[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。   'I2[}>mj2  
会计报表statement of account } C~9?Y  
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往来帐目account current wx2 z9Q  
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现在往来帐||存款额current accout FEV Ya#S  
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销货帐account sales f67pvyy -  
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共同计算帐项joint account I3}I7oc_  
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未决帐项outstanding account GAh\6ul  
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贷方帐项credit account||creditor account C7&L9k~jf  
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借方帐项debit account||debtor account A[:(#iR5-E  
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应付帐||应付未付帐account payable 5/HkhTyj  
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应收帐||应收未收帐account receivable 0}g~69Z1=  
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新交易||新帐new account `?"r\Qo<  
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未决帐||老帐old account ]Z[0xs  
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现金帐cash account 'GLpSWL+*  
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流水帐running account =(v'8? --  
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暂记帐||未定帐suspense account 7{NH;U t  
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过期帐||延滞帐overdue account||pastdue account b]N&4t  
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杂项帐户sundry account OLqyn
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详细帐单||明细表detail account 2_)gJ_kP  
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呆帐bad account V$dhi
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会计项目title of account J_9[xmM  
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会计薄||帐薄account-book "ZFH_5<  
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营业报告书||损益计算表account of budiness||business report ! w;/J^  
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借贷细帐||交验帐account rendered `Io #440;  
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明细帐account stated dAy\IfZX=  
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与…银行开立一户头to open an account with 0;hn;(V]"  
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与…银行建立交易to keep account with '~1Zr uO  
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继续记帐to keep account `g0^W/j  
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与…有交易to have an account with ):y^ g:  
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作成会计帐||有往来帐项to make out an account with ln8es{q  
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清算||清理债务to make up an account 14*6+~38m&  
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清洁帐目||与…停止交易to close ones account with ( GoPXh  
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结帐to close an account l}&2A*c.  
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清理未付款to ask an account||to demand an account gyhy0  
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结清差额to balance the account with mIqm/5  
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清算to settle an account||to liquidate an account||to square an account t*H |*L#YR  
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审查帐目||监查帐目to audit an account !nlr!+(fV  
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检查帐目to examine an account Ih4$MG6QC  
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转入A的帐户to charge the amount to As account a'.7)f[g}  
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以计帐方式付款to pay on account `l/nAKg?W  
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代理某人||为某人on ones account||on account of one }maD8,:t  
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为自己计算||独立帐目on ones own account p .P#S  

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由某人收益并负风险on ones account and risk||for ones account and risk g j]8/~lr  
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由某人负担for ones account||for account of one %e3E}m>  
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按某人指示||列入某人帐户by order and for account of one `'k2gq&  
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列入5月份帐目for May account 0a#v}w^*  
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编入某中帐项下to pass to the account of||to place to the account of !!)$?R;1  
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寄出清算书to send in an account||to send in render an account EltCtfm`  
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支票薄cheque book D!/ 4u0m  
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支票陈票人cheque drawer N:k>V4oE  
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持票人cheque holder )T^wc:  
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不记名支票cheque to bearer||bearer cheque &GJVFr~z  
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记名支票||认人支票cheque to order vM5/KrW  
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到期支票antedated cheque 9#&H'mG  
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未到期支票postdated cheque JoiGuZd>  
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保付支票certified cheque ~yw]<{?  
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未获兑现支票，退票returned cheque Wkjp:`(-$r  
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横线支票crossed cheque E?P>s T3B  
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普通横线general crossing 6vE#$(n#a&  
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特别横线special crossing B>!mD{N  
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空白支票blank cheque g@4~,  
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失效支票，过期支票stale cheque "B (?|r%  
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普通支票open cheque WH1" HO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _",(!(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $9Bzq_!  
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支票换现金||兑现to cash a cheque 0q-lyVZ^X  
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清理票款to clear a cheque _!DH/?aU  
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保证兑现to certify a cheque $u~ui@kB  
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填写支票数额to fill up a cheque q 9xA.*  
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支票上划线to cross a cheque jw
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开发支票to make out a cheque +39uKOrZ  
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签发支票，开立支票to draw a cheque||to issue a cheque HSG Ln906  
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透支支票to overdraw a cheque JnK<:]LcK  
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背书支票to endorse a cheque N^[ F+y  
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请付票款||清付票款to pay a cheque||to honour a cheque q5e(~@(z<`  
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支票退票to dishonour a cheque -Z,r\9d  
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拒付支票to refuse a cheque v%*don  
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拒付支票to stop payment of a cheque o}KVT%}  
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提示要求付款to present for payment fG>3g S6&  
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见票即付持票人payable to bearer >e6OlIW  
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支付指定人payable to order =bD.5,F)  
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已过期||无效out of date||stale [nVBnB  
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请给出票人R/D||refer to drawer vJ&D>Vh4e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qm3F=*)d  
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文字与数字不一致words and figures differ =Y|( }92  
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支票 B$2GEg]Ri  
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时间已过account closed yKj}l,i~8  
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更改处应加盖印章alterations require initials e6_8f*o|s  
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时间已过effects not cleared ^ICSh8C  
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停止付款payment stopped <h9nt4F  
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支票毁损cheque mutilated .GJbrz  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 6p)&}m9!  
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寄款人a remitter ]8}2  
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收款人a remittee '+$r7?dKP  
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国外汇票foreign Bill r1IvA^X  
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国内汇票inland Bill j} Svb1A  
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跟单汇票documentary bill P]^8Enp
 
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空头汇票accommodation bill p@Os  
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原始汇票original bill uy"i3xD6-  
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改写||换新票据renewed bill bt1bTo  
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即期汇票sight bill||bill on demand ts[8;<YD  
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…days after date||…days after date…日后付款 R=Lkf  
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…months after date||…months after date…月后付款 )N^fSenFBn  
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见票后…日付款…days after sight||…days sight GfP'  
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见票后…月付款…months after sight||…months sight T<nK/lp1t  
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同组票据set of bills obbg#,  
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单张汇票sola of exchange||sole of exchange ;H% 'K  
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远期汇票usance bill||bill at usance p|0SA=?k"  
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长期汇票long bill e5FF'~A%]  
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短期汇票short bill M9VAs~&S  
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逾期汇票overdue bill =VWH8w.3  
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宽限日期days of grace Q}lY1LT`  
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电汇telegraphic transfer （T.T） a(-t"OL\  
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邮汇postal order||postal note （Am.）||post office order||money order b\NY!)B  
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本票promissory note （P/N） h^H)p`[Gme  
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押汇负责书||押汇保证书letter of hypothecation [4])\q^q  
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副保||抵押品||付属担保物collateral security oC!z
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担保书trust receipt||letter of indemnity [].euDrX  
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承兑||认付acceptance }mk z_P(Z  
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单张承兑general acceptance 6099w0fR`  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance 3qp\jh=FE  
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部分认付partial acceptance   phcYQqR