[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。   4k z8U  
会计报表statement of account z)]EB6uRg  
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往来帐目account current , m\0IgZdz  
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现在往来帐||存款额current accout c]"B)I1L  
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销货帐account sales ~::R+Lh(  
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共同计算帐项joint account tFSdi.|G=  
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未决帐项outstanding account +Va?wAnr  
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贷方帐项credit account||creditor account 1Efl|lV  
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借方帐项debit account||debtor account eHJ7L8#  
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应付帐||应付未付帐account payable O}`01A!u;  
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应收帐||应收未收帐account receivable }ri*e2y)  
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新交易||新帐new account ICTtubjV"  
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未决帐||老帐old account < t (Pw  
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现金帐cash account IX*S:7S[  
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流水帐running account cMWO_$  
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暂记帐||未定帐suspense account QBw ZfX  
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过期帐||延滞帐overdue account||pastdue account >h[!gXL^  
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杂项帐户sundry account q-G|@6O  
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详细帐单||明细表detail account !~N4}!X3du  
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呆帐bad account P082.:q"  
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会计项目title of account V DKS_n  
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会计薄||帐薄account-book b H?qijrC  
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营业报告书||损益计算表account of budiness||business report "x;k'{S  
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借贷细帐||交验帐account rendered 0['"m^l0S  
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明细帐account stated 3EVC8ue  
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与…银行开立一户头to open an account with I\upnEKKzZ  
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与…银行建立交易to keep account with vr=~M?  
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继续记帐to keep account T Z[Zm  
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与…有交易to have an account with L!t@-5~  
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作成会计帐||有往来帐项to make out an account with ,57$N&w  
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清算||清理债务to make up an account "#yJHsu]  
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清洁帐目||与…停止交易to close ones account with S4N(cn&  
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结帐to close an account (Glr\q]jF\  
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清理未付款to ask an account||to demand an account v>Lm;q(  
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结清差额to balance the account with S0d~.ah30  
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清算to settle an account||to liquidate an account||to square an account 1PH:\0}  
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审查帐目||监查帐目to audit an account yWDTjY/  
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检查帐目to examine an account 1x)ZB~L  
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转入A的帐户to charge the amount to As account <TGn=>u  
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以计帐方式付款to pay on account XV3C`:b  
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代理某人||为某人on ones account||on account of one lot%N(mB`  
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为自己计算||独立帐目on ones own account qfY5Ww $8  
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由某人收益并负风险on ones account and risk||for ones account and risk 5|3e&  
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由某人负担for ones account||for account of one [Wd-Zn%  
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按某人指示||列入某人帐户by order and for account of one {{V8;y  
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列入5月份帐目for May account mc=LP>uoS  
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编入某中帐项下to pass to the account of||to place to the account of HhO".GA  
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寄出清算书to send in an account||to send in render an account z/i+EE  
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支票薄cheque book t78k4?  
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支票陈票人cheque drawer Gt9&)/#  
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持票人cheque holder GfM;saTz{  
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不记名支票cheque to bearer||bearer cheque !i=nSqW  
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记名支票||认人支票cheque to order bn |zl!Pq  
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到期支票antedated cheque J\e+}{  
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未到期支票postdated cheque 2NB L}x  
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保付支票certified cheque uZ;D!2Q a  
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未获兑现支票，退票returned cheque CbN!1E6).  
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横线支票crossed cheque ;NNe!}C  
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普通横线general crossing np~~mdmRK  
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特别横线special crossing j(~ *'&|(  
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空白支票blank cheque Q,80Hor#J  
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失效支票，过期支票stale cheque u : F~K  
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普通支票open cheque 7#wn<HDY%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ><=gV~7lx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uPniLx\t:  
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支票换现金||兑现to cash a cheque t-LG }nv  
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清理票款to clear a cheque [xKd7"d/n  
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保证兑现to certify a cheque cm[c
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填写支票数额to fill up a cheque owPm/
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支票上划线to cross a cheque @9&P~mo/  
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开发支票to make out a cheque |c`w'W?C6  
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签发支票，开立支票to draw a cheque||to issue a cheque n>'Kp T9|  
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透支支票to overdraw a cheque $k$4% 7  
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背书支票to endorse a cheque lq"f[-8a2q  
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请付票款||清付票款to pay a cheque||to honour a cheque P#:?ok  
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支票退票to dishonour a cheque Uw4> v:  
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拒付支票to refuse a cheque O3CFme  
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拒付支票to stop payment of a cheque N&[D>
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提示要求付款to present for payment gqWupL  
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见票即付持票人payable to bearer =
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支付指定人payable to order )yo
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已过期||无效out of date||stale *Y@nVi  
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请给出票人R/D||refer to drawer [le)P$#z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^_ojR4  
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文字与数字不一致words and figures differ TT9z_Q5~  
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支票 3/#:~a9Q  
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时间已过account closed z5bo_Eq  
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更改处应加盖印章alterations require initials ?EX"k+G  
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时间已过effects not cleared rDdzxrKg{  
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停止付款payment stopped _uc\ D R  

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支票毁损cheque mutilated dSCzx .c  
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汇款||寄钱to remit||to send money OTZ_c1
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寄票供取款||支票支付to send a cheque for payment 4Z*U}w)  
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寄款人a remitter $W;b{H=F  
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收款人a remittee MCh#="L2  
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国外汇票foreign Bill S-#q~X!yJ  
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国内汇票inland Bill +%\oO/4Fs  
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跟单汇票documentary bill 2u?zO7W)-L  
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空头汇票accommodation bill 7~M<cD  
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原始汇票original bill 0@Kkl$O>mb  
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改写||换新票据renewed bill S'B6jJK2x  
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即期汇票sight bill||bill on demand +CM7C%U   
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…days after date||…days after date…日后付款 ^%y
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…months after date||…months after date…月后付款 =neL}Fav56  
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见票后…日付款…days after sight||…days sight VF0dE  
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见票后…月付款…months after sight||…months sight u~Tg&0V30  
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同组票据set of bills :46h+?   
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单张汇票sola of exchange||sole of exchange G%TL/Z40  
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远期汇票usance bill||bill at usance rVAL|0;3  
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长期汇票long bill FuP/tTMU1a  
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短期汇票short bill L*]E`Xxd9  
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逾期汇票overdue bill evl-V>  
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宽限日期days of grace heD,&OX  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order ekzjF\!y  
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本票promissory note （P/N） uzorLeu  
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押汇负责书||押汇保证书letter of hypothecation @oH[SWx  
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副保||抵押品||付属担保物collateral security y' tRANxQ  
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担保书trust receipt||letter of indemnity M4<+%EV}  
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承兑||认付acceptance 0o68rF5^s  
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单张承兑general acceptance _.f@Y`4d  
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有条件承兑qualified acceptance QAaF@Do  

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附条件认付conditional acceptance tBl#o ^  
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部分认付partial acceptance   = K6c;