[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。   :(?F(Q^  
会计报表statement of account gfPR3%EXs  
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往来帐目account current }%}yOLo:  
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现在往来帐||存款额current accout -^f>=xa4J  
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销货帐account sales
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共同计算帐项joint account |z 8Wh  
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未决帐项outstanding account  Qk)E:  
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贷方帐项credit account||creditor account 1:j[p=Q&  
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借方帐项debit account||debtor account ?H0"*8C?Y  
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应付帐||应付未付帐account payable tXg>R _\C  
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应收帐||应收未收帐account receivable 1R"?X'w  
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新交易||新帐new account {~0r3N4Zl  
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未决帐||老帐old account e:T8={LU2W  
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现金帐cash account Y| 2Gj(*8  
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流水帐running account Nz AMX+L  
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暂记帐||未定帐suspense account upefjwm  
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过期帐||延滞帐overdue account||pastdue account -+,3aK<[  
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杂项帐户sundry account xwe^_7  
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详细帐单||明细表detail account WJs2d73Qp  
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呆帐bad account TZ>_N;jTZ  
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会计项目title of account }MCJ$=5  
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会计薄||帐薄account-book A .>L>uR  
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营业报告书||损益计算表account of budiness||business report U%T{~f  
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借贷细帐||交验帐account rendered riz[ AAB  
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明细帐account stated hJkF-yW  
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与…银行开立一户头to open an account with f>kW\uC  
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与…银行建立交易to keep account with {ZR>`'^:  
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继续记帐to keep account 6E0{(*  
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与…有交易to have an account with :0'2m@x~  
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作成会计帐||有往来帐项to make out an account with <WCTJ!Z  
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清算||清理债务to make up an account @?YO_</  
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清洁帐目||与…停止交易to close ones account with 1$1[6 \3v  
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结帐to close an account
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清理未付款to ask an account||to demand an account \; F_QV  
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结清差额to balance the account with `iT{H]po  
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清算to settle an account||to liquidate an account||to square an account RwyRPc_  
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审查帐目||监查帐目to audit an account 75?z" i   
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检查帐目to examine an account 6X`i*T$.  
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转入A的帐户to charge the amount to As account _Cnl|'  
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以计帐方式付款to pay on account A $Tp0v`t  
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代理某人||为某人on ones account||on account of one *47',Qy  
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为自己计算||独立帐目on ones own account }XcYIo#+t  
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由某人收益并负风险on ones account and risk||for ones account and risk Tt\h#E  
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由某人负担for ones account||for account of one jqv"8S5  
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按某人指示||列入某人帐户by order and for account of one :)=>,XwL8  
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列入5月份帐目for May account )F,IPAA#  
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编入某中帐项下to pass to the account of||to place to the account of `G0GWh)`x  
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寄出清算书to send in an account||to send in render an account cN3!wE  
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支票薄cheque book bo|3sN+D  
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支票陈票人cheque drawer scQnL' \  
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持票人cheque holder X%rsa7H3J  
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不记名支票cheque to bearer||bearer cheque xNOArb5e5  
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记名支票||认人支票cheque to order nr]:Y3KyxX  
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到期支票antedated cheque v|Y ut~  
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未到期支票postdated cheque Lm3~< vP1e  
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保付支票certified cheque |R&cQKaQ`  
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未获兑现支票，退票returned cheque hN^,'O  
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横线支票crossed cheque ")YD~ZA%)  
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普通横线general crossing bRD-[)  
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特别横线special crossing 0[])wl  
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空白支票blank cheque bae;2| w  
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失效支票，过期支票stale cheque !oa/\p  
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普通支票open cheque GL%)s?   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E7q,6f3@r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )#8}xAjV  
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支票换现金||兑现to cash a cheque RzU
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清理票款to clear a cheque ~ mzX1[  
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保证兑现to certify a cheque !mmSF1f  
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填写支票数额to fill up a cheque - <L5;  
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支票上划线to cross a cheque \H&;.??W  
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开发支票to make out a cheque 39 MOqVc  
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签发支票，开立支票to draw a cheque||to issue a cheque X#Ob^E%J  
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透支支票to overdraw a cheque 1/,~0N9  
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背书支票to endorse a cheque Ls+vWfF=#  
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请付票款||清付票款to pay a cheque||to honour a cheque Al]*iw{  
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支票退票to dishonour a cheque 8)2M%R\THn  
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拒付支票to refuse a cheque a_]l?t  
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拒付支票to stop payment of a cheque y2mSPLw  
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提示要求付款to present for payment ;Wa&Dg/5`  
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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 KV-h~C  
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已过期||无效out of date||stale nywC]T  
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请给出票人R/D||refer to drawer L "'d(MD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .>~er?-  
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文字与数字不一致words and figures differ [
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支票 ]0SqLe  
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时间已过account closed s?&S<k-=fr  
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更改处应加盖印章alterations require initials :7JP(j2  
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时间已过effects not cleared "DH>4Q] d  
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停止付款payment stopped 
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支票毁损cheque mutilated 4x?I,cAN  
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汇款||寄钱to remit||to send money ?Y D Ml  
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寄票供取款||支票支付to send a cheque for payment I3izLi
 
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寄款人a remitter @`Dh7Q  
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收款人a remittee \%%M>4c  
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国外汇票foreign Bill C7}iwklcsa  
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国内汇票inland Bill 5B8fz;l= B  
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跟单汇票documentary bill D$rn?@&g  
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空头汇票accommodation bill 0;*[}M]Z  
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原始汇票original bill huR ^l  
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改写||换新票据renewed bill vBM<M3  
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即期汇票sight bill||bill on demand /rK/l  
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…days after date||…days after date…日后付款 6@ FxPi9|#  
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…months after date||…months after date…月后付款 WU.eeiX  
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见票后…日付款…days after sight||…days sight /#L4ec-'  
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见票后…月付款…months after sight||…months sight Z*v`kl  
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同组票据set of bills O@:R\MwFOZ  
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单张汇票sola of exchange||sole of exchange XB:E<I'q!3  
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远期汇票usance bill||bill at usance =vDDfPR  
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长期汇票long bill bhfKhXh8  
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短期汇票short bill zcio\P=^|B  
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逾期汇票overdue bill v`@N R06  
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宽限日期days of grace SWT)M1O2  
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电汇telegraphic transfer （T.T） N,F[x0&?  
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邮汇postal order||postal note （Am.）||post office order||money order NZ+TTMv  
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本票promissory note （P/N） I-Am9\  
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押汇负责书||押汇保证书letter of hypothecation h66mzV:`  
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副保||抵押品||付属担保物collateral security /7ykmW  
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担保书trust receipt||letter of indemnity UH((d*HX4  
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承兑||认付acceptance vVjk9_Ul  
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单张承兑general acceptance I`x[1%y2 F  
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有条件承兑qualified acceptance o76{;Bl\O  
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附条件认付conditional acceptance e^N}(Kpy  
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部分认付partial acceptance   J"XZnb)E=