[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。   -E,p[Sp  
会计报表statement of account -YJ4-]Z  
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往来帐目account current vD3j(d  
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现在往来帐||存款额current accout C{2y*sx  
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销货帐account sales ;'P<#hM[$  
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共同计算帐项joint account xXfFi5Eom  
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未决帐项outstanding account M.0N`NmS  
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贷方帐项credit account||creditor account i8i~b8r]  
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借方帐项debit account||debtor account |jJ9dTD8/  
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应付帐||应付未付帐account payable idSc#n22  
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应收帐||应收未收帐account receivable YW'l),Z  
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新交易||新帐new account b2G1@f.U  
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未决帐||老帐old account I.hy"y2&  
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现金帐cash account B'!I{LC  
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流水帐running account 3R6=C~  
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暂记帐||未定帐suspense account &9Xn:<"`)  
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过期帐||延滞帐overdue account||pastdue account h$$2(!G 4  
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杂项帐户sundry account `C>De4nT@  
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详细帐单||明细表detail account @\|Fd)  
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呆帐bad account Z@6xu;O  
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会计项目title of account VJOB+CKE  
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会计薄||帐薄account-book 2g$;ZBHO|8  
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营业报告书||损益计算表account of budiness||business report RKD$'UWX  
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借贷细帐||交验帐account rendered *Z2#U?_  
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明细帐account stated g ![?P"i^t  
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与…银行开立一户头to open an account with r;SOAucX  
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与…银行建立交易to keep account with + ;_0:+//  
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继续记帐to keep account e~PAi8B5  
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与…有交易to have an account with } bm ^`QY  
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作成会计帐||有往来帐项to make out an account with 51Q ~/  
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清算||清理债务to make up an account FZx .Yuv  
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清洁帐目||与…停止交易to close ones account with :&BE-f  
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结帐to close an account %s ">:  
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清理未付款to ask an account||to demand an account _[,7DA.qc  
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结清差额to balance the account with `gz/?q  
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清算to settle an account||to liquidate an account||to square an account V11XI<V
 
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审查帐目||监查帐目to audit an account VF:95F;@  
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检查帐目to examine an account 4nKlW_{,  
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转入A的帐户to charge the amount to As account o ^""=Z  
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以计帐方式付款to pay on account xM**n3SZ`  
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代理某人||为某人on ones account||on account of one `&i\q=u+  
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为自己计算||独立帐目on ones own account gm=LM=  
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由某人收益并负风险on ones account and risk||for ones account and risk f47dB_{5f.  
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由某人负担for ones account||for account of one q``
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按某人指示||列入某人帐户by order and for account of one W{fNZb'  
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列入5月份帐目for May account fPq)Lx1'  
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编入某中帐项下to pass to the account of||to place to the account of QBb%$_Z  
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寄出清算书to send in an account||to send in render an account Y b4%W-5  
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支票薄cheque book N 5.kDT  
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支票陈票人cheque drawer j+("4b'  
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持票人cheque holder KpT =twcK  
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不记名支票cheque to bearer||bearer cheque c^stfFE&  
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记名支票||认人支票cheque to order [DvQk?,t  
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到期支票antedated cheque A45!hhf  
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未到期支票postdated cheque EAlLxXDDh  
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保付支票certified cheque 0wt4C% .0  
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未获兑现支票，退票returned cheque 51;[R8'w  
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横线支票crossed cheque <u/(7H 
 
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普通横线general crossing ZS[Ut  
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特别横线special crossing hD{ `j
 
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空白支票blank cheque g.\%jDM  
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失效支票，过期支票stale cheque 45&Rl,2  
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普通支票open cheque }}Z2@}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount txE+A/>i9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L|B! ]}  
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支票换现金||兑现to cash a cheque z#1"0Ks&P  
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清理票款to clear a cheque 1}Y3|QxF  
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保证兑现to certify a cheque JW)f'r_f  
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填写支票数额to fill up a cheque 9M5W4&  
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支票上划线to cross a cheque Y B,c=Wx  
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开发支票to make out a cheque 1vxQ`)a  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque r7L.W
  
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背书支票to endorse a cheque <i]0EE }%  
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请付票款||清付票款to pay a cheque||to honour a cheque :~#)Xa0I  
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支票退票to dishonour a cheque aKWxLe  
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拒付支票to refuse a cheque .a7RGT3]m  
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拒付支票to stop payment of a cheque T&+3Xi:  
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提示要求付款to present for payment 8Znr1=1   
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见票即付持票人payable to bearer Wbei{3~$Y"  
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支付指定人payable to order nq8XVT.m^\  
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已过期||无效out of date||stale  Pd\4hy  
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请给出票人R/D||refer to drawer .P aDR |!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \fiy[W/k  
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文字与数字不一致words and figures differ l<GN<[/.+  
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支票 U Me?nAC  
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时间已过account closed I`X!M!dB)  
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时间已过effects not cleared bE.<v F&  
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停止付款payment stopped :?\29j#*V  
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支票毁损cheque mutilated t3Gy *B  
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汇款||寄钱to remit||to send money <q$Tk,  
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寄票供取款||支票支付to send a cheque for payment -Yse^(^"s  
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寄款人a remitter f&4+-w.:V|  
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收款人a remittee ~6kF`}5  
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国外汇票foreign Bill g$Y]{VM.J  
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国内汇票inland Bill H"? 5]!p  
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跟单汇票documentary bill X,l7>>L{g  
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空头汇票accommodation bill VVch%  
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原始汇票original bill v\6.#>NQ  
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改写||换新票据renewed bill wsB-( 0-  
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即期汇票sight bill||bill on demand `PtB2,?  
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…days after date||…days after date…日后付款 /r'Fq =z  
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…months after date||…months after date…月后付款 xI?'Nh  
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见票后…日付款…days after sight||…days sight !%t@wQ]\hG  
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见票后…月付款…months after sight||…months sight dLH@,EKl)  
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同组票据set of bills ?SYmsaSr5  
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单张汇票sola of exchange||sole of exchange WP\kg\o  
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远期汇票usance bill||bill at usance $bMmyDw  
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长期汇票long bill e/g9r  
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短期汇票short bill [Y`E"1f2  
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逾期汇票overdue bill VSUWX1k4%  
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宽限日期days of grace :##
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电汇telegraphic transfer （T.T） NoF|j57?u'  
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邮汇postal order||postal note （Am.）||post office order||money order u"7!EhX&  
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本票promissory note （P/N） {l/`m.Z  
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押汇负责书||押汇保证书letter of hypothecation { **W7\h  
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副保||抵押品||付属担保物collateral security #t Pc<p6m  
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担保书trust receipt||letter of indemnity 2V; Dn$q  
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承兑||认付acceptance ntPX?/  
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单张承兑general acceptance ?c"iV  
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有条件承兑qualified acceptance #_3ZF"[zq  
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附条件认付conditional acceptance mss.\  
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部分认付partial acceptance   D^s#pOZS