[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。    NAD^1
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会计报表statement of account @4;'>yr(  
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往来帐目account current \$_02:#  
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现在往来帐||存款额current accout TAUl{??,  
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销货帐account sales :XY%@n  
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共同计算帐项joint account w
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未决帐项outstanding account 8~(,qU8-N  
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贷方帐项credit account||creditor account W $jRS  
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借方帐项debit account||debtor account cgG*7E  
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应付帐||应付未付帐account payable YA,.C4=s  
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应收帐||应收未收帐account receivable P.>fkO1\  
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新交易||新帐new account L&+k`b
  
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未决帐||老帐old account J?{sTj"KB  
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现金帐cash account gA=Pz[i)p  
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流水帐running account ozsd6&z5l  
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暂记帐||未定帐suspense account O)^F z:  
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过期帐||延滞帐overdue account||pastdue account @B0fRG y  
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杂项帐户sundry account B0RVtbK  
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详细帐单||明细表detail account e lM<S3  
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呆帐bad account t
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会计项目title of account k_1;YOBF  
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会计薄||帐薄account-book on hLhrZ  
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营业报告书||损益计算表account of budiness||business report tHqa%  
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借贷细帐||交验帐account rendered "8)%XSb  
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明细帐account stated qz )KCEs  
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与…银行开立一户头to open an account with asQ^33g z  
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与…银行建立交易to keep account with nql{k/6  
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继续记帐to keep account \ %xku:  
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与…有交易to have an account with 4K~>  
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作成会计帐||有往来帐项to make out an account with f6(1jx"  
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清算||清理债务to make up an account m WP&N#vwh  
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清洁帐目||与…停止交易to close ones account with Gf!c  
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结帐to close an account [k%u$  
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清理未付款to ask an account||to demand an account trA ^JY  
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结清差额to balance the account with FUL'=Xo  
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清算to settle an account||to liquidate an account||to square an account 5+b73R3r  
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审查帐目||监查帐目to audit an account |NTqJ j  
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检查帐目to examine an account  D)[(  
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转入A的帐户to charge the amount to As account SY}"4=M?l  
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以计帐方式付款to pay on account Qip@L WvT  
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代理某人||为某人on ones account||on account of one |WT]s B0Eq  
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为自己计算||独立帐目on ones own account zW`a]n.  
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由某人收益并负风险on ones account and risk||for ones account and risk YPKB4p#  
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由某人负担for ones account||for account of one mM{cH=  
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按某人指示||列入某人帐户by order and for account of one }Q6o#oZ  
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列入5月份帐目for May account rz%^l1@-  
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编入某中帐项下to pass to the account of||to place to the account of wL>;_KdU`  
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寄出清算书to send in an account||to send in render an account ao
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支票薄cheque book bg)}-]u]  
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支票陈票人cheque drawer NnU`u.$D  
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持票人cheque holder m4'jTC$  
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不记名支票cheque to bearer||bearer cheque MhB>bnWXR  
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记名支票||认人支票cheque to order XBO( *6"E  
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到期支票antedated cheque +F2X2e)g"  
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未到期支票postdated cheque <vD(,||  
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保付支票certified cheque (Fq:G
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未获兑现支票，退票returned cheque 8lA,3'z  
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横线支票crossed cheque k1s5cg=n(  
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普通横线general crossing GQQp(%T  
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特别横线special crossing !ab ef.%:  
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空白支票blank cheque Q;A\M  
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失效支票，过期支票stale cheque y\Utm$)j  
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普通支票open cheque *c&|2EsZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {8`$~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 K}^#VlY9  

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支票换现金||兑现to cash a cheque cCNRv$IO\  
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清理票款to clear a cheque )5gj0#|CG@  
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保证兑现to certify a cheque 5gqs"trF  
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填写支票数额to fill up a cheque z ynu0X  
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支票上划线to cross a cheque hp
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开发支票to make out a cheque ^2+ Vt=*  
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签发支票，开立支票to draw a cheque||to issue a cheque Q{L:pce
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透支支票to overdraw a cheque WKlyOK=}  
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背书支票to endorse a cheque "wTCO1  
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请付票款||清付票款to pay a cheque||to honour a cheque t^FE]$,  
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支票退票to dishonour a cheque Zd>sdS`#r  
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拒付支票to refuse a cheque nW7: ]  
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拒付支票to stop payment of a cheque $DIy?kZ  
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提示要求付款to present for payment pTwzVz~  
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见票即付持票人payable to bearer qpYgTn8l7  
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支付指定人payable to order XxS#~J?:_  
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已过期||无效out of date||stale vu\W5M  
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请给出票人R/D||refer to drawer O0L]xr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B#%QY\<X  
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文字与数字不一致words and figures differ Q:megU'u  
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支票 Y p;Z+!!UZ  
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时间已过account closed v9:J 55x  

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更改处应加盖印章alterations require initials P(k*SB|D  
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时间已过effects not cleared !?JZ^/u  
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停止付款payment stopped !\R5/-_UU  
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支票毁损cheque mutilated qSr]d`7@  
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汇款||寄钱to remit||to send money 7wx=#  
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寄票供取款||支票支付to send a cheque for payment 3k/E$wOj  
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寄款人a remitter "D.<~!  
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收款人a remittee 1(BLdP3&  
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国外汇票foreign Bill c<|y/n  
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国内汇票inland Bill "ZGP,=?y2  
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跟单汇票documentary bill NRtH?&7  
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空头汇票accommodation bill _ZhQY,  
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原始汇票original bill *zPqXtw!j  
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改写||换新票据renewed bill gaz7u8$A=  
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即期汇票sight bill||bill on demand nvrh7l9nX  
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…days after date||…days after date…日后付款 6ncwa<q5  
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…months after date||…months after date…月后付款 *?t$Q|
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见票后…日付款…days after sight||…days sight +w]#26`d  
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见票后…月付款…months after sight||…months sight Cqnuf5e>L  
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同组票据set of bills 4:rwzRDY  
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单张汇票sola of exchange||sole of exchange iKo2bC:.&  
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远期汇票usance bill||bill at usance ~Fh+y+g?  
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长期汇票long bill H14Q-2U1xa  
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短期汇票short bill #@DJf  
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逾期汇票overdue bill 2*75* EQCH  
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宽限日期days of grace r =x"E$  
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电汇telegraphic transfer （T.T） } +Sp7F1q  
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邮汇postal order||postal note （Am.）||post office order||money order q<3La(^/  
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本票promissory note （P/N） 3r+c&^  
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押汇负责书||押汇保证书letter of hypothecation !T<,fR+8X  
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副保||抵押品||付属担保物collateral security \Ebh6SRp\  
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担保书trust receipt||letter of indemnity H,TApF89A  
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承兑||认付acceptance @>(JC]HtR  
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单张承兑general acceptance H^kOwmSzh  
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有条件承兑qualified acceptance "Q+wO+}6  
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附条件认付conditional acceptance ?<.a>"!  
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部分认付partial acceptance   #akJhy@m$