[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。   b+W)2rFO  
会计报表statement of account P\.WXe#j  
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往来帐目account current {*sGhGwr  
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现在往来帐||存款额current accout 5RW@_%C  
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销货帐account sales R'Sa?6xS4  
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共同计算帐项joint account 5xhM0(  
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未决帐项outstanding account bdCykG-  
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贷方帐项credit account||creditor account J)_>%.
 
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借方帐项debit account||debtor account B\f"Iirw  
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应付帐||应付未付帐account payable z23 #G>I&  
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应收帐||应收未收帐account receivable C B6A}m  
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新交易||新帐new account :Pc(DfkS  
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未决帐||老帐old account hv3;irK]&  
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现金帐cash account Cpe#[mE  
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流水帐running account 6s5yyy=L%~  
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暂记帐||未定帐suspense account 76_<xUt{  
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过期帐||延滞帐overdue account||pastdue account P8<hvMF  
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杂项帐户sundry account )(lJT&e  
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详细帐单||明细表detail account 2[ksi51y  
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呆帐bad account w:Ra7ExP  
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会计项目title of account J0sGvj{  
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会计薄||帐薄account-book e^8BV;+c  
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营业报告书||损益计算表account of budiness||business report o<r
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借贷细帐||交验帐account rendered *{|$FQnR>(  
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明细帐account stated <h@]Ri  
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与…银行开立一户头to open an account with #q;z8 @  
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与…银行建立交易to keep account with 7 >bMzdH  
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继续记帐to keep account 1'fb @vO  
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与…有交易to have an account with 0>FE %  
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作成会计帐||有往来帐项to make out an account with CN\=9Rvs  
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清算||清理债务to make up an account N}mh}  
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清洁帐目||与…停止交易to close ones account with 2y%R:Mu  
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结帐to close an account 28UVDG1?  
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清理未付款to ask an account||to demand an account PGX+p+wB  
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结清差额to balance the account with W[|[;{  
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清算to settle an account||to liquidate an account||to square an account 1X&B:_  
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审查帐目||监查帐目to audit an account 8&.-]{Z  
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检查帐目to examine an account oD0EOT/E  
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转入A的帐户to charge the amount to As account 6mHhC?  
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以计帐方式付款to pay on account p(?3 V  
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代理某人||为某人on ones account||on account of one !01i%W'  
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为自己计算||独立帐目on ones own account 5;Ia$lm=y  
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由某人收益并负风险on ones account and risk||for ones account and risk `bqz
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由某人负担for ones account||for account of one 4 z0L ke  
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按某人指示||列入某人帐户by order and for account of one O`(U
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列入5月份帐目for May account 8ds}+TtbY  
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编入某中帐项下to pass to the account of||to place to the account of }]GbUC!Zb  
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寄出清算书to send in an account||to send in render an account veO?k.u(  
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支票薄cheque book {AgBwBCE  
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支票陈票人cheque drawer y5%5O xB  
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持票人cheque holder b
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不记名支票cheque to bearer||bearer cheque Bac|;+L~L  
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记名支票||认人支票cheque to order nX 8B;*p6b  
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到期支票antedated cheque GGM5m |4  
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未到期支票postdated cheque i'iO H|s  
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保付支票certified cheque "$P'Wv
  
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未获兑现支票，退票returned cheque B'#4;R!8P=  
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横线支票crossed cheque *?p ^6vO  
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普通横线general crossing Nuo^+z E  
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特别横线special crossing X*)?LxTj  
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空白支票blank cheque @wMQC\Z  
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失效支票，过期支票stale cheque 3Qk/ Ll  
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普通支票open cheque 9lKRL'QR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WX ,p`>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 "cNg :  
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支票换现金||兑现to cash a cheque iQu^|,tHEM  
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清理票款to clear a cheque 8>ESD}(  
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保证兑现to certify a cheque aXX,Zu^  
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填写支票数额to fill up a cheque ";756'>  
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支票上划线to cross a cheque 
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开发支票to make out a cheque *U:VM'a  
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签发支票，开立支票to draw a cheque||to issue a cheque @<|6{N<  
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透支支票to overdraw a cheque "tfn?n0  

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背书支票to endorse a cheque }*0,>w>  
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请付票款||清付票款to pay a cheque||to honour a cheque \)FeuLGL9  
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支票退票to dishonour a cheque :8](&B68gE  
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拒付支票to refuse a cheque | -JI`!7  
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拒付支票to stop payment of a cheque \El|U#$u'  
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提示要求付款to present for payment  fn4=  
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见票即付持票人payable to bearer Su$18a"Bc  
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支付指定人payable to order &mX5&e  
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已过期||无效out of date||stale *!._Ais,\  
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请给出票人R/D||refer to drawer 6Hc H'nmeN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t#fs:A7P?}  
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文字与数字不一致words and figures differ L!CX&
 
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支票 ) B-MPuB  
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时间已过account closed o ?:;8]sr!  
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更改处应加盖印章alterations require initials 4^d+l.F  
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时间已过effects not cleared o|R*POM  
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停止付款payment stopped vjexx_fq  
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支票毁损cheque mutilated l 'AK  
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汇款||寄钱to remit||to send money Q3<bC6$r  
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寄票供取款||支票支付to send a cheque for payment wMlf3Uz  
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寄款人a remitter blKDQ~T2  
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收款人a remittee Uv @!i0W  
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国外汇票foreign Bill "_ PH"W  
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国内汇票inland Bill l>3M|js@/  
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跟单汇票documentary bill _ 6+,R  
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空头汇票accommodation bill ! #,-  
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原始汇票original bill ^D]7pe  
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改写||换新票据renewed bill Q{H!s_6iyv  
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即期汇票sight bill||bill on demand 3X-{2R/ 3  
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…days after date||…days after date…日后付款 #K<=xP  
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…months after date||…months after date…月后付款 \jF" nl  
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见票后…日付款…days after sight||…days sight UZ4tq  
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见票后…月付款…months after sight||…months sight 8r`VbgI&  
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同组票据set of bills @mQ/WYs  
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单张汇票sola of exchange||sole of exchange uusY,Dt/9  
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远期汇票usance bill||bill at usance <M=W)2D7  
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长期汇票long bill lk+=
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短期汇票short bill xyz\;
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逾期汇票overdue bill ,h wf  
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宽限日期days of grace  jKb=Zkd  
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电汇telegraphic transfer （T.T） Tl/Dq(8JH  
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邮汇postal order||postal note （Am.）||post office order||money order E3.W#=o  
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本票promissory note （P/N） PE;0 jgsiI  
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押汇负责书||押汇保证书letter of hypothecation p- (ADQS  
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副保||抵押品||付属担保物collateral security )Ido|!]0d  
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担保书trust receipt||letter of indemnity ^kR^ QL$  
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承兑||认付acceptance KJ vJUq  
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单张承兑general acceptance o}^vREO  
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有条件承兑qualified acceptance oj4)7{  
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附条件认付conditional acceptance >0;"
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部分认付partial acceptance   v,.n/@s|X