[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。   ]sTbEw.[  
会计报表statement of account qCkC2Fy(  
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往来帐目account current !He_f-eZ  
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现在往来帐||存款额current accout VBUrtx:  
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销货帐account sales FI,K 0sO/|  
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共同计算帐项joint account !
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未决帐项outstanding account [tT_ z<e`  
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贷方帐项credit account||creditor account +e^CL#Gs  
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借方帐项debit account||debtor account 0W0GSDx  
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应付帐||应付未付帐account payable Sg
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应收帐||应收未收帐account receivable R#3zGWr~  
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新交易||新帐new account N5{v;~Cm}V  
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未决帐||老帐old account 4[i 3ckFT,  
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现金帐cash account Q7<Y5+  
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流水帐running account A@Q6}ESD  
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暂记帐||未定帐suspense account <o9AjASv\,  
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过期帐||延滞帐overdue account||pastdue account  3b\s ;!  
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杂项帐户sundry account $K+|bb  
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详细帐单||明细表detail account 7TEpjSuF  
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呆帐bad account !@])Ut@tN  
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会计项目title of account G6
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会计薄||帐薄account-book n Bd]rak'  
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营业报告书||损益计算表account of budiness||business report hSxK*.W*3  
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借贷细帐||交验帐account rendered ovOV&Zt  
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明细帐account stated kP}l"CN4  
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与…银行开立一户头to open an account with |EdEV*.
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与…银行建立交易to keep account with w)* H&8h@  
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继续记帐to keep account n7B2rRJH  
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与…有交易to have an account with 6W  
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作成会计帐||有往来帐项to make out an account with /2E Q:P  
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清算||清理债务to make up an account L4T\mP7D7*  
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清洁帐目||与…停止交易to close ones account with sr
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结帐to close an account |OAiHSW"V  
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清理未付款to ask an account||to demand an account rNicg]:\x  
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结清差额to balance the account with T`j{2  
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清算to settle an account||to liquidate an account||to square an account gBWr)R  
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审查帐目||监查帐目to audit an account GutiqVP:B  
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检查帐目to examine an account {/N8[?zML  
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转入A的帐户to charge the amount to As account G(shZ=fq  
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以计帐方式付款to pay on account Ktt(l-e+  
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代理某人||为某人on ones account||on account of one ]oz>/\!  
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为自己计算||独立帐目on ones own account FqGMHM\J  
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由某人收益并负风险on ones account and risk||for ones account and risk #u+qV!4  
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由某人负担for ones account||for account of one %|:j=/_  
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按某人指示||列入某人帐户by order and for account of one @x A^F%(  
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列入5月份帐目for May account v+trHdSBYE  
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编入某中帐项下to pass to the account of||to place to the account of .V}bfd[k$  
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寄出清算书to send in an account||to send in render an account (|<+yQ,@>  
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支票薄cheque book SD8>,  
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支票陈票人cheque drawer |)0Ta9~  
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持票人cheque holder B`3z(a92S  
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不记名支票cheque to bearer||bearer cheque aZa1eE  
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记名支票||认人支票cheque to order {-]K!tWda  
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到期支票antedated cheque EKN<KnU%  
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未到期支票postdated cheque /|h+,]< >  
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保付支票certified cheque k.)YFKi  
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未获兑现支票，退票returned cheque )S`Yl;oL  
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横线支票crossed cheque ;<+Z}d/g9  
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普通横线general crossing J_|%8N{[x  
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特别横线special crossing fT?m~W^  
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空白支票blank cheque < %<nh`D  
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失效支票，过期支票stale cheque ]z =dRq  
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普通支票open cheque n3eWqwQ$5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )S#?'gt*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8W7ET@`  
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支票换现金||兑现to cash a cheque W+s3rS2  
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清理票款to clear a cheque c7tO'`q$e  
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保证兑现to certify a cheque ir|L@Jj,  
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填写支票数额to fill up a cheque 9c0
  
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支票上划线to cross a cheque -&%! 4(Je  
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开发支票to make out a cheque VjeF3pmBa  
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签发支票，开立支票to draw a cheque||to issue a cheque kD((1v*D$  
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透支支票to overdraw a cheque md/h
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背书支票to endorse a cheque JM*!(\Y  
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请付票款||清付票款to pay a cheque||to honour a cheque I&% Z*H  
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支票退票to dishonour a cheque +7y#c20  
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拒付支票to refuse a cheque ))7CqN  
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拒付支票to stop payment of a cheque E$v!Z;A  
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提示要求付款to present for payment 6R#igLm  
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见票即付持票人payable to bearer /.t1Ow  
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支付指定人payable to order g6OPYUPg  
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已过期||无效out of date||stale +iNp8  
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请给出票人R/D||refer to drawer ehZ /J5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?gMq:[XN  
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文字与数字不一致words and figures differ fk\]wFj  
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支票 zd{sw}  
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时间已过account closed ;/)$Cm&e  
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更改处应加盖印章alterations require initials A.~wgJDO  
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时间已过effects not cleared |\94a  
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停止付款payment stopped imB/P M  
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支票毁损cheque mutilated }' Ph^ %ox  
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汇款||寄钱to remit||to send money >;%LW} %  
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寄票供取款||支票支付to send a cheque for payment dV-6l6  
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寄款人a remitter X1BqN+=@9  
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收款人a remittee !sYZ1;WAO  
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国外汇票foreign Bill ]v:"    
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国内汇票inland Bill S"`{ JCW$  
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跟单汇票documentary bill ,wy;7T>ODd  
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空头汇票accommodation bill Ak$9\Sl  
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原始汇票original bill =` Ky N/  
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改写||换新票据renewed bill P2U4,?_e  
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即期汇票sight bill||bill on demand J%fJF//U  
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…days after date||…days after date…日后付款 VW^q|B yB  
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…months after date||…months after date…月后付款 t{B6W)q  
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见票后…日付款…days after sight||…days sight ?* <1B  
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见票后…月付款…months after sight||…months sight cvx"XxE,  
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同组票据set of bills $lJ! f  
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单张汇票sola of exchange||sole of exchange '|M} 3sL  
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远期汇票usance bill||bill at usance `G>|g^6%i  
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长期汇票long bill YG>E
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短期汇票short bill dtXt Z!g2  
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逾期汇票overdue bill !'>#!S~h3  
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宽限日期days of grace V7+/|P_  
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电汇telegraphic transfer （T.T） ,yi@?lc  
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邮汇postal order||postal note （Am.）||post office order||money order FwQGxGZ  
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本票promissory note （P/N） b_@bS<wsF}  
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押汇负责书||押汇保证书letter of hypothecation #Vm)wH3  

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副保||抵押品||付属担保物collateral security `1R[J4e  
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担保书trust receipt||letter of indemnity 4ug4[  
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承兑||认付acceptance p vu% p8  
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单张承兑general acceptance :NWrbfz  
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有条件承兑qualified acceptance OEHw%  
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附条件认付conditional acceptance M,P :<-J  
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部分认付partial acceptance   0U:9&jP,