[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。   m,r>E%;Cj  
会计报表statement of account cfL:#IM  
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往来帐目account current }kMKA.O"  
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现在往来帐||存款额current accout <4%PT2R  
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销货帐account sales S{zl<>+  
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共同计算帐项joint account Y|aaZ|+  
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未决帐项outstanding account cTLW}4m%g  
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贷方帐项credit account||creditor account ~4M?[E&  
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借方帐项debit account||debtor account /qweozW_+  
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应付帐||应付未付帐account payable =5#sB*  
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应收帐||应收未收帐account receivable og|~:>FmJo  
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新交易||新帐new account %SwhNn  
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未决帐||老帐old account {Zf 9} !qF  
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现金帐cash account AI2@VvB  
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流水帐running account b!z kQ?h  
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暂记帐||未定帐suspense account p-B |Gr|  
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过期帐||延滞帐overdue account||pastdue account NSQ#\:3:S  
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杂项帐户sundry account 6|]e}I@<2  
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详细帐单||明细表detail account swG!O}29OX  
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呆帐bad account ,=`iQl3(y/  
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会计项目title of account hbE~.[Y2r  

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会计薄||帐薄account-book gR@,"6b3  
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营业报告书||损益计算表account of budiness||business report & _mp!&5XV  
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借贷细帐||交验帐account rendered "&
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明细帐account stated |RZI]H%  
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与…银行开立一户头to open an account with L~e{Vv8UR  
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与…银行建立交易to keep account with +/DT#}JE  
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继续记帐to keep account +~eybm;  
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与…有交易to have an account with }WEF*4B!  
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作成会计帐||有往来帐项to make out an account with dIOiP\^  
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清算||清理债务to make up an account to#N>VfD  
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清洁帐目||与…停止交易to close ones account with ^=7XA894  
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结帐to close an account )jHH-=JM  

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清理未付款to ask an account||to demand an account hLF;MH@  
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结清差额to balance the account with ,8Q&X~$rY  
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清算to settle an account||to liquidate an account||to square an account l{4rK
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审查帐目||监查帐目to audit an account (.N!(;G  
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检查帐目to examine an account .vWwYG  
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转入A的帐户to charge the amount to As account ]1&}L^a  
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以计帐方式付款to pay on account l" +q&3Zx  
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代理某人||为某人on ones account||on account of one P9jPdls  
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为自己计算||独立帐目on ones own account 3H,?ZFFGz  
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由某人收益并负风险on ones account and risk||for ones account and risk W(\^6S)  
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由某人负担for ones account||for account of one ubUVxYD?  
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按某人指示||列入某人帐户by order and for account of one 20c
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列入5月份帐目for May account ~DP_1V?  
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编入某中帐项下to pass to the account of||to place to the account of Mh~E]8b  
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寄出清算书to send in an account||to send in render an account <.hutU*1  
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支票薄cheque book V6Y0#sTU  
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支票陈票人cheque drawer u6SQq-)d  
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持票人cheque holder 8kT`5 `}lB  
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不记名支票cheque to bearer||bearer cheque **JBZ\'  
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记名支票||认人支票cheque to order K/K|[=bl  
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到期支票antedated cheque \rd%$hci  
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未到期支票postdated cheque bEln.)  
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保付支票certified cheque h"nhDART<  
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未获兑现支票，退票returned cheque EjMVlZC>  
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横线支票crossed cheque Ft38)T"2R\  
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普通横线general crossing xkv%4H>  
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特别横线special crossing |Z)}-'QUJ  
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空白支票blank cheque &>&6OV]P'  
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失效支票，过期支票stale cheque zc$}4o  
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普通支票open cheque ,H%[R+)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #:By/9}-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]YtN6Rq/  
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支票换现金||兑现to cash a cheque 3&CV!+z  
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清理票款to clear a cheque qajZ~oB{  
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保证兑现to certify a cheque U[02$gd0l  
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填写支票数额to fill up a cheque Li]96+C$}  
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支票上划线to cross a cheque tcT=a@  
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开发支票to make out a cheque <g%A2lI  
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签发支票，开立支票to draw a cheque||to issue a cheque l cHf\~  
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透支支票to overdraw a cheque )WbWp4  
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背书支票to endorse a cheque | bRU=dg  
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请付票款||清付票款to pay a cheque||to honour a cheque bsDA&~)s  
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支票退票to dishonour a cheque cI'n[G  
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拒付支票to refuse a cheque N-?5[T"  
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拒付支票to stop payment of a cheque m9A%Z bQ^  
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提示要求付款to present for payment RW+
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见票即付持票人payable to bearer S xJ&5q  
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支付指定人payable to order \/YRhQ  
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已过期||无效out of date||stale % S;AM\o4  
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请给出票人R/D||refer to drawer s{Qae=$Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4F|79U #  
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文字与数字不一致words and figures differ "ktuq\a@  
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支票 >|A,rE^Ojt  
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时间已过account closed /S"jO[n9b  
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更改处应加盖印章alterations require initials S4_/%~?  
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时间已过effects not cleared I;t@w bY,  
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停止付款payment stopped 7x6M]1F  
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支票毁损cheque mutilated 60!%^ O =  
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汇款||寄钱to remit||to send money 6h>#;M  
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寄票供取款||支票支付to send a cheque for payment =Pl@+RgK+  
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寄款人a remitter 8D )nM|  
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收款人a remittee d.vNiq,`  
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国外汇票foreign Bill &|k=mxox\  
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国内汇票inland Bill V8M()7uJ  
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跟单汇票documentary bill Czjb.c:a.Y  
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空头汇票accommodation bill srv4kodj  
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原始汇票original bill 4,sE{%vb  
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改写||换新票据renewed bill I
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即期汇票sight bill||bill on demand [MpWvLP"x  
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…days after date||…days after date…日后付款 MR1I"gqE}I  
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…months after date||…months after date…月后付款 Lm4`O%  
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见票后…日付款…days after sight||…days sight r ]7: ?ir  
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见票后…月付款…months after sight||…months sight AO7[SHDZ  
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同组票据set of bills Jo {:]:  
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单张汇票sola of exchange||sole of exchange F{ %*(U  
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远期汇票usance bill||bill at usance G<7M;vRvP  
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长期汇票long bill wtYgHC}X  
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短期汇票short bill k'st^1T  
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逾期汇票overdue bill 6M >@DRZ'|  
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宽限日期days of grace /JS_gr@DK  
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电汇telegraphic transfer （T.T） T`E0_ZU
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邮汇postal order||postal note （Am.）||post office order||money order _
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本票promissory note （P/N） qx k
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押汇负责书||押汇保证书letter of hypothecation 5mZ2CDV  
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副保||抵押品||付属担保物collateral security 1D'r;`z  
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担保书trust receipt||letter of indemnity D"pT?
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承兑||认付acceptance F1.Xk1y%  
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单张承兑general acceptance DC h !Z{I  
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有条件承兑qualified acceptance W_}j~[&  
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附条件认付conditional acceptance [\W&  
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部分认付partial acceptance   Q` &#u#