[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。   Z)dE#A_X  
会计报表statement of account =(]||1.  
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往来帐目account current ALl0(<u67  
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现在往来帐||存款额current accout 6
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销货帐account sales "bk'#?9  
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共同计算帐项joint account ZY{zFg9  
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未决帐项outstanding account 7
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贷方帐项credit account||creditor account [;8vO=Z  
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借方帐项debit account||debtor account V.12  
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应付帐||应付未付帐account payable c&u~M=EW  
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应收帐||应收未收帐account receivable XbL\l  
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新交易||新帐new account +oe%bk|A  
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未决帐||老帐old account {ehAF=C  
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现金帐cash account sCwX|  
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流水帐running account  f]JLFg7  
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暂记帐||未定帐suspense account y&8kORz;?  
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过期帐||延滞帐overdue account||pastdue account :KL5A1{  
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杂项帐户sundry account soi.`xE  
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详细帐单||明细表detail account e-.s63hm  
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呆帐bad account JSOgq/\  
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会计项目title of account ,F)9{ <r]  
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会计薄||帐薄account-book si|DxDx  
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营业报告书||损益计算表account of budiness||business report lImg+r T{  
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借贷细帐||交验帐account rendered b\^q9fy  
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明细帐account stated vuCl(/P`  
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与…银行开立一户头to open an account with (T]<  
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与…银行建立交易to keep account with 7^|, l  
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继续记帐to keep account }&{z-/;H  
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与…有交易to have an account with c+^#(OB  
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作成会计帐||有往来帐项to make out an account with =Q!)xEK  
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清算||清理债务to make up an account 8'Y7lOXS  
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清洁帐目||与…停止交易to close ones account with JXBTd=r_oM  
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结帐to close an account )t-Jc+*A>  
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清理未付款to ask an account||to demand an account ZM~kc|&  
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结清差额to balance the account with F;Lg w^1!  
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清算to settle an account||to liquidate an account||to square an account aq|R?  
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审查帐目||监查帐目to audit an account :RH0.5)  
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检查帐目to examine an account =deqj^&@  
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转入A的帐户to charge the amount to As account ?ep'R&NV  
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以计帐方式付款to pay on account }nQni?  
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代理某人||为某人on ones account||on account of one Q bg,q  
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为自己计算||独立帐目on ones own account scffWqEo  
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由某人收益并负风险on ones account and risk||for ones account and risk Z=B6fu*  
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由某人负担for ones account||for account of one wz,T7L  
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按某人指示||列入某人帐户by order and for account of one b;N[_2  
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列入5月份帐目for May account 1|?8g2Vf  
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编入某中帐项下to pass to the account of||to place to the account of SG&VZY  
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寄出清算书to send in an account||to send in render an account d,Fj|}S  
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支票薄cheque book Wz}8O]#/.  
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支票陈票人cheque drawer OX"^a$  
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持票人cheque holder LP{{PT.&X  
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不记名支票cheque to bearer||bearer cheque +<G |Ru-  
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记名支票||认人支票cheque to order kWF/SsE  
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到期支票antedated cheque h>'9-j6B  
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未到期支票postdated cheque E%eTjvvxus  
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保付支票certified cheque &GF|Rr8NXs  
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未获兑现支票，退票returned cheque bYuQ"K A$  
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横线支票crossed cheque ? m$uqi  
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普通横线general crossing \9U4V>p  
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特别横线special crossing jpL'y1@Ut  
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空白支票blank cheque "[`.I*WNo  
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失效支票，过期支票stale cheque {K{&__Nk  
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普通支票open cheque PGT*4r21  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DzZ)a E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sm(QgZO[4  
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支票换现金||兑现to cash a cheque oo{5:  
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清理票款to clear a cheque pRsYA7Ti  
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保证兑现to certify a cheque U] 2fV|Hn  

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填写支票数额to fill up a cheque 4<S*gu*W  

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支票上划线to cross a cheque :Zy7h7P,lT  
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开发支票to make out a cheque ILt95l  
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签发支票，开立支票to draw a cheque||to issue a cheque q&IO9/[dk  
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透支支票to overdraw a cheque a8T<f/qW k  
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背书支票to endorse a cheque !XjvvX"j  
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请付票款||清付票款to pay a cheque||to honour a cheque S~1>q+<Q  
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支票退票to dishonour a cheque [/#c9RA  
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拒付支票to refuse a cheque ~Mv@Bl  
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拒付支票to stop payment of a cheque (~/VP3.S  
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提示要求付款to present for payment +zxj-diM  
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见票即付持票人payable to bearer bWv4'Y!p  
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支付指定人payable to order N9r}nqCN  
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已过期||无效out of date||stale >=hOjV;  
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请给出票人R/D||refer to drawer P F!S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Zya GDv  
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文字与数字不一致words and figures differ p<>%9180!F  
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支票 E"5 zT1d  
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时间已过account closed Ev;HV}G  
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更改处应加盖印章alterations require initials >TUs~  
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时间已过effects not cleared h5WS<P  
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停止付款payment stopped kM5N#|!  
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支票毁损cheque mutilated 98h,VuKVaB  
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汇款||寄钱to remit||to send money Eq^k@  
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寄票供取款||支票支付to send a cheque for payment 'M185wDdAl  
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寄款人a remitter }\}pSq W  
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收款人a remittee Xu`c_  
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国外汇票foreign Bill h`dtcJ0  
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国内汇票inland Bill !/+ZKx("9  
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跟单汇票documentary bill =3OK3|  
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空头汇票accommodation bill aAZS^S4v  
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原始汇票original bill )&]gX  
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改写||换新票据renewed bill m7wD#?lm  
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即期汇票sight bill||bill on demand D7|[:``  
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…days after date||…days after date…日后付款 >nV~5f+  
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…months after date||…months after date…月后付款  H"czF  
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见票后…日付款…days after sight||…days sight D ]Q,~Y&'  
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见票后…月付款…months after sight||…months sight n%zW6}  
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同组票据set of bills Q ^X  
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单张汇票sola of exchange||sole of exchange EdFCaW}""  
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远期汇票usance bill||bill at usance hkV;(Fr&z  
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长期汇票long bill G165grGFd  
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短期汇票short bill fy+fJ )4sj  
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逾期汇票overdue bill fkf69,+"]  
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宽限日期days of grace G
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电汇telegraphic transfer （T.T） q#LB 2M  
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邮汇postal order||postal note （Am.）||post office order||money order _|<kKfd?  
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本票promissory note （P/N） >tF3|:\  
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押汇负责书||押汇保证书letter of hypothecation o95)-Wb  
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副保||抵押品||付属担保物collateral security 6,C2PR_+  
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担保书trust receipt||letter of indemnity $ti*I;)h4  
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承兑||认付acceptance =BD}+(3  
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单张承兑general acceptance 'I$-h<W  
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有条件承兑qualified acceptance [3$L}m  
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附条件认付conditional acceptance {u!Q=D$3  
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部分认付partial acceptance   zzlqj){F