[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。   cE}R7,y  
会计报表statement of account I@Vh
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往来帐目account current QJc3@  
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现在往来帐||存款额current accout KlMrM% ;y  
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销货帐account sales .Ap-<FB  
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共同计算帐项joint account av>c  
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未决帐项outstanding account L/1zG/@  
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贷方帐项credit account||creditor account !'>(r K$  
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借方帐项debit account||debtor account r\7F}ZW/  
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应付帐||应付未付帐account payable M<Mr L[*j  
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应收帐||应收未收帐account receivable s(*LV2fa  
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新交易||新帐new account CJB   
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未决帐||老帐old account V@gweci   
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现金帐cash account IC&x L
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流水帐running account q)%F#g  
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暂记帐||未定帐suspense account s*`_Ka57]~  
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过期帐||延滞帐overdue account||pastdue account 5W/!o&x~7  
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杂项帐户sundry account %:I\M)t}k  
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详细帐单||明细表detail account RlH|G  
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呆帐bad account *^j'G^n  
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会计项目title of account hLYy  
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会计薄||帐薄account-book ks92-%
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营业报告书||损益计算表account of budiness||business report v&t~0jX,  
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借贷细帐||交验帐account rendered !cP2,l'f  
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明细帐account stated 2tz%A~}4  
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与…银行开立一户头to open an account with 0$RZ~  
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与…银行建立交易to keep account with ITcgpK6k  
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继续记帐to keep account | 'mw r!  
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与…有交易to have an account with ~Mk{
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作成会计帐||有往来帐项to make out an account with UoDS)(i  
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清算||清理债务to make up an account /j7e q  
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清洁帐目||与…停止交易to close ones account with ALcin))+B  
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结帐to close an account j-~x==c-;  
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清理未付款to ask an account||to demand an account ,W8EU  
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结清差额to balance the account with "Wz8f
 
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清算to settle an account||to liquidate an account||to square an account ]izrr  
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审查帐目||监查帐目to audit an account ;C ^!T  
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检查帐目to examine an account %*}h{n  
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转入A的帐户to charge the amount to As account 7`s* {  
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以计帐方式付款to pay on account T\ *#9a  
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代理某人||为某人on ones account||on account of one PFKl6_(  
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为自己计算||独立帐目on ones own account k ~0#Iy_{M  
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由某人收益并负风险on ones account and risk||for ones account and risk CL|d>  
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由某人负担for ones account||for account of one a Xn:hn~O  
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按某人指示||列入某人帐户by order and for account of one ptc.JB 6  
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列入5月份帐目for May account &ggOm  
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编入某中帐项下to pass to the account of||to place to the account of 8I}
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寄出清算书to send in an account||to send in render an account }Ug O$
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支票薄cheque book H %Dcp#k  
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支票陈票人cheque drawer zcy`8&{A<?  
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持票人cheque holder }*P?KV (  
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不记名支票cheque to bearer||bearer cheque AZE  
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记名支票||认人支票cheque to order Y<t(
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到期支票antedated cheque uqM=/T^A  
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未到期支票postdated cheque )!lx' >0>  
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保付支票certified cheque KRM:h`+-.-  
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未获兑现支票，退票returned cheque +xuj]J  
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横线支票crossed cheque MJA;P7g  
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普通横线general crossing XG E.*aI  
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特别横线special crossing `<6FCn4{X  
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空白支票blank cheque r&_e3#]*  
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失效支票，过期支票stale cheque Mzw:c#  
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普通支票open cheque }1 j'   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S4pEBbV^n  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $WO{!R  
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支票换现金||兑现to cash a cheque z0UtKE^b  
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清理票款to clear a cheque 1--Ka&H  
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保证兑现to certify a cheque ltKMvGEF  
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填写支票数额to fill up a cheque r5y*SoD!  
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支票上划线to cross a cheque dK4w$~j{k  
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开发支票to make out a cheque r]U8WM3r  
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签发支票，开立支票to draw a cheque||to issue a cheque FF;Fo}no-  
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透支支票to overdraw a cheque Qkw?QV-`k  
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背书支票to endorse a cheque 8A}<-?>  
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请付票款||清付票款to pay a cheque||to honour a cheque y;(G%s1  
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支票退票to dishonour a cheque 4a W[`  
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拒付支票to refuse a cheque x u{VU^'Y  
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拒付支票to stop payment of a cheque \#I
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提示要求付款to present for payment JcMl*k  
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见票即付持票人payable to bearer NNwGRoDco  
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支付指定人payable to order Ypxp4B  
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已过期||无效out of date||stale -f1lu*3\  
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请给出票人R/D||refer to drawer .$ YYN/+W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S]Di1E^r;_  
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文字与数字不一致words and figures differ /a9CqK  
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支票 F,Ve,7kh  
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时间已过account closed cd=K=P}p  
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更改处应加盖印章alterations require initials O%
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时间已过effects not cleared Q04 `+Vr  
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停止付款payment stopped S
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支票毁损cheque mutilated VE1j2=3+o  
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汇款||寄钱to remit||to send money  ls7P$qq  
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寄票供取款||支票支付to send a cheque for payment )CmHC3  
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寄款人a remitter ?Zk;NL9  
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收款人a remittee >,I'S2_Zl  
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国外汇票foreign Bill #};Zgixo$  
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国内汇票inland Bill rLA-q||  
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跟单汇票documentary bill q ">}3`
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空头汇票accommodation bill @LDs$"f9=  
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原始汇票original bill DUH_LnHw)  
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改写||换新票据renewed bill kBk2mMZ  
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即期汇票sight bill||bill on demand ?4Fev_5m
  
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…days after date||…days after date…日后付款 *M0O&"~j  
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…months after date||…months after date…月后付款 UQ7La 7"  
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见票后…日付款…days after sight||…days sight NYs<`6P:Y  
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见票后…月付款…months after sight||…months sight {4f%UnSz(  
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同组票据set of bills !dcvG9JZ  
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单张汇票sola of exchange||sole of exchange 8x7TK2r  
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远期汇票usance bill||bill at usance Eb63O  
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长期汇票long bill R\#5;W^  
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短期汇票short bill h ^`@%g9 S  
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逾期汇票overdue bill T?=]&9Y'  
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宽限日期days of grace Zp6VH  
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电汇telegraphic transfer （T.T） Sz')1<  
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邮汇postal order||postal note （Am.）||post office order||money order mL'A $BR`  
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本票promissory note （P/N） [O!/hppN  
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押汇负责书||押汇保证书letter of hypothecation Xa$%`  
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副保||抵押品||付属担保物collateral security mRGr+m  
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担保书trust receipt||letter of indemnity ymqn1ja1  
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承兑||认付acceptance > #9 a&O  
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单张承兑general acceptance &f?JtpB  
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有条件承兑qualified acceptance gS]   
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附条件认付conditional acceptance 9fM=5  
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部分认付partial acceptance   n>SK2`