[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。   9m2, qr|  
会计报表statement of account >SF Uy\3  
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往来帐目account current u7%D6W~m0  
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现在往来帐||存款额current accout 8`>h}Q$  
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销货帐account sales Ks^6.)  
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共同计算帐项joint account M-L2w"  
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未决帐项outstanding account f),TO  
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贷方帐项credit account||creditor account c .3ZXqpI;  
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借方帐项debit account||debtor account ZRxZume<f  
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应付帐||应付未付帐account payable n~"$^Vr  
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应收帐||应收未收帐account receivable =ph&sn$;L  
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新交易||新帐new account {2/LRPT  
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未决帐||老帐old account 0q>P~]Ow  
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现金帐cash account NaVQ9ku7VW  
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流水帐running account ,NnhHb2\  
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暂记帐||未定帐suspense account M02uO`Y9  
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过期帐||延滞帐overdue account||pastdue account ^~{$wVGa  
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杂项帐户sundry account g{W;I_P^9  
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详细帐单||明细表detail account T+N|R  
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呆帐bad account jp $Z]  
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会计项目title of account >^Se'SE]  
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会计薄||帐薄account-book nXjP
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营业报告书||损益计算表account of budiness||business report h3T9"w[  
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借贷细帐||交验帐account rendered >~K qg~  
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明细帐account stated )xb|3&+W  
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with y^]tahbo  
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继续记帐to keep account 0%)i<a!_Z  
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与…有交易to have an account with \,J/ r!  
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作成会计帐||有往来帐项to make out an account with \6;=$f/?t  
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清算||清理债务to make up an account &YDK (&>  
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清洁帐目||与…停止交易to close ones account with !Ci~!)$z6  
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结帐to close an account Py`N 4y~  
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清理未付款to ask an account||to demand an account &sF^F gg{  
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结清差额to balance the account with jq08=  
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清算to settle an account||to liquidate an account||to square an account .
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审查帐目||监查帐目to audit an account x1 1U@jd+1  
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检查帐目to examine an account sl*5Y#,|1  
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转入A的帐户to charge the amount to As account h_ d<!  
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以计帐方式付款to pay on account  JMdPwI  
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代理某人||为某人on ones account||on account of one e*j.  
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为自己计算||独立帐目on ones own account _20#2i&  
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由某人收益并负风险on ones account and risk||for ones account and risk cQ:"-!ff  
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由某人负担for ones account||for account of one 7RDDdF E!  
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按某人指示||列入某人帐户by order and for account of one *-s,. F+c  
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列入5月份帐目for May account ! Q<>3xZ  
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编入某中帐项下to pass to the account of||to place to the account of kF7V.m/~o  
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寄出清算书to send in an account||to send in render an account 6dAEM;$_Z  
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支票薄cheque book Vx_rc%'  
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支票陈票人cheque drawer . |*f!
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持票人cheque holder /WPv\L  
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不记名支票cheque to bearer||bearer cheque MzIq"3  
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记名支票||认人支票cheque to order J/);"bg_O  
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到期支票antedated cheque 56hA]O29O  
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未到期支票postdated cheque #[MJ|^\i  
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保付支票certified cheque C} Ibx
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未获兑现支票，退票returned cheque O?EB8RB  
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横线支票crossed cheque g=}v>[k E  
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普通横线general crossing wxLXh6|6%_  
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特别横线special crossing gJ2 H=#M  
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空白支票blank cheque YC_3n5F%  
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失效支票，过期支票stale cheque z/&;{J  
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普通支票open cheque `29TY&p+"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k7_I$<YDj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IN^9uL]B  
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支票换现金||兑现to cash a cheque .BTx&AqU  
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清理票款to clear a cheque B{, Bno  
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保证兑现to certify a cheque hQh9ok8S  
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填写支票数额to fill up a cheque }$&WC:Lg  
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支票上划线to cross a cheque _^uc 0=  
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开发支票to make out a cheque G_oX5:J*  
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签发支票，开立支票to draw a cheque||to issue a cheque M|CrBJv+F  

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透支支票to overdraw a cheque hN4VlNKu  
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背书支票to endorse a cheque IlHY%8F{  
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请付票款||清付票款to pay a cheque||to honour a cheque Jirct,k  
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支票退票to dishonour a cheque vj3isI4lU  
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拒付支票to refuse a cheque Zd<[=%d  
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拒付支票to stop payment of a cheque agY5Dg7  
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提示要求付款to present for payment ^g]xU1] *  
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见票即付持票人payable to bearer a%n'%*0  
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支付指定人payable to order "A7<XN<  
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已过期||无效out of date||stale FQ##397  
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请给出票人R/D||refer to drawer [0op)Kn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 96)v#B?p  
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文字与数字不一致words and figures differ |`v^d|  
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支票 BJIFl!w  
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时间已过account closed R25-/6_V>  
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更改处应加盖印章alterations require initials fr]Hc+7  
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时间已过effects not cleared 'yeh7oR  
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停止付款payment stopped -rRz@Cr  
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支票毁损cheque mutilated >!<V\ Fj1  
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汇款||寄钱to remit||to send money W -3w7^  
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寄票供取款||支票支付to send a cheque for payment nT )~w s  
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寄款人a remitter '2j~WUEmg  
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收款人a remittee &4[<F"W>47  
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国外汇票foreign Bill 2Sv>C `FMU  
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国内汇票inland Bill %OTQR
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跟单汇票documentary bill vxF:vI# @  
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空头汇票accommodation bill '! #On/  
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原始汇票original bill ^"PfDTyA  
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改写||换新票据renewed bill RT1{+:l  
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即期汇票sight bill||bill on demand tuX =o  
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…days after date||…days after date…日后付款 <|ka{=T  
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…months after date||…months after date…月后付款 mrw]yu;2<n  
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见票后…日付款…days after sight||…days sight {Q}!NkF1  
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见票后…月付款…months after sight||…months sight ^\xCqVk_R  
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同组票据set of bills ]Om'naD  
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单张汇票sola of exchange||sole of exchange 8#NIs@DJ  
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远期汇票usance bill||bill at usance \SoYx5lf  
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长期汇票long bill <(u3+`f1s  
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短期汇票short bill A52LH ,  
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逾期汇票overdue bill )3D+gu  
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宽限日期days of grace s0X/1Cq  
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电汇telegraphic transfer （T.T） B` t6H  
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邮汇postal order||postal note （Am.）||post office order||money order 5p#o1I
 
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本票promissory note （P/N） &CxyP_  
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押汇负责书||押汇保证书letter of hypothecation /Gh x2B  
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副保||抵押品||付属担保物collateral security vJ#rW8y  
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担保书trust receipt||letter of indemnity )|59FOWg  
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承兑||认付acceptance dH2j*G Ij  
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单张承兑general acceptance m\}\RnZu  
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有条件承兑qualified acceptance wFoR,oXtL/  
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附条件认付conditional acceptance rt\<nwc  
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部分认付partial acceptance   UmP?}Xw6