[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:e:P 2  
会计报表statement of account =}PdH`S  
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往来帐目account current tl'n->G>v  
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现在往来帐||存款额current accout '_b.\_s-d  
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销货帐account sales v`1,4,;,qs  
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共同计算帐项joint account R-^96fFBy  
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未决帐项outstanding account Hi]cxD*`  
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贷方帐项credit account||creditor account zXsc1erli  
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借方帐项debit account||debtor account {)AMwq  
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应付帐||应付未付帐account payable ,sGZ2=M}J  
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应收帐||应收未收帐account receivable
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新交易||新帐new account qaim6a   
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未决帐||老帐old account Vb qto|X@  
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现金帐cash account rxO2QQ%V  
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流水帐running account ET];%~ ^  
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暂记帐||未定帐suspense account  fI\
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过期帐||延滞帐overdue account||pastdue account 20rkKFk*  
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杂项帐户sundry account a{Esw`  
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详细帐单||明细表detail account 7j7e61 Ax  
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呆帐bad account 0N=X
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会计项目title of account <\zCpkZ'B  
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会计薄||帐薄account-book QCPID:  
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营业报告书||损益计算表account of budiness||business report OPBt$Ki  
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借贷细帐||交验帐account rendered dMx4ykrR  
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明细帐account stated 6B$q,"%S@  
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与…银行开立一户头to open an account with ^5=UK7e5KY  
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与…银行建立交易to keep account with ?j7vZ}iRi  
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继续记帐to keep account x}$e}8|8YL  
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与…有交易to have an account with f]~c)P Cs  
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作成会计帐||有往来帐项to make out an account with FDFH,J`_  
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清算||清理债务to make up an account ~$O1`IT  
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清洁帐目||与…停止交易to close ones account with -jg (GGJ  
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结帐to close an account ZeasYSo4P  
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清理未付款to ask an account||to demand an account ;Hm'6TR!  
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结清差额to balance the account with p}]q d4j  
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清算to settle an account||to liquidate an account||to square an account !^U6Z@&/R  
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审查帐目||监查帐目to audit an account HOYq?40.R  
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检查帐目to examine an account ]S8LY.Az5  
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转入A的帐户to charge the amount to As account >?XbU}  
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以计帐方式付款to pay on account =xEk7'W6k  
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代理某人||为某人on ones account||on account of one q G;-o)h  
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为自己计算||独立帐目on ones own account +802`eax  
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由某人收益并负风险on ones account and risk||for ones account and risk q @Kk\m  
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由某人负担for ones account||for account of one CV^0.  
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按某人指示||列入某人帐户by order and for account of one 7~.ZE   
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列入5月份帐目for May account _'JRo%{xGX  
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编入某中帐项下to pass to the account of||to place to the account of 6+%-GgPf  
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寄出清算书to send in an account||to send in render an account 1pCkWe  
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支票薄cheque book XM!M%.0WS  
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支票陈票人cheque drawer px [~=$F  

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持票人cheque holder DQ5W6W  
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不记名支票cheque to bearer||bearer cheque !w=,p.?V=  
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记名支票||认人支票cheque to order JjDS"hK#  
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到期支票antedated cheque qvN "1=nJ  
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未到期支票postdated cheque ~ a>S#S  
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保付支票certified cheque [k~C+FI  
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未获兑现支票，退票returned cheque /xf.\Z7<  
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横线支票crossed cheque lR[z<2w\  
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普通横线general crossing th90O|;  
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特别横线special crossing $WJy?_c
 
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空白支票blank cheque r=|vad$  
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失效支票，过期支票stale cheque ]svw CPu C  
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普通支票open cheque + p'\(Z(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?9CIWpGjU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DU(X,hDBF  
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支票换现金||兑现to cash a cheque mJ/^BT]  
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清理票款to clear a cheque *-+C<2"  
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保证兑现to certify a cheque JHHb|  
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填写支票数额to fill up a cheque _3*: y/M_  
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支票上划线to cross a cheque x4/T?4k  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque YWybPD4\(  
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透支支票to overdraw a cheque [P(rY  
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背书支票to endorse a cheque W*1d X"S  
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请付票款||清付票款to pay a cheque||to honour a cheque 3U :YA&K(  
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支票退票to dishonour a cheque <L[T'ZE+  
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拒付支票to refuse a cheque hpd(d$j  
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拒付支票to stop payment of a cheque F(?Fz8  
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提示要求付款to present for payment `</=AY>  
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见票即付持票人payable to bearer T%
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支付指定人payable to order =%:n0S0C"  
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已过期||无效out of date||stale ox i a}  
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请给出票人R/D||refer to drawer [="g|/M)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Fyi?,,  
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文字与数字不一致words and figures differ {y+v-v/#  
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支票 8S[<[CH  
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时间已过account closed n;S0fg  
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更改处应加盖印章alterations require initials n ##w[7B*  
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时间已过effects not cleared 's7SZ$(  
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停止付款payment stopped ya*q;D  
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支票毁损cheque mutilated VQG /g\  
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汇款||寄钱to remit||to send money F_M~!]<na  
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寄票供取款||支票支付to send a cheque for payment n_!]B_Vd$  
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寄款人a remitter
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收款人a remittee #Ko+_Hm?4  
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国外汇票foreign Bill *{D:1S
  
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国内汇票inland Bill ~:RDw<PWp  
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跟单汇票documentary bill N-?|]4e/  
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空头汇票accommodation bill scPq\Qd?O  
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原始汇票original bill k @/SeE  
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改写||换新票据renewed bill |@bNd7=2d  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 Qj~W-^/ -  
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…months after date||…months after date…月后付款 ,tv9+n@x  
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见票后…日付款…days after sight||…days sight %IH|zSr)EM  
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见票后…月付款…months after sight||…months sight ujp,D#xHP  
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同组票据set of bills QO`SnN}  
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单张汇票sola of exchange||sole of exchange Q\> SF  
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远期汇票usance bill||bill at usance &\D< n;3  
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长期汇票long bill &#\7w85$  
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短期汇票short bill cw-JGqLx  
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逾期汇票overdue bill EjCzou  
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宽限日期days of grace !Fs)"?  
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电汇telegraphic transfer （T.T） 8n p>#V  
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邮汇postal order||postal note （Am.）||post office order||money order >-WOw  
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本票promissory note （P/N） |y=F (6Z  
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押汇负责书||押汇保证书letter of hypothecation mP+yjRw  
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副保||抵押品||付属担保物collateral security Mp}NUQHE  
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担保书trust receipt||letter of indemnity jJ C((1|  
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承兑||认付acceptance vyy\^nL  
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单张承兑general acceptance RxG./GY  
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有条件承兑qualified acceptance %+J*oFwQu  
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附条件认付conditional acceptance nOzTHg8  
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部分认付partial acceptance   m(] IxI