[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。  
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会计报表statement of account a
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往来帐目account current {u BpM9KT  
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现在往来帐||存款额current accout %eoO3"//  
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销货帐account sales #]G$o?@Y=^  
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共同计算帐项joint account axOdGv5  
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未决帐项outstanding account C7%+1w'D8  
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贷方帐项credit account||creditor account `0+zF-  
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借方帐项debit account||debtor account qyMR
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应付帐||应付未付帐account payable brN:Ypf-e  
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应收帐||应收未收帐account receivable P @'<OI  
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新交易||新帐new account 3O<:eS~  
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未决帐||老帐old account }p0|.Qu9  
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现金帐cash account heiIb|z  
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流水帐running account UJ1Ui'a(!!  
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暂记帐||未定帐suspense account djV^A  
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过期帐||延滞帐overdue account||pastdue account $x]'6  
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杂项帐户sundry account HF}%Ow  
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详细帐单||明细表detail account 6sBS ;+C  
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呆帐bad account |Vc8W0~0  
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会计项目title of account x2+%.$'  
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会计薄||帐薄account-book W}V L3s  
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营业报告书||损益计算表account of budiness||business report m5r65=E  
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借贷细帐||交验帐account rendered g76l@QYIU  
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明细帐account stated H2`aw3  
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与…银行开立一户头to open an account with `sOCJ|rc5  
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与…银行建立交易to keep account with Y}%=:Yt  
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继续记帐to keep account T<kyxbjR  
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与…有交易to have an account with iHhoNv`MR  
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作成会计帐||有往来帐项to make out an account with v[WbQ5AND  
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清算||清理债务to make up an account 8"l9W=  
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清洁帐目||与…停止交易to close ones account with o!EPF-:  
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结帐to close an account /~*U'.V  
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清理未付款to ask an account||to demand an account L/9f"%kZ  
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结清差额to balance the account with *L>gZ`Q  
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清算to settle an account||to liquidate an account||to square an account E`%Ewt$Z  
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审查帐目||监查帐目to audit an account K| #%u2C  
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检查帐目to examine an account =BO} hk  
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转入A的帐户to charge the amount to As account (m|w&oA/  
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以计帐方式付款to pay on account H@%Y!z@\  
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代理某人||为某人on ones account||on account of one 6+HpN"?e  
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为自己计算||独立帐目on ones own account '#d`K.;_b.  
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由某人收益并负风险on ones account and risk||for ones account and risk sLh9=Kh`  
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由某人负担for ones account||for account of one xv;'27mUt  
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按某人指示||列入某人帐户by order and for account of one J{c-'Of2yi  
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列入5月份帐目for May account _hlLM,p  
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编入某中帐项下to pass to the account of||to place to the account of 4A(kM}uRB  
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寄出清算书to send in an account||to send in render an account J*s!(J |Q  
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支票薄cheque book e\%emp->  
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支票陈票人cheque drawer %:rct  
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持票人cheque holder MU2ufKq4)  
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不记名支票cheque to bearer||bearer cheque >R"]{y  
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记名支票||认人支票cheque to order -7^?40A  
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到期支票antedated cheque & qfnCM0Y  
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未到期支票postdated cheque f4F13n_0X  
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保付支票certified cheque P~Ss\
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未获兑现支票，退票returned cheque )+ }\NCFh  
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横线支票crossed cheque ux-puG  
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普通横线general crossing rybs9:_}  
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特别横线special crossing Y`$dtg {  
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空白支票blank cheque ySC;;k
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失效支票，过期支票stale cheque zMZP3 xir  
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普通支票open cheque Co`O{|NS}!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *dB^B5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NI(fJ%U  
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支票换现金||兑现to cash a cheque /{|<3CEe  
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清理票款to clear a cheque /$]#L%  
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保证兑现to certify a cheque 0I|IL]JL  
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填写支票数额to fill up a cheque &.1F\/]k  
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支票上划线to cross a cheque m6V:x/'=  
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开发支票to make out a cheque v=-8} S  
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签发支票，开立支票to draw a cheque||to issue a cheque axf4N@  
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透支支票to overdraw a cheque H l'za  
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背书支票to endorse a cheque |nfFI  
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请付票款||清付票款to pay a cheque||to honour a cheque xwSi} .  
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支票退票to dishonour a cheque q7itznQSKc  
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拒付支票to refuse a cheque :/F=j;o  
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拒付支票to stop payment of a cheque _;o)MTw|'  
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提示要求付款to present for payment D..dGh.MY  
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见票即付持票人payable to bearer --(e(tvf  
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支付指定人payable to order PL+j;V(<  
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已过期||无效out of date||stale jFa
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请给出票人R/D||refer to drawer n^HKf^]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bh'_@PHP  
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文字与数字不一致words and figures differ ("G _{tVU  
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支票 COV8=E~  
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时间已过account closed k9V#=,K0  
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更改处应加盖印章alterations require initials gpIq4Q<  
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时间已过effects not cleared <)D)j[  
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停止付款payment stopped yvQRr75
  
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支票毁损cheque mutilated PVNDvUce  
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汇款||寄钱to remit||to send money /Dmuvb|A  
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寄票供取款||支票支付to send a cheque for payment 5{`a\;*  
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寄款人a remitter +!@@55I-  
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收款人a remittee L}*s_'_e^>  
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国外汇票foreign Bill ees^
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国内汇票inland Bill 8<2 [ F  
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跟单汇票documentary bill 8|U-{"!O?  
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空头汇票accommodation bill V\2&?#GZ  
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原始汇票original bill JKJ+RkXf3  
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改写||换新票据renewed bill H[;\[3  
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即期汇票sight bill||bill on demand ]Av)N6$&-Z  
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…days after date||…days after date…日后付款 HUuZ7jJwf  
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…months after date||…months after date…月后付款 s2N~p^  
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见票后…日付款…days after sight||…days sight Bq
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见票后…月付款…months after sight||…months sight tAxS1<T4  
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同组票据set of bills :TTZ@
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单张汇票sola of exchange||sole of exchange |."thTO  
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远期汇票usance bill||bill at usance !}$,) ~<+H  
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长期汇票long bill ]"DsZI-glW  
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短期汇票short bill p0b2n a !  
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逾期汇票overdue bill d_r1}+ao  
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宽限日期days of grace }c1?:8p  
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电汇telegraphic transfer （T.T） -ghmLMS%t  
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邮汇postal order||postal note （Am.）||post office order||money order *Mg. *N  
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本票promissory note （P/N） (*CGZDg  
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押汇负责书||押汇保证书letter of hypothecation F6$QEiDu@  
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副保||抵押品||付属担保物collateral security 9
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担保书trust receipt||letter of indemnity />EH]-|  
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承兑||认付acceptance -x)zyq6  
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单张承兑general acceptance Gd]!D~[1  
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有条件承兑qualified acceptance 9\aR{e,1  
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附条件认付conditional acceptance r/32pY  
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部分认付partial acceptance   O$2'$44HX