[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。   $]|3^(y``  
会计报表statement of account ]H/,Q6Q  
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往来帐目account current b:S$oE  
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现在往来帐||存款额current accout "
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销货帐account sales j/TnKO  
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共同计算帐项joint account }Q`+hJ0  
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未决帐项outstanding account +k6` tl~*  
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贷方帐项credit account||creditor account sNx_9pJs4  
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借方帐项debit account||debtor account uT]$R  
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应付帐||应付未付帐account payable g}`g>&l5  
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应收帐||应收未收帐account receivable 7z$53z  
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新交易||新帐new account 3\Amj}RJ  
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未决帐||老帐old account ;jxX/c  
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现金帐cash account f/L8usBXq  
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流水帐running account
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暂记帐||未定帐suspense account Jb{g{a/  
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过期帐||延滞帐overdue account||pastdue account trwo(p  
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杂项帐户sundry account mmwc'-jU:  
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详细帐单||明细表detail account R:P),
 
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呆帐bad account $ ^)g,  
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会计项目title of account vy [7I8f{  
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会计薄||帐薄account-book fC"?r6d  
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营业报告书||损益计算表account of budiness||business report &: LE]w  
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借贷细帐||交验帐account rendered v7j/_;JE;  
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明细帐account stated
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与…银行开立一户头to open an account with ~A/vP-  
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与…银行建立交易to keep account with 1.2qh"#  
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继续记帐to keep account (<`>B  
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与…有交易to have an account with "2!5g)iO  
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作成会计帐||有往来帐项to make out an account with }P!:0w3  
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清算||清理债务to make up an account Fyz1LOH[X  
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清洁帐目||与…停止交易to close ones account with nwJub$5  
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结帐to close an account V#&S&dn  
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清理未付款to ask an account||to demand an account (^|vN;  
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结清差额to balance the account with OLJ|gunA#  
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清算to settle an account||to liquidate an account||to square an account )K0rPnYV  
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审查帐目||监查帐目to audit an account fXx !_Z  
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检查帐目to examine an account s+]6X*)  
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转入A的帐户to charge the amount to As account U=KFbL1Q  
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以计帐方式付款to pay on account 5uvFCY./c  
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代理某人||为某人on ones account||on account of one 2u^/yl  
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为自己计算||独立帐目on ones own account l 1Ns~  
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由某人收益并负风险on ones account and risk||for ones account and risk >0jg2vqt  
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由某人负担for ones account||for account of one 0r'<aA`=I  
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按某人指示||列入某人帐户by order and for account of one 0X4%Ccs  

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列入5月份帐目for May account ycSC'R
 
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编入某中帐项下to pass to the account of||to place to the account of @vkO(o  
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寄出清算书to send in an account||to send in render an account nkTu/)or  
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支票薄cheque book 3YOYlb %j  
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支票陈票人cheque drawer ya0D50m  
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持票人cheque holder hV7]/z!d  
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不记名支票cheque to bearer||bearer cheque F{"4cyoou  
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记名支票||认人支票cheque to order A/w7(  
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到期支票antedated cheque EHqcQx`K_  
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未到期支票postdated cheque urA kV#d#  
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保付支票certified cheque r\DA
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未获兑现支票，退票returned cheque P{gy/'PH,  
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横线支票crossed cheque J2d3&6  
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普通横线general crossing 5 i;n:&Y  
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特别横线special crossing J.^%VnrFO9  
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空白支票blank cheque k1HVvMD<  
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失效支票，过期支票stale cheque jNu`umS  
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普通支票open cheque CE;J`;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wi$,Y.:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qnCJrY6]  
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支票换现金||兑现to cash a cheque tX@G`Mr(  
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清理票款to clear a cheque b"7L ;J5|  
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保证兑现to certify a cheque q- |j =  
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填写支票数额to fill up a cheque TcKt
 
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支票上划线to cross a cheque cf`g.9pjlx  
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开发支票to make out a cheque _6!@>`u~  
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签发支票，开立支票to draw a cheque||to issue a cheque Z;M th#  
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透支支票to overdraw a cheque KMll8X  
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背书支票to endorse a cheque Xt9vTCox  
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请付票款||清付票款to pay a cheque||to honour a cheque -|g9__|@  
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支票退票to dishonour a cheque GJTakhj3  
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拒付支票to refuse a cheque ;>*Pwz`~jT  
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拒付支票to stop payment of a cheque A~M.v0  
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提示要求付款to present for payment k3CHv=U{  
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见票即付持票人payable to bearer 31&;3?3>  
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支付指定人payable to order >J) 9&?  
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已过期||无效out of date||stale a^g}Z7D'T  
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请给出票人R/D||refer to drawer szUJh9-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .2V?G]u  
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文字与数字不一致words and figures differ 7G=Q9^J.H  
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支票 xV"~?vD  
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时间已过account closed #H;1)G(/  
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更改处应加盖印章alterations require initials d+p^fBz  
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时间已过effects not cleared :Q ?p^OC  
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停止付款payment stopped 4mvnFY}  
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支票毁损cheque mutilated "u)L e6.  
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汇款||寄钱to remit||to send money gI00@p:m  
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寄票供取款||支票支付to send a cheque for payment tA^CuJR  
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寄款人a remitter z.;!Pj  
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收款人a remittee C(vQR~_  
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国外汇票foreign Bill G
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国内汇票inland Bill Bm 4$  
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跟单汇票documentary bill pJIJ"o'>.9  
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空头汇票accommodation bill GK[Hs1/  
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原始汇票original bill )Myx(w"S  
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改写||换新票据renewed bill |l@z7R+4*  
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即期汇票sight bill||bill on demand mY]o_\`  
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…days after date||…days after date…日后付款 RKp9[^/?  
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…months after date||…months after date…月后付款 O$N;a9g  
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见票后…日付款…days after sight||…days sight ZQn>+c2%!  
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见票后…月付款…months after sight||…months sight TpI8mDO\W  
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同组票据set of bills *j=58d`n  
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单张汇票sola of exchange||sole of exchange ]I
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远期汇票usance bill||bill at usance %V#MUi1  
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长期汇票long bill ]68FGH  
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短期汇票short bill d[ _@l  
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逾期汇票overdue bill 7SNdC8GZ~  
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宽限日期days of grace G/#m.=t  
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电汇telegraphic transfer （T.T） PKC0Dt;F.  
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邮汇postal order||postal note （Am.）||post office order||money order k_uI&,  
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本票promissory note （P/N） 4jGN:*kZ  
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押汇负责书||押汇保证书letter of hypothecation ^2{6W6=  
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副保||抵押品||付属担保物collateral security (y~%6o6  
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担保书trust receipt||letter of indemnity <mj/P|P@  
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承兑||认付acceptance OU}eTc(FeC  
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单张承兑general acceptance r:$*pC&{  
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有条件承兑qualified acceptance + rA#]#hN  
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附条件认付conditional acceptance fR~0Fy Gp  
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部分认付partial acceptance   ')~V=F