[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。   <=@6UPsn2  
会计报表statement of account QsyM[;\j:  
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往来帐目account current C^*}*hYk$  
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现在往来帐||存款额current accout [S?`OF12  
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销货帐account sales U|v@v@IBA  
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共同计算帐项joint account xOKf|  
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未决帐项outstanding account ;ApldoMi  
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贷方帐项credit account||creditor account 7mnZ,
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借方帐项debit account||debtor account "` kSI&2  
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应付帐||应付未付帐account payable T)MZ`dM  
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应收帐||应收未收帐account receivable Sb?HRoe_  
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新交易||新帐new account ij02J`w:Ra  
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未决帐||老帐old account GyGF<%nq  
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现金帐cash account }nMp.7b  
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流水帐running account APqYf<W  
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暂记帐||未定帐suspense account #F ;@Qi3z  
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过期帐||延滞帐overdue account||pastdue account @c;:D`\p1C  
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杂项帐户sundry account YeV
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详细帐单||明细表detail account zj7?2  
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呆帐bad account $mut v=IO  
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会计项目title of account z{A~d  
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会计薄||帐薄account-book ,W5!=\Gg(  
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营业报告书||损益计算表account of budiness||business report 7>xfQ  
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借贷细帐||交验帐account rendered %)P )Xb  
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明细帐account stated nD#uOep9  
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与…银行开立一户头to open an account with &eWnS~hJ  
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与…银行建立交易to keep account with 4[n[Ch=lu  
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继续记帐to keep account _t@9WA;+\  
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与…有交易to have an account with osI0m7ws:  
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作成会计帐||有往来帐项to make out an account with \_AoG8 B  
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清算||清理债务to make up an account (]sk3 A  
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清洁帐目||与…停止交易to close ones account with hpzDQ6-Y  
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结帐to close an account 'Ad|*
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清理未付款to ask an account||to demand an account hXQo>t-$  
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结清差额to balance the account with d2tJ=.DI  
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清算to settle an account||to liquidate an account||to square an account gbN@EJ  
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审查帐目||监查帐目to audit an account ^1`T_+#[s  
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检查帐目to examine an account ?CZ*MMV  
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转入A的帐户to charge the amount to As account Mx=L lC)  
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以计帐方式付款to pay on account 6x"|,,&MD0  
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代理某人||为某人on ones account||on account of one {y==8fCJ  
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为自己计算||独立帐目on ones own account xZp`Ke
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由某人收益并负风险on ones account and risk||for ones account and risk E/uKzzD9  
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由某人负担for ones account||for account of one iT&Y9  
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按某人指示||列入某人帐户by order and for account of one eVujur$P  
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列入5月份帐目for May account =@"'aCU/  
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编入某中帐项下to pass to the account of||to place to the account of b5d;_-~d  
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寄出清算书to send in an account||to send in render an account lv0}
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支票薄cheque book Nlfz'_0M  
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支票陈票人cheque drawer d@,3P)?  
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持票人cheque holder 6qp' _?  
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不记名支票cheque to bearer||bearer cheque jbK<"T5  
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记名支票||认人支票cheque to order QR]61v:`  
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到期支票antedated cheque VN!+r7w'  
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未到期支票postdated cheque z'd*z[L~  
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保付支票certified cheque ;H:+w\?8f$  
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未获兑现支票，退票returned cheque qz2j55j   
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横线支票crossed cheque Zn9ecN  

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普通横线general crossing I3$/#  
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特别横线special crossing 1ZK~i  
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空白支票blank cheque K4>nBvZ?v  
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失效支票，过期支票stale cheque %SSBXWP  
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普通支票open cheque 3"XS#~l%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h-`* S&mZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Mm'q4DV^  
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支票换现金||兑现to cash a cheque ~^u#Q\KE"  
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清理票款to clear a cheque N=X(G(  
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保证兑现to certify a cheque Q[M?LNE`  
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填写支票数额to fill up a cheque # *|0WaC  
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支票上划线to cross a cheque (.DX</f/4  
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开发支票to make out a cheque h5.>};"@'  
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签发支票，开立支票to draw a cheque||to issue a cheque Dm.tYG
 
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透支支票to overdraw a cheque X!w&ib-  
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背书支票to endorse a cheque nd 5w|83  
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请付票款||清付票款to pay a cheque||to honour a cheque '*PJ-=G  
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支票退票to dishonour a cheque * @QC:1k  
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拒付支票to refuse a cheque -Xw i}/OX  
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拒付支票to stop payment of a cheque D\Nhq Vw  
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提示要求付款to present for payment UUlrfur~  
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见票即付持票人payable to bearer k365.nc  
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支付指定人payable to order )i;o\UU  
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已过期||无效out of date||stale Lb'HM-d  
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请给出票人R/D||refer to drawer %Q}T9%Mtj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BtSl%(w  
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文字与数字不一致words and figures differ <V}^c/c
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支票 G|Du/XYh  
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时间已过account closed nJ.<yrzi  
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更改处应加盖印章alterations require initials %lw!4Z\gg  
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时间已过effects not cleared >k6RmN  
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停止付款payment stopped 0 ttM_]#q  
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支票毁损cheque mutilated DQ{Yr>
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汇款||寄钱to remit||to send money !+?,y/*5(  
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寄票供取款||支票支付to send a cheque for payment zCdQI  
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寄款人a remitter oC]|ARgQk|  
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收款人a remittee O
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国外汇票foreign Bill x[Xj[O  
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国内汇票inland Bill *5DOTWos  
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跟单汇票documentary bill tBNkVh(c  
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空头汇票accommodation bill o|\0IG(\  
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原始汇票original bill M<t>jM@'A#  
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改写||换新票据renewed bill $`:/OA<.  
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即期汇票sight bill||bill on demand zbt>5S_  
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…days after date||…days after date…日后付款 9Wng(ef6G  
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…months after date||…months after date…月后付款 <r (Y:2  
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见票后…日付款…days after sight||…days sight sidSY8j  
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见票后…月付款…months after sight||…months sight FHVZ/ e  
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同组票据set of bills pqPhtWi%PJ  
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单张汇票sola of exchange||sole of exchange BJDe1W3;'  
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远期汇票usance bill||bill at usance kd9rvy0o K  
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长期汇票long bill ,o-BJ 069  
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短期汇票short bill gio'_X  
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逾期汇票overdue bill !h&A^ sAc  
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宽限日期days of grace e$|g  
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电汇telegraphic transfer （T.T） 3X,9K23T  
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邮汇postal order||postal note （Am.）||post office order||money order 4`uI)N(}*  
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本票promissory note （P/N） rgheq<B:  
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押汇负责书||押汇保证书letter of hypothecation T%K"^4k  
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副保||抵押品||付属担保物collateral security * ,!6#Z7  
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担保书trust receipt||letter of indemnity :.Vn  
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承兑||认付acceptance "Q;n-fqf  
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单张承兑general acceptance O#fGHI<43[  
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有条件承兑qualified acceptance .0;Z:x_3  
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附条件认付conditional acceptance #:v}d+  
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部分认付partial acceptance   dM8`!~#&PI