[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。   }I1j#d0.  
会计报表statement of account -/2B fIq  
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往来帐目account current 4sW'p H  
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现在往来帐||存款额current accout O3mw5<%15  
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销货帐account sales 
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共同计算帐项joint account yFS{8yrRUU  
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未决帐项outstanding account R.DUfU"gp  
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贷方帐项credit account||creditor account 'sNiJ>  
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借方帐项debit account||debtor account Gs,e8ri!  
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应付帐||应付未付帐account payable z"mpwmv5  
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应收帐||应收未收帐account receivable t\a|Gp W  
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新交易||新帐new account La3
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未决帐||老帐old account GNEPb?+T  
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现金帐cash account 6GPI gPL,  
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流水帐running account %4Qs|CM)m  
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暂记帐||未定帐suspense account "
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过期帐||延滞帐overdue account||pastdue account rf%VSxD9  
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杂项帐户sundry account -u4")V>  
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详细帐单||明细表detail account x#N_h0[i  
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呆帐bad account ;^0rY)&  
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会计项目title of account EwU)(UK  
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会计薄||帐薄account-book t|i<}2  
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营业报告书||损益计算表account of budiness||business report 3 V>$H\H  
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借贷细帐||交验帐account rendered O!{YwE8x9  
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明细帐account stated /]5*;kO`  
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与…银行开立一户头to open an account with "t(_r@qU/  
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与…银行建立交易to keep account with Q=fl!>P  
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继续记帐to keep account matna  
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与…有交易to have an account with vno/V#e$WX  
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作成会计帐||有往来帐项to make out an account with 9 %4:eTcp  
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清算||清理债务to make up an account C`ky=
 
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清洁帐目||与…停止交易to close ones account with SnQT1U%  
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结帐to close an account ~Ss,he]Er  
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清理未付款to ask an account||to demand an account M\5|  
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结清差额to balance the account with .E}lAd.Mn  
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清算to settle an account||to liquidate an account||to square an account pLtw|S'4  
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审查帐目||监查帐目to audit an account WXY'%G  
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检查帐目to examine an account q_h (D/g  
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转入A的帐户to charge the amount to As account y]fI7nu&  
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以计帐方式付款to pay on account ~! -JN}H m  
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代理某人||为某人on ones account||on account of one Zob/H+]  
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为自己计算||独立帐目on ones own account - |g"q|  
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由某人收益并负风险on ones account and risk||for ones account and risk k6;bUOo  
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由某人负担for ones account||for account of one F+V!p4G  
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按某人指示||列入某人帐户by order and for account of one F^75y?  
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列入5月份帐目for May account 20|` jxp  
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编入某中帐项下to pass to the account of||to place to the account of qq| 5[I.?  
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寄出清算书to send in an account||to send in render an account bP&QFc  
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支票薄cheque book (90/,@66l  
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支票陈票人cheque drawer Fm
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持票人cheque holder 1`&`y%c?B  
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不记名支票cheque to bearer||bearer cheque )D, KG_7l  
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记名支票||认人支票cheque to order *2G6Q gF  
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到期支票antedated cheque Z7;V}[wie  
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未到期支票postdated cheque :!%VSem  
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保付支票certified cheque 3
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未获兑现支票，退票returned cheque >HP `B2Q H  
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横线支票crossed cheque \Z[
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普通横线general crossing 2{-29bq  

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特别横线special crossing ;tjOEmIiU  
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空白支票blank cheque aZOn01v;!&  
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失效支票，过期支票stale cheque H+v&4}f  
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普通支票open cheque 6_CP?X+T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .ZTvOm'mB^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1Cr&6't  
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支票换现金||兑现to cash a cheque  ;
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清理票款to clear a cheque pgU[di  
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保证兑现to certify a cheque ['d9sEv.  
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填写支票数额to fill up a cheque u`pTFy  

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支票上划线to cross a cheque eg0_ <  
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开发支票to make out a cheque >)>f~>  
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签发支票，开立支票to draw a cheque||to issue a cheque 9vI~vl l  
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透支支票to overdraw a cheque S 'a- E![  
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背书支票to endorse a cheque 0vY_  
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请付票款||清付票款to pay a cheque||to honour a cheque oPe|Gfv\G  
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支票退票to dishonour a cheque dlu*s(O"
  
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拒付支票to refuse a cheque WAu
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拒付支票to stop payment of a cheque i|:!I)(lh  
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提示要求付款to present for payment GppCrQ%Ra|  
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见票即付持票人payable to bearer 'uL4ezTtA  
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支付指定人payable to order e@D_0OZ  
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已过期||无效out of date||stale k^5Lv#Z  
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请给出票人R/D||refer to drawer ~\":o:qyc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :So<N}&  
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文字与数字不一致words and figures differ 80lei  
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支票 nFnM9 pdMK  
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时间已过account closed =j.TDv'^nd  
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更改处应加盖印章alterations require initials Tmzbh 9  
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时间已过effects not cleared z,,"yVk`,  
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停止付款payment stopped __=53]jGE  
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支票毁损cheque mutilated h;V4|jM  
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汇款||寄钱to remit||to send money ^r~[3NT  
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寄票供取款||支票支付to send a cheque for payment =B}IsBn'J  
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寄款人a remitter $nt&'Xnv  
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收款人a remittee Tg{5%~L]  
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国外汇票foreign Bill ebBi zc=  
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国内汇票inland Bill ' +9<[]  
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跟单汇票documentary bill D;en!.[Z  
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空头汇票accommodation bill !)bZ.1o  
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原始汇票original bill ;EBKzB  
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改写||换新票据renewed bill \,13mB6  
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即期汇票sight bill||bill on demand R+HX'W  
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…days after date||…days after date…日后付款 2E1`r@L  
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…months after date||…months after date…月后付款 ^6 wWv&G[8  
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见票后…日付款…days after sight||…days sight +,,(8=5g  
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见票后…月付款…months after sight||…months sight q8P&rMwy  
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同组票据set of bills cF 5|Pf  
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单张汇票sola of exchange||sole of exchange ].s;Yxz  
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远期汇票usance bill||bill at usance JU17]gQ  
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长期汇票long bill wp@_4Iq1$  
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短期汇票short bill u"&?u+1j  
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逾期汇票overdue bill  %W~w\mT
 
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宽限日期days of grace A'#d:lOA  
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电汇telegraphic transfer （T.T） LWCFCkx%  
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邮汇postal order||postal note （Am.）||post office order||money order S46aUkW.  
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本票promissory note （P/N） >Oa D7  
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押汇负责书||押汇保证书letter of hypothecation k&ooV4#f6  
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副保||抵押品||付属担保物collateral security b=r3WkB6  
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担保书trust receipt||letter of indemnity {R ),7U8  
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承兑||认付acceptance dCi:@+z8  
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单张承兑general acceptance bVUIeX'  
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有条件承兑qualified acceptance xoo,}EY  
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附条件认付conditional acceptance uj6'T S
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部分认付partial acceptance   1*=ev,Z