[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。   :u,Ji9 u  
会计报表statement of account 1f+z[ad&^  
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往来帐目account current P(bds  
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现在往来帐||存款额current accout yJ:rry  
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销货帐account sales WR9-HPF  
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共同计算帐项joint account 12V-EG i  
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未决帐项outstanding account {Ia1Wd8n  
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贷方帐项credit account||creditor account b w!  
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借方帐项debit account||debtor account OWp
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应付帐||应付未付帐account payable u"F{cA!B  
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应收帐||应收未收帐account receivable 5,BvT>zFY  
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新交易||新帐new account ~uG/F?= Q:  
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未决帐||老帐old account ey$H2zmo  
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现金帐cash account hGI5^!Cq  

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流水帐running account xxG>Leml  
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暂记帐||未定帐suspense account k&:~l@? O  
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过期帐||延滞帐overdue account||pastdue account @o&UF-=MW(  
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杂项帐户sundry account A~;.9{6J[t  
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详细帐单||明细表detail account `j'gt&  
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呆帐bad account V$ho9gQ!l[  
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会计项目title of account }: \e"Bfv  
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会计薄||帐薄account-book %htbEKWR  
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营业报告书||损益计算表account of budiness||business report ||;a#FZ^  
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借贷细帐||交验帐account rendered 7 .xejz  
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明细帐account stated UO'X"`  
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与…银行开立一户头to open an account with ;zo?o t/  
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与…银行建立交易to keep account with CM+wkU ?,  
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继续记帐to keep account w*AXD!}  
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与…有交易to have an account with u_S>`I  
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作成会计帐||有往来帐项to make out an account with nmrdqS V  
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清算||清理债务to make up an account $]iRfXv,l!  
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清洁帐目||与…停止交易to close ones account with }u'O<d~z?  
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结帐to close an account 3WF6bJN  
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清理未付款to ask an account||to demand an account D\V (r\i  
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结清差额to balance the account with GGn/J&k  
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清算to settle an account||to liquidate an account||to square an account eVy\)dCsU  
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审查帐目||监查帐目to audit an account @g'SH:}  
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检查帐目to examine an account %O3 r>o=  
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转入A的帐户to charge the amount to As account YNi3oG]h  
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以计帐方式付款to pay on account K-*q3oh G  
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代理某人||为某人on ones account||on account of one >T<"fEBI  
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为自己计算||独立帐目on ones own account *n%J#[e(  
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由某人收益并负风险on ones account and risk||for ones account and risk 0Ie9T1D
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由某人负担for ones account||for account of one ]n:)W.|`R  
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按某人指示||列入某人帐户by order and for account of one ,&IBj6%Y  
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列入5月份帐目for May account (U |[C*  
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编入某中帐项下to pass to the account of||to place to the account of ]S~Z8T-[  
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寄出清算书to send in an account||to send in render an account dvi L5Eaj  
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支票薄cheque book ;?i(WV}ee  
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支票陈票人cheque drawer 5"5D(  
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持票人cheque holder gHC -Y 0_  
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不记名支票cheque to bearer||bearer cheque RTNUHz;{L  
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记名支票||认人支票cheque to order M ,8r{[2  
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到期支票antedated cheque yk9|H)-z  
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未到期支票postdated cheque
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保付支票certified cheque n~l)7_G  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque sD.bBz  
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普通横线general crossing qu8i Jq  
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特别横线special crossing 3KfZI &g  
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空白支票blank cheque cU5x8[2  
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失效支票，过期支票stale cheque m~#S76!w  
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普通支票open cheque %$I\\qq>{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WKqNJN C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QR'"Zw&q5/  
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支票换现金||兑现to cash a cheque z['>`Kt  
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清理票款to clear a cheque >ALU}o/  
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保证兑现to certify a cheque 2;5E H0  
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填写支票数额to fill up a cheque ,$mnD@)  
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支票上划线to cross a cheque u1ggLH!U  
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开发支票to make out a cheque #wNksh/J^  
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签发支票，开立支票to draw a cheque||to issue a cheque 8Cs)_bj#!  

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透支支票to overdraw a cheque nu}$wLM  
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背书支票to endorse a cheque m-dne/%_  
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请付票款||清付票款to pay a cheque||to honour a cheque 2+TCFpv  
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支票退票to dishonour a cheque 8*H-</ =  
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拒付支票to refuse a cheque U voX\  
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拒付支票to stop payment of a cheque 0_}OKn )J  
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提示要求付款to present for payment 1% ]|O  
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见票即付持票人payable to bearer }BK Ez[G(  
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支付指定人payable to order #25Z,UU  
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已过期||无效out of date||stale 9AD`,]b  
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请给出票人R/D||refer to drawer WM .JoQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =<e|<EwSZ  
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文字与数字不一致words and figures differ [mn@/qf  
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支票 =@AWw:!:,  
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时间已过account closed 6v(}<2~  
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更改处应加盖印章alterations require initials y >r7(qg  
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时间已过effects not cleared Nz_c]3_j  
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停止付款payment stopped L^bt-QbhO  
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支票毁损cheque mutilated usH9dys,  
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汇款||寄钱to remit||to send money %tul(Z~<1  
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寄票供取款||支票支付to send a cheque for payment ~T@t7Cg  
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寄款人a remitter XK??5'&{  
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收款人a remittee F1)B-wW  
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国外汇票foreign Bill B!-hcn]y  
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国内汇票inland Bill <6QG7i  
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跟单汇票documentary bill E}AOtY5a  
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空头汇票accommodation bill @)s;u}H  
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原始汇票original bill pm$2*!1F(  
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改写||换新票据renewed bill f0p+l-iEv  
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即期汇票sight bill||bill on demand 6BM[RL?T  
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…days after date||…days after date…日后付款 ?CO\jW_ *n  
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…months after date||…months after date…月后付款 :#D?b.=  
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见票后…日付款…days after sight||…days sight r/v'h@  
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见票后…月付款…months after sight||…months sight [Du@go1C  
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同组票据set of bills 'J^ M`/  
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单张汇票sola of exchange||sole of exchange Jf\lnJTyU8  
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远期汇票usance bill||bill at usance YnnpgR.  
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长期汇票long bill wMy$T<:   
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短期汇票short bill z;1y7W!v  
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逾期汇票overdue bill (IXiwu  
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宽限日期days of grace :xw2\:5~0  
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电汇telegraphic transfer （T.T） WelB+P2  
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邮汇postal order||postal note （Am.）||post office order||money order u2HkAPhD  
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本票promissory note （P/N） $q*kD#;mh  
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押汇负责书||押汇保证书letter of hypothecation N[4v6GS  
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副保||抵押品||付属担保物collateral security Li ,B,  
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担保书trust receipt||letter of indemnity fs4pAB#F  
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承兑||认付acceptance ~`2w u l  
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单张承兑general acceptance -oq!zi4:  
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有条件承兑qualified acceptance M<JJQh5  
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附条件认付conditional acceptance bHlG(1uf  
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部分认付partial acceptance   Hxr2Q]c?u