[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。   Em?d*z  
会计报表statement of account 0QPH}Vi5}  
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往来帐目account current :80Z6F.k`  
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现在往来帐||存款额current accout RMd[Yr2e  
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销货帐account sales P/xKnm~  
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共同计算帐项joint account &n6$rBr%  
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未决帐项outstanding account #?q&r_@@  
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贷方帐项credit account||creditor account ]04e1F1J  
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借方帐项debit account||debtor account {z(xFrY  
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应付帐||应付未付帐account payable Z-E`>  
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应收帐||应收未收帐account receivable N- I5X2  
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新交易||新帐new account FL(6?8zK  
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未决帐||老帐old account U>V&-kxtV  
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现金帐cash account Fx5d:!]:$?  
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流水帐running account N@O8\oQG  
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暂记帐||未定帐suspense account PQK(0iCo4  
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过期帐||延滞帐overdue account||pastdue account OfctoPP _0  
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杂项帐户sundry account {e+- vl  
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详细帐单||明细表detail account cx}Q2S  
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呆帐bad account b&=5m  
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会计项目title of account u0#}9UKQ  
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会计薄||帐薄account-book qf=1?=l291  
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营业报告书||损益计算表account of budiness||business report wE@'ap#  
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借贷细帐||交验帐account rendered 7zH
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明细帐account stated em\ 9'L ^  
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与…银行开立一户头to open an account with C_4)=#@GU  
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与…银行建立交易to keep account with yuDZ~0]R  
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继续记帐to keep account 63.wL0~  
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与…有交易to have an account with X^\>:<  
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作成会计帐||有往来帐项to make out an account with <`jLY)sw  
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清算||清理债务to make up an account P ~#>H{  
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清洁帐目||与…停止交易to close ones account with Gcb|W &  
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结帐to close an account /s-A?lw^2  
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清理未付款to ask an account||to demand an account 4;HJ;0-ps  
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结清差额to balance the account with _DrJVC~6@  
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清算to settle an account||to liquidate an account||to square an account (ZL sB{r^  
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审查帐目||监查帐目to audit an account `+t.!tv!  
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检查帐目to examine an account :K ~  
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转入A的帐户to charge the amount to As account jqH3J2L  
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以计帐方式付款to pay on account [>^
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代理某人||为某人on ones account||on account of one __[xD\ES  
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为自己计算||独立帐目on ones own account p#SY /KIw  
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由某人收益并负风险on ones account and risk||for ones account and risk ;.wX@  
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由某人负担for ones account||for account of one cst}Ibfi  
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按某人指示||列入某人帐户by order and for account of one xyH/e* a  
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列入5月份帐目for May account $T<}y_nHl  
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编入某中帐项下to pass to the account of||to place to the account of CzV(cSS9-  
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寄出清算书to send in an account||to send in render an account *?yJkJ"  
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支票薄cheque book M,3wmW&d6  
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支票陈票人cheque drawer AGYm';z3  
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持票人cheque holder w:o-klKXY  
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不记名支票cheque to bearer||bearer cheque 5j"1z1_&  
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记名支票||认人支票cheque to order %;z((3F  
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到期支票antedated cheque [O-sVYB  
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未到期支票postdated cheque %' L;FPxB  
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保付支票certified cheque *i$ePVU  
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未获兑现支票，退票returned cheque 0)uYizJce  
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横线支票crossed cheque !- ~X?s~L  
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普通横线general crossing ul5|.C  
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特别横线special crossing $*~Iu%Az  
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空白支票blank cheque xc'vS>&  
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失效支票，过期支票stale cheque p5]_}I`+2  
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普通支票open cheque B0mLI%B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EO"C8z'al  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XQ;I,\m  
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支票换现金||兑现to cash a cheque SN]LeXesS  
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清理票款to clear a cheque G!-J$@P  
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保证兑现to certify a cheque xks?y.wA  
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填写支票数额to fill up a cheque >A jCl  
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支票上划线to cross a cheque ?JqjYI{$  
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开发支票to make out a cheque nm):SEkC  
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签发支票，开立支票to draw a cheque||to issue a cheque W^R'@  
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透支支票to overdraw a cheque ks:{TA27  
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背书支票to endorse a cheque W8* 2;F]  
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请付票款||清付票款to pay a cheque||to honour a cheque lPS*-p#IZ  
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支票退票to dishonour a cheque x7 gjG"V  
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拒付支票to refuse a cheque ;IhPvff  
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拒付支票to stop payment of a cheque =c]a {|W?  
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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 aH^{Vv$]M@  
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支付指定人payable to order \CwtX(6.  
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已过期||无效out of date||stale $owb3g(%4  
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请给出票人R/D||refer to drawer X\'E4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )^(P@D.L  
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文字与数字不一致words and figures differ W/a,.M  
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支票 D2V v\f  
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时间已过account closed ?4MSgu  
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更改处应加盖印章alterations require initials XUf7yD  
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时间已过effects not cleared D|[/>x  
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停止付款payment stopped *^ey]),f54  
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支票毁损cheque mutilated yr%yy+(.k  
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汇款||寄钱to remit||to send money y~x#pC*w  
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寄票供取款||支票支付to send a cheque for payment tI"wVr  
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寄款人a remitter SQKi2\8w  
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收款人a remittee ,eyp$^2  
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国外汇票foreign Bill =.VepX|?D  
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国内汇票inland Bill f%vHx,
  
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跟单汇票documentary bill gkSGRshf  
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空头汇票accommodation bill 0@o;|N"i  
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原始汇票original bill &uv>'S#%  
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改写||换新票据renewed bill 2qt=jz\s  
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即期汇票sight bill||bill on demand zG&WWc`K  
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…days after date||…days after date…日后付款 -fb1cv~N  
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…months after date||…months after date…月后付款 3N(8|wh  
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见票后…日付款…days after sight||…days sight }`+O$0A  

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见票后…月付款…months after sight||…months sight qkIA,Kgy  
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同组票据set of bills ui s:\Uc  
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单张汇票sola of exchange||sole of exchange |HKHN?)  
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远期汇票usance bill||bill at usance >=Rd3dgDG  
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长期汇票long bill O3slabE#
 
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短期汇票short bill E 6>1Fm8%V  
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逾期汇票overdue bill 'ugR!o1  
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宽限日期days of grace 'tq\<y
 
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电汇telegraphic transfer （T.T） Gc3PN  
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邮汇postal order||postal note （Am.）||post office order||money order Yp?a= R  
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本票promissory note （P/N） 1*eWvYo1  
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押汇负责书||押汇保证书letter of hypothecation 2yVGEp^  
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副保||抵押品||付属担保物collateral security s>"WQ|;6  
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担保书trust receipt||letter of indemnity HjETinm"  
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承兑||认付acceptance 'DB({s  
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单张承兑general acceptance 8)2u@sx%  
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有条件承兑qualified acceptance ::Ve,-0  
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附条件认付conditional acceptance ='l6 &3X  
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部分认付partial acceptance   LnACce ?b