[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。   {lI}a8DP  
会计报表statement of account YvY|\2^K  
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往来帐目account current LuS@Kf8N+  
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现在往来帐||存款额current accout ~Ntk-p  
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销货帐account sales KzHN|8$o  
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共同计算帐项joint account z{XB_j6\=  
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未决帐项outstanding account Ah2@
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贷方帐项credit account||creditor account V,r~%p  
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借方帐项debit account||debtor account k1
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应付帐||应付未付帐account payable ,TBOEu."4  
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应收帐||应收未收帐account receivable !W}sOK7#  
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新交易||新帐new account 6,t6~Uo/  
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未决帐||老帐old account OZ`cE5"i  
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现金帐cash account 3kxo1eb  
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流水帐running account J|WE&5'  
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暂记帐||未定帐suspense account dIC\U  
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过期帐||延滞帐overdue account||pastdue account m]qw8BoU`F  

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杂项帐户sundry account 7|}4UXr7y  
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详细帐单||明细表detail account ZthT('"a  
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呆帐bad account 56AC%_ g>  
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会计项目title of account sVyV|!K  
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会计薄||帐薄account-book g Wtc3  
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营业报告书||损益计算表account of budiness||business report a_Y<daRO  
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借贷细帐||交验帐account rendered Lt*P&  
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明细帐account stated oC5h-4~  
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与…银行开立一户头to open an account with 7 $y;-[
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与…银行建立交易to keep account with d]DV\*v  
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继续记帐to keep account )]@h}K}  
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与…有交易to have an account with 8?Zhh.  
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作成会计帐||有往来帐项to make out an account with Yg&(kmm  
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清算||清理债务to make up an account !Gmnck&+  
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清洁帐目||与…停止交易to close ones account with }Ulxt:}   
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结帐to close an account I!hh_  
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清理未付款to ask an account||to demand an account "<iH8Mz
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结清差额to balance the account with fl-J:`zyyZ  
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清算to settle an account||to liquidate an account||to square an account zM0}(5$m  
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审查帐目||监查帐目to audit an account sa'1hX^@  
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检查帐目to examine an account 6l\5J6x  
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转入A的帐户to charge the amount to As account TsFhrtnx&X  
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以计帐方式付款to pay on account g}W`LIasv  
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代理某人||为某人on ones account||on account of one 4kL6aSqT  
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为自己计算||独立帐目on ones own account Z Xx1S?u  
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由某人收益并负风险on ones account and risk||for ones account and risk J.UNw8z  
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由某人负担for ones account||for account of one KkUK" Vc  
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按某人指示||列入某人帐户by order and for account of one Ur+U #}  
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列入5月份帐目for May account @1oX&#  
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编入某中帐项下to pass to the account of||to place to the account of K9@.l~n  
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寄出清算书to send in an account||to send in render an account w>
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支票薄cheque book syr0|K[  
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支票陈票人cheque drawer 45 ^ Z5t  
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持票人cheque holder b "X1  
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不记名支票cheque to bearer||bearer cheque \HB fM&  
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记名支票||认人支票cheque to order V ja 4WK*  
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到期支票antedated cheque 79 4UY  
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未到期支票postdated cheque -o~zb-E  
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保付支票certified cheque koT
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未获兑现支票，退票returned cheque R'Ue>k  
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横线支票crossed cheque U~=?I)Ni  
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普通横线general crossing K3vZ42n  
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特别横线special crossing 9wCgJ$te  
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空白支票blank cheque P8=|#yCi  
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失效支票，过期支票stale cheque ,l AZ4  
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普通支票open cheque "3jTU
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j8Mt"B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8r>\scS  
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支票换现金||兑现to cash a cheque 3KqRw (BK  
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清理票款to clear a cheque R-$w*=Y  
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保证兑现to certify a cheque { #B/4  
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填写支票数额to fill up a cheque +EA ")T<l  

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支票上划线to cross a cheque pno}`Cer  
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开发支票to make out a cheque 3Yx'/=]  
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签发支票，开立支票to draw a cheque||to issue a cheque )M.g<[=^  
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透支支票to overdraw a cheque iiuT:r  

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背书支票to endorse a cheque )6"p@1\u  
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请付票款||清付票款to pay a cheque||to honour a cheque j+fF$6po#t  
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支票退票to dishonour a cheque Tw%1m  
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拒付支票to refuse a cheque WJ8osWdLu  
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拒付支票to stop payment of a cheque sJQ~:p0e  
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提示要求付款to present for payment "I pbR  
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见票即付持票人payable to bearer bF G?mG:  
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支付指定人payable to order Q|VBH5}1O  
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已过期||无效out of date||stale nT~Xc twF  
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请给出票人R/D||refer to drawer li{<F{7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pec40g:#F  
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文字与数字不一致words and figures differ `6YN/"unfp  
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支票 ,'<N
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时间已过account closed Zy)iNNtn  
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更改处应加盖印章alterations require initials cJSwA&  
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时间已过effects not cleared 5>H&0>
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停止付款payment stopped hp7ni1 V  
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支票毁损cheque mutilated 3fE0cVG*  
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汇款||寄钱to remit||to send money WhFE{-!gX  
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寄票供取款||支票支付to send a cheque for payment nc.P  
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寄款人a remitter az }zoFl  
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收款人a remittee ;?-{Uk  
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国外汇票foreign Bill IG%x(\V-e  
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国内汇票inland Bill ;ae6h [  
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跟单汇票documentary bill "`pg+t&  
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空头汇票accommodation bill c(3c|n  
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原始汇票original bill pC&i!la{o}  
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改写||换新票据renewed bill 1 "1ElH  
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即期汇票sight bill||bill on demand /sSif0I24  
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…days after date||…days after date…日后付款 v1
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…months after date||…months after date…月后付款 L[:M[,?=`  
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见票后…日付款…days after sight||…days sight woU3W
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见票后…月付款…months after sight||…months sight \JF 2'm\M  
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同组票据set of bills O(T6Y80pU  
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单张汇票sola of exchange||sole of exchange &KeD{M%  
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远期汇票usance bill||bill at usance T%2%*oa  
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长期汇票long bill 6c[ L*1  
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短期汇票short bill /<IXCM.  
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逾期汇票overdue bill #Xun>0  

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宽限日期days of grace 9OM&&Ue<E  
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电汇telegraphic transfer （T.T） IpsV4nmnz-  
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邮汇postal order||postal note （Am.）||post office order||money order z&A#d  
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本票promissory note （P/N） 8X=2# &)  
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押汇负责书||押汇保证书letter of hypothecation BlfW~l'mx  
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副保||抵押品||付属担保物collateral security E&|EokSyN  
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担保书trust receipt||letter of indemnity ( z%t  
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承兑||认付acceptance ]4&B*
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单张承兑general acceptance 4 !M6RL8{  
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有条件承兑qualified acceptance I6F $@  
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附条件认付conditional acceptance ju
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部分认付partial acceptance   ZfIeq<8_