[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。   TcTM]ixr  
会计报表statement of account F7L&=K$2y  
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往来帐目account current `nXVE+E@  
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现在往来帐||存款额current accout YYEJph@06q  
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销货帐account sales .MW @;  
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共同计算帐项joint account ,r^M?>  
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未决帐项outstanding account .roqEasu8  
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贷方帐项credit account||creditor account ,/&'m13b/L  
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借方帐项debit account||debtor account .x`M<L#M(  
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应付帐||应付未付帐account payable ;4M><OS!  
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应收帐||应收未收帐account receivable ML-)I& >tT  
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新交易||新帐new account \\BCcr\l  
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未决帐||老帐old account di) *-+  
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现金帐cash account lf>*Y.!@me  
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流水帐running account I/VxZ8
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暂记帐||未定帐suspense account Am8x 74?  
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过期帐||延滞帐overdue account||pastdue account AC O)Dt(Y  
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杂项帐户sundry account O8|5KpXd@  
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详细帐单||明细表detail account HL/bS/KX  
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呆帐bad account S$f6a'  
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会计项目title of account o7B[R) 4  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report oG$)UTzGc  
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借贷细帐||交验帐account rendered `/Nm 2K  
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明细帐account stated 3n
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与…银行开立一户头to open an account with b':|uu*/  
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与…银行建立交易to keep account with B?$ "\;&  
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继续记帐to keep account j3q~E[Mz\  
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与…有交易to have an account with 47r_y\U h  
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作成会计帐||有往来帐项to make out an account with K7
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清算||清理债务to make up an account m]*Bx%-1c  
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清洁帐目||与…停止交易to close ones account with ?Qb<-~~ j1  
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结帐to close an account &[2U$`P`V  
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清理未付款to ask an account||to demand an account q9"=mO0J+  
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结清差额to balance the account with H A}f,),G  
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清算to settle an account||to liquidate an account||to square an account >=iy2~Fz,  
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审查帐目||监查帐目to audit an account zo;^m|  
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检查帐目to examine an account e6=]m#O9  
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转入A的帐户to charge the amount to As account 6io, uh!  
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以计帐方式付款to pay on account ,fEO> i  
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代理某人||为某人on ones account||on account of one ,n!vsIN  
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为自己计算||独立帐目on ones own account B
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由某人收益并负风险on ones account and risk||for ones account and risk ]0D}T'wM  
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由某人负担for ones account||for account of one `k\
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按某人指示||列入某人帐户by order and for account of one BiE08,n
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列入5月份帐目for May account J H.K.C(  
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编入某中帐项下to pass to the account of||to place to the account of 5)1+~B  
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寄出清算书to send in an account||to send in render an account ashcvn~z  
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支票薄cheque book -6Tk<W  
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支票陈票人cheque drawer 1|,Pq9  
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持票人cheque holder fbZibcQ%k  
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不记名支票cheque to bearer||bearer cheque :

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记名支票||认人支票cheque to order wh 0<Uv  
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到期支票antedated cheque kL@Wb/K JP  
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未到期支票postdated cheque ;mm!0]V  
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保付支票certified cheque PW}OU9is  
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未获兑现支票，退票returned cheque 4 h 5_M8I  
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横线支票crossed cheque l_FGZ!7  
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普通横线general crossing :x>T}C<Y  
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特别横线special crossing 4yV].2#rl"  
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空白支票blank cheque )@QJ  
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失效支票，过期支票stale cheque +!>LY  
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普通支票open cheque ki\uTD`mf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VZxTx0: ,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4\Di,PPu  
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支票换现金||兑现to cash a cheque a+(j?_FyI  
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清理票款to clear a cheque b :\D\X  
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保证兑现to certify a cheque EZAm)5:]A  
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填写支票数额to fill up a cheque vo;5f[>4i  
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支票上划线to cross a cheque [\HQPo'S  
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开发支票to make out a cheque 6 o lV+  
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签发支票，开立支票to draw a cheque||to issue a cheque pI^=B-7  
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透支支票to overdraw a cheque XARSGAuw  
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背书支票to endorse a cheque cju@W] !  
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请付票款||清付票款to pay a cheque||to honour a cheque {d}26 $<$]  
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支票退票to dishonour a cheque TQ~&Y)".  
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拒付支票to refuse a cheque W:>J864!  
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拒付支票to stop payment of a cheque wLSjXpP8  
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提示要求付款to present for payment w*2^/zh  
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见票即付持票人payable to bearer
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支付指定人payable to order gpsrw>nw  
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已过期||无效out of date||stale l]/> `62  
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请给出票人R/D||refer to drawer Ta,u-!/I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dvxf lLd @  
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文字与数字不一致words and figures differ i"KL;t[1  
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支票 |#!eMJ&0  
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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 6@i|Kw(:  
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时间已过effects not cleared ]gjr+GV  
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停止付款payment stopped !XkymIX~O.  
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支票毁损cheque mutilated (ej:_w1  
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汇款||寄钱to remit||to send money Smi%dp.  
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寄票供取款||支票支付to send a cheque for payment (rau8  
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寄款人a remitter VyB\]EBu  
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收款人a remittee %A zPAWcN  
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国外汇票foreign Bill !N@S^JD6  
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国内汇票inland Bill 6R$F =MB  
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跟单汇票documentary bill e;&{50VY  
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空头汇票accommodation bill tdMP,0u  
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原始汇票original bill lp37irI:  
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改写||换新票据renewed bill -dc"N|.  
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即期汇票sight bill||bill on demand kuKn JWv  
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…days after date||…days after date…日后付款 <Y}"D Y t  
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…months after date||…months after date…月后付款 %~~z96(  
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见票后…日付款…days after sight||…days sight ,N))=/  
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见票后…月付款…months after sight||…months sight )$9C`d[  
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同组票据set of bills I;Z`!u:+  
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单张汇票sola of exchange||sole of exchange s$DT.cvO  
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远期汇票usance bill||bill at usance t`Y1.]@U  
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长期汇票long bill 9Ww=hfb5UW  
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短期汇票short bill x
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逾期汇票overdue bill "oj
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宽限日期days of grace 4?*"7t3  
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电汇telegraphic transfer （T.T） D\_*
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邮汇postal order||postal note （Am.）||post office order||money order H
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本票promissory note （P/N） \.{pZMM  
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押汇负责书||押汇保证书letter of hypothecation %.atWX`b  
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副保||抵押品||付属担保物collateral security dn.c# ,
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担保书trust receipt||letter of indemnity ^x1D]+  
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承兑||认付acceptance Lw2Y P[CR  
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单张承兑general acceptance )>A%F
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有条件承兑qualified acceptance ?k7/`gU  
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附条件认付conditional acceptance =L; n8~{@y  
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部分认付partial acceptance   ea[a)Z7#