[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。   i
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会计报表statement of account VEKITBs  
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往来帐目account current 'nt,+`.
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现在往来帐||存款额current accout rAw1g,&  

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销货帐account sales ZDJWd
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共同计算帐项joint account }V,M0b>  
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未决帐项outstanding account @W- f{V  
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贷方帐项credit account||creditor account c7!`d.{90  
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借方帐项debit account||debtor account uC

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应付帐||应付未付帐account payable %GiO1:
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应收帐||应收未收帐account receivable x#mk[S V  
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新交易||新帐new account oHnpwU  
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未决帐||老帐old account K):sq{  
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现金帐cash account Lb 4!N`l  
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流水帐running account C YKGf1;If  
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暂记帐||未定帐suspense account E|3aiC,5  
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过期帐||延滞帐overdue account||pastdue account ?=rh=#  
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杂项帐户sundry account z# B) b5  
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详细帐单||明细表detail account vdzC2T  
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呆帐bad account y&]D2"I  
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会计项目title of account !!%F$qUd\  
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会计薄||帐薄account-book Mq?21gW  
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营业报告书||损益计算表account of budiness||business report cG6+'=]3<  
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借贷细帐||交验帐account rendered PnvLXE}F  
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明细帐account stated (fS4qz:&l  
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与…银行开立一户头to open an account with Ycm1
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与…银行建立交易to keep account with []NAV  
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继续记帐to keep account anYZ"GR+  
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与…有交易to have an account with UF4QPPH4  
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作成会计帐||有往来帐项to make out an account with pQD8#y)`C  
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清算||清理债务to make up an account iC">F.9#  
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清洁帐目||与…停止交易to close ones account with eZHi6v)i  
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结帐to close an account Cv3H%g+as  
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清理未付款to ask an account||to demand an account *|cvx:GO  
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结清差额to balance the account with iJAW| dw}  
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清算to settle an account||to liquidate an account||to square an account /#HY-b  
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审查帐目||监查帐目to audit an account sfH|sp  
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检查帐目to examine an account NWf!c-':  
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转入A的帐户to charge the amount to As account $`i&\O2*  
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以计帐方式付款to pay on account I6UZ_H'E  
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代理某人||为某人on ones account||on account of one \Ew2@dF{O  
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为自己计算||独立帐目on ones own account Ts^IA67&<  
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由某人收益并负风险on ones account and risk||for ones account and risk Qv8Z64#  
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由某人负担for ones account||for account of one K,J:i^2  
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按某人指示||列入某人帐户by order and for account of one TkK- r(=  
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列入5月份帐目for May account K2!KMhvQ  
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编入某中帐项下to pass to the account of||to place to the account of &K}!R$[,:P  

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寄出清算书to send in an account||to send in render an account 5pz%DhjLo  
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支票薄cheque book ^;N+"oq!y  
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支票陈票人cheque drawer =d`,W9D  
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持票人cheque holder 5PG%)xff *  
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不记名支票cheque to bearer||bearer cheque -k=02?0p+  
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记名支票||认人支票cheque to order MJb!+E+  
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到期支票antedated cheque 36e!je  
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未到期支票postdated cheque $s$z"<  
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保付支票certified cheque 6*le(^y `  
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未获兑现支票，退票returned cheque TdlF~ca|  
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横线支票crossed cheque PSNfh7g  
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普通横线general crossing E80C0Q+V  
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特别横线special crossing 76(-!Z@=J  
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空白支票blank cheque sFqZ@t}~  
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失效支票，过期支票stale cheque nJ<h}*[  
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普通支票open cheque ,dOd3y'y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BrcT`MM[(=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gpB3\  
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支票换现金||兑现to cash a cheque R/&Bze  
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清理票款to clear a cheque #0V$KC*>  
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保证兑现to certify a cheque ve;#o<  
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填写支票数额to fill up a cheque |7KW
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支票上划线to cross a cheque JFf*v6:,  
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开发支票to make out a cheque *<Yn  
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签发支票，开立支票to draw a cheque||to issue a cheque !.9pV.~  
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透支支票to overdraw a cheque O&h3=?O&B  
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背书支票to endorse a cheque e%.Xya#\  
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请付票款||清付票款to pay a cheque||to honour a cheque t:y} 7un  
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支票退票to dishonour a cheque (s`oJLW>  
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拒付支票to refuse a cheque U^+xCX<  
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拒付支票to stop payment of a cheque ?z,^QjQ}  
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提示要求付款to present for payment A0Z<1|6r*  
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见票即付持票人payable to bearer  Z
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支付指定人payable to order LvP{"K;   
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已过期||无效out of date||stale CZE!rpl  
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请给出票人R/D||refer to drawer yVds2J'w-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v.Fq.  
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文字与数字不一致words and figures differ BGAqg=nDV  
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支票 s"1:#.u  
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时间已过account closed gcLwQ-  
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更改处应加盖印章alterations require initials 8NY$Iw  
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时间已过effects not cleared 3&*_5<t\X  
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停止付款payment stopped &V.ps1  
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支票毁损cheque mutilated 8<cD+Jtj  
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汇款||寄钱to remit||to send money ~(%TQY5  
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寄票供取款||支票支付to send a cheque for payment 4[@`j{  
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寄款人a remitter 1PwqWg-\\  
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收款人a remittee FcR(uv<  
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国外汇票foreign Bill aBV{Xr~#(  
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国内汇票inland Bill n0o'ns  
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跟单汇票documentary bill P#`Mg@.  
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空头汇票accommodation bill d',OQ,~{  
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原始汇票original bill IvLo&6swW  
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改写||换新票据renewed bill -7_`6U2"  
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即期汇票sight bill||bill on demand l#8SlRji  
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…days after date||…days after date…日后付款 /|{Yot e  
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…months after date||…months after date…月后付款 >YPC&@9   
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见票后…日付款…days after sight||…days sight (;1FhIi&  
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见票后…月付款…months after sight||…months sight kz]vXJ  
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同组票据set of bills o
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单张汇票sola of exchange||sole of exchange >sAZT:&gv  
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远期汇票usance bill||bill at usance bH}6N>Fp  
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长期汇票long bill Kp") %p#  
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短期汇票short bill JZ 6 {W  
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逾期汇票overdue bill g+8j$w}  
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宽限日期days of grace \tFg10  
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电汇telegraphic transfer （T.T） (p<
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邮汇postal order||postal note （Am.）||post office order||money order c-z2[a8  
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本票promissory note （P/N） Z&W|O>QTl  
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押汇负责书||押汇保证书letter of hypothecation 6|U0"C#]  
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副保||抵押品||付属担保物collateral security )&di c6r  
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担保书trust receipt||letter of indemnity e*_8B2da  
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承兑||认付acceptance QjETu  
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单张承兑general acceptance Izq]nR  
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有条件承兑qualified acceptance g~_cYy  
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附条件认付conditional acceptance bHcb+TR3  
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部分认付partial acceptance   TkhbnO g6