[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。   (]dZ+"O{  
会计报表statement of account j+_75t`AZ  
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往来帐目account current v#G ^W  
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现在往来帐||存款额current accout } 4^UVdz  
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销货帐account sales =jh:0Q<43+  
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共同计算帐项joint account <Z[R08 k  
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未决帐项outstanding account -OxHQ  
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贷方帐项credit account||creditor account ?i"FdpW  
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借方帐项debit account||debtor account WBI
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应付帐||应付未付帐account payable n66_#X  
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应收帐||应收未收帐account receivable P8f-&(  
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新交易||新帐new account U$}]zaB  
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未决帐||老帐old account @U5o;X!qU  
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现金帐cash account v.MWO]L  
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流水帐running account v)06`G  
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暂记帐||未定帐suspense account $Fj7'@1(  
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过期帐||延滞帐overdue account||pastdue account _]g6 3q  
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杂项帐户sundry account
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详细帐单||明细表detail account > 01k u  
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呆帐bad account ji "*=i  
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会计项目title of account KM6r}CDHs  
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会计薄||帐薄account-book M:A7=rO~  
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营业报告书||损益计算表account of budiness||business report /2c?+04+  
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借贷细帐||交验帐account rendered G2mv6xK'  
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明细帐account stated :)+cI?\#  
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与…银行开立一户头to open an account with -" DI,o  
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与…银行建立交易to keep account with [hs{{II  
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继续记帐to keep account "kMpa]<c-6  
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与…有交易to have an account with @+\OoOK<L  
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作成会计帐||有往来帐项to make out an account with wsM5TB  
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清算||清理债务to make up an account &D/_@\ 0  
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清洁帐目||与…停止交易to close ones account with WO]dWO6Mm  
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结帐to close an account &}rh+z  
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清理未付款to ask an account||to demand an account \ ddbqg?`  
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结清差额to balance the account with 2uz<n}IV  
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清算to settle an account||to liquidate an account||to square an account an.)2*u  
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审查帐目||监查帐目to audit an account aM~M@wS  
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检查帐目to examine an account M++*AZ  
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转入A的帐户to charge the amount to As account R|`}z"4C  
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以计帐方式付款to pay on account  !1;DRF  
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代理某人||为某人on ones account||on account of one oljl&tuQy  
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为自己计算||独立帐目on ones own account 4>gkXfTF  
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由某人收益并负风险on ones account and risk||for ones account and risk %mg |kb6n  
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由某人负担for ones account||for account of one P*Uu)mG)G  
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按某人指示||列入某人帐户by order and for account of one /EA4-#uw  
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列入5月份帐目for May account +UB+. 5
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编入某中帐项下to pass to the account of||to place to the account of !zVuO*+  
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寄出清算书to send in an account||to send in render an account /)e&4.6  
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支票薄cheque book NyFa2Ihd  
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支票陈票人cheque drawer OXK?R\ E+  
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持票人cheque holder EL;IrtU  
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不记名支票cheque to bearer||bearer cheque JnlM0jc]`  
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记名支票||认人支票cheque to order tK`s Vsm>  
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到期支票antedated cheque f nX!wN  
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未到期支票postdated cheque N4}j,{#  
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保付支票certified cheque >2_BL5<S  
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未获兑现支票，退票returned cheque /JaH  
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横线支票crossed cheque KwndY,QD  
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普通横线general crossing Ok/~E  
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特别横线special crossing
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空白支票blank cheque .h ~M&d!  
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失效支票，过期支票stale cheque }{[H@uhjH  
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普通支票open cheque s-Q-1lKV,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gdT3,8`#[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -l+&Bkf  
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支票换现金||兑现to cash a cheque '}dlVf  
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清理票款to clear a cheque -l8n0P1+  
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保证兑现to certify a cheque 3P3x^NI  
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填写支票数额to fill up a cheque 767xCP  
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支票上划线to cross a cheque kD dY i7g>  
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开发支票to make out a cheque y?GRxoCD"e  
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签发支票，开立支票to draw a cheque||to issue a cheque !^cQPX2<  
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透支支票to overdraw a cheque >e :&kp  
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背书支票to endorse a cheque P0uUVU=B|  
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请付票款||清付票款to pay a cheque||to honour a cheque mG@xehH  
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支票退票to dishonour a cheque ; S7 %  
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拒付支票to refuse a cheque 0][PL%3Z  

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拒付支票to stop payment of a cheque <
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提示要求付款to present for payment L^uO.eI"m  
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见票即付持票人payable to bearer ysm)B?+k  
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支付指定人payable to order d|CSWcU  
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已过期||无效out of date||stale H+y(W5|2/X  
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请给出票人R/D||refer to drawer \9TCP;{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,pL%,>R5  
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文字与数字不一致words and figures differ ={ P  
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支票 21i?$ u U  
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时间已过account closed }tue`">h  
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更改处应加盖印章alterations require initials ZdG?fWWA  
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时间已过effects not cleared WgX9k J  
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停止付款payment stopped _"Yi>.{]  
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支票毁损cheque mutilated t*

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汇款||寄钱to remit||to send money anLSD/'4W  
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寄票供取款||支票支付to send a cheque for payment pxC:VJ;  
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寄款人a remitter +M@p)pyu  
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收款人a remittee D}
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国外汇票foreign Bill 66RqjP '2  
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国内汇票inland Bill B,rpc\_  
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跟单汇票documentary bill yxv]G6  
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空头汇票accommodation bill H_3-"m&3  
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原始汇票original bill ,UOAGu<_gb  
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改写||换新票据renewed bill fMg3  
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即期汇票sight bill||bill on demand Ed&;d+NM  
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…days after date||…days after date…日后付款 ZAKNyA2  
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…months after date||…months after date…月后付款 M mihWD02  
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见票后…日付款…days after sight||…days sight NhP&sQO  
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见票后…月付款…months after sight||…months sight C
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同组票据set of bills +i %,+3#6  
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单张汇票sola of exchange||sole of exchange \1^qfw  
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远期汇票usance bill||bill at usance =%wwepz6  
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长期汇票long bill NZj_7j|o9  
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短期汇票short bill )JYt zc  
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逾期汇票overdue bill !'yl
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宽限日期days of grace *58`}]  
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电汇telegraphic transfer （T.T） aa:97w~s0  
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邮汇postal order||postal note （Am.）||post office order||money order N*dO'ol  
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本票promissory note （P/N） xj1FCT2  
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押汇负责书||押汇保证书letter of hypothecation s'4S,  
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副保||抵押品||付属担保物collateral security iMrNp  
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担保书trust receipt||letter of indemnity SBj9sFZ  
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承兑||认付acceptance _N.N?>
  
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单张承兑general acceptance 9M$=X-  
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有条件承兑qualified acceptance %T.4Aj  
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附条件认付conditional acceptance kfod[*3  
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部分认付partial acceptance   Zcaec#