[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。   HF47Lc*c  
会计报表statement of account $1Xg[>1g5  
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往来帐目account current WZFV8'  
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现在往来帐||存款额current accout (8H^{2K~  
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销货帐account sales %mI`mpf  
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共同计算帐项joint account ` $zi
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未决帐项outstanding account 9$)4C|  
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贷方帐项credit account||creditor account aEL6-['(  
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借方帐项debit account||debtor account F]~`57  
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应付帐||应付未付帐account payable  =v8#@$  
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应收帐||应收未收帐account receivable l(<o,Uv[`  
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新交易||新帐new account yfaXScbE  
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未决帐||老帐old account 3RGVH,  
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现金帐cash account 1Z*-@%RX  
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流水帐running account k^ID  
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暂记帐||未定帐suspense account B"8^5#t4s  
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过期帐||延滞帐overdue account||pastdue account =f{r+'[;^  
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杂项帐户sundry account D'
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详细帐单||明细表detail account bJGT^N@  
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呆帐bad account *mq+w&  
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会计项目title of account  Xgop1  
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会计薄||帐薄account-book 6 {5*9!v63  
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营业报告书||损益计算表account of budiness||business report Nluy]h &  
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借贷细帐||交验帐account rendered ~#@sZ0/<  
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明细帐account stated >/}v8k1v  
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与…银行开立一户头to open an account with j9%=8Dn.<  
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与…银行建立交易to keep account with rEs,o3h?po  
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继续记帐to keep account `'.u$IBW  
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与…有交易to have an account with KS3 /  
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作成会计帐||有往来帐项to make out an account with mgh,)=2cE(  
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清算||清理债务to make up an account lLyMm8E%pZ  
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清洁帐目||与…停止交易to close ones account with uZ\ >  
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结帐to close an account ld$LG6[PA  
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清理未付款to ask an account||to demand an account x]XhWScr'  
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结清差额to balance the account with Qte=<Z)  
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清算to settle an account||to liquidate an account||to square an account #rF|X6P  
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审查帐目||监查帐目to audit an account srw5&s(3X  
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检查帐目to examine an account ?SkYFa`u*  
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转入A的帐户to charge the amount to As account L'`W5B@  
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以计帐方式付款to pay on account wk<QYLEk  
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代理某人||为某人on ones account||on account of one 6~ev5SD;f  
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为自己计算||独立帐目on ones own account W+Z] Y  
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由某人收益并负风险on ones account and risk||for ones account and risk =iB0ak  
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由某人负担for ones account||for account of one KcF2}+iM  
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按某人指示||列入某人帐户by order and for account of one vq B)PL5)  
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列入5月份帐目for May account n9B1NM5 \  
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编入某中帐项下to pass to the account of||to place to the account of hR Y*WL  
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寄出清算书to send in an account||to send in render an account a.L ?J  
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支票薄cheque book V lN&Lz  
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支票陈票人cheque drawer kep.+t [  
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持票人cheque holder qd6XKl\5  
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不记名支票cheque to bearer||bearer cheque .-T^S"`d|  
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记名支票||认人支票cheque to order m{gx\a.5  
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到期支票antedated cheque JL45!+  
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未到期支票postdated cheque l'n"iQ!G  
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保付支票certified cheque ,{MA90!  
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未获兑现支票，退票returned cheque /co^swz  
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横线支票crossed cheque eS{lr4-]  

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普通横线general crossing GawQ~rD  
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特别横线special crossing H5j6$y|I|N  
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空白支票blank cheque O N..B}J  
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失效支票，过期支票stale cheque wxU@M1w}  
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普通支票open cheque 706-
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9cQ Z`Ex  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6jz6   
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支票换现金||兑现to cash a cheque W !TnS/O_1  
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清理票款to clear a cheque _D<=Yo  
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保证兑现to certify a cheque n$]78\C  
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填写支票数额to fill up a cheque |qe[`x; %  
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支票上划线to cross a cheque !j8.JP}!)  
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开发支票to make out a cheque I$yFCdXr  
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签发支票，开立支票to draw a cheque||to issue a cheque jTSN`R9@  
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透支支票to overdraw a cheque 'c]Fhe fb  
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背书支票to endorse a cheque TPE1}8p17  
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请付票款||清付票款to pay a cheque||to honour a cheque ,1|Qm8O  
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支票退票to dishonour a cheque 'sII/sq`(  
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拒付支票to refuse a cheque |!Uul0O  
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拒付支票to stop payment of a cheque Z=KHsMnB  
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提示要求付款to present for payment )/:j$aq  
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见票即付持票人payable to bearer p~A6:"8s`=  
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支付指定人payable to order C CDO8  
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已过期||无效out of date||stale 8 *Y(wqH  
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请给出票人R/D||refer to drawer EYy|JT]B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 77/j}Px h  
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文字与数字不一致words and figures differ .L=C7w1  
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支票 )VM'^sV?  
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时间已过account closed l xh}N,  
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更改处应加盖印章alterations require initials ^@-qnU lH  
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时间已过effects not cleared q+1SU6x'm  
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停止付款payment stopped pP^"p"<s  
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支票毁损cheque mutilated qYbPF|Y=Z  
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汇款||寄钱to remit||to send money pWN5>HV  
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寄票供取款||支票支付to send a cheque for payment e*/ya8p?  
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寄款人a remitter 9  ?(P?H  
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收款人a remittee nk+*M9r|I  
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国外汇票foreign Bill c[E>2P2-_  
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国内汇票inland Bill
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跟单汇票documentary bill Q=cbHDB  
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空头汇票accommodation bill D[iIj_CKQ  
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原始汇票original bill l5d> YTK+5  
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改写||换新票据renewed bill -hP-w>  
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即期汇票sight bill||bill on demand v^_<K4N`  
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…days after date||…days after date…日后付款 I NE,/a=  

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…months after date||…months after date…月后付款 WsCzC_'j.  
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见票后…日付款…days after sight||…days sight 7" wn024  
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见票后…月付款…months after sight||…months sight It\ob7n  
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同组票据set of bills =`X;fz  
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单张汇票sola of exchange||sole of exchange @zJ#16Vi  
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远期汇票usance bill||bill at usance 6zL z<p?  
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长期汇票long bill B!le=V,@,  
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短期汇票short bill 3A} ntA!  
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逾期汇票overdue bill =fHt|}.K  
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宽限日期days of grace &K^h'>t'  
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电汇telegraphic transfer （T.T） JPUDnPr  
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邮汇postal order||postal note （Am.）||post office order||money order _jZDSz|Yb  
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本票promissory note （P/N） W{;!JI7;z  
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押汇负责书||押汇保证书letter of hypothecation @;<w"j`r  
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副保||抵押品||付属担保物collateral security ?EX
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担保书trust receipt||letter of indemnity '*3+'>  
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承兑||认付acceptance x2ol  
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单张承兑general acceptance ;v0sM*x%V  
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有条件承兑qualified acceptance Z@ws,f^e  
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附条件认付conditional acceptance 7GP?;P  
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部分认付partial acceptance   H1?1mH