[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。   /J]Yj,  
会计报表statement of account o7i/~JkTP  
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往来帐目account current 8xJdK'  
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现在往来帐||存款额current accout rk*Igqf  
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销货帐account sales 7(rTGd0  
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共同计算帐项joint account .7++wo!,  
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未决帐项outstanding account y:WRpCZoa  
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贷方帐项credit account||creditor account vmK<_xbwd  
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借方帐项debit account||debtor account {:xINQ=}D  
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应付帐||应付未付帐account payable 3P3x^NI  
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应收帐||应收未收帐account receivable +Gqh  
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新交易||新帐new account O|m-Uz"+  
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未决帐||老帐old account I1^0RB{~  
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现金帐cash account S9d+#6rn  
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流水帐running account 8.HqQ:?&2t  
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暂记帐||未定帐suspense account J@C8;]  
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过期帐||延滞帐overdue account||pastdue account Tzmo yY  
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杂项帐户sundry account EpSVHD:*  
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详细帐单||明细表detail account -'3~Y 2#  
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呆帐bad account Ql&5fyW  
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会计项目title of account XBe!9/'k>  
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会计薄||帐薄account-book Cp=DdmR  
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营业报告书||损益计算表account of budiness||business report /=&HunaxI  
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借贷细帐||交验帐account rendered :td6Mywl  
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明细帐account stated T#%r\f,l0  
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与…银行开立一户头to open an account with L;$Gn
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与…银行建立交易to keep account with >5-z"f  
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继续记帐to keep account I:M]#aFD  
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与…有交易to have an account with &?C% -"|c  
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作成会计帐||有往来帐项to make out an account with :4RD.l  
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清算||清理债务to make up an account 'Vq_/g!?1  
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清洁帐目||与…停止交易to close ones account with <^>O<P:v  
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结帐to close an account g
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清理未付款to ask an account||to demand an account &ru2&Sz  
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结清差额to balance the account with e(nT2E  
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清算to settle an account||to liquidate an account||to square an account w}2;f=  
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审查帐目||监查帐目to audit an account xZ2^lsY  
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检查帐目to examine an account q6E8^7RtS@  
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转入A的帐户to charge the amount to As account %&EDh2w>  
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以计帐方式付款to pay on account `*?8<Vm  
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代理某人||为某人on ones account||on account of one >wsS75n1  
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为自己计算||独立帐目on ones own account jGV+ ~a  
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由某人收益并负风险on ones account and risk||for ones account and risk T2Du z,  
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由某人负担for ones account||for account of one gD$bn=  
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按某人指示||列入某人帐户by order and for account of one Ed&;d+NM  
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列入5月份帐目for May account YGAB2`!U  
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编入某中帐项下to pass to the account of||to place to the account of P1\:hh  
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寄出清算书to send in an account||to send in render an account CqF=5z:A  
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支票薄cheque book DM*GvBdR  
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支票陈票人cheque drawer \W^+aNbv=8  
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持票人cheque holder NTj:+z0  
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不记名支票cheque to bearer||bearer cheque ,F4_ps?(  
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记名支票||认人支票cheque to order \&|zD"*  
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到期支票antedated cheque !;[cm|<E  
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未到期支票postdated cheque ]GSs{'UhB  
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保付支票certified cheque ^5"2s:vP  
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未获兑现支票，退票returned cheque 2f;fdzjk8K  
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横线支票crossed cheque .:<-E%  
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普通横线general crossing n'dxa<F2|  
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特别横线special crossing 1|+Zmo"  
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空白支票blank cheque }s0?RH  
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失效支票，过期支票stale cheque K#O8P+n5[  
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普通支票open cheque q- U/JC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HJ&|&tT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,ZVC
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支票换现金||兑现to cash a cheque }d, iA FG  
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清理票款to clear a cheque rA/jNX@S  
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保证兑现to certify a cheque L_>j SP  
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填写支票数额to fill up a cheque Vb=Oz  
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支票上划线to cross a cheque NH?q/4=I0W  
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开发支票to make out a cheque -y8?"WB(b  
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签发支票，开立支票to draw a cheque||to issue a cheque bt=%DMTn  
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透支支票to overdraw a cheque *vx!twu1o  
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背书支票to endorse a cheque Up61Xn  
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请付票款||清付票款to pay a cheque||to honour a cheque p
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支票退票to dishonour a cheque gZ!vRO<%  
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拒付支票to refuse a cheque b)+;#m  
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拒付支票to stop payment of a cheque M.|@|If4?  
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提示要求付款to present for payment &|;XLRHP}  
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见票即付持票人payable to bearer <ID/\Qx`q  
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支付指定人payable to order un{LwZH  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer Z`L-UQJ.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~b.C[s  
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文字与数字不一致words and figures differ W(^R-&av  
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支票 } 0su[gy[  
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时间已过account closed jNKu5"HB  
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更改处应加盖印章alterations require initials oMM+af  
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时间已过effects not cleared T8nOb9Nrj  
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停止付款payment stopped *fz]Q>2ga  
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支票毁损cheque mutilated ! bf8 r  
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汇款||寄钱to remit||to send money ii< /!B(  
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寄票供取款||支票支付to send a cheque for payment h'Gs$o7#P  
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寄款人a remitter F 7v 1rf]  
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收款人a remittee ]
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国外汇票foreign Bill -w>2!@8  
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国内汇票inland Bill {*#}
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跟单汇票documentary bill 8-f
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空头汇票accommodation bill ,WvCslZ  
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原始汇票original bill $|0?$U7!  
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改写||换新票据renewed bill [,@gSb|D?  
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即期汇票sight bill||bill on demand l(o;O.dLt  
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…days after date||…days after date…日后付款 ('9LUFw\  
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…months after date||…months after date…月后付款 ~|FKl%  
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见票后…日付款…days after sight||…days sight JA")L0a_  
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见票后…月付款…months after sight||…months sight )bl'' yO  
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同组票据set of bills J&vmW}&  
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单张汇票sola of exchange||sole of exchange c@uNA0 p
 
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远期汇票usance bill||bill at usance p!XB\%sv'"  
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长期汇票long bill ;$0)k(c9  
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短期汇票short bill xn=/SIS  
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逾期汇票overdue bill GD]yP
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宽限日期days of grace jTDaW 8@L  
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电汇telegraphic transfer （T.T） F$!K/Mm[  
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邮汇postal order||postal note （Am.）||post office order||money order +O2z&a;q  
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本票promissory note （P/N） 1Re5)Y:i  

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押汇负责书||押汇保证书letter of hypothecation d/m.VnW  
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副保||抵押品||付属担保物collateral security Kc%GxD`  
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担保书trust receipt||letter of indemnity d=6FL" .o  
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承兑||认付acceptance LRuB&4r8  
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单张承兑general acceptance (9_O||ee  
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有条件承兑qualified acceptance &rj)Oh2  
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附条件认付conditional acceptance 1dl@2CVS  
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部分认付partial acceptance   sgc
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