[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。   ;UU+:~  
会计报表statement of account rZ~.tT|(  
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往来帐目account current 1or4s{bmo  
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现在往来帐||存款额current accout 0ih=<@1K  
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销货帐account sales iBy:HH  
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共同计算帐项joint account 'm@0[i  
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未决帐项outstanding account '3f"#fF6  
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贷方帐项credit account||creditor account ZGHkW9b&  

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借方帐项debit account||debtor account aC lXg-  
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应付帐||应付未付帐account payable R 2uo ZA,  
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应收帐||应收未收帐account receivable \gRX:i#n  
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新交易||新帐new account O_#Ag K<A  
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未决帐||老帐old account YFD'&N,sx  
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现金帐cash account oHkF>B [  
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流水帐running account k:nR'TI  
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暂记帐||未定帐suspense account wSHE~Xx  
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过期帐||延滞帐overdue account||pastdue account s5T$>+ a  
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杂项帐户sundry account je1f\N45  
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详细帐单||明细表detail account hM")DmvB4  
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呆帐bad account +U9Gj#  
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会计项目title of account %-!ruc"}  
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会计薄||帐薄account-book keNPlK%>  
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营业报告书||损益计算表account of budiness||business report 'NF_!D  
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借贷细帐||交验帐account rendered
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明细帐account stated ; mF-y,E  
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与…银行开立一户头to open an account with kxt@t#  
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与…银行建立交易to keep account with AVyO5>w  
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继续记帐to keep account &gxRw l  
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与…有交易to have an account with u5^fiw]C  
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作成会计帐||有往来帐项to make out an account with P3se"pP  
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清算||清理债务to make up an account 22S4q`j  
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清洁帐目||与…停止交易to close ones account with =jIB5".  
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结帐to close an account V8ka*VJ(B  
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清理未付款to ask an account||to demand an account -
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结清差额to balance the account with j*@^O`^v  
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清算to settle an account||to liquidate an account||to square an account 3wK{?  
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审查帐目||监查帐目to audit an account x`K<z J  
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检查帐目to examine an account zu}oeAQc$  
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转入A的帐户to charge the amount to As account p>Dv&fX  
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以计帐方式付款to pay on account qYFOHu  
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代理某人||为某人on ones account||on account of one o1<Y#db[  
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为自己计算||独立帐目on ones own account 3lzjY.]Pgv  
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由某人收益并负风险on ones account and risk||for ones account and risk 9IJBK  
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由某人负担for ones account||for account of one J%ng8v5ex  
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按某人指示||列入某人帐户by order and for account of one j"6r]nc&  
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列入5月份帐目for May account 3z7SK Gy  
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编入某中帐项下to pass to the account of||to place to the account of `-@8IZ7  
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寄出清算书to send in an account||to send in render an account vbEAd)*S  
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支票薄cheque book oz3N 8^M  
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支票陈票人cheque drawer 4 mj\wBp  
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持票人cheque holder JX4uH>6  
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不记名支票cheque to bearer||bearer cheque Xwz9E!m  
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记名支票||认人支票cheque to order eCejO59F9  
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到期支票antedated cheque =Q
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未到期支票postdated cheque <'(O0  
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保付支票certified cheque (]cM;  
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未获兑现支票，退票returned cheque W=QT-4  
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横线支票crossed cheque j%w}hGW%,  
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普通横线general crossing [Eq7!_3  
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特别横线special crossing 9^yf'9S1  
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空白支票blank cheque [nSlkl   
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失效支票，过期支票stale cheque nky%Eb[\  
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普通支票open cheque ;FQ<4PR$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^<$$h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (u_?#Pj X  
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支票换现金||兑现to cash a cheque B,xohT  
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清理票款to clear a cheque UnE[FYx  
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保证兑现to certify a cheque 8*bEsc|  
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填写支票数额to fill up a cheque Yl$R$u)  
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支票上划线to cross a cheque &s{" Vc9]  
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开发支票to make out a cheque j@o \d%.'!  
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签发支票，开立支票to draw a cheque||to issue a cheque Gi+ZI{)  
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透支支票to overdraw a cheque au;ZAXM|  
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背书支票to endorse a cheque sX c
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请付票款||清付票款to pay a cheque||to honour a cheque f\vy5 ''  
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支票退票to dishonour a cheque K;'s+ZD  
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拒付支票to refuse a cheque F8pP(Wl  
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拒付支票to stop payment of a cheque 8h '~*  
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提示要求付款to present for payment xV\mS+#  
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见票即付持票人payable to bearer sKniqWi  
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支付指定人payable to order q_b,3Tp  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer [eLU}4v{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iZ
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文字与数字不一致words and figures differ "yG*Kh7ur  
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支票 bKac?y~S_  
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时间已过account closed |S.;']t+  
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更改处应加盖印章alterations require initials W_FN*Er  
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时间已过effects not cleared Y<)9TU:D!  
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停止付款payment stopped 1 R,?kUa  
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支票毁损cheque mutilated )^[PW&=W|x  
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汇款||寄钱to remit||to send money aF5=k:k  
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寄票供取款||支票支付to send a cheque for payment =BVBCh  
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寄款人a remitter *^s^{0Ad  
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收款人a remittee -;W`0k^  
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国外汇票foreign Bill #:M <<gk  
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国内汇票inland Bill k:*(..!0z  
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跟单汇票documentary bill XTS%:S  
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空头汇票accommodation bill (^9dp[2  
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原始汇票original bill q&d5V~q  
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改写||换新票据renewed bill < +X,oxg  
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即期汇票sight bill||bill on demand 84jA)  
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…days after date||…days after date…日后付款 rLx'.:  
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…months after date||…months after date…月后付款 >NjgLJh  
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见票后…日付款…days after sight||…days sight =5u;\b>*  
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见票后…月付款…months after sight||…months sight 1,Ji|&Pwf  
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同组票据set of bills G[ gfD\  
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单张汇票sola of exchange||sole of exchange dO|n[/qL0  
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远期汇票usance bill||bill at usance tq&CJvJ4  
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长期汇票long bill -,^Z5N#\|  
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短期汇票short bill
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逾期汇票overdue bill bm#/ KT_8  
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宽限日期days of grace 1}"Prx-  
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电汇telegraphic transfer （T.T） }^]TUe@a  
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邮汇postal order||postal note （Am.）||post office order||money order f/UIpswrZ'  
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本票promissory note （P/N） W~d^ *LZt  
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押汇负责书||押汇保证书letter of hypothecation eh}I?:(a?  
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副保||抵押品||付属担保物collateral security |ohCA&k%;  
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担保书trust receipt||letter of indemnity m)e~HP7M  
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承兑||认付acceptance n7(/ml+Q_  
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单张承兑general acceptance P`OZoI$bV  
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有条件承兑qualified acceptance Wh^wKF~%  
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附条件认付conditional acceptance wH]Y1 m  
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部分认付partial acceptance   xaNM ?]%