[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}Mzm2d#`  
会计报表statement of account $EIkk= z  
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往来帐目account current B(LV22#  
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现在往来帐||存款额current accout cG:`Zj~4  
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销货帐account sales ?xZmm%JF  
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共同计算帐项joint account ;G]'}$
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未决帐项outstanding account 59J9V3na  
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贷方帐项credit account||creditor account dAl<'~g  
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借方帐项debit account||debtor account I>Q,]S1h  
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应付帐||应付未付帐account payable ZiYzsn  
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应收帐||应收未收帐account receivable f"N3;,Oc  
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新交易||新帐new account @!3^/D3  
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未决帐||老帐old account $4JX#lkt  
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现金帐cash account %5?-g[  
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流水帐running account ^)^|;C\`  
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暂记帐||未定帐suspense account q<[ke   
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过期帐||延滞帐overdue account||pastdue account 00a<(sS;  
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杂项帐户sundry account B\>}X_\4  
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详细帐单||明细表detail account 8;f<qu|w  
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呆帐bad account )wzs~Fn/  
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会计项目title of account as|c`4r\O  
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会计薄||帐薄account-book :F w"u4WI  
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营业报告书||损益计算表account of budiness||business report ~7 L )n  
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借贷细帐||交验帐account rendered 5OW8G][
  
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明细帐account stated g6/N\[b%  
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与…银行开立一户头to open an account with a.&#dxgW[  
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与…银行建立交易to keep account with :n>ccZeMv  
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继续记帐to keep account <,4R2'  
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与…有交易to have an account with +`s&i%{1>  
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作成会计帐||有往来帐项to make out an account with Y0u'@l_[F  
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清算||清理债务to make up an account W]yClx \  
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清洁帐目||与…停止交易to close ones account with ? __aVQ7  
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结帐to close an account R<lNk<  
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清理未付款to ask an account||to demand an account O{B e )E~  
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结清差额to balance the account with InP y:}  
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清算to settle an account||to liquidate an account||to square an account 3u?`q%Y-e  
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审查帐目||监查帐目to audit an account 0Y6q$h>4  
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检查帐目to examine an account 1~R$$P11[9  
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转入A的帐户to charge the amount to As account h"PS-]:CD  
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以计帐方式付款to pay on account q4Oxs  
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代理某人||为某人on ones account||on account of one && DD  
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为自己计算||独立帐目on ones own account SLJ&{`"7
 
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由某人收益并负风险on ones account and risk||for ones account and risk 6I v(  
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由某人负担for ones account||for account of one @%EE0)IA  
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按某人指示||列入某人帐户by order and for account of one x7P([^i  
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列入5月份帐目for May account <#+oQ>5s  
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编入某中帐项下to pass to the account of||to place to the account of XYqpI/s  
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寄出清算书to send in an account||to send in render an account QU^/[75Ea0  
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支票薄cheque book <u/a`E?  
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支票陈票人cheque drawer ?mH@`c,fM  
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持票人cheque holder hc-lzYS  
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不记名支票cheque to bearer||bearer cheque "'['(e+7  
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记名支票||认人支票cheque to order jja{*PZ6H  
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到期支票antedated cheque w[ Axs8N'  
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未到期支票postdated cheque ]]>nbgGn#  
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保付支票certified cheque > &bv\R/  
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未获兑现支票，退票returned cheque Z[Wlyb0  
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横线支票crossed cheque g^1r0.Sp{8  
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普通横线general crossing 9oEpPL5  
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特别横线special crossing |V lMmaz  
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空白支票blank cheque Qh^R Ax  
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失效支票，过期支票stale cheque @d&g/ccMxd  
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普通支票open cheque {(;B 5rs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W,Ty=:qm*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mH)OB?+lq  
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支票换现金||兑现to cash a cheque X
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清理票款to clear a cheque zj{(p Z1  
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保证兑现to certify a cheque U+} y %3l  
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填写支票数额to fill up a cheque .Vmtx  
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支票上划线to cross a cheque 3p_b8K_bG  
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开发支票to make out a cheque T`?n,'!(  
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签发支票，开立支票to draw a cheque||to issue a cheque gLD{1-v  
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透支支票to overdraw a cheque 5mavcle{4r  
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背书支票to endorse a cheque 4UD' %}>y  
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请付票款||清付票款to pay a cheque||to honour a cheque IY)5.E _  
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支票退票to dishonour a cheque X2^_~<I{,  
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拒付支票to refuse a cheque SA+d&H}Fc  
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拒付支票to stop payment of a cheque Pq?*C;D  
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提示要求付款to present for payment Gw{+xz KJ  
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见票即付持票人payable to bearer dB3N%pB^  
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支付指定人payable to order {ma;G[!  
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已过期||无效out of date||stale GNU;jSh5  
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请给出票人R/D||refer to drawer tpYa?ZCM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]:et~pfW  
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时间已过account closed C`4gsqD;Z  
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更改处应加盖印章alterations require initials !8$RBD %  
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时间已过effects not cleared Ei~f`{i  
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停止付款payment stopped #C\4/g?=,  
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支票毁损cheque mutilated @ Nb%L&=P8  
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汇款||寄钱to remit||to send money XP;x@I#l  
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寄票供取款||支票支付to send a cheque for payment cOku1g8  
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寄款人a remitter HFS
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收款人a remittee >n!ni(  
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国外汇票foreign Bill >.LKct*5K  
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国内汇票inland Bill _e'Y3:  
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跟单汇票documentary bill 2p:r`THvS5  
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空头汇票accommodation bill 7Dt"
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原始汇票original bill ?_ RYqolz  
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改写||换新票据renewed bill slvq9,  
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即期汇票sight bill||bill on demand h&'
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…days after date||…days after date…日后付款 vA-PR&  
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…months after date||…months after date…月后付款 xncw
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见票后…日付款…days after sight||…days sight +1@AGJU3  
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见票后…月付款…months after sight||…months sight y1C/v:;  
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同组票据set of bills w0Ij'=:  
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单张汇票sola of exchange||sole of exchange zj20;5o>U&  
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远期汇票usance bill||bill at usance 4/MNqit+  
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长期汇票long bill )N)ljA3]  
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短期汇票short bill detLjlE  
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逾期汇票overdue bill o#e7,O  
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宽限日期days of grace [hU=mS8=^  
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电汇telegraphic transfer （T.T） re uYTH  
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邮汇postal order||postal note （Am.）||post office order||money order 0QoLS|voA/  
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本票promissory note （P/N） jo0Pd_W8&  
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押汇负责书||押汇保证书letter of hypothecation XGIpUz  
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副保||抵押品||付属担保物collateral security 0N VI+Z$  
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担保书trust receipt||letter of indemnity k7T alR  
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承兑||认付acceptance ~4^p}{  
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单张承兑general acceptance W5I=X]&  
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有条件承兑qualified acceptance :#SNpn=@  
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附条件认付conditional acceptance 8uA<G /Q;  
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部分认付partial acceptance   n?Zf/T