[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。   Q_FL8w9D~8  
会计报表statement of account 2VgVn,c  
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往来帐目account current b)+;@wa~  
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现在往来帐||存款额current accout (d}z>?L  
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销货帐account sales [p 8fg!|  
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共同计算帐项joint account }OLBE hGs  
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未决帐项outstanding account b`X"yg+  
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贷方帐项credit account||creditor account D>I|(B!.p8  
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借方帐项debit account||debtor account Tz2<# pLR  
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应付帐||应付未付帐account payable Vv5#{+eT;  
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应收帐||应收未收帐account receivable @Z%I
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新交易||新帐new account eWwI@ASaA
 
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未决帐||老帐old account kpt0spp  
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现金帐cash account .j_YVYu1&  
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流水帐running account ;\N${YIn  
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暂记帐||未定帐suspense account v3{[rK}  
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过期帐||延滞帐overdue account||pastdue account ;p}X]e l }  
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杂项帐户sundry account T2V# fYCc  
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详细帐单||明细表detail account ntT~_Ba8;u  
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呆帐bad account l;gj],*  
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会计项目title of account ,`lVB#|  
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会计薄||帐薄account-book N7`<t&T@  
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营业报告书||损益计算表account of budiness||business report 5c~OG6COx  
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借贷细帐||交验帐account rendered V\V:uo(C  
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明细帐account stated EFgs}BV_9  
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与…银行开立一户头to open an account with S}rW=hO  
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与…银行建立交易to keep account with \y%:[g}Fvw  
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继续记帐to keep account /!*gH1s  
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与…有交易to have an account with 3??*G8Yp  
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作成会计帐||有往来帐项to make out an account with b (,X3x*  
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清算||清理债务to make up an account GA{Q6]B  
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清洁帐目||与…停止交易to close ones account with nJTV@mXVq  
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结帐to close an account 2S1wL<qP  
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清理未付款to ask an account||to demand an account z/7H/~d  
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结清差额to balance the account with wR;_x x  
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清算to settle an account||to liquidate an account||to square an account <!\J([NM8  
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审查帐目||监查帐目to audit an account `@{qnCNQ  
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检查帐目to examine an account .cA
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转入A的帐户to charge the amount to As account AM}-dKei|  
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以计帐方式付款to pay on account J=/|iW  
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代理某人||为某人on ones account||on account of one !+cRtCaA::  
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为自己计算||独立帐目on ones own account muQ7sJ9 r  
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由某人收益并负风险on ones account and risk||for ones account and risk $g#j,  
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由某人负担for ones account||for account of one 3}$L4U  
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按某人指示||列入某人帐户by order and for account of one W"|89\p}  
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列入5月份帐目for May account vVKiE 6^  
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编入某中帐项下to pass to the account of||to place to the account of f&^K>Jt1@#  
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寄出清算书to send in an account||to send in render an account g<KBsz!{  
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支票薄cheque book y{K~g<VL  

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支票陈票人cheque drawer I2|iqbX40Q  
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持票人cheque holder ,_YCl09p(  
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不记名支票cheque to bearer||bearer cheque }RG  
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记名支票||认人支票cheque to order  ;{BELv-4  
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到期支票antedated cheque wp.<}=|u  
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未到期支票postdated cheque Y'bDEdeT  
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保付支票certified cheque x1$fkNu  
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未获兑现支票，退票returned cheque E;D9S  
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横线支票crossed cheque ?$pp%  
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普通横线general crossing 7DKbuUK  
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特别横线special crossing !95ZK.UT  
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空白支票blank cheque vM1f -I-  
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失效支票，过期支票stale cheque ~H7m7  
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普通支票open cheque 4}!riWR   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5yuj}/PZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vqb4 MWW  
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支票换现金||兑现to cash a cheque !WR(H&uBr\  
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清理票款to clear a cheque ,<d[ 5;7x  
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保证兑现to certify a cheque m`}! dBi  
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填写支票数额to fill up a cheque |-e*^|  
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支票上划线to cross a cheque sbjAZzrX2i  
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开发支票to make out a cheque <%8j#@OdZ  
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签发支票，开立支票to draw a cheque||to issue a cheque Vl%AN;o  
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透支支票to overdraw a cheque %g5TU 6WP  
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背书支票to endorse a cheque 1XSA3;ZEc  
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请付票款||清付票款to pay a cheque||to honour a cheque AjKP -[  
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支票退票to dishonour a cheque s:'M[xI  
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拒付支票to refuse a cheque D>+&= 5{  
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拒付支票to stop payment of a cheque #s$b\"4  
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提示要求付款to present for payment nd3=\.( P  
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见票即付持票人payable to bearer Fq!12/Nn  
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支付指定人payable to order jb~a z  
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已过期||无效out of date||stale !sQ$a#Ea  
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请给出票人R/D||refer to drawer Rp4EB:*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .j:.?v  
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文字与数字不一致words and figures differ .281;] =  
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支票 CB<1]Z  
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时间已过account closed j!q5Bc?  
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更改处应加盖印章alterations require initials Ev* b  
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时间已过effects not cleared rLs)
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停止付款payment stopped CXks~b3S D  
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支票毁损cheque mutilated 9 P_`IsVK  
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汇款||寄钱to remit||to send money _ vVw2HH  
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寄票供取款||支票支付to send a cheque for payment  e`k6YO  
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寄款人a remitter #&0)kr66  
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收款人a remittee {k] 2h4 &h  
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国外汇票foreign Bill s<gZB:~  
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国内汇票inland Bill )hmU/E@  
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跟单汇票documentary bill R5 47  
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空头汇票accommodation bill c_c]0Tm  
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原始汇票original bill 44FK%TmtF  
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改写||换新票据renewed bill O$
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即期汇票sight bill||bill on demand _d6mf
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…days after date||…days after date…日后付款 P`6 T;|VDk  
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…months after date||…months after date…月后付款 `q* 0^}  
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见票后…日付款…days after sight||…days sight @+~=h{jv<  
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见票后…月付款…months after sight||…months sight HVz-i{M  
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同组票据set of bills H
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单张汇票sola of exchange||sole of exchange hY+3PNiI@  
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远期汇票usance bill||bill at usance X5 lB],t"=  
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长期汇票long bill k/AcXU%O+  
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短期汇票short bill /k<*!H]KSg  
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逾期汇票overdue bill d|TRP,y  
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宽限日期days of grace JfKhYRl  
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电汇telegraphic transfer （T.T） yGgHd=?  
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邮汇postal order||postal note （Am.）||post office order||money order GiHJr1  
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本票promissory note （P/N） N;A1e@bP  
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押汇负责书||押汇保证书letter of hypothecation S
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副保||抵押品||付属担保物collateral security @^Mn PM  
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担保书trust receipt||letter of indemnity 5yp~PhHf  
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承兑||认付acceptance OI %v>ns  
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单张承兑general acceptance w|Zq5|[
  
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有条件承兑qualified acceptance Y+upZ@Ga  
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附条件认付conditional acceptance 3I:DL#f  
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部分认付partial acceptance   `<HY$PAe