[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。   
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会计报表statement of account 4iNbK~5j  
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往来帐目account current yW^IN8fm  
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现在往来帐||存款额current accout }l(m5  
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销货帐account sales :e]9T3Q  
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共同计算帐项joint account ~r^5-\[hZ  
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未决帐项outstanding account Q"|kW[Sg  
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贷方帐项credit account||creditor account 3`k[!!   
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借方帐项debit account||debtor account *i?rJH  
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应付帐||应付未付帐account payable 4e@&QOo`Cu  
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应收帐||应收未收帐account receivable Qq T/1^imS  
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新交易||新帐new account q*[!>\Z8  
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未决帐||老帐old account Dc.n-ipv$  
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现金帐cash account '7Mep ]  
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流水帐running account <rX\LwR  
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暂记帐||未定帐suspense account J}Qs"+x  
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过期帐||延滞帐overdue account||pastdue account M=5d95*-}  
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杂项帐户sundry account |XKOXa3.  
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详细帐单||明细表detail account nJFk4v4:2  
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呆帐bad account )v%l0_z{  
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会计项目title of account 9wL!D3e {Q  
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会计薄||帐薄account-book sYGR-:K  
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营业报告书||损益计算表account of budiness||business report Y[W6Sc  
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借贷细帐||交验帐account rendered @ -0Fe9 n=  
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明细帐account stated ^6Yd}  
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与…银行开立一户头to open an account with H#OYw#L"u  
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与…银行建立交易to keep account with 'e F%  
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继续记帐to keep account 0; 7#ji  
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与…有交易to have an account with 4sTMgBzw  
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作成会计帐||有往来帐项to make out an account with ML=eL*}l  
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清算||清理债务to make up an account x>v-m*4Z4@  
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清洁帐目||与…停止交易to close ones account with XIKvH-0&  
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结帐to close an account *r;xw  
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清理未付款to ask an account||to demand an account pr_>b`p6  
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结清差额to balance the account with \8 e2?(@"k  
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清算to settle an account||to liquidate an account||to square an account KFU%D
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审查帐目||监查帐目to audit an account X3 ',vey  
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检查帐目to examine an account 2s\BY%XY  
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转入A的帐户to charge the amount to As account Xh F_]  
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以计帐方式付款to pay on account d$G}iJ8$mp  
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代理某人||为某人on ones account||on account of one yz8jU*H  
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为自己计算||独立帐目on ones own account '#.#$8l  
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由某人收益并负风险on ones account and risk||for ones account and risk pDl3!m  
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由某人负担for ones account||for account of one }
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按某人指示||列入某人帐户by order and for account of one y(iY  
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列入5月份帐目for May account a`!@+ 6yC  
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编入某中帐项下to pass to the account of||to place to the account of U*)m',  
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寄出清算书to send in an account||to send in render an account C\*4q8(  
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支票薄cheque book X3%Ic`Lq#  
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支票陈票人cheque drawer 8|%^3O 0X  
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持票人cheque holder n$n7-7  
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不记名支票cheque to bearer||bearer cheque XB59Vm0E=  
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记名支票||认人支票cheque to order -E"GX
 
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到期支票antedated cheque P [Uy  
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未到期支票postdated cheque NKb1LbnZ*y  
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保付支票certified cheque rgmF:C  
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未获兑现支票，退票returned cheque l 'DsZ9y@2  
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横线支票crossed cheque 10!wqyj&  
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普通横线general crossing ^ V$Ajt  
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特别横线special crossing ,C%eBna4Iq  
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空白支票blank cheque EBz}|GY;  
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失效支票，过期支票stale cheque sBrI}[oyx  
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普通支票open cheque ^&y$Wd]6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i[wb0yL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o=0]el^A  
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支票换现金||兑现to cash a cheque \hCH
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清理票款to clear a cheque rtc9wu  
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保证兑现to certify a cheque IIbYfPiO  
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填写支票数额to fill up a cheque c"[cNZo  
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支票上划线to cross a cheque R6(oZph  
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开发支票to make out a cheque >6?__v]9G  
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签发支票，开立支票to draw a cheque||to issue a cheque n^g|Ja  
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透支支票to overdraw a cheque Sn|BlXrey  
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背书支票to endorse a cheque s6
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请付票款||清付票款to pay a cheque||to honour a cheque  z62; cv  
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支票退票to dishonour a cheque {y_98N  
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拒付支票to refuse a cheque ,)vDeU  
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拒付支票to stop payment of a cheque aWR}R>E  
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提示要求付款to present for payment Utnr5^].2O  
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见票即付持票人payable to bearer Bu#VMkchJ  
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支付指定人payable to order PoG-Rqe  
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已过期||无效out of date||stale Y 0d<~*  
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请给出票人R/D||refer to drawer wn/_}]T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ya3C#=  
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文字与数字不一致words and figures differ \Q0[?k  
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支票 pwL;A3$|  
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时间已过account closed 6dabU
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更改处应加盖印章alterations require initials +B B@OW  
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时间已过effects not cleared Wh+{mvu#  
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停止付款payment stopped *W,]>v0%T  
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支票毁损cheque mutilated DFZkh^PFd  
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汇款||寄钱to remit||to send money xST8|H  
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寄票供取款||支票支付to send a cheque for payment `^u>9v-+'  
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寄款人a remitter G18F&c~  
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收款人a remittee 2|3)S`WZl  
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国外汇票foreign Bill diJLZikk  
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国内汇票inland Bill E
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跟单汇票documentary bill  aC$B2
  
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空头汇票accommodation bill |jI#"LbF  

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原始汇票original bill 9>l*lCA  
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改写||换新票据renewed bill UJD 0K]s  
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即期汇票sight bill||bill on demand VPO N-{=`  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 .X@FXx&  
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见票后…日付款…days after sight||…days sight &+cEV6vb+  
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见票后…月付款…months after sight||…months sight T ?$:'XJ  
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同组票据set of bills BcL{se9<  
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单张汇票sola of exchange||sole of exchange V}J)\VZ2#  
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远期汇票usance bill||bill at usance iI\oz&!v H  
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长期汇票long bill Xnz3p"  
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短期汇票short bill )[PtaPWeT  
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逾期汇票overdue bill Rtb7|  
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宽限日期days of grace x,rlrxI  
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电汇telegraphic transfer （T.T） G`n_YH084  
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邮汇postal order||postal note （Am.）||post office order||money order XWUWY  
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本票promissory note （P/N） /DK"QV!]s  
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押汇负责书||押汇保证书letter of hypothecation 7[> 6i  
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副保||抵押品||付属担保物collateral security O_ChxX0KP  
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担保书trust receipt||letter of indemnity n;@bLJ$W  
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承兑||认付acceptance M-1ngI0
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单张承兑general acceptance +3BBQ+x!  
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有条件承兑qualified acceptance Y zh"1|O  
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附条件认付conditional acceptance U%<koD[,  
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部分认付partial acceptance   JT3-AAi[Z