[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。   :M(%sv</  
会计报表statement of account <\@JbL*  
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往来帐目account current 4;8 Z?.  
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现在往来帐||存款额current accout s)W^P4<  
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销货帐account sales g83]/s+  
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共同计算帐项joint account !u@e^J{Ao  
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未决帐项outstanding account 62Yi1<kV@  
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贷方帐项credit account||creditor account [5^"U+`{x  
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借方帐项debit account||debtor account <zH24[  
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应付帐||应付未付帐account payable !T02@e
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应收帐||应收未收帐account receivable xpt*S~  
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新交易||新帐new account /<)A!Nn+F  
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未决帐||老帐old account ;QQLYT  
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现金帐cash account EOWLGleD1  
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流水帐running account
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暂记帐||未定帐suspense account ?]SSmZpk  
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过期帐||延滞帐overdue account||pastdue account \zCT""'i  
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杂项帐户sundry account Xl^=&!S>me  
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详细帐单||明细表detail account P 0v&*y3Y  
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呆帐bad account }DiMt4!ZC!  
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会计项目title of account L5 ~wX  
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会计薄||帐薄account-book fH[Yc>(oj  
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营业报告书||损益计算表account of budiness||business report D0NSzCHx  
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借贷细帐||交验帐account rendered CPGiKE  
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明细帐account stated *0M[lR0t  
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与…银行开立一户头to open an account with ?QuD:vck  
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与…银行建立交易to keep account with \!D<u'n  
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继续记帐to keep account GcXh V  
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与…有交易to have an account with JRfG]u6GU  
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作成会计帐||有往来帐项to make out an account with i}d^a28  
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清算||清理债务to make up an account [Aqy%mbG  
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清洁帐目||与…停止交易to close ones account with wB%:RI,  
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结帐to close an account tkQ #mipAj  
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清理未付款to ask an account||to demand an account 1< 22,  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account -|Z[G N:  
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审查帐目||监查帐目to audit an account {w/{)BnPG  
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检查帐目to examine an account bA/,{R  
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转入A的帐户to charge the amount to As account ^tp6G  
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以计帐方式付款to pay on account p]z< 43O$  
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代理某人||为某人on ones account||on account of one 0j@nOj(3  
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为自己计算||独立帐目on ones own account B4uJT~,7>  
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由某人收益并负风险on ones account and risk||for ones account and risk kK62yz,  
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由某人负担for ones account||for account of one n:TWZ.9  
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按某人指示||列入某人帐户by order and for account of one *#{V^}  
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列入5月份帐目for May account v|]1x2191  
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编入某中帐项下to pass to the account of||to place to the account of Q/u2Q;j>  
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寄出清算书to send in an account||to send in render an account e-@.+f2CC  
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支票薄cheque book ,\%qERk  
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支票陈票人cheque drawer zyHHz\{  
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持票人cheque holder 8lNkY`P7s  
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不记名支票cheque to bearer||bearer cheque 1:.I0x!  
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记名支票||认人支票cheque to order .)Wqo7/Gx  
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到期支票antedated cheque ]b+Nsr~  
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未到期支票postdated cheque zP`&X:8  
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保付支票certified cheque #X`qkW.T<  
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未获兑现支票，退票returned cheque Y9w^F_relL  
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横线支票crossed cheque kc:>[{9  
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普通横线general crossing ~\yk{1S  
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特别横线special crossing XD8Q2un  
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空白支票blank cheque $:u5XJx  
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失效支票，过期支票stale cheque huT
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普通支票open cheque )r`F}_CEL  
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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 ":Uv u[-  
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支票换现金||兑现to cash a cheque 1b
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清理票款to clear a cheque Y| 2Gj(*8  
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保证兑现to certify a cheque %VsIg  
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填写支票数额to fill up a cheque 1 [D,Mu%E  

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支票上划线to cross a cheque p`mNy o'  
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开发支票to make out a cheque xwe^_7  
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签发支票，开立支票to draw a cheque||to issue a cheque ? 1 ~C`I;  
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透支支票to overdraw a cheque 3 6-Sw  
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背书支票to endorse a cheque -V'h>K  
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请付票款||清付票款to pay a cheque||to honour a cheque M~"93Q`f^  
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支票退票to dishonour a cheque JoIh2PD  
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拒付支票to refuse a cheque [_w;=l0 ;  
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拒付支票to stop payment of a cheque H=1Jq  
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提示要求付款to present for payment { 2\.  
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见票即付持票人payable to bearer +u| p<z  
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支付指定人payable to order 86HK4sES  
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已过期||无效out of date||stale '%\FT-{  
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请给出票人R/D||refer to drawer 1C
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zd-qQ.j0  
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文字与数字不一致words and figures differ 5ON\Ve_H  
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支票 q{E44 eQ7F  
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时间已过account closed uqFYa bU  
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更改处应加盖印章alterations require initials n,vs(ZL:  
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时间已过effects not cleared p81Vt  
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停止付款payment stopped =/zb$d cz  
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支票毁损cheque mutilated M>LgEc-v67  
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汇款||寄钱to remit||to send money guc[du  
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寄票供取款||支票支付to send a cheque for payment waRK$/b (  
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寄款人a remitter c4i%9E+Af  
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收款人a remittee m?)REE  
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国外汇票foreign Bill yDe6f(D  
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国内汇票inland Bill .,+TpPkc  
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跟单汇票documentary bill JVxGS{Z  
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空头汇票accommodation bill ZlG|U]mM5  
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原始汇票original bill kVeR{i<*(  
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改写||换新票据renewed bill "kS! rJ[  
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即期汇票sight bill||bill on demand j0`)mR}  
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…days after date||…days after date…日后付款 z&KrG  
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…months after date||…months after date…月后付款  @^cR  
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见票后…日付款…days after sight||…days sight kJ[r.)HU  
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见票后…月付款…months after sight||…months sight mxEni y  
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同组票据set of bills GTuxMg`  
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单张汇票sola of exchange||sole of exchange 5_7y1  
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远期汇票usance bill||bill at usance w<&R|= 93  
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长期汇票long bill Q].p/-[(  
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短期汇票short bill lc[)O3,,B  
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逾期汇票overdue bill Qg]+&8!*  
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宽限日期days of grace RJ1@a  
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电汇telegraphic transfer （T.T） b4&l=^:e=  
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邮汇postal order||postal note （Am.）||post office order||money order &u2H^ j  
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本票promissory note （P/N） 0bG#'.-  
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押汇负责书||押汇保证书letter of hypothecation )G),iy  
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副保||抵押品||付属担保物collateral security K7R!E,oPg  
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担保书trust receipt||letter of indemnity d$^@$E2f  
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承兑||认付acceptance 22'Ra[  
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单张承兑general acceptance (mplo|>  
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有条件承兑qualified acceptance .W\JvPTC  
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附条件认付conditional acceptance fA"c9(>m%]  
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部分认付partial acceptance   *eGG6$I