[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。   3"HW{
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会计报表statement of account [DzZ:8  
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往来帐目account current qRnD{g|{1  
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现在往来帐||存款额current accout 7`_`V&3s  
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销货帐account sales #l?E2 U4WL  
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共同计算帐项joint account O; #qG/b1  
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未决帐项outstanding account si=m5$V  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account gHmy?+)  
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应付帐||应付未付帐account payable uoi~JF  
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应收帐||应收未收帐account receivable G'IRqO*]  
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新交易||新帐new account tx_h1[qi  
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未决帐||老帐old account (F=q/lK$  
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现金帐cash account %D6HY^]ayw  
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流水帐running account h}&1 7M  
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暂记帐||未定帐suspense account 2C[xrZa^  
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过期帐||延滞帐overdue account||pastdue account hZwJ@ Vm#  
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杂项帐户sundry account 1WUlBr/k  
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详细帐单||明细表detail account ,.]1N:   
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呆帐bad account eJ+@<+vr;x  
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会计项目title of account fVo7wp  
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会计薄||帐薄account-book 9^g?/8  
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营业报告书||损益计算表account of budiness||business report m<I>NYfE  
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借贷细帐||交验帐account rendered 7p_B?r  
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明细帐account stated Uu0  
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与…银行开立一户头to open an account with s_ %LU:WC  
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与…银行建立交易to keep account with Ctx{rf_~  
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继续记帐to keep account J936o3F_  
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与…有交易to have an account with 7bYN  
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作成会计帐||有往来帐项to make out an account with 9w.ZXd  
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清算||清理债务to make up an account Kb~i9x&  
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清洁帐目||与…停止交易to close ones account with En{< OMg  
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结帐to close an account q$kx/6=k  
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清理未付款to ask an account||to demand an account u9j1>QU  
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结清差额to balance the account with hVW1l&s  
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清算to settle an account||to liquidate an account||to square an account o?5;l`.L}  
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审查帐目||监查帐目to audit an account 6ag0c&k  
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检查帐目to examine an account E=]$nE]b  
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转入A的帐户to charge the amount to As account HX gf=R/$  
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以计帐方式付款to pay on account ~ep^S^V+  
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代理某人||为某人on ones account||on account of one wDKA1i%G  
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为自己计算||独立帐目on ones own account P(B&*1 X  
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由某人收益并负风险on ones account and risk||for ones account and risk `gdk,L]  
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由某人负担for ones account||for account of one U/jCM?~  
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按某人指示||列入某人帐户by order and for account of one ~Hvf"b
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列入5月份帐目for May account HjT-5>I7f  
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编入某中帐项下to pass to the account of||to place to the account of K}t C8D  
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寄出清算书to send in an account||to send in render an account 0>yuBgh  
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支票薄cheque book \1oN't.  
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支票陈票人cheque drawer oA4<AJ2  
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持票人cheque holder )b- KF}]d  
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不记名支票cheque to bearer||bearer cheque J"Nn.iVq  
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记名支票||认人支票cheque to order +[Q`I*C  
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到期支票antedated cheque
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未到期支票postdated cheque O
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保付支票certified cheque x%55:8{  
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未获兑现支票，退票returned cheque m>+e;5  
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横线支票crossed cheque D"X`qF6U7  
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普通横线general crossing L%I8no-Q  
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特别横线special crossing )<_:%oB  
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空白支票blank cheque nh>lDfJV<  
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失效支票，过期支票stale cheque [\.@,Y0j  
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普通支票open cheque |.LE`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^qV6k
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %Q|Hvjk=E  
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支票换现金||兑现to cash a cheque zE]h]$oi  
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清理票款to clear a cheque nmUMg  
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保证兑现to certify a cheque ^MUvd  
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填写支票数额to fill up a cheque 4!DXj0^  
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支票上划线to cross a cheque _:VIlg U  
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开发支票to make out a cheque ZGQz@H5  
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签发支票，开立支票to draw a cheque||to issue a cheque *[b2
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透支支票to overdraw a cheque )cYbE1=u8>  
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背书支票to endorse a cheque (sx,Ol  
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请付票款||清付票款to pay a cheque||to honour a cheque &E`=pe/e  
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支票退票to dishonour a cheque peGh-  
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拒付支票to refuse a cheque =Bb/Y`Q  
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拒付支票to stop payment of a cheque #wfb-`,5&9  
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提示要求付款to present for payment `nEe-w^9)I  
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见票即付持票人payable to bearer 41NVF_R6J  
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支付指定人payable to order 0:qR,NW^#  
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已过期||无效out of date||stale JFh_ 3r'  
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请给出票人R/D||refer to drawer QV9z81[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zH k7!|%Y  
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文字与数字不一致words and figures differ }<qT[m  
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支票 g ~]?6;uu  
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时间已过account closed H/N4tWk"  
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更改处应加盖印章alterations require initials 8KHT"uc'*J  
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时间已过effects not cleared Sgq?r-Q.  
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停止付款payment stopped #8@o%%Fd  
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支票毁损cheque mutilated 8ib%CYR  
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汇款||寄钱to remit||to send money SaSj9\o  
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寄票供取款||支票支付to send a cheque for payment jH?!\F2)+  
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寄款人a remitter ppzQh1  
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收款人a remittee ~}RfepM  
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国外汇票foreign Bill vX|
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国内汇票inland Bill Z7p!YTA  
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跟单汇票documentary bill .?kq\.rQ  
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空头汇票accommodation bill <nc6&+  
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原始汇票original bill fwNj@fl_,e  
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改写||换新票据renewed bill !RSJb  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 \,pObW
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…months after date||…months after date…月后付款 @qEUp7W.?  
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见票后…日付款…days after sight||…days sight %j.n^7i]^:  
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见票后…月付款…months after sight||…months sight U7Oa 13Qz  
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同组票据set of bills yD#(Iw  
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单张汇票sola of exchange||sole of exchange e;g7Ek3n  
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远期汇票usance bill||bill at usance `QtkC>[  
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长期汇票long bill ?Yzw]ag .  

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短期汇票short bill ]6M,s0  
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逾期汇票overdue bill 1\~I "$}  
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宽限日期days of grace T*%rhnTv0  
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电汇telegraphic transfer （T.T） 4wkv#vi7!-  
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邮汇postal order||postal note （Am.）||post office order||money order Cf9{lhE8  
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本票promissory note （P/N） #/o~h|g  
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押汇负责书||押汇保证书letter of hypothecation -fXQ62:S  
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副保||抵押品||付属担保物collateral security ('7
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担保书trust receipt||letter of indemnity ?_d6;  
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承兑||认付acceptance Ln2FG4{  
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单张承兑general acceptance ZnRT$ l O  
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有条件承兑qualified acceptance KILX?Pt[7  
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附条件认付conditional acceptance bj}Lxc],  
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部分认付partial acceptance   ((+XzV>