQ ;Nk  
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转入A的帐户to charge the amount to As account _:C9{aEZb  
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以计帐方式付款to pay on account s4S
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代理某人||为某人on ones account||on account of one !~&R"2/  
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为自己计算||独立帐目on ones own account J}+6UlD  
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由某人收益并负风险on ones account and risk||for ones account and risk ^Z#W_R\l  
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由某人负担for ones account||for account of one _D_LgH;}  
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按某人指示||列入某人帐户by order and for account of one q+]h=:5=I  
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列入5月份帐目for May account @reeO=  
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编入某中帐项下to pass to the account of||to place to the account of ";Rtiiu  
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寄出清算书to send in an account||to send in render an account 4NG?_D5&  
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支票薄cheque book F R!? #!  
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支票陈票人cheque drawer eI:C {0p=  
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持票人cheque holder <_Q:'cx'  
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不记名支票cheque to bearer||bearer cheque H 
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记名支票||认人支票cheque to order JEgx@};O  
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到期支票antedated cheque m[@Vf9  
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未到期支票postdated cheque \$OF1i@
 
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保付支票certified cheque ,
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未获兑现支票，退票returned cheque `TPOCxM Mo  
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横线支票crossed cheque dG71*)<)t  
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普通横线general crossing f5==";eP  
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特别横线special crossing :4T("a5aM  
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空白支票blank cheque Z0
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失效支票，过期支票stale cheque b4""|P?L  
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普通支票open cheque Iu35#j  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J!*/a'Cv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *I?Eb-!t  
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支票换现金||兑现to cash a cheque >u(>aV|A  
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清理票款to clear a cheque lRP1&FH0  
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保证兑现to certify a cheque {+g[l5CR[  
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填写支票数额to fill up a cheque p=QYc)3F  
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支票上划线to cross a cheque ^5 t  
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开发支票to make out a cheque ARfRsP x r  
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签发支票，开立支票to draw a cheque||to issue a cheque |k{-l!HI  
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透支支票to overdraw a cheque gK3Mms
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背书支票to endorse a cheque [[)_BmS5r  
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请付票款||清付票款to pay a cheque||to honour a cheque ;S/7 h6  
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支票退票to dishonour a cheque 5GAy "Xd  
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拒付支票to refuse a cheque g3?U#7i  
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拒付支票to stop payment of a cheque |&hU=J o  
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提示要求付款to present for payment xT F=Y_
 
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见票即付持票人payable to bearer MPRO !45Z  
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支付指定人payable to order T0FZ7  
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已过期||无效out of date||stale ,{j4  
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请给出票人R/D||refer to drawer D&[Z;,CHMA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y5jYm
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文字与数字不一致words and figures differ &jJckT  
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支票 ?*K<*wBw#  
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时间已过account closed )
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更改处应加盖印章alterations require initials `)tK^[,<W  
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时间已过effects not cleared Gj`f-- 2GE  
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停止付款payment stopped +(AwSh!  
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支票毁损cheque mutilated \UtS>4w\  
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汇款||寄钱to remit||to send money /
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寄票供取款||支票支付to send a cheque for payment oUS,+e  
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寄款人a remitter y<uE-4
 
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收款人a remittee g)N54WV  
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国外汇票foreign Bill G,/Gq+WX  
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国内汇票inland Bill j%GbgJ  
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跟单汇票documentary bill aZC*7AK   
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空头汇票accommodation bill Z c<]^QR  
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原始汇票original bill Q+/R JM?3@  
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改写||换新票据renewed bill `lvh\[ 3^  
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即期汇票sight bill||bill on demand e8 v; D  
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…days after date||…days after date…日后付款 d[yrNB6|  
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…months after date||…months after date…月后付款 M$gvq:}kt  
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见票后…日付款…days after sight||…days sight }t}38%1i  
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见票后…月付款…months after sight||…months sight EmYO5Whi  
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同组票据set of bills 4b]IazL)  
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单张汇票sola of exchange||sole of exchange u_h=nk  
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远期汇票usance bill||bill at usance yl[2et  
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长期汇票long bill YNuewD  
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短期汇票short bill %{7$\|;J'  
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逾期汇票overdue bill +>n.T  
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宽限日期days of grace |p'_k(z}  
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电汇telegraphic transfer （T.T） NdaVT5RB  
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邮汇postal order||postal note （Am.）||post office order||money order M'pY-/.  
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本票promissory note （P/N） D'U\]'.  
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押汇负责书||押汇保证书letter of hypothecation PX+"" #  
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副保||抵押品||付属担保物collateral security 3 hp tP  
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担保书trust receipt||letter of indemnity zIX}[l4EW~  
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承兑||认付acceptance si+5h6I.}  
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单张承兑general acceptance z{<q0.^EFh  
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有条件承兑qualified acceptance -NI@xJO4(;  
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附条件认付conditional acceptance Lt#:R\;&  
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部分认付partial acceptance   3 8ls 4v3