[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。   yQ03&{#  
会计报表statement of account l~C=yP(~  
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往来帐目account current w9aLTLv-  
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现在往来帐||存款额current accout ' X9D(?O  
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销货帐account sales Vb++K0CK  
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共同计算帐项joint account \s@7pM=(  
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未决帐项outstanding account 5fa Y{;8  
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贷方帐项credit account||creditor account JU`5K}H<  
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借方帐项debit account||debtor account 9NE
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应付帐||应付未付帐account payable v2KK%Qy  
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应收帐||应收未收帐account receivable =C4!h'hz  
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新交易||新帐new account 2od9Q=v~  
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未决帐||老帐old account 5~H}%W,P  
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现金帐cash account *Hed^[sO  
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流水帐running account A[8vD</}_  
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暂记帐||未定帐suspense account 586lN22xM  
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过期帐||延滞帐overdue account||pastdue account P0O=veCf  
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杂项帐户sundry account ,k+F8{Q.  
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详细帐单||明细表detail account jImw_Q  
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呆帐bad account ]`T*}$|  
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会计项目title of account OqlP_^Zz7p  
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会计薄||帐薄account-book uK5 C-  
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营业报告书||损益计算表account of budiness||business report bTJ l  
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借贷细帐||交验帐account rendered U#' 
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明细帐account stated Y9ipy_@_?  
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与…银行开立一户头to open an account with rlP?Uh  
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与…银行建立交易to keep account with dvPlKLp  
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继续记帐to keep account 2x<4&^  
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与…有交易to have an account with ?CO..l  
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作成会计帐||有往来帐项to make out an account with w3Z;&sFd  
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清算||清理债务to make up an account _8ubo\M~  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account +xn5 9V  
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清理未付款to ask an account||to demand an account vuO~
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结清差额to balance the account with 87q~ nk  
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清算to settle an account||to liquidate an account||to square an account _ Y8jl,J  
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审查帐目||监查帐目to audit an account sQgJ`+Y8_  
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检查帐目to examine an account t:yJ~En]=  
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转入A的帐户to charge the amount to As account *4?%Y8;bF6  
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以计帐方式付款to pay on account Tv /?-`Y  

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代理某人||为某人on ones account||on account of one S7f"\[Aw  
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为自己计算||独立帐目on ones own account bPUldkB:  
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由某人收益并负风险on ones account and risk||for ones account and risk xY<*:&  
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由某人负担for ones account||for account of one B(,j*,f  
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按某人指示||列入某人帐户by order and for account of one $_Q]3"U  
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列入5月份帐目for May account buA/G-<e  
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编入某中帐项下to pass to the account of||to place to the account of P`OZoI$bV  
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寄出清算书to send in an account||to send in render an account #@}wl  
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支票薄cheque book Eu`K2_
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支票陈票人cheque drawer O~D]C  
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持票人cheque holder :aWC6"ik-W  
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不记名支票cheque to bearer||bearer cheque F~wqt7*  
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记名支票||认人支票cheque to order ~=gpn|@b  
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到期支票antedated cheque /dwj:g0y  
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未到期支票postdated cheque SY$%)(c8kL  
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保付支票certified cheque E{]PfUfFY  
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未获兑现支票，退票returned cheque M"5S  
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横线支票crossed cheque li9>zjz  
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普通横线general crossing V=)' CCi{  
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特别横线special crossing zj2l&)N  
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空白支票blank cheque w3jcit|  
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失效支票，过期支票stale cheque F.-:4m(Z  
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普通支票open cheque + lZvj=gW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F&a)mpFv3c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4P^CqD&i  
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支票换现金||兑现to cash a cheque sE!$3|Q  
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清理票款to clear a cheque x+EEMv3u:  
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保证兑现to certify a cheque Q:8t1ZDo  
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填写支票数额to fill up a cheque }ZJJqJ`*e  
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支票上划线to cross a cheque #,9#x]U#v  
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开发支票to make out a cheque GQDW}b8  
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签发支票，开立支票to draw a cheque||to issue a cheque j7~Rw"(XQc  
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透支支票to overdraw a cheque }J $\<ZT  
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背书支票to endorse a cheque  GK1oS  
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请付票款||清付票款to pay a cheque||to honour a cheque pd-I^Q3-  
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支票退票to dishonour a cheque 1NkJs&  
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拒付支票to refuse a cheque >
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拒付支票to stop payment of a cheque G\K!7k`)!  
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提示要求付款to present for payment s7,D}Zz  
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见票即付持票人payable to bearer yB|1?L#  
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支付指定人payable to order 
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已过期||无效out of date||stale ?in)kL  
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请给出票人R/D||refer to drawer WEtPIHruyt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3i~X`@$k>  
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文字与数字不一致words and figures differ rU6A^p\,  
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支票 !t}yoN n|  
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时间已过account closed E6z&pM8<8  
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更改处应加盖印章alterations require initials zO@>)@~  
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时间已过effects not cleared SM8_C!h:  
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停止付款payment stopped E^$8nqCL:  
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支票毁损cheque mutilated a&UzIFdB  
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汇款||寄钱to remit||to send money ]k'^yc{5  
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寄票供取款||支票支付to send a cheque for payment EiG5k.C@  
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寄款人a remitter -m@PqJF^  
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收款人a remittee :H wdXhA6  
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国外汇票foreign Bill e<*qaUI  
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国内汇票inland Bill GdY@$&z{i  
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跟单汇票documentary bill C ocw%Yl  
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空头汇票accommodation bill B\e*-:pq>  
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原始汇票original bill 8>Cf}TvErx  
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改写||换新票据renewed bill 4dcm)Xr  
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即期汇票sight bill||bill on demand cz{`'VN}`  
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…days after date||…days after date…日后付款 BAY e:0  
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…months after date||…months after date…月后付款 af %w|M  
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见票后…日付款…days after sight||…days sight Q?1J<(oq9  
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见票后…月付款…months after sight||…months sight m*A b<$y  
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同组票据set of bills < %Nf"p{K  
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单张汇票sola of exchange||sole of exchange 't&1y6Uu  
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远期汇票usance bill||bill at usance ix2i.wdD  
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长期汇票long bill wbAwmOiZ  
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短期汇票short bill ''@Tke3IG6  
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逾期汇票overdue bill Ig}hap]G  
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宽限日期days of grace [|oG}'Xz  
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电汇telegraphic transfer （T.T） [mu8V+8@d4  
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邮汇postal order||postal note （Am.）||post office order||money order i@nRZ$K  
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本票promissory note （P/N） W,6q1  
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押汇负责书||押汇保证书letter of hypothecation \ Y
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副保||抵押品||付属担保物collateral security ~Ze!F"  
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担保书trust receipt||letter of indemnity G{fPQ=  
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承兑||认付acceptance c=\_[G(  
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单张承兑general acceptance 8A&N+sT  
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有条件承兑qualified acceptance |e@1@q(a[]  
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附条件认付conditional acceptance * cW%Q@lit  
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部分认付partial acceptance   rBmW%Gv