[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。   E]`)  
会计报表statement of account @e#eAJhU  
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往来帐目account current O;c;>x_dA  
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现在往来帐||存款额current accout {7&(2Z]z  
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销货帐account sales %;kr%%t%  
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共同计算帐项joint account %1fH-:c=C0  
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未决帐项outstanding account kxt@t#  
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贷方帐项credit account||creditor account AVyO5>w  
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借方帐项debit account||debtor account #y13(u,dN  
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应付帐||应付未付帐account payable P]:r'^Yn  
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应收帐||应收未收帐account receivable S'qEBz  
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新交易||新帐new account 1P(rgn:8e  
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未决帐||老帐old account ?_q e 2R.  
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现金帐cash account ,2T&3
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流水帐running account @Z> {/  
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暂记帐||未定帐suspense account (#GOXz  
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过期帐||延滞帐overdue account||pastdue account (hej
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杂项帐户sundry account SskvxH+7  
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详细帐单||明细表detail account @NlE2s6a  
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呆帐bad account 6Mu_
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会计项目title of account 
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会计薄||帐薄account-book tE3#Uq  
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营业报告书||损益计算表account of budiness||business report  tKOTQ8i4  
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借贷细帐||交验帐account rendered  h>\T1PM  
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明细帐account stated &#!5I;3EN  
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与…银行开立一户头to open an account with ybLl[K(D=  
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与…银行建立交易to keep account with ;f, `T  
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继续记帐to keep account -]yM<dP  
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与…有交易to have an account with v2=Iqo  
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作成会计帐||有往来帐项to make out an account with 1;_tu  
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清算||清理债务to make up an account y!_*CYZ~m  
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清洁帐目||与…停止交易to close ones account with Gy}WZ9{  
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结帐to close an account +xoh=m  
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清理未付款to ask an account||to demand an account Nr~9] S  
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结清差额to balance the account with =Q
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清算to settle an account||to liquidate an account||to square an account nV`n=x  
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审查帐目||监查帐目to audit an account m@(8-_  
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检查帐目to examine an account 9gWR djK:  
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转入A的帐户to charge the amount to As account {?X#E12vf  
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以计帐方式付款to pay on account gc5u@ (P"  
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代理某人||为某人on ones account||on account of one BH`%3Mw  
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为自己计算||独立帐目on ones own account =`&7pYd,
 
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由某人收益并负风险on ones account and risk||for ones account and risk v@xbur\L  
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由某人负担for ones account||for account of one b\Wlpb=QZ  
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按某人指示||列入某人帐户by order and for account of one ,Wbr; zb  
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列入5月份帐目for May account \OzPDN  
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编入某中帐项下to pass to the account of||to place to the account of i(Xz3L#(  
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寄出清算书to send in an account||to send in render an account :m&cm%W]ts  
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支票薄cheque book l* a p$1'  
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支票陈票人cheque drawer 1WP(=7$.  
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持票人cheque holder #9/^)^k  
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不记名支票cheque to bearer||bearer cheque -qJ%31Mr#  
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记名支票||认人支票cheque to order W5SCm(QS5  
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到期支票antedated cheque /cXVJ(#j  
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未到期支票postdated cheque \RF{ITV$kD  
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保付支票certified cheque }o:sU^Pwa  
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未获兑现支票，退票returned cheque >D5WAQ>b  
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横线支票crossed cheque ]n 'FD|  
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普通横线general crossing &_o.:SL|  
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特别横线special crossing t,IQ|B&0  
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空白支票blank cheque 2'-!9!C  
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失效支票，过期支票stale cheque 2JR$    
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普通支票open cheque lBZhg~{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P/Zp3O H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @3Nvf}He  
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支票换现金||兑现to cash a cheque 1MYA/l$  
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清理票款to clear a cheque Bxf]Lu,\U@  
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保证兑现to certify a cheque 7T/hmVi_  
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填写支票数额to fill up a cheque ?>T (  
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支票上划线to cross a cheque /=+Bc=<lZ  
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开发支票to make out a cheque <-s5 ;xwtS  
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签发支票，开立支票to draw a cheque||to issue a cheque t<H@c9{;*  
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透支支票to overdraw a cheque K<~J*k<v  
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背书支票to endorse a cheque ;Vlt4,s)  
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请付票款||清付票款to pay a cheque||to honour a cheque tJ9-8ZT*  
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支票退票to dishonour a cheque *sYvV,  
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拒付支票to refuse a cheque lL6W:Fq@(  
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拒付支票to stop payment of a cheque TV[@
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提示要求付款to present for payment dvPlKLp  
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见票即付持票人payable to bearer +A%"_7L}  
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支付指定人payable to order R~!md  
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已过期||无效out of date||stale 5rUDRFO6  
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请给出票人R/D||refer to drawer TM<;Nj[*n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XI7:y4M  
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文字与数字不一致words and figures differ ^<w3i?KPW  
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支票 _(0GAz%9  
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时间已过account closed D 9;s%  
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更改处应加盖印章alterations require initials m(p0)X),_i  
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时间已过effects not cleared A`ScAzx5{  
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停止付款payment stopped 'q, L*  
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支票毁损cheque mutilated xF])NZy|  
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汇款||寄钱to remit||to send money ;noZmPa  
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寄票供取款||支票支付to send a cheque for payment }CB9H$FkCY  
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寄款人a remitter eg(1kDMpn  
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收款人a remittee I|R;)[;X  
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国外汇票foreign Bill ;I!Vba  
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国内汇票inland Bill $J!WuOz4^i  
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跟单汇票documentary bill !]2`dp\!  
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空头汇票accommodation bill c%5Suu(J6  
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原始汇票original bill !T RU  
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改写||换新票据renewed bill gRg8D{  
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即期汇票sight bill||bill on demand iPdR;O'  
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…days after date||…days after date…日后付款 Hd ?#^X  
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…months after date||…months after date…月后付款 - sL4tMP  
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见票后…日付款…days after sight||…days sight v{oHC4  
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见票后…月付款…months after sight||…months sight Oz-@e%8L  
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同组票据set of bills >8%O;3-m#  

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单张汇票sola of exchange||sole of exchange h=ben&m  
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远期汇票usance bill||bill at usance Hgbrlh  
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长期汇票long bill H&uh$y@  
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短期汇票short bill Tzr'3m_  
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逾期汇票overdue bill epG!V#I  
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宽限日期days of grace T[%@B"  
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电汇telegraphic transfer （T.T） Ti$_V_  
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邮汇postal order||postal note （Am.）||post office order||money order 5U6b\jxX  
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本票promissory note （P/N） >r.W \  
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押汇负责书||押汇保证书letter of hypothecation La r9}nx0  
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副保||抵押品||付属担保物collateral security z4 KKt&  
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担保书trust receipt||letter of indemnity B}^l'p_u  
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承兑||认付acceptance /ommM  
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单张承兑general acceptance v0KJKrliGO  
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有条件承兑qualified acceptance 6rMNp"!  
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附条件认付conditional acceptance @k)[p+)E  
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部分认付partial acceptance   WkDXWv\{,{