[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。   [&y{z-D>  
会计报表statement of account kf>oZ */  
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往来帐目account current {xp/1?Mo*  
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现在往来帐||存款额current accout f3]Z22Yq  
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销货帐account sales %:sQ[^0  
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共同计算帐项joint account <T+)~&g$  
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未决帐项outstanding account Lqb9gUJ:U  
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贷方帐项credit account||creditor account ) RS*MEgA  
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借方帐项debit account||debtor account Eq=~SO%  
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应付帐||应付未付帐account payable kHygif !I4  
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应收帐||应收未收帐account receivable VAX@'iZr  
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新交易||新帐new account z{Z4{&M  
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未决帐||老帐old account =jXBF.  
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现金帐cash account SO @d\H  
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流水帐running account O*0%AjT
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暂记帐||未定帐suspense account kNq>{dNRx  
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过期帐||延滞帐overdue account||pastdue account Z~
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杂项帐户sundry account %Q,6sH#  
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详细帐单||明细表detail account qzon);#7w  
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呆帐bad account Q1kZ+b&  
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会计项目title of account l4Au{%j\  
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会计薄||帐薄account-book ,~Y[XazT
 
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营业报告书||损益计算表account of budiness||business report / R -1s  
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借贷细帐||交验帐account rendered u.yYE,9  
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明细帐account stated 8| JPQDS7  
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与…银行开立一户头to open an account with h 8<s(WR  
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与…银行建立交易to keep account with rS>@>8k2,  
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继续记帐to keep account
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与…有交易to have an account with ' QSj-  
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作成会计帐||有往来帐项to make out an account with |.OS7Gt?  
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清算||清理债务to make up an account HQZJK82  
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清洁帐目||与…停止交易to close ones account with  q*K[?  
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结帐to close an account 6W<Ig;  
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清理未付款to ask an account||to demand an account C).+h7{nd  

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结清差额to balance the account with u+9)B 6O1  
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清算to settle an account||to liquidate an account||to square an account |hS^eK_  
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审查帐目||监查帐目to audit an account 0h kZ  
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检查帐目to examine an account ?pdN!zOeL  
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转入A的帐户to charge the amount to As account 2uT@jfj:r  
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以计帐方式付款to pay on account qYPgn_  
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代理某人||为某人on ones account||on account of one )h]tKYx  
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为自己计算||独立帐目on ones own account >Cq
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由某人收益并负风险on ones account and risk||for ones account and risk S#
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由某人负担for ones account||for account of one l}FA&c"  
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按某人指示||列入某人帐户by order and for account of one " ;o,D  
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列入5月份帐目for May account 3!Mb<W.3  
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编入某中帐项下to pass to the account of||to place to the account of QbYNL9%  
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寄出清算书to send in an account||to send in render an account (9)uZ-BF,  
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支票薄cheque book "^t;V+I o  
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支票陈票人cheque drawer >BjZ{7?Ok  
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持票人cheque holder !
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不记名支票cheque to bearer||bearer cheque E; r~8^9)  
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记名支票||认人支票cheque to order s3
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到期支票antedated cheque *%dWNvN4X  
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未到期支票postdated cheque B)ibxM(n*  
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保付支票certified cheque L;'v,s  
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未获兑现支票，退票returned cheque ": ^cb =  
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横线支票crossed cheque
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普通横线general crossing S]DYEL$  
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特别横线special crossing 9Dx9alJR  
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空白支票blank cheque a.g:yWL\  
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失效支票，过期支票stale cheque ,xIW yI.  
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普通支票open cheque .cm$*>LW:x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n>I NJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 626!6E;T  
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支票换现金||兑现to cash a cheque Mi_/ ^  
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清理票款to clear a cheque GFBku^pi  
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保证兑现to certify a cheque J.QFrIB{]+  
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填写支票数额to fill up a cheque ULkhTB
  
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支票上划线to cross a cheque +1%7*2q,  
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开发支票to make out a cheque Wc+)EX~KS  
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签发支票，开立支票to draw a cheque||to issue a cheque &{c.JDO  
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透支支票to overdraw a cheque 9c@."O`  
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背书支票to endorse a cheque MIJ^n(-G  
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请付票款||清付票款to pay a cheque||to honour a cheque fGtUr_D  
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支票退票to dishonour a cheque w+NdEE4H9z  
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拒付支票to refuse a cheque *+ql{\am4N  
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拒付支票to stop payment of a cheque *?a rEYc8  
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提示要求付款to present for payment
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见票即付持票人payable to bearer G'5 p/:
 
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支付指定人payable to order 5*ip
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已过期||无效out of date||stale p=7 
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请给出票人R/D||refer to drawer x pWx6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s[ ze8:  
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文字与数字不一致words and figures differ }9k/Y/.  
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支票 \>T+\?M  
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时间已过account closed TN 
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更改处应加盖印章alterations require initials |Va*=@&6J  
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时间已过effects not cleared #DBg8  
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停止付款payment stopped L}E~CiL0n  
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支票毁损cheque mutilated zn,y'},  

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汇款||寄钱to remit||to send money uPVM>xf>w  
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寄票供取款||支票支付to send a cheque for payment r8.`
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寄款人a remitter 3 291"0  
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收款人a remittee ;PS V3Zh  
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国外汇票foreign Bill jR1o<]
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国内汇票inland Bill jmp0 %:+L  
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跟单汇票documentary bill _>8rTk`/h  
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空头汇票accommodation bill V-{3)6I$hG  
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原始汇票original bill .+07 Ui]I!  
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改写||换新票据renewed bill @%'1Jd7-Wp  
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即期汇票sight bill||bill on demand \,AE5hnO  
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…days after date||…days after date…日后付款 fN_qJm#:$y  
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…months after date||…months after date…月后付款 C09rgEB\B  
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见票后…日付款…days after sight||…days sight 57K\sT4[  
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见票后…月付款…months after sight||…months sight +SB>
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同组票据set of bills Yyr qO^9m  
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单张汇票sola of exchange||sole of exchange d=p=eUd2  
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远期汇票usance bill||bill at usance @<jm+f"MP  
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长期汇票long bill :jf/$]p  
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短期汇票short bill PavW@  
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逾期汇票overdue bill
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宽限日期days of grace ;Nw)z S  
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电汇telegraphic transfer （T.T） (;;.[4,y  
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邮汇postal order||postal note （Am.）||post office order||money order ]8htL#C  
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本票promissory note （P/N） !rF
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押汇负责书||押汇保证书letter of hypothecation *b_Iby-ZD  
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副保||抵押品||付属担保物collateral security C+t0Zen  
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担保书trust receipt||letter of indemnity 764eXh  
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承兑||认付acceptance OFBEJacy  
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单张承兑general acceptance Fe %Vp/  
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有条件承兑qualified acceptance Wx8:GBM$2  
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附条件认付conditional acceptance KxD/{0F  
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部分认付partial acceptance   $f _C~O