[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。   {B+|",O5)  
会计报表statement of account <2^XKaS`  
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往来帐目account current N;gI %6  
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现在往来帐||存款额current accout d|I?%LX0p  

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销货帐account sales {-a8^IK,  
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共同计算帐项joint account .Aj4?AXWc  
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未决帐项outstanding account ]fiAV|'^  
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贷方帐项credit account||creditor account _e4%<!1  
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借方帐项debit account||debtor account mLGbwm'K  
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应付帐||应付未付帐account payable Ynxzkm S  
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应收帐||应收未收帐account receivable 'j&+Pg)@  
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新交易||新帐new account fC|NK+Xd`  
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未决帐||老帐old account lD+f{GR  
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现金帐cash account `PH]_]:%  
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流水帐running account lX)ZQY:=:  
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暂记帐||未定帐suspense account H5,rp4H9  
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过期帐||延滞帐overdue account||pastdue account k\/idd[  
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杂项帐户sundry account oEJYAKN  

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详细帐单||明细表detail account 4).i4]%LH  
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呆帐bad account #Y>os3]  
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会计项目title of account hW Va4  
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会计薄||帐薄account-book _$vAitUe4S  
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营业报告书||损益计算表account of budiness||business report ]>_Ie?L)<  

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借贷细帐||交验帐account rendered |A/)b78'u  
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明细帐account stated "tX=^4
 
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与…银行开立一户头to open an account with B\mRHV!  
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与…银行建立交易to keep account with ,e93 I6  
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继续记帐to keep account , b;WCWm  
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与…有交易to have an account with &CcUr#|  
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作成会计帐||有往来帐项to make out an account with z7$,m#tw  
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清算||清理债务to make up an account tX'2 $}  
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清洁帐目||与…停止交易to close ones account with MUjfqxTT  
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结帐to close an account 8Ts_;uId  
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清理未付款to ask an account||to demand an account d:&=|k
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结清差额to balance the account with Mep c t  
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清算to settle an account||to liquidate an account||to square an account tmVGJ+gz  
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审查帐目||监查帐目to audit an account 5'%nLW7;O  
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检查帐目to examine an account {1Hs5bg@  
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转入A的帐户to charge the amount to As account = 6H  
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以计帐方式付款to pay on account 'J1
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代理某人||为某人on ones account||on account of one ~/m=
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为自己计算||独立帐目on ones own account Y:#nk.}>  
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由某人收益并负风险on ones account and risk||for ones account and risk H7?Sd(U  
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由某人负担for ones account||for account of one 7  <<`9,  
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按某人指示||列入某人帐户by order and for account of one \ Dccf_(Pb  
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列入5月份帐目for May account ,vs#(d6G  
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编入某中帐项下to pass to the account of||to place to the account of PfjD!=yS=h  
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寄出清算书to send in an account||to send in render an account K)N'~jCG  
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支票薄cheque book Dj9ecV `  
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支票陈票人cheque drawer F#KUu3;B  
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持票人cheque holder Vi<6i0  
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不记名支票cheque to bearer||bearer cheque e!N%  
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记名支票||认人支票cheque to order ^KUM4. 6  
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到期支票antedated cheque *0/%R{+S  
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未到期支票postdated cheque Nn{/_QG  
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保付支票certified cheque @r]1;KG  
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未获兑现支票，退票returned cheque mk[<=k~  
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横线支票crossed cheque % |G"ZPO?  
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普通横线general crossing =~q Xzq  
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特别横线special crossing G5*_  
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空白支票blank cheque li n  
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失效支票，过期支票stale cheque E
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普通支票open cheque @!::_E+F]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /JmWiBQIn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )w0K2&)A  
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支票换现金||兑现to cash a cheque \= Wrh3  
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清理票款to clear a cheque %i @Jw  
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保证兑现to certify a cheque ~}ba2dU8  
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填写支票数额to fill up a cheque 
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支票上划线to cross a cheque `:5W1D(  
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开发支票to make out a cheque U[c
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签发支票，开立支票to draw a cheque||to issue a cheque ,Cj` 0v#  
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透支支票to overdraw a cheque 9X
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背书支票to endorse a cheque zn/b\X/  
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请付票款||清付票款to pay a cheque||to honour a cheque #mH4\s  
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支票退票to dishonour a cheque o :_'R5  
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拒付支票to refuse a cheque !&@
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拒付支票to stop payment of a cheque 1bpjj'2%x  
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提示要求付款to present for payment -`}
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见票即付持票人payable to bearer Sz'JOBp  
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支付指定人payable to order zIh`Vw,t0  
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已过期||无效out of date||stale Z{spo=  
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请给出票人R/D||refer to drawer  v{*#
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T{Y;-m  
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文字与数字不一致words and figures differ ~x 0x.-^A  
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支票 sqP (1|9  
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时间已过account closed wSd o7Lb  
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更改处应加盖印章alterations require initials (_'Efpg|  
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时间已过effects not cleared Ww Bs_OMc  
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停止付款payment stopped BT8L'qEj  
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支票毁损cheque mutilated F;;\
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汇款||寄钱to remit||to send money j`A3N7;  
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寄票供取款||支票支付to send a cheque for payment l'0fRQc  
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寄款人a remitter N);2 2-  
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收款人a remittee "Gh5 ^$w?j  
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国外汇票foreign Bill "fTW2D74  
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国内汇票inland Bill w%L::Z4  
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跟单汇票documentary bill )ir*\<6Y=  
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空头汇票accommodation bill 8M&q  
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原始汇票original bill ?\7$63gBH  
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改写||换新票据renewed bill z s<2Ozv  
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即期汇票sight bill||bill on demand pDloew  
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…days after date||…days after date…日后付款 :3aZ_  
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…months after date||…months after date…月后付款 <<5x"W(,  
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见票后…日付款…days after sight||…days sight Z| f~   
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见票后…月付款…months after sight||…months sight lK0pr  
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同组票据set of bills 9-( \\$%  
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单张汇票sola of exchange||sole of exchange WnkIi,<  
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远期汇票usance bill||bill at usance (l]_0-Z  
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长期汇票long bill 'n dX
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短期汇票short bill IL&;2%  
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逾期汇票overdue bill PC55A1(T  
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宽限日期days of grace ,GTIpPj  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order E~K5n2CI  
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本票promissory note （P/N） ';iLk[  
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押汇负责书||押汇保证书letter of hypothecation x$+ g/7*  
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副保||抵押品||付属担保物collateral security ,/Usyb,`  
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担保书trust receipt||letter of indemnity OkfnxknZ|  
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承兑||认付acceptance ''3b[<  
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单张承兑general acceptance d SPye z  
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有条件承兑qualified acceptance Z,JoxK2"  
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附条件认付conditional acceptance -&Q Ty  
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部分认付partial acceptance   @;`d\lQ