[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。   YVW`|'7)|  
会计报表statement of account 3*C|"|lJ  
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往来帐目account current !?aL_{7J  
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现在往来帐||存款额current accout Ap)pOD7  
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销货帐account sales p->b Vt  
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共同计算帐项joint account *R_mvJlT  
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未决帐项outstanding account "8*5!an u-  
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贷方帐项credit account||creditor account oeA}b-Ct0  
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借方帐项debit account||debtor account BW{&A&j  
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应付帐||应付未付帐account payable @mm~i~~KA  
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应收帐||应收未收帐account receivable MzpDvnI9  
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新交易||新帐new account o`%;*tx  
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未决帐||老帐old account 1Farix1YDq  
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现金帐cash account _2wH4^Vb  
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流水帐running account "[Hn G(gA  
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暂记帐||未定帐suspense account ]v|n'D-?  
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过期帐||延滞帐overdue account||pastdue account i+4!nf{K  
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杂项帐户sundry account Qm5Sf=E7Q  
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详细帐单||明细表detail account ;)ji3M  
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呆帐bad account ~%Xs"R1c,  
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会计项目title of account )L/o|%r!  
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会计薄||帐薄account-book G*'1[Bu  
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营业报告书||损益计算表account of budiness||business report PCZ%<>v  
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借贷细帐||交验帐account rendered _t.Ub:  
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明细帐account stated r0j+ P%  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with cC7&]2X +f  
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继续记帐to keep account %W,V~kb  
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与…有交易to have an account with 'q, L*  
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作成会计帐||有往来帐项to make out an account with xF])NZy|  
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清算||清理债务to make up an account y.+!+4Mg|  
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清洁帐目||与…停止交易to close ones account with se`^g ,]P  
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结帐to close an account ]D&\|,,(
 
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清理未付款to ask an account||to demand an account 4StoEgFS  
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结清差额to balance the account with ,
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清算to settle an account||to liquidate an account||to square an account l }WvO]  
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审查帐目||监查帐目to audit an account :[!b";pR  
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检查帐目to examine an account <P0&!yN  
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转入A的帐户to charge the amount to As account IA^*?,A Zy  
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以计帐方式付款to pay on account K-4o_:F  
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代理某人||为某人on ones account||on account of one ,)Z1&J?  
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为自己计算||独立帐目on ones own account O[W/=j[  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one A75z/O{  
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按某人指示||列入某人帐户by order and for account of one z@U5  
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列入5月份帐目for May account |Pq z0n=v  
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编入某中帐项下to pass to the account of||to place to the account of [ ]42$5eof  
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寄出清算书to send in an account||to send in render an account {\55\e/C,  
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支票薄cheque book ? b xak  
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支票陈票人cheque drawer |[X-i["y  
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持票人cheque holder 7uq^TO>9f  
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不记名支票cheque to bearer||bearer cheque VF:95F;@  
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记名支票||认人支票cheque to order =DwY-Ex  
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到期支票antedated cheque j.+}Z |  
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未到期支票postdated cheque *{dMo,.eI  
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保付支票certified cheque 3o`c`;H%p  
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未获兑现支票，退票returned cheque F[*/D/y(  
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横线支票crossed cheque %PC8}++  
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普通横线general crossing WkDXWv\{,{  
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特别横线special crossing 3f(tb%pa5  
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空白支票blank cheque \`R8s_S  
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失效支票，过期支票stale cheque u,./,:O %=  
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普通支票open cheque :ZadPn56  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U\-= |gQ'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [F 24xC+  
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支票换现金||兑现to cash a cheque W0<2*7s  
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清理票款to clear a cheque fJ&\Z9zY  
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保证兑现to certify a cheque v1p^="IHI  
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填写支票数额to fill up a cheque ZFs xsg^r  
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支票上划线to cross a cheque L~C:1VG5  

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开发支票to make out a cheque g}pD%  
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签发支票，开立支票to draw a cheque||to issue a cheque 6Ad=#MM  
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透支支票to overdraw a cheque J,\e@  
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背书支票to endorse a cheque D@kf^1G  
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请付票款||清付票款to pay a cheque||to honour a cheque MjWxfW/  
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支票退票to dishonour a cheque #qW#>0U  
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拒付支票to refuse a cheque P#D|CP/Cu  
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拒付支票to stop payment of a cheque 20}w.V  
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提示要求付款to present for payment %0 i)l|  
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见票即付持票人payable to bearer 4c[/%e:\-  
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支付指定人payable to order R_\o`v5  
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已过期||无效out of date||stale w)B?j  
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请给出票人R/D||refer to drawer TiF+rA{t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ kD?@nx>  
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支票 &9|L Z9K  
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时间已过account closed )RT?/NW  
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更改处应加盖印章alterations require initials OM{^F=Ap  
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时间已过effects not cleared dR;N3KwY  
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停止付款payment stopped @c'iT20  
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支票毁损cheque mutilated {it}\[3  
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汇款||寄钱to remit||to send money vdC0tax  
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寄票供取款||支票支付to send a cheque for payment @j_o CDS  
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寄款人a remitter peBHZJ``RX  
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收款人a remittee hxH6Ii]\  
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国外汇票foreign Bill $rmxwxz&W:  
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国内汇票inland Bill 7@\.()  
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跟单汇票documentary bill ,v K%e>e&  
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空头汇票accommodation bill V 97ORI  
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原始汇票original bill J<"K`|F  
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改写||换新票据renewed bill QUn!&55  
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即期汇票sight bill||bill on demand 4 H0rS'5d  
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…days after date||…days after date…日后付款 XjN=UhC  
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…months after date||…months after date…月后付款 9DhM 9VU  
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见票后…日付款…days after sight||…days sight DZ2gnRg  
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见票后…月付款…months after sight||…months sight STjb2t,a  
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同组票据set of bills 1?H; c5?d&  
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单张汇票sola of exchange||sole of exchange tqh)yr;  
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远期汇票usance bill||bill at usance W vB]Rs  
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长期汇票long bill KyX2CfW}t  
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短期汇票short bill J&~I4ko]  
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逾期汇票overdue bill D ? %*L  
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宽限日期days of grace jm<^WQ%Cc  
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电汇telegraphic transfer （T.T） N* Q*>q  
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邮汇postal order||postal note （Am.）||post office order||money order %1k"K~eu  
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本票promissory note （P/N） 0N !rIz  
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押汇负责书||押汇保证书letter of hypothecation \kyoA Z  
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副保||抵押品||付属担保物collateral security \PN*gDmX  
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担保书trust receipt||letter of indemnity aj1g9y  
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承兑||认付acceptance =jm\8sl~~  
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单张承兑general acceptance ;>ml@@Z  
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有条件承兑qualified acceptance eW<NDI&b  
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附条件认付conditional acceptance fA1{-JzV<4  
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部分认付partial acceptance   2H8\P+