[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。   ~e{ @5
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会计报表statement of account &R94xh%@(  
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往来帐目account current fj_23{,/"g  

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现在往来帐||存款额current accout eVXXn)>  
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销货帐account sales oUv26t ~  
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共同计算帐项joint account 1vj/6L  
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未决帐项outstanding account 4QL>LK  
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贷方帐项credit account||creditor account /R)wM#&  
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借方帐项debit account||debtor account Cm}2>eH  
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应付帐||应付未付帐account payable IrLGAQ0  
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应收帐||应收未收帐account receivable Wa_qD  
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新交易||新帐new account .HqFdsm  
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未决帐||老帐old account E~'mxx~i  
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现金帐cash account A'WR!*Yt  
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流水帐running account Tb/TP3N  
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暂记帐||未定帐suspense account 7R+(3NU1A  
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过期帐||延滞帐overdue account||pastdue account ']]
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杂项帐户sundry account eim+oms  
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详细帐单||明细表detail account ZzT
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呆帐bad account B@,9Cx564  
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会计项目title of account ?GhyVXS y.  
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会计薄||帐薄account-book "L~(%Nx3  
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营业报告书||损益计算表account of budiness||business report =;}W)V|X)S  
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借贷细帐||交验帐account rendered {Gxe%gu6 K  
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明细帐account stated b7Y g~Lw  
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与…银行开立一户头to open an account with 'CLZ7pV  
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与…银行建立交易to keep account with :<%bAn  
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继续记帐to keep account {.Tx70kn  
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与…有交易to have an account with V0ze7tSG[f  
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作成会计帐||有往来帐项to make out an account with A~ya{^ }  
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清算||清理债务to make up an account 9hp&HL)BOa  
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清洁帐目||与…停止交易to close ones account with z^Q'GBoBA  
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结帐to close an account 
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清理未付款to ask an account||to demand an account "CJVt
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结清差额to balance the account with 9u=A:n\  
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清算to settle an account||to liquidate an account||to square an account f}otIf  
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审查帐目||监查帐目to audit an account X2w)J?pv  
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检查帐目to examine an account D:P(;  
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转入A的帐户to charge the amount to As account 1\hLwG6Jj  
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以计帐方式付款to pay on account R >xd*A  
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代理某人||为某人on ones account||on account of one 8AR8u!;8  
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为自己计算||独立帐目on ones own account nDnJ}`k  
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由某人收益并负风险on ones account and risk||for ones account and risk T0 K!Msz  
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由某人负担for ones account||for account of one b8d0]YS  
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按某人指示||列入某人帐户by order and for account of one ^N7H~CT"  
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列入5月份帐目for May account `cp\UH@  
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编入某中帐项下to pass to the account of||to place to the account of ULiRuN0 6  
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寄出清算书to send in an account||to send in render an account WEwa<%Ss  
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支票薄cheque book ROFZ*@CH<  
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支票陈票人cheque drawer C8K2F5c5  
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持票人cheque holder ?xR7Ii3  
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不记名支票cheque to bearer||bearer cheque F*P0=DD  
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记名支票||认人支票cheque to order m,)s8_a  
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到期支票antedated cheque #,tT`{u1q  
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未到期支票postdated cheque 'dwW~4|B  
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保付支票certified cheque vIpL8B86a  
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未获兑现支票，退票returned cheque B[Lm}B[  
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横线支票crossed cheque j4IVIj@$`  
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普通横线general crossing yV.p=8:  
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特别横线special crossing pX%:XpC!h  
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空白支票blank cheque _^FC9  
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失效支票，过期支票stale cheque =d8Rij-  
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普通支票open cheque *duG/?>P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }<WJR Y6j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r6FTpOF  
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支票换现金||兑现to cash a cheque v\
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清理票款to clear a cheque "5N4 of 8  
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保证兑现to certify a cheque S#GxKMO%  
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填写支票数额to fill up a cheque Ubu&$4a  
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支票上划线to cross a cheque _4>DuklH,  
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开发支票to make out a cheque w9Yx2  
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签发支票，开立支票to draw a cheque||to issue a cheque l-w4E"n3  
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透支支票to overdraw a cheque L9/'zhiZBx  
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背书支票to endorse a cheque B<s+I#  
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请付票款||清付票款to pay a cheque||to honour a cheque @ fMlbJq  
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支票退票to dishonour a cheque !&OdbRHM  
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拒付支票to refuse a cheque 2>"{El|PbN  
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拒付支票to stop payment of a cheque ~^.,Ftkb@7  
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提示要求付款to present for payment ^Whc<>|  
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见票即付持票人payable to bearer gs2qLb  
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支付指定人payable to order 8;=?F>]xn  
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已过期||无效out of date||stale ' Sd&I:
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请给出票人R/D||refer to drawer Q3lVx5G>4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5YZ\@<|rH  
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文字与数字不一致words and figures differ 'iYaA- 9j  
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支票 VAxk?P0j6  
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时间已过account closed fv3)#>Dgp>  
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更改处应加盖印章alterations require initials *7Sg8\wDn  
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时间已过effects not cleared X>jwjRK $  
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停止付款payment stopped qpc
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支票毁损cheque mutilated 0H.B>:pv  
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汇款||寄钱to remit||to send money d0Kg,HB   
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寄票供取款||支票支付to send a cheque for payment .'AHIR&>  
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寄款人a remitter z8"=W,2  
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收款人a remittee VZlvmN  
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国外汇票foreign Bill (U
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国内汇票inland Bill \M532_w  
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跟单汇票documentary bill |~CnELF)  
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空头汇票accommodation bill $xZk{ rK  
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原始汇票original bill S+>]8ZY  
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改写||换新票据renewed bill tr/dd&(Y1  
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即期汇票sight bill||bill on demand l?1!h2z%  
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…days after date||…days after date…日后付款 EXFxiw  
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…months after date||…months after date…月后付款 9cmJD5OO  
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见票后…日付款…days after sight||…days sight rWs5s!l,  
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见票后…月付款…months after sight||…months sight _z5C plO  
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同组票据set of bills [;f"',)y,  
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单张汇票sola of exchange||sole of exchange Z
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远期汇票usance bill||bill at usance \
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长期汇票long bill \8D~,$,``|  
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短期汇票short bill >[@d&28b%  
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逾期汇票overdue bill ,GnU]f  
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宽限日期days of grace K:@=W1  
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电汇telegraphic transfer （T.T） NF!1)  
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邮汇postal order||postal note （Am.）||post office order||money order Y`?X Fy:  
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本票promissory note （P/N） mm-UQ\h  
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押汇负责书||押汇保证书letter of hypothecation Z<<gz[$+p  
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副保||抵押品||付属担保物collateral security ~9{;VKgK  
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担保书trust receipt||letter of indemnity ~!9Px j*  
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承兑||认付acceptance T}Vpy`  
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单张承兑general acceptance R 0HVLQI  
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有条件承兑qualified acceptance Guw|00w,Q$  
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附条件认付conditional acceptance Df
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部分认付partial acceptance   !M&un*