[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。   DMB"Y
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会计报表statement of account p"KU7-BfvC  
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往来帐目account current +O'vj  
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现在往来帐||存款额current accout 1  o|T  
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销货帐account sales Q!K`e)R  
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共同计算帐项joint account " \:ced  
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未决帐项outstanding account ~n6[$WjZA  
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贷方帐项credit account||creditor account "<*awWNI  
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借方帐项debit account||debtor account X2gz6|WJ  
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应付帐||应付未付帐account payable 7 jjU  
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应收帐||应收未收帐account receivable ANMYX18M  
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新交易||新帐new account 8Mu;U3cIW  
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未决帐||老帐old account  ]>Si0%  
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现金帐cash account z/1{OL  
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流水帐running account TJaeQqob  
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暂记帐||未定帐suspense account \ZD[!w7  
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过期帐||延滞帐overdue account||pastdue account `.=sTp2rbc  
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杂项帐户sundry account phP>3f.T  
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详细帐单||明细表detail account '#Dg8/r!  
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呆帐bad account G> \Tbx  
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会计项目title of account ZA
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会计薄||帐薄account-book 0a2@b" l  
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营业报告书||损益计算表account of budiness||business report rt4Z ;  
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借贷细帐||交验帐account rendered ,EEPh>cXc  
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明细帐account stated bAF )Bli  
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与…银行开立一户头to open an account with RuAlB*  
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与…银行建立交易to keep account with RL}KAGK  
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继续记帐to keep account "uD=KlA  
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与…有交易to have an account with p!W[X%`)  
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作成会计帐||有往来帐项to make out an account with Fu _@!K  
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清算||清理债务to make up an account k#)
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清洁帐目||与…停止交易to close ones account with O`W%Tr  
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结帐to close an account Yx)o:#2  
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清理未付款to ask an account||to demand an account TKI$hc3|L  
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结清差额to balance the account with =Hu0v}i/  
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清算to settle an account||to liquidate an account||to square an account _sMs}?^  
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审查帐目||监查帐目to audit an account VWf %v  
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检查帐目to examine an account }NmNanW^  
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转入A的帐户to charge the amount to As account Fi;VDK(V9  
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以计帐方式付款to pay on account /g.]RY+u|x  
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代理某人||为某人on ones account||on account of one j$@tK0P  
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为自己计算||独立帐目on ones own account >)4YP*qIPb  
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由某人收益并负风险on ones account and risk||for ones account and risk Fvl`2W94;  
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由某人负担for ones account||for account of one 9O98Q6-s  
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按某人指示||列入某人帐户by order and for account of one pj{\T?(  
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列入5月份帐目for May account Vz:_mKA  
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编入某中帐项下to pass to the account of||to place to the account of 0D[@u3W  
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寄出清算书to send in an account||to send in render an account zVaCXNcbo  
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支票薄cheque book i/qTFQst _  
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支票陈票人cheque drawer +;gsRhWk  
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持票人cheque holder 8;zDg$(  
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不记名支票cheque to bearer||bearer cheque TQ'E5^  
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记名支票||认人支票cheque to order Q,e*#oK3$  
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到期支票antedated cheque kC$I2[t!  
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未到期支票postdated cheque p:[LnL  
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保付支票certified cheque u''BP.Y S  
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未获兑现支票，退票returned cheque Bc ^4 T1  
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横线支票crossed cheque =AkX4k  
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普通横线general crossing o#{#r@,i  
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特别横线special crossing U[fSQ`&D  
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空白支票blank cheque 9d\N[[Vu]R  
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失效支票，过期支票stale cheque F#1kZ@ nq  
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普通支票open cheque Au=kSSB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /v$]X4 S`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sT1j F3  
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支票换现金||兑现to cash a cheque ?h&l tD  
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清理票款to clear a cheque AeQC:  
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保证兑现to certify a cheque gTD%4V  
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填写支票数额to fill up a cheque 5j1 IH,yW  
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支票上划线to cross a cheque %\

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开发支票to make out a cheque =Zrj K=K  
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签发支票，开立支票to draw a cheque||to issue a cheque <H_LFrB$W  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque ua!D-0  
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请付票款||清付票款to pay a cheque||to honour a cheque >4#tkv>S.  
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支票退票to dishonour a cheque F^[M  
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拒付支票to refuse a cheque 5Bzuj`  
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拒付支票to stop payment of a cheque 0FN~$+t)H  
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提示要求付款to present for payment \qRjXadj  

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见票即付持票人payable to bearer a [0N,t  
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支付指定人payable to order B6^w{eXN  
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已过期||无效out of date||stale ^p'D<!6sK  
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请给出票人R/D||refer to drawer "`y W]v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eYnLZ&H5O  
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文字与数字不一致words and figures differ weTK#O0@v  
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支票 >'BU*  
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时间已过account closed =[v2
 
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更改处应加盖印章alterations require initials QySca(1tN  
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时间已过effects not cleared A3<P li  
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停止付款payment stopped  'Sb6 w+  
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支票毁损cheque mutilated f%(e,KgW=  
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汇款||寄钱to remit||to send money q%)*,I<  
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寄票供取款||支票支付to send a cheque for payment Is#v6:#^  
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寄款人a remitter <_FF~l j  
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收款人a remittee S^sW.(I  
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国外汇票foreign Bill _4x[}e7KF  
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国内汇票inland Bill El8.D3  
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跟单汇票documentary bill O(WMTa'%  
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空头汇票accommodation bill  +T8XX@#  
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原始汇票original bill h
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改写||换新票据renewed bill &@.=)4Y  
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即期汇票sight bill||bill on demand QIxJFr;>  
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…days after date||…days after date…日后付款 Ok.DSOT  
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…months after date||…months after date…月后付款 GlkAJe]  
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见票后…日付款…days after sight||…days sight W*WH .1&  
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见票后…月付款…months after sight||…months sight a(t<eN>b!  
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同组票据set of bills rgY?X$1q_  
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单张汇票sola of exchange||sole of exchange 4O,a`:d1$6  
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远期汇票usance bill||bill at usance `uJ l<kHI  
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长期汇票long bill FXwK9 %  
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短期汇票short bill E$zq8-p|  
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逾期汇票overdue bill ^*~u4
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宽限日期days of grace x/q$RcDOm  
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电汇telegraphic transfer （T.T） -Ce4px?3  
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邮汇postal order||postal note （Am.）||post office order||money order V\8 5  
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本票promissory note （P/N） nU#q@p)Xg  
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押汇负责书||押汇保证书letter of hypothecation ![C$H5  
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副保||抵押品||付属担保物collateral security %QZ!Tb  
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担保书trust receipt||letter of indemnity M!i5StGC  
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承兑||认付acceptance 6?x{-Zj^?  
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单张承兑general acceptance 4}FfHgpQ  
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有条件承兑qualified acceptance #a l^Uqd  
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附条件认付conditional acceptance i(kK!7W35  
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部分认付partial acceptance   D/`E!6Fk=