[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。   ADoxma@  
会计报表statement of account \hSOJ,{)U  
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往来帐目account current Fwn4c4-%  
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现在往来帐||存款额current accout ]m0MbA  
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销货帐account sales zItf>j7|Z  
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共同计算帐项joint account ,}%+5yH  
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未决帐项outstanding account Q>s>@hw  
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贷方帐项credit account||creditor account (I~-mz
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借方帐项debit account||debtor account (hTe53d<S?  
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应付帐||应付未付帐account payable L1#z'<IO  
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应收帐||应收未收帐account receivable >W[8wR  
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新交易||新帐new account _1[5~Pnh  
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未决帐||老帐old account qn}w]yGW  
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现金帐cash account 1au1DvH  
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流水帐running account _SM5x,Zd  
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暂记帐||未定帐suspense account ML?%s`   
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过期帐||延滞帐overdue account||pastdue account `MFw2nu@t  
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杂项帐户sundry account P]A>"-k  
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详细帐单||明细表detail account t_1a.Jv  
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呆帐bad account '3B`4W,  
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会计项目title of account ZzET8?8  
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会计薄||帐薄account-book 4Eh 2sI  
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营业报告书||损益计算表account of budiness||business report 6v7H?4  
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借贷细帐||交验帐account rendered (as'(+B  
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明细帐account stated 6||zwwk'.  
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与…银行开立一户头to open an account with _%#Q \D  
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与…银行建立交易to keep account with 5HP6o  
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继续记帐to keep account n]
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与…有交易to have an account with q]Gym 7o  
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作成会计帐||有往来帐项to make out an account with Pnq[r2#]:  
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清算||清理债务to make up an account pni n;;D*  
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清洁帐目||与…停止交易to close ones account with > Ya+#j~CZ  
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结帐to close an account l{wHu(1  
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清理未付款to ask an account||to demand an account <%klrQya  
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结清差额to balance the account with pUby0)}t  
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清算to settle an account||to liquidate an account||to square an account ~6!{\un   
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审查帐目||监查帐目to audit an account z VleJ!d  
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检查帐目to examine an account v,w/g|  
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转入A的帐户to charge the amount to As account 5]cmDk  
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以计帐方式付款to pay on account F VW&&ft  
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代理某人||为某人on ones account||on account of one k&|L"N|
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为自己计算||独立帐目on ones own account vfAR^*7e  
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由某人收益并负风险on ones account and risk||for ones account and risk TJ9JIxnS  
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由某人负担for ones account||for account of one e"HA.t[A  
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按某人指示||列入某人帐户by order and for account of one /bm$G"%d  
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列入5月份帐目for May account 9^ITP!~e*  
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编入某中帐项下to pass to the account of||to place to the account of rhU] b $A  
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寄出清算书to send in an account||to send in render an account %9ef [,WT  
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支票薄cheque book  !K :  
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支票陈票人cheque drawer le 1  
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持票人cheque holder x {Z_rD  
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不记名支票cheque to bearer||bearer cheque # +OEO  
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记名支票||认人支票cheque to order wyF' B  
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到期支票antedated cheque 9K~0:c  
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未到期支票postdated cheque \@IEqm6  
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保付支票certified cheque &/XRiK1"0  
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未获兑现支票，退票returned cheque 6&jW.G8/  
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横线支票crossed cheque 9g%1^$R  
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普通横线general crossing  UZJ^e$N  
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特别横线special crossing b
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空白支票blank cheque 2H
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失效支票，过期支票stale cheque  kwI[BF  
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普通支票open cheque .DX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,\fp.K<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CG[2  
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支票换现金||兑现to cash a cheque 7~zd % o  
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清理票款to clear a cheque a:v5(@8  
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保证兑现to certify a cheque b((>?=hh  
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填写支票数额to fill up a cheque \&8 61A;  
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支票上划线to cross a cheque W1;QPdz:  
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开发支票to make out a cheque |KMwK png  
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签发支票，开立支票to draw a cheque||to issue a cheque [d?
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透支支票to overdraw a cheque 0h-'TJg*sk  
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背书支票to endorse a cheque ?hmuAgOtbh  
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请付票款||清付票款to pay a cheque||to honour a cheque ?/}N  
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支票退票to dishonour a cheque 1/3<u::  
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拒付支票to refuse a cheque 3\ {?L  
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拒付支票to stop payment of a cheque (O$il  
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提示要求付款to present for payment LC,6hpmh  
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见票即付持票人payable to bearer %M,^)lRP  
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支付指定人payable to order U4NH9-U'  
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已过期||无效out of date||stale 5gSe=|we*p  
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请给出票人R/D||refer to drawer 2~l+2..  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `x`zv1U  
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文字与数字不一致words and figures differ ?PYZW 5  
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支票 ;$67GK  
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时间已过account closed u2S8DuJ  
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更改处应加盖印章alterations require initials i#aKW'  
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时间已过effects not cleared VU1Wr|  
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停止付款payment stopped <iBn-EG l>  
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支票毁损cheque mutilated CkRilS<  
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汇款||寄钱to remit||to send money eE_$ADEf  
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寄票供取款||支票支付to send a cheque for payment 1\%@oD_zG  
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寄款人a remitter b%KcS&-6  
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收款人a remittee oVr: ZwkG3  
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国外汇票foreign Bill F-F1^$]k  
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国内汇票inland Bill 4 aE{}jp1  
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跟单汇票documentary bill 5i}g$yjZ<  
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空头汇票accommodation bill PJ=
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原始汇票original bill ]rSg,Q>E  
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改写||换新票据renewed bill K}MlC}oIt  
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即期汇票sight bill||bill on demand \3]O?'  
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…days after date||…days after date…日后付款 i`Qa7  
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…months after date||…months after date…月后付款 a\~118 !  
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见票后…日付款…days after sight||…days sight Qg]A^{.1  
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见票后…月付款…months after sight||…months sight fFoZ!H  
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同组票据set of bills ?R
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单张汇票sola of exchange||sole of exchange )FmIL(v u  
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远期汇票usance bill||bill at usance i~AReJxt7  
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长期汇票long bill +]zRn  
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短期汇票short bill 4eG\>#5  
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逾期汇票overdue bill aG]^8`~>'  
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宽限日期days of grace s$(%?,yf2  
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电汇telegraphic transfer （T.T） S0gxVd (  
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邮汇postal order||postal note （Am.）||post office order||money order ~Hv >^u Mh  
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本票promissory note （P/N） Q<g >WNb  
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押汇负责书||押汇保证书letter of hypothecation z}.6yHS  
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副保||抵押品||付属担保物collateral security Xdl dUK[  
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担保书trust receipt||letter of indemnity *RVCz|0%w  
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承兑||认付acceptance L6i|5 P  
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单张承兑general acceptance 6OAEAIh  
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有条件承兑qualified acceptance o|y_j49  
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附条件认付conditional acceptance |r,})o>  
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部分认付partial acceptance   X am8h