[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。   68&6J's;  
会计报表statement of account bqg]DO$*  
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往来帐目account current Uy$U8b-ov  
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现在往来帐||存款额current accout v@$evmA  
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销货帐account sales 9Sx<tj_4P{  
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共同计算帐项joint account | Q1ubS  
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未决帐项outstanding account uhC=  
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贷方帐项credit account||creditor account I |<+'G  
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借方帐项debit account||debtor account /+<%,c$n  
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应付帐||应付未付帐account payable yNLa3mW  
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应收帐||应收未收帐account receivable !ulLGmUn  
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新交易||新帐new account ZHiICh|et%  
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未决帐||老帐old account F)E7(Un`8  
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现金帐cash account 9?}rpA`P  
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流水帐running account W3o}.|]  
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暂记帐||未定帐suspense account Z |Lh^G  
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过期帐||延滞帐overdue account||pastdue account ek{PA!9Sk  
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杂项帐户sundry account u6qi  
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详细帐单||明细表detail account >Dp6@%  
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呆帐bad account vZ nO  
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会计项目title of account C(t6;&H  
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会计薄||帐薄account-book eVCkPv*  
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营业报告书||损益计算表account of budiness||business report <1g1hqK3  
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借贷细帐||交验帐account rendered c7nk~K[6  
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明细帐account stated In9|n^=H@  
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与…银行开立一户头to open an account with d$pf[DJQo  
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与…银行建立交易to keep account with dG~B3xg;5i  
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继续记帐to keep account X @jYQ.  
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与…有交易to have an account with gS<{ekN  
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作成会计帐||有往来帐项to make out an account with X$h~d8@r  
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清算||清理债务to make up an account }L7F g%,  
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清洁帐目||与…停止交易to close ones account with 4C9"Q,o%&  
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结帐to close an account (xSi6EZ6;  
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清理未付款to ask an account||to demand an account ,,#rv-*  
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结清差额to balance the account with -5_xI)i
 
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清算to settle an account||to liquidate an account||to square an account rbZ6V :  
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审查帐目||监查帐目to audit an account X%1.mTU~K  
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检查帐目to examine an account BRzWZq%r3  
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转入A的帐户to charge the amount to As account lJY=*KB(6  
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以计帐方式付款to pay on account =X5&au o  
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代理某人||为某人on ones account||on account of one ` +UMZc  
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为自己计算||独立帐目on ones own account TY[d%rMm  
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由某人收益并负风险on ones account and risk||for ones account and risk Z3~*R7G8>  
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由某人负担for ones account||for account of one Z?aR9OTP  
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按某人指示||列入某人帐户by order and for account of one Ng

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列入5月份帐目for May account QLU;.&  
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编入某中帐项下to pass to the account of||to place to the account of !:[n3.vm  
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寄出清算书to send in an account||to send in render an account j6(IF5MqP  
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支票薄cheque book x i,wL0{  
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支票陈票人cheque drawer <X&:tZ#/  
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持票人cheque holder &7u Ra1/R  
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不记名支票cheque to bearer||bearer cheque x#mk[S V  
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记名支票||认人支票cheque to order v 8a  
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到期支票antedated cheque Nj8)HR  
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未到期支票postdated cheque /loNOutw  
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保付支票certified cheque *OcptmY<  
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未获兑现支票，退票returned cheque .6#2i <oPW  
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横线支票crossed cheque t}l<#X5  
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普通横线general crossing GefgOlg5"  
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特别横线special crossing 8, ^UQ5 x  
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空白支票blank cheque ZVU)@[s  
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失效支票，过期支票stale cheque -+/|  
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普通支票open cheque n\U6oJN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nr;/:[F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ye\%o[X  
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支票换现金||兑现to cash a cheque ~8K~@e$./  
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清理票款to clear a cheque :T2K\@  
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保证兑现to certify a cheque 7 m%|TwJN  
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填写支票数额to fill up a cheque mc$dR, H0  
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支票上划线to cross a cheque 5k@k  
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开发支票to make out a cheque @<+(40`*  
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签发支票，开立支票to draw a cheque||to issue a cheque 4Y
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透支支票to overdraw a cheque g.'4uqU  
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背书支票to endorse a cheque #"jWPe,d  
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请付票款||清付票款to pay a cheque||to honour a cheque >2$M~to"1  
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支票退票to dishonour a cheque !#3R<bW`R8  
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拒付支票to refuse a cheque kZ2+=/DYN  
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拒付支票to stop payment of a cheque ~k&b3-A}
 
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提示要求付款to present for payment joa$Y6  
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见票即付持票人payable to bearer -7lJ   
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支付指定人payable to order O32:j   
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已过期||无效out of date||stale %lvSO/
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请给出票人R/D||refer to drawer z}Xn>-N-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x3]es"4Q  
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文字与数字不一致words and figures differ a(bgPkPP
  
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支票 `_<K#AGAi  
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时间已过account closed T-eeYw?Yf  
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更改处应加盖印章alterations require initials fk9FR^u  
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时间已过effects not cleared ^b'|`R+~}  
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停止付款payment stopped <1>\?$)D  
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支票毁损cheque mutilated <T{PuS1<o  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment pS;jrq I#  
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寄款人a remitter ~Qeyh^wo  
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收款人a remittee P'xq+Q  
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国外汇票foreign Bill uAwT)km {  
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国内汇票inland Bill :%~+&q S  
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跟单汇票documentary bill ppP7jiGo  
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空头汇票accommodation bill *+{umfZy  
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原始汇票original bill HZ* <BjE:"  
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改写||换新票据renewed bill >vF=}1_L  
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即期汇票sight bill||bill on demand 96x0'IsaG  
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…days after date||…days after date…日后付款 R/&Bze  
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…months after date||…months after date…月后付款 3C{3"bP  
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见票后…日付款…days after sight||…days sight [xXa3W  
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见票后…月付款…months after sight||…months sight aVcQ  
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同组票据set of bills G41 gil6k  
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单张汇票sola of exchange||sole of exchange qP@d)XRQ  
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远期汇票usance bill||bill at usance "5Orj*{  
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长期汇票long bill b/65Q&g'  
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短期汇票short bill r:Uqtqxh  
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逾期汇票overdue bill `D)ay  
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宽限日期days of grace T*YbmI]4  
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电汇telegraphic transfer （T.T） "f/91gIzm'  
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邮汇postal order||postal note （Am.）||post office order||money order C/AqAW1  
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本票promissory note （P/N） ukM11LD5x  
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押汇负责书||押汇保证书letter of hypothecation #m 2Ss  
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副保||抵押品||付属担保物collateral security %tx~CD  
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担保书trust receipt||letter of indemnity rzmd`)g  
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承兑||认付acceptance Ph[P$: 9  
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单张承兑general acceptance oq00)I1  
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有条件承兑qualified acceptance 'EF\=o)^Y  
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附条件认付conditional acceptance &=bWXNU.  
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部分认付partial acceptance   f5)4H