[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。   ?kO
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会计报表statement of account Fe0M2%e;|  
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往来帐目account current UT\4 Xk<  
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现在往来帐||存款额current accout *K|~]r(F?  
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销货帐account sales O{l4 f:51  
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共同计算帐项joint account B"_O!  
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未决帐项outstanding account t%Jk3W/f  
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贷方帐项credit account||creditor account 4QA~@pBX^{  
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借方帐项debit account||debtor account ^bv^&V&IB  
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应付帐||应付未付帐account payable EHC7b^|3}  
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应收帐||应收未收帐account receivable 2Xe1qzvo  
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新交易||新帐new account %M iv8  
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未决帐||老帐old account !h.hJt  
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现金帐cash account ;U=b6xE  
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流水帐running account I!L J&>  
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暂记帐||未定帐suspense account n[Q(q[ULV  
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过期帐||延滞帐overdue account||pastdue account dL$ iTSfz"  
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杂项帐户sundry account tu}!:5xi  
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详细帐单||明细表detail account Uoe {,4T  
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呆帐bad account \ivxi< SR  
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会计项目title of account c]uieig0~  
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会计薄||帐薄account-book BzfR8mD  
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营业报告书||损益计算表account of budiness||business report 8_}t,BC  
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借贷细帐||交验帐account rendered t) &U'^  
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明细帐account stated m+!.H\  
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与…银行开立一户头to open an account with %4nf(|8n  
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与…银行建立交易to keep account with b1?^9c#0d  
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继续记帐to keep account xeFx!$3  
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与…有交易to have an account with sMMOZ'
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作成会计帐||有往来帐项to make out an account with ]owgsR  
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清算||清理债务to make up an account r<ww%2HTS
 
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清洁帐目||与…停止交易to close ones account with *F%1 ~  
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结帐to close an account lNxP  
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清理未付款to ask an account||to demand an account 8e-nzc,]  
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结清差额to balance the account with D`@a*YIq  
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清算to settle an account||to liquidate an account||to square an account %w^* 7Oi  
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审查帐目||监查帐目to audit an account +r!NR?^m  
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检查帐目to examine an account bRu9*4t  
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转入A的帐户to charge the amount to As account >fYcr#i0[  
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以计帐方式付款to pay on account In1{&sS  
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代理某人||为某人on ones account||on account of one A@>/PB6n  
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为自己计算||独立帐目on ones own account n>pJ/l%`  
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由某人收益并负风险on ones account and risk||for ones account and risk 9~`#aQG T  
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由某人负担for ones account||for account of one C:No ^nH>  
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按某人指示||列入某人帐户by order and for account of one 60|PVsmDm  
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列入5月份帐目for May account EeMKo  
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编入某中帐项下to pass to the account of||to place to the account of OB
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寄出清算书to send in an account||to send in render an account DX!dU'tj  
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支票薄cheque book jR}EBaI}  
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支票陈票人cheque drawer e1XKlgl  
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持票人cheque holder ym5@SBqIx  
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不记名支票cheque to bearer||bearer cheque vcj(=\ e8v  
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记名支票||认人支票cheque to order Z":m(}u O  
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到期支票antedated cheque s@$0!8sxm  
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未到期支票postdated cheque u~*A-X[  
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保付支票certified cheque OcMB)1uh\  
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未获兑现支票，退票returned cheque jNx{*2._r  
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横线支票crossed cheque 3pML+Y|ij  
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普通横线general crossing Y(`Bc8h  
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特别横线special crossing H0tu3Pqk  
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空白支票blank cheque y`$qcEw  
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失效支票，过期支票stale cheque ?s>_^xfD  
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普通支票open cheque cM9>V2: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 gA_oJW4_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c]VK%zl  
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支票换现金||兑现to cash a cheque R~A))
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清理票款to clear a cheque ,0HID:&  
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保证兑现to certify a cheque hx%UZ<a  
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填写支票数额to fill up a cheque 8 rE`  
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支票上划线to cross a cheque %Nl mLWF.  
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开发支票to make out a cheque v{lDEF@2^N  
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签发支票，开立支票to draw a cheque||to issue a cheque GQ.akA_
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透支支票to overdraw a cheque 2"xhFxoD7  
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背书支票to endorse a cheque hZe9Y?)  
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请付票款||清付票款to pay a cheque||to honour a cheque aeLIs SEx  
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支票退票to dishonour a cheque odcrP\S  
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拒付支票to refuse a cheque HwMe^
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拒付支票to stop payment of a cheque $U_1e'
  
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提示要求付款to present for payment p_3VFKq>0  
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见票即付持票人payable to bearer b{e|~v6&  
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支付指定人payable to order w$I$xup  
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已过期||无效out of date||stale ;}4e+`fF|  
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请给出票人R/D||refer to drawer %eqL)pC]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oU~e|  
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文字与数字不一致words and figures differ {7q +3f <  
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支票 @)wNINvD  
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时间已过account closed (kI@U![u  
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更改处应加盖印章alterations require initials HV6'0_R0  
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时间已过effects not cleared 4q5bW+$Xj  
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停止付款payment stopped |LDo<pE*V4  
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支票毁损cheque mutilated ]LhNP}c  
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汇款||寄钱to remit||to send money G?6[K&w  
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寄票供取款||支票支付to send a cheque for payment zZ=.riK  
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寄款人a remitter S)*eA ON9  
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收款人a remittee B6b {hsO  
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国外汇票foreign Bill WVf>>E^1  
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国内汇票inland Bill b&Sk./ J6  
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跟单汇票documentary bill bewi.$E{  
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空头汇票accommodation bill f,Sybf/uHh  
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原始汇票original bill #$Z|)i]w  
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改写||换新票据renewed bill lfKrd3KS_  
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即期汇票sight bill||bill on demand #kV`G.EX  
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…days after date||…days after date…日后付款 @M"h_Z1#  
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…months after date||…months after date…月后付款 u[^(s_  
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见票后…日付款…days after sight||…days sight #oi4!%*M  
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见票后…月付款…months after sight||…months sight 56AaviE C  
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同组票据set of bills c% 0h!zF  
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单张汇票sola of exchange||sole of exchange ~^IS{
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远期汇票usance bill||bill at usance abCcZ<=|b  
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长期汇票long bill Om{[ <tL  
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短期汇票short bill j46fQ  
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逾期汇票overdue bill xK0VWi  
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宽限日期days of grace ?'$=G4y&?  
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电汇telegraphic transfer （T.T） b2H!{a"  
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邮汇postal order||postal note （Am.）||post office order||money order _$
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本票promissory note （P/N） i,S%:0c7)  
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押汇负责书||押汇保证书letter of hypothecation %7O`]ik:  
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副保||抵押品||付属担保物collateral security Nt&}T   
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担保书trust receipt||letter of indemnity FD#?pVyPn^  
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承兑||认付acceptance EFf<|v  
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单张承兑general acceptance KHcfP7  
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有条件承兑qualified acceptance vV#Jl)
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附条件认付conditional acceptance %9-).k  
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部分认付partial acceptance   mmTc.xh