[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。   pBg|n=^  
会计报表statement of account JVUZ}#O  
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往来帐目account current dN]Zs
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现在往来帐||存款额current accout `2B*CMW{  
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销货帐account sales Xmap9x  
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共同计算帐项joint account %sOWg.0_  
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未决帐项outstanding account _'!aj+{  
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贷方帐项credit account||creditor account ;;ED N45  
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借方帐项debit account||debtor account zW*}`S"  
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应付帐||应付未付帐account payable 9 9Ba{qj  
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应收帐||应收未收帐account receivable k_,MoDz  
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新交易||新帐new account a$
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未决帐||老帐old account Cw 1 9y  
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现金帐cash account @@' nit  
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流水帐running account +
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暂记帐||未定帐suspense account q.-y)C) ;  
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过期帐||延滞帐overdue account||pastdue account .2e1S{9  
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杂项帐户sundry account d4%dIR)  
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详细帐单||明细表detail account HeCcF+  
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呆帐bad account CoJ55TAW  
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会计项目title of account kGm:VYf%  
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会计薄||帐薄account-book k_!+V`Ro#  
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营业报告书||损益计算表account of budiness||business report &Cq{ _M  
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借贷细帐||交验帐account rendered ,>u=gA&}  
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明细帐account stated +e'X;  
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与…银行开立一户头to open an account with %w7m\nw@  
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与…银行建立交易to keep account with azo0{`S?  
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继续记帐to keep account RZO5=L9E  
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与…有交易to have an account with '"'Btxz  
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作成会计帐||有往来帐项to make out an account with DZe}y^F  
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清算||清理债务to make up an account M$A
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清洁帐目||与…停止交易to close ones account with aI(>]sWJ  
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结帐to close an account t)N;'v &  
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清理未付款to ask an account||to demand an account V Xm[-  
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结清差额to balance the account with G#[*|+f8  
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清算to settle an account||to liquidate an account||to square an account KWhZ +i`  
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审查帐目||监查帐目to audit an account ALGgAX3t  
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检查帐目to examine an account [vTMS2  
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转入A的帐户to charge the amount to As account v27Ja .tA  
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以计帐方式付款to pay on account Ip?]K*sq  
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代理某人||为某人on ones account||on account of one z.)p P'CJo  
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为自己计算||独立帐目on ones own account R,Oe$J<  
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由某人收益并负风险on ones account and risk||for ones account and risk 1u}nm;3  
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由某人负担for ones account||for account of one YaY8 `M{  
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按某人指示||列入某人帐户by order and for account of one cd.b rM  
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列入5月份帐目for May account WZFH@I28  
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编入某中帐项下to pass to the account of||to place to the account of j"7 JLe*  
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寄出清算书to send in an account||to send in render an account K5"sj|d&  
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支票薄cheque book 8+'C_t/0i  
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支票陈票人cheque drawer BzbDZV  
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持票人cheque holder XZph%j0o  
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不记名支票cheque to bearer||bearer cheque TI9X.E?
 
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记名支票||认人支票cheque to order FJS'G^  
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到期支票antedated cheque YUkud2,j  
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未到期支票postdated cheque >-cfZ9{!  
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保付支票certified cheque >1|g5  
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未获兑现支票，退票returned cheque "'tRfB  
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横线支票crossed cheque SBfFZw)  
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普通横线general crossing k3hkk:W  
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特别横线special crossing "^rNr_  
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空白支票blank cheque pB01J<@m  
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失效支票，过期支票stale cheque ijYvqZ_  
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普通支票open cheque :)c80`-E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pv){sYUh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WH$HI/%*m  
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支票换现金||兑现to cash a cheque !: us!s  
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清理票款to clear a cheque ok0X<MR!I  
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保证兑现to certify a cheque Cvn$] bt/s  
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填写支票数额to fill up a cheque t4K56H.L?  
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支票上划线to cross a cheque bZ5n,KQA5  
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开发支票to make out a cheque n0fRu`SNV  
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签发支票，开立支票to draw a cheque||to issue a cheque #PAU'u 3{/  
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透支支票to overdraw a cheque p;->hn~D'5  
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背书支票to endorse a cheque QJXdb]Y^;  
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请付票款||清付票款to pay a cheque||to honour a cheque >q9{  
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支票退票to dishonour a cheque 4#2 ,Y!  
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拒付支票to refuse a cheque zoXuFg  
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拒付支票to stop payment of a cheque [V5-%w^  
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提示要求付款to present for payment gA+YtU{z  
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见票即付持票人payable to bearer sZm^&h;  
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支付指定人payable to order q]l\`/R%u  

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已过期||无效out of date||stale 1gAc,s2  
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请给出票人R/D||refer to drawer x`3.Wu\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ds')PIj  
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文字与数字不一致words and figures differ c0h dLl;5  
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支票 ugRV5bUk  
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时间已过account closed rZ 6@b  
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更改处应加盖印章alterations require initials %rX\ P  
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时间已过effects not cleared +Hi{/{k0N  
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停止付款payment stopped a6OrE*x:D  
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支票毁损cheque mutilated WMRYT"J?N]  
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汇款||寄钱to remit||to send money hE9'F(87a  
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寄票供取款||支票支付to send a cheque for payment ?BX P}]  
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寄款人a remitter 
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收款人a remittee
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国外汇票foreign Bill LS*{]@8q  
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国内汇票inland Bill }6yxt9  
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跟单汇票documentary bill k4]R]=Fh.  
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空头汇票accommodation bill e2,<,~_K6  
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原始汇票original bill Y)@oo=oG  
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改写||换新票据renewed bill 4n`[SN  
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即期汇票sight bill||bill on demand kM6 EZ`mj  
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…days after date||…days after date…日后付款 PW~cqo B71  
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…months after date||…months after date…月后付款 g,{Ei]$
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见票后…日付款…days after sight||…days sight /3"e3{uy  
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见票后…月付款…months after sight||…months sight yF [@W<  
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同组票据set of bills Z_hBd['!  
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单张汇票sola of exchange||sole of exchange o@Cn
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远期汇票usance bill||bill at usance E<fwl1<88  
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长期汇票long bill G~mB=]  
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短期汇票short bill XDv7#Tv_wv  
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逾期汇票overdue bill ?X5glDZ$  
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宽限日期days of grace @"#gO:|[i0  
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电汇telegraphic transfer （T.T） KE|u}M@v6  
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邮汇postal order||postal note （Am.）||post office order||money order r^Rcjyc1  
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本票promissory note （P/N） }5c'ui!3H  
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押汇负责书||押汇保证书letter of hypothecation YH'.Yj2  
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副保||抵押品||付属担保物collateral security Fn0LE~O}-8  
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担保书trust receipt||letter of indemnity .$E~.6J %i  
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承兑||认付acceptance 4lo}-@j  
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单张承兑general acceptance oDiv9jm  
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有条件承兑qualified acceptance w5JC2  
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附条件认付conditional acceptance j`-y"6)  
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部分认付partial acceptance   vWU4ZBT8G