[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。   2nB{oF-Z  
会计报表statement of account bN>|4hS  
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往来帐目account current jg(cpo d  
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现在往来帐||存款额current accout 
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销货帐account sales 0M;aTM  
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共同计算帐项joint account RJ$x{$r[  
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未决帐项outstanding account rjw
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贷方帐项credit account||creditor account Rj])c^ZA'*  
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借方帐项debit account||debtor account ]+@I]\S4  
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应付帐||应付未付帐account payable 7tU=5@M9D  
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应收帐||应收未收帐account receivable t@3y9U$  
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新交易||新帐new account ]"VxEpqhM  
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未决帐||老帐old account <g{d>j  
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现金帐cash account #;F*rJ[XY  
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流水帐running account 3s$vaV~(a  
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暂记帐||未定帐suspense account roHJ$~q?  
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过期帐||延滞帐overdue account||pastdue account Q;0g  
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杂项帐户sundry account )5/,B-+O"  
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详细帐单||明细表detail account ID8u&:  
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呆帐bad account ,<!v!~Iy  
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会计项目title of account fOt?2Bh  
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会计薄||帐薄account-book rIQ%X`Y  
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营业报告书||损益计算表account of budiness||business report 8\Kpc; zb  
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借贷细帐||交验帐account rendered fRomP-S  
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明细帐account stated L-1#n  
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与…银行开立一户头to open an account with jhH&}d9  
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与…银行建立交易to keep account with ?ZP@H _w6}  
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继续记帐to keep account )LTX.Kg  
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与…有交易to have an account with YT}ZLx  
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作成会计帐||有往来帐项to make out an account with /p$+oA+  
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清算||清理债务to make up an account mjKu\7 F  
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清洁帐目||与…停止交易to close ones account with *R3^:Y&  
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结帐to close an account Q[)3r ,D  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with 2`J#)f|  
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清算to settle an account||to liquidate an account||to square an account CbFO9q  
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审查帐目||监查帐目to audit an account 5E^P2Mlc  
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检查帐目to examine an account gts09{"}Y  
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转入A的帐户to charge the amount to As account IV~5Y{(l  
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以计帐方式付款to pay on account +I+RNXR/{  
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代理某人||为某人on ones account||on account of one F`>qg2wO  
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为自己计算||独立帐目on ones own account `
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由某人收益并负风险on ones account and risk||for ones account and risk G 2uM6  
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由某人负担for ones account||for account of one }(oWXwFb&W  
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按某人指示||列入某人帐户by order and for account of one \F
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列入5月份帐目for May account (:R5"|]@<x  
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编入某中帐项下to pass to the account of||to place to the account of 7Kpv fyL{  
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寄出清算书to send in an account||to send in render an account -s\R2_(  

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支票薄cheque book )1 QOA  
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支票陈票人cheque drawer \+&)9 !K  
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持票人cheque holder S;oRE'kk  
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不记名支票cheque to bearer||bearer cheque 5BK3ix*L  
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记名支票||认人支票cheque to order TD78&a#  
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到期支票antedated cheque X$?0C{@.}  
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未到期支票postdated cheque f8G<5_!K_  
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保付支票certified cheque ;=1[D  
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未获兑现支票，退票returned cheque ?{xD{f$  
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横线支票crossed cheque D *IeG>%  
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普通横线general crossing F?ps? e  
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特别横线special crossing N vTp1kI]  
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空白支票blank cheque %!A-K1Z\D  
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失效支票，过期支票stale cheque e)}=T0 s  
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普通支票open cheque k_?~@G[I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~QUN O~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }o\} qu*  
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支票换现金||兑现to cash a cheque .q!
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清理票款to clear a cheque K@:Ab'(P^|  
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保证兑现to certify a cheque W7{^/s5r  
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填写支票数额to fill up a cheque z sR5"Vi=  
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支票上划线to cross a cheque jE8}Ho_#)  
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开发支票to make out a cheque '+'h^
 
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签发支票，开立支票to draw a cheque||to issue a cheque `DM)tm3&m  
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透支支票to overdraw a cheque pd.unEWwF  
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背书支票to endorse a cheque 'q RQO(9&m  
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请付票款||清付票款to pay a cheque||to honour a cheque ;>F1?5P{  
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支票退票to dishonour a cheque {>XoE %  
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拒付支票to refuse a cheque <:mK&quf  
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拒付支票to stop payment of a cheque  3UKd=YsJ  
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提示要求付款to present for payment ,WM-%2z^4I  
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见票即付持票人payable to bearer c++q5bg@)  
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支付指定人payable to order w ykaf  
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已过期||无效out of date||stale ]&`
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请给出票人R/D||refer to drawer Kc#1H|'2N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WN#2<XjG  
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文字与数字不一致words and figures differ D,(:))DmR  
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支票 ' ~fP#y  
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时间已过account closed WW!-,d{{@  
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更改处应加盖印章alterations require initials sBqOcy  
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时间已过effects not cleared #TH(:I=[  
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停止付款payment stopped K ]|hkp&  

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支票毁损cheque mutilated /g!Xe]S s  
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汇款||寄钱to remit||to send money pr,1pqiAf  
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寄票供取款||支票支付to send a cheque for payment `@vksjxu  
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寄款人a remitter l7IF9b$c  
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收款人a remittee %,aSD#l`f  
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国外汇票foreign Bill Xh/BVg7$  
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国内汇票inland Bill ZW@cw}  
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跟单汇票documentary bill [ <k&]Kv  
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空头汇票accommodation bill Y@T$O<*  
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原始汇票original bill ;sz_W%-;@  
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改写||换新票据renewed bill #cb9g    
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即期汇票sight bill||bill on demand U#XW}T=|  
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…days after date||…days after date…日后付款 C+mPl+}w  
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…months after date||…months after date…月后付款 t^%)d7$  
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见票后…日付款…days after sight||…days sight =CCddLO  
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见票后…月付款…months after sight||…months sight ,">CPl]  
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同组票据set of bills zn|O)"C  
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单张汇票sola of exchange||sole of exchange Z 8GIZ  
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远期汇票usance bill||bill at usance q>6,g>I  
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长期汇票long bill !!Yf>0u#  
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短期汇票short bill .Pux F  
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逾期汇票overdue bill j2 >WHh  
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宽限日期days of grace Us>
 
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电汇telegraphic transfer （T.T） eV0eMDY5  
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邮汇postal order||postal note （Am.）||post office order||money order i/C0 (!  
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本票promissory note （P/N） c5[~2e  
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押汇负责书||押汇保证书letter of hypothecation -,$:^4  
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副保||抵押品||付属担保物collateral security 160BgFM  
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担保书trust receipt||letter of indemnity = mhg@N4  
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承兑||认付acceptance FGpV ]p  
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单张承兑general acceptance 4%u\dTg/B  
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有条件承兑qualified acceptance 6(q8y(.`  
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附条件认付conditional acceptance z7Z!wIzJ  
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部分认付partial acceptance   1.a:iweN