[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。   jt?4raNW  
会计报表statement of account XYhN;U}Z  
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往来帐目account current %eB0)'  
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现在往来帐||存款额current accout Q;W[$yv
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销货帐account sales QE*O~Yj  
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共同计算帐项joint account bD*V$w*P  
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未决帐项outstanding account 4$.$j=Ct."  
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贷方帐项credit account||creditor account V/5.37FSb  
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借方帐项debit account||debtor account cO/%;HEV  
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应付帐||应付未付帐account payable )rcFBD{vM  
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应收帐||应收未收帐account receivable ^f*}]`S  
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新交易||新帐new account W <.h@Rz+  
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未决帐||老帐old account /]7FX"  
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现金帐cash account ]gHxvT\E  
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流水帐running account 6G2s^P1Dl@  
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暂记帐||未定帐suspense account j{}-zQ]n  
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过期帐||延滞帐overdue account||pastdue account 5WhR|  
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杂项帐户sundry account (EZ34,k'S  
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详细帐单||明细表detail account W?+U%bIZ9  
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呆帐bad account !r=^aa(\  
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会计项目title of account TTNgnP  
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会计薄||帐薄account-book XBJ9"G5  
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营业报告书||损益计算表account of budiness||business report o;#{N~4[$  
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借贷细帐||交验帐account rendered $}[Tj0+:  
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明细帐account stated *%0f^~!G<p  
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与…银行开立一户头to open an account with X
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与…银行建立交易to keep account with 0Sz&Og uv  
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继续记帐to keep account $s2-O!P?  
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与…有交易to have an account with FswMEf-|  
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作成会计帐||有往来帐项to make out an account with lY}mrb  
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清算||清理债务to make up an account YQR*?/?a  
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清洁帐目||与…停止交易to close ones account with w
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结帐to close an account ~H0~5v F  
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清理未付款to ask an account||to demand an account RCt)qh+  
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结清差额to balance the account with o,) p*glO  
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清算to settle an account||to liquidate an account||to square an account v>3ctP{  
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审查帐目||监查帐目to audit an account {CH\TmSz  
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检查帐目to examine an account mUy/lo'4  
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转入A的帐户to charge the amount to As account ;_j\E(^%  
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以计帐方式付款to pay on account 3:Co K#  
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为自己计算||独立帐目on ones own account 4)j<(5  
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由某人收益并负风险on ones account and risk||for ones account and risk '%RMpyK~  
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由某人负担for ones account||for account of one tu!u9jVv  
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按某人指示||列入某人帐户by order and for account of one !y] Y'j  
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列入5月份帐目for May account I:6xDDpZG`  
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编入某中帐项下to pass to the account of||to place to the account of CKBi-q FH  
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寄出清算书to send in an account||to send in render an account Gj)Qw6  
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支票薄cheque book gwqK`ww  
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支票陈票人cheque drawer .`h+fqa  
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持票人cheque holder 3p4bOT5  
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不记名支票cheque to bearer||bearer cheque 7I44BC*R~  
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记名支票||认人支票cheque to order *{Z!m@?  
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到期支票antedated cheque a #0{
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未到期支票postdated cheque >5gzo6j/  
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保付支票certified cheque )/pPY  
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未获兑现支票，退票returned cheque #3$|PM7,_  
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横线支票crossed cheque  "O 'I  
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普通横线general crossing .WPqK>79|  
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特别横线special crossing R{B~Now3  
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空白支票blank cheque 6;*(6$ ;  
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失效支票，过期支票stale cheque *X-$* ~J0  
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普通支票open cheque iD`XD\.?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p'4P2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .#J3UZ  
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支票换现金||兑现to cash a cheque %R>S"  
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清理票款to clear a cheque SI9hS4<j  
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保证兑现to certify a cheque qI^jwl|k  
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填写支票数额to fill up a cheque Qknc.Z}  
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支票上划线to cross a cheque rg}kxvu  
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开发支票to make out a cheque n #I}!x>2  
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签发支票，开立支票to draw a cheque||to issue a cheque AHY)#|/)  
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透支支票to overdraw a cheque h';v'"DoW`  
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背书支票to endorse a cheque 2kq@*}ys  
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请付票款||清付票款to pay a cheque||to honour a cheque vPNZFi-(  
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支票退票to dishonour a cheque /exl9Ilt]  
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拒付支票to refuse a cheque SkRQFm0a~  
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拒付支票to stop payment of a cheque 1/+r?F3  
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提示要求付款to present for payment `1<3Hu_  
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见票即付持票人payable to bearer [<a%\:c m4  
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支付指定人payable to order "gajBY  

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已过期||无效out of date||stale ]J=)pDrk  
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请给出票人R/D||refer to drawer -U;LiO;N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &~A*(+S  
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文字与数字不一致words and figures differ k+r9h'd  
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支票 f3>6:(  
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时间已过account closed 6 %k +
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更改处应加盖印章alterations require initials JrWBcp:Y  
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时间已过effects not cleared $gl<{{  
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停止付款payment stopped ._MAHBx+G  
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支票毁损cheque mutilated FJ(B]n[>  
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汇款||寄钱to remit||to send money 11y.z^  
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寄票供取款||支票支付to send a cheque for payment jy(+ 0F  
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寄款人a remitter H9san5{  
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收款人a remittee ~@4ZV  
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国外汇票foreign Bill :IVk_[s  
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国内汇票inland Bill b WbXh
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跟单汇票documentary bill K4k~r!&OU  
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空头汇票accommodation bill ) Kc%8hBv  
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原始汇票original bill q1f=&kGX~  
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改写||换新票据renewed bill P1i*u0a  
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即期汇票sight bill||bill on demand @q&|MMLt  
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…days after date||…days after date…日后付款 SLtSqG7~  
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…months after date||…months after date…月后付款 n$XdSh/  
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见票后…日付款…days after sight||…days sight {[2tG U9  
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见票后…月付款…months after sight||…months sight %5JW<9  
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同组票据set of bills q*6q}s3n  
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单张汇票sola of exchange||sole of exchange Z-)[1+Hs  
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远期汇票usance bill||bill at usance c 9rVgLqn!  
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长期汇票long bill S|"Fgoj r  
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短期汇票short bill _6;<ow  
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逾期汇票overdue bill ]}Pl%.  
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宽限日期days of grace BBcj=]"_
 
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电汇telegraphic transfer （T.T） <  CDA"  
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邮汇postal order||postal note （Am.）||post office order||money order 5^yG2&>#  
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本票promissory note （P/N） {VR `;  
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押汇负责书||押汇保证书letter of hypothecation G+U3wF],  
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副保||抵押品||付属担保物collateral security < kz[:n:  
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担保书trust receipt||letter of indemnity a5a1'IVq  
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承兑||认付acceptance =+<d1W`>0  
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单张承兑general acceptance $Z ]z  
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有条件承兑qualified acceptance /PXioiGcs  
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附条件认付conditional acceptance zI^Da!r.  
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部分认付partial acceptance   Ql &0O27