[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。   @~+
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会计报表statement of account 8k0f&Cak=  
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往来帐目account current Bs!F |x(  
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现在往来帐||存款额current accout Dga;GYx  
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销货帐account sales 99YgQ Y]HO  
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共同计算帐项joint account v(`9+*  
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未决帐项outstanding account !XqU'xxC  
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贷方帐项credit account||creditor account \5pBK  
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借方帐项debit account||debtor account !x$6wzKa  
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应付帐||应付未付帐account payable /_D_W,#P  
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应收帐||应收未收帐account receivable 53<.Knw5a  
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新交易||新帐new account R^?9V=Y<T  
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未决帐||老帐old account k~XDwmt;  
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现金帐cash account p~3 (nk<+  
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流水帐running account  Jq*Q;}n  
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暂记帐||未定帐suspense account P}=U #AV4  
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过期帐||延滞帐overdue account||pastdue account d<cqY<y VA  
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杂项帐户sundry account HJ_8 `( '  
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详细帐单||明细表detail account MG,)|XpyWJ  
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呆帐bad account O >eg_K,c  
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会计项目title of account 6F_:,b^  
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会计薄||帐薄account-book N$.=1Q$F6  
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营业报告书||损益计算表account of budiness||business report X#o<))  
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借贷细帐||交验帐account rendered y9U~4  
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明细帐account stated i3cMRcS;  
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与…银行开立一户头to open an account with '=(D7F;  
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与…银行建立交易to keep account with \A6}=  
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继续记帐to keep account p }e|E!  
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与…有交易to have an account with } :S}jo7  
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作成会计帐||有往来帐项to make out an account with {I/t3.R`  
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清算||清理债务to make up an account I%{ 1K+V/  
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清洁帐目||与…停止交易to close ones account with </ b_Rar  
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结帐to close an account o*3\xg  
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清理未付款to ask an account||to demand an account ?@<Tzk]a.  
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结清差额to balance the account with q{+}0!o  
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清算to settle an account||to liquidate an account||to square an account 4%4Yqx )  
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审查帐目||监查帐目to audit an account >Bu_NoM  
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检查帐目to examine an account 5
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转入A的帐户to charge the amount to As account ?O"zp65d(  
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以计帐方式付款to pay on account KUC%Da3  
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代理某人||为某人on ones account||on account of one }h* j{b,  
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为自己计算||独立帐目on ones own account BqM[{Kv  
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由某人收益并负风险on ones account and risk||for ones account and risk ,XI=e=  

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由某人负担for ones account||for account of one )6eFYt%c  
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按某人指示||列入某人帐户by order and for account of one %d<UMbS^  
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列入5月份帐目for May account !& >LLZ  
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编入某中帐项下to pass to the account of||to place to the account of {hm-0Q  
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寄出清算书to send in an account||to send in render an account e@&2q{Gi=  
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支票薄cheque book [4@@b"H  
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支票陈票人cheque drawer uC6e2py<[  
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持票人cheque holder }uO2x@  
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不记名支票cheque to bearer||bearer cheque /b6
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记名支票||认人支票cheque to order :K(+ KN(  
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到期支票antedated cheque e'=#G$S?g  
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未到期支票postdated cheque u N_<G  
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保付支票certified cheque #rp)Gc  
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未获兑现支票，退票returned cheque )Rj?\ZUR  
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横线支票crossed cheque t,kai6UM  
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普通横线general crossing 0iz\<' p  
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特别横线special crossing 2}5@:cwR+  
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空白支票blank cheque U
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失效支票，过期支票stale cheque [Fr <tKtB  
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普通支票open cheque {65_k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \K:?#07Wj4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @EH@_EwYV  
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支票换现金||兑现to cash a cheque kX:8sbZ##4  
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清理票款to clear a cheque u"kB`||(  
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保证兑现to certify a cheque qn
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填写支票数额to fill up a cheque OC`Mzf%.  
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支票上划线to cross a cheque >7QC
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开发支票to make out a cheque kfy|3KA3m  
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签发支票，开立支票to draw a cheque||to issue a cheque  C0j`H(  
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透支支票to overdraw a cheque t` zPx#])  
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背书支票to endorse a cheque ?/Z5%?6  
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请付票款||清付票款to pay a cheque||to honour a cheque hu-6V="^9  
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支票退票to dishonour a cheque fb|lWEw5h.  
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拒付支票to refuse a cheque :-1 i1d  
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拒付支票to stop payment of a cheque oF(|NS^  
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提示要求付款to present for payment LW+^m6O  
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见票即付持票人payable to bearer |j7{zsH  
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支付指定人payable to order N(L?F):fT  
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已过期||无效out of date||stale Y+_t50S  
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请给出票人R/D||refer to drawer Py-}tFr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "A,-/~cBV  
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文字与数字不一致words and figures differ =9#cf-?  
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支票 ".T&nS[z  
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时间已过account closed JO"-"&>  
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更改处应加盖印章alterations require initials ;]xJC j  
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时间已过effects not cleared !L_\6;aP,x  
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停止付款payment stopped .YcI .  
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支票毁损cheque mutilated RkuPMs Hw;  
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汇款||寄钱to remit||to send money .,5N/p"aV  
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寄票供取款||支票支付to send a cheque for payment (:2,Rr1"  
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寄款人a remitter JD}"_,-  
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收款人a remittee R<jt$--H  
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国外汇票foreign Bill #- hY
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国内汇票inland Bill Ow\dk^\-G8  
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跟单汇票documentary bill q`8M9-~  
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空头汇票accommodation bill xF4>D!T%8  
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原始汇票original bill D+ )R_  
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改写||换新票据renewed bill VdZmrq;?/  
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即期汇票sight bill||bill on demand K9YD)351t  
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…days after date||…days after date…日后付款 xA-u%Vf7@  
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…months after date||…months after date…月后付款 ]H4T80wm&  
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见票后…日付款…days after sight||…days sight v;q<h  
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见票后…月付款…months after sight||…months sight oP$l(k  
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同组票据set of bills -xc*R%k  
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单张汇票sola of exchange||sole of exchange =-r[ s%t&  
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远期汇票usance bill||bill at usance *<PQp  
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长期汇票long bill b#:Pl`n6u  
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短期汇票short bill dc.oK4G}  
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逾期汇票overdue bill \ B0,?_i  
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宽限日期days of grace (~R[K,G  
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电汇telegraphic transfer （T.T） k* ayzg3F>  
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邮汇postal order||postal note （Am.）||post office order||money order 7r`A6 \
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本票promissory note （P/N） :N\j@yJK  
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押汇负责书||押汇保证书letter of hypothecation Op&i6V}<s  
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副保||抵押品||付属担保物collateral security 8n.sg({g  
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担保书trust receipt||letter of indemnity WOW:$.VO^  
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承兑||认付acceptance G:W4<w  
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单张承兑general acceptance $\S;f"IM.  
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有条件承兑qualified acceptance q5jLK)  
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附条件认付conditional acceptance 6}Se$XMl  
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部分认付partial acceptance   lzJ[`i.