[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。   hy@e(k|S]U  
会计报表statement of account 7] 17?s]t,  
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往来帐目account current r D|Bj(X8  
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现在往来帐||存款额current accout <:~'s]`zf  
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销货帐account sales lAx8m't}6  
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共同计算帐项joint account yzJTNLff  
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未决帐项outstanding account y!kM#DC^  
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贷方帐项credit account||creditor account /Y*6mQ:  
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借方帐项debit account||debtor account 9'h4QF+Y  
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应付帐||应付未付帐account payable p}k\l dmh{  
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应收帐||应收未收帐account receivable I$1~;!
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新交易||新帐new account "\x\P)j0>  
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未决帐||老帐old account R
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现金帐cash account h%(0|  
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流水帐running account -nC!kpo  
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暂记帐||未定帐suspense account j?9fb  
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过期帐||延滞帐overdue account||pastdue account *heX[D &>)  
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杂项帐户sundry account A+1>n^^_<  
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详细帐单||明细表detail account !JVpR]lWS  
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呆帐bad account NHq*&xy  
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会计项目title of account E0Jk=cq  
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会计薄||帐薄account-book ImVHX~qHJ  
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营业报告书||损益计算表account of budiness||business report pUXszPf  
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借贷细帐||交验帐account rendered p[lciWEW  
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明细帐account stated Swg%[r=p=  
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与…银行开立一户头to open an account with P1f@?R&t+  
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与…银行建立交易to keep account with d;9F2,k$w  
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继续记帐to keep account /}=Bi-  

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与…有交易to have an account with $-:j'e:j  
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作成会计帐||有往来帐项to make out an account with z1u1%FwOfM  
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清算||清理债务to make up an account IT\lkF2  
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清洁帐目||与…停止交易to close ones account with C_JDQByfL  
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结帐to close an account WKB8k-.]ww  
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清理未付款to ask an account||to demand an account &CEZ+\bA  
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结清差额to balance the account with &X nbZ&_  
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清算to settle an account||to liquidate an account||to square an account D
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审查帐目||监查帐目to audit an account *mgK^9<  
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检查帐目to examine an account Xt!%W   
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转入A的帐户to charge the amount to As account /5y*ZIq]e  
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以计帐方式付款to pay on account h* to%N  
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代理某人||为某人on ones account||on account of one N!fTt,  
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为自己计算||独立帐目on ones own account 1
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由某人收益并负风险on ones account and risk||for ones account and risk k8}*b&+{vz  
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由某人负担for ones account||for account of one o0nKgq'w|x  
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按某人指示||列入某人帐户by order and for account of one m{/?6h 1  
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列入5月份帐目for May account b`@aiXN)+  
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编入某中帐项下to pass to the account of||to place to the account of /5ngPHy&  
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寄出清算书to send in an account||to send in render an account ^MyuD?va  
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支票薄cheque book Fu*~{n  
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支票陈票人cheque drawer r>=)Y32Q  
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持票人cheque holder M(l>^N8W8  
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不记名支票cheque to bearer||bearer cheque *CHLs^)   
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记名支票||认人支票cheque to order w`kn!k8  
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到期支票antedated cheque 6!|-,t><  
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未到期支票postdated cheque ""GeO%J8  
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保付支票certified cheque O@@=ZyYwc  
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未获兑现支票，退票returned cheque R<}n?f\#JZ  
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横线支票crossed cheque ('qu#.'  
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普通横线general crossing zJnF#G  
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特别横线special crossing _e%jM[  
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空白支票blank cheque oe<9CK:?>  
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失效支票，过期支票stale cheque ? Xb8B5  
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普通支票open cheque GCn^+`.h1t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >k gL N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fAHK<G4  
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支票换现金||兑现to cash a cheque iNn]~L1  
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清理票款to clear a cheque {U:c95#.!S  
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保证兑现to certify a cheque }pP<+U  
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填写支票数额to fill up a cheque :JBvCyj4PE  
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支票上划线to cross a cheque *h=|KOS  
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开发支票to make out a cheque w Phs1rL  
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签发支票，开立支票to draw a cheque||to issue a cheque !!NVx\a   
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透支支票to overdraw a cheque {-28%  
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背书支票to endorse a cheque Za+26#g  
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请付票款||清付票款to pay a cheque||to honour a cheque Jf<+VJ>t  
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支票退票to dishonour a cheque ekB
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拒付支票to refuse a cheque 3Lx]-0h  
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拒付支票to stop payment of a cheque (h
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提示要求付款to present for payment Do3;-yp>`  
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见票即付持票人payable to bearer cC'{+j8-a  
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支付指定人payable to order psb$rbu7[  
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已过期||无效out of date||stale )L?JH?$C  
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请给出票人R/D||refer to drawer o,a3J:j]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KD]8n]c
 
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文字与数字不一致words and figures differ =k]Rz
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支票 ^J0*]k%   
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时间已过account closed OA#AiQUR  
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更改处应加盖印章alterations require initials A!}Wpw%(/  
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时间已过effects not cleared VIo %((  
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停止付款payment stopped gf6<`+
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支票毁损cheque mutilated ;2K_u  
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汇款||寄钱to remit||to send money ;'!G?)PZ  
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寄票供取款||支票支付to send a cheque for payment $fSV8n;Y  
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寄款人a remitter kmjSSh/t  
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收款人a remittee [pf78  
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国外汇票foreign Bill I, 9!["^|  
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国内汇票inland Bill uNe5Mv|}  
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跟单汇票documentary bill RYzDF+/  
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空头汇票accommodation bill qQC<oR  
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原始汇票original bill isK~=  
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改写||换新票据renewed bill T-x1jC!B'  
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即期汇票sight bill||bill on demand |UvM[A|+  
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…days after date||…days after date…日后付款 Wo GK05w  
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…months after date||…months after date…月后付款 p@`rB zGp  
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见票后…日付款…days after sight||…days sight J9J[.6k8  
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见票后…月付款…months after sight||…months sight "4N%I  
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同组票据set of bills b'Cy!dr  
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单张汇票sola of exchange||sole of exchange \5UwZx\  
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远期汇票usance bill||bill at usance lk8g2H ,  
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长期汇票long bill }}Ah-QU  
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短期汇票short bill 3vTX2e.w  
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逾期汇票overdue bill )yp+!\  
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宽限日期days of grace ]Cy1yAv={  
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电汇telegraphic transfer （T.T） H|>dF)%p j  
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邮汇postal order||postal note （Am.）||post office order||money order xXQ#?::m  
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本票promissory note （P/N） ^S!^$d*  
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押汇负责书||押汇保证书letter of hypothecation B6~a `~"  
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副保||抵押品||付属担保物collateral security ")kE1D%  
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担保书trust receipt||letter of indemnity u )+;(Vd  
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承兑||认付acceptance C;2!c
 
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单张承兑general acceptance -;=0dfC(  
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有条件承兑qualified acceptance 7eb^^a?  
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附条件认付conditional acceptance JmB7tRM8  
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部分认付partial acceptance   pk2OZ,14Mj