[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。   7n\ThfH{  
会计报表statement of account y\^@p=e  
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往来帐目account current }TSgAwsb C  
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现在往来帐||存款额current accout sB?2*S"X)<  
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销货帐account sales <v]z6B@9!  
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共同计算帐项joint account Y^ QKp"  
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未决帐项outstanding account A'GlCp  
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贷方帐项credit account||creditor account <O.Kqk* nq  
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借方帐项debit account||debtor account C`)_i3 ^  
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应付帐||应付未付帐account payable /?Vdqci  
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应收帐||应收未收帐account receivable {J2#eiF  
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新交易||新帐new account $0#6"urG  
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未决帐||老帐old account vs+QbI6>-  
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现金帐cash account 1f Y>>*oP  
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流水帐running account qEQAn/&  
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暂记帐||未定帐suspense account 4d`+CD C  
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过期帐||延滞帐overdue account||pastdue account 1[SA15h  
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杂项帐户sundry account eLV.qLBUs  
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详细帐单||明细表detail account r+S;B[Vd  
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呆帐bad account uE`r/=4  
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会计项目title of account 6\n?48x}  
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会计薄||帐薄account-book Uw)= WImz[  
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营业报告书||损益计算表account of budiness||business report {<K=*rrZ  
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借贷细帐||交验帐account rendered V_"f|[1  
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明细帐account stated c)~h<=)  
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与…银行开立一户头to open an account with YQd:M%$  
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与…银行建立交易to keep account with m`}{V5;  
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继续记帐to keep account U>F{?PReA?  
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与…有交易to have an account with vzX ag*0  
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作成会计帐||有往来帐项to make out an account with P@0Y./Ds  
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清算||清理债务to make up an account 2@khSWV  
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清洁帐目||与…停止交易to close ones account with :a0zT#u  
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结帐to close an account 2+Rv{%  
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清理未付款to ask an account||to demand an account T!|=El>  
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结清差额to balance the account with UE"GJt`I  
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清算to settle an account||to liquidate an account||to square an account 1AD]v<M  
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审查帐目||监查帐目to audit an account *rh,"Zo  
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检查帐目to examine an account >I"V],d!6  
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转入A的帐户to charge the amount to As account 7'lZg<z{~j  
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以计帐方式付款to pay on account (eWPis[  
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代理某人||为某人on ones account||on account of one {y)s.b~JB  
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为自己计算||独立帐目on ones own account a HzHvl  
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由某人收益并负风险on ones account and risk||for ones account and risk \}0-^(9zd  
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由某人负担for ones account||for account of one jNDx,7F-  
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按某人指示||列入某人帐户by order and for account of one V9NTs8LKc  
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列入5月份帐目for May account _QOZsEe  
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编入某中帐项下to pass to the account of||to place to the account of ]b?9zeT*'l  
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寄出清算书to send in an account||to send in render an account bpAv1udX-W  
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支票薄cheque book AM"jX"F9/  
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支票陈票人cheque drawer B5%n(,Lx  
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持票人cheque holder Jb_1LZ)]  
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不记名支票cheque to bearer||bearer cheque p /Sbt/R  
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记名支票||认人支票cheque to order wBj-m  
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到期支票antedated cheque AI vXb\wL  
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未到期支票postdated cheque g1E~+ @  
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保付支票certified cheque 7tM9u5FF  
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未获兑现支票，退票returned cheque l- pe4x  
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横线支票crossed cheque Jb)#fH$L  
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普通横线general crossing Zv_.na/^K  
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特别横线special crossing lU^;Z6f  
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空白支票blank cheque mME4 l  
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失效支票，过期支票stale cheque ,/&'m13b/L  
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普通支票open cheque [XRCLi}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8(.mt/MR
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hUQ,z7-  
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支票换现金||兑现to cash a cheque >&g}7d
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清理票款to clear a cheque 4Wy<?O2  
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保证兑现to certify a cheque yc2/~a_Gx  
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填写支票数额to fill up a cheque BQcE9~H  
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支票上划线to cross a cheque 5qg2Zc~  
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开发支票to make out a cheque tNsPB6Z  
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签发支票，开立支票to draw a cheque||to issue a cheque =X?\MVWB  
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透支支票to overdraw a cheque 9ukg}_Hx  
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背书支票to endorse a cheque c4_`Ew^k  
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请付票款||清付票款to pay a cheque||to honour a cheque 0Io'bF  
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支票退票to dishonour a cheque >7!6nF3x,  
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拒付支票to refuse a cheque ?ER-25S  
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拒付支票to stop payment of a cheque [2ax>Yk$  
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提示要求付款to present for payment !*2%"H*  
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见票即付持票人payable to bearer 64-#}3zL  
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支付指定人payable to order 1 T130L  
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已过期||无效out of date||stale lTU$0CG  
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请给出票人R/D||refer to drawer 3~e8bcb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &C>/L;  
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文字与数字不一致words and figures differ N_L,]QT?  
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支票 ??hJEE  
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时间已过account closed &R~n>>c  
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更改处应加盖印章alterations require initials "U.^lkN  
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时间已过effects not cleared Oi"a:bCU  
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停止付款payment stopped A?TBtAe  
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支票毁损cheque mutilated Iqs+r?  
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汇款||寄钱to remit||to send money ,wKe fpV;5  
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寄票供取款||支票支付to send a cheque for payment 'gQidf  
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寄款人a remitter * y^OV_n-8  
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收款人a remittee )hwV`2>l  
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国外汇票foreign Bill hzI*{  
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国内汇票inland Bill %7Kooq(i  
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跟单汇票documentary bill UDf9FnG}L  
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空头汇票accommodation bill >#+IaKL7  
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原始汇票original bill EoX_KG{  
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改写||换新票据renewed bill 7iuQ9q^&  
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即期汇票sight bill||bill on demand h72UwJ2rw  
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…days after date||…days after date…日后付款 KsAH]2Q%  
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…months after date||…months after date…月后付款 m9M FwfZ  
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见票后…日付款…days after sight||…days sight mN0=i(H<  
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见票后…月付款…months after sight||…months sight ~E4"}n[3A#  
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同组票据set of bills Al)$An-  
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单张汇票sola of exchange||sole of exchange 'p)Q68;&  
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远期汇票usance bill||bill at usance &!7+Yb(1  
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长期汇票long bill fF?6j  
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短期汇票short bill \Z)1 ?fq  
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逾期汇票overdue bill a,'Cyv">  

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宽限日期days of grace #Olg (:\  
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电汇telegraphic transfer （T.T） \,W.0#D8v4  
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邮汇postal order||postal note （Am.）||post office order||money order ol!86rky  
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本票promissory note （P/N） 10N,?a  
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押汇负责书||押汇保证书letter of hypothecation ki\uTD`mf  
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副保||抵押品||付属担保物collateral security XDmbm*~i  
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担保书trust receipt||letter of indemnity HFh /$VM  
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承兑||认付acceptance k&Jo"[i&WO  
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单张承兑general acceptance +^Jwo)R'b  
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有条件承兑qualified acceptance 3z,2utH  
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附条件认付conditional acceptance `7B14:\A  
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部分认付partial acceptance   "Pdvmur