[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。   
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会计报表statement of account >
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往来帐目account current /7Sg/d%c  
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现在往来帐||存款额current accout $> QJ%v9+  
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销货帐account sales Xmmj.ZUr  
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共同计算帐项joint account ? }ff O  
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未决帐项outstanding account ?Mo)&, __  
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贷方帐项credit account||creditor account a6h+?Q7uF  
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借方帐项debit account||debtor account u"7!EhX&  
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应付帐||应付未付帐account payable I t2:2  
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应收帐||应收未收帐account receivable aEa.g.SZ  
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新交易||新帐new account W"\`UzOLQ  
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未决帐||老帐old account ,bM):  
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现金帐cash account ?c"iV  
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流水帐running account Mg}/gO%o  
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暂记帐||未定帐suspense account ZhRdml4U2  
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过期帐||延滞帐overdue account||pastdue account )Xt#coagS  
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杂项帐户sundry account h~._R6y  
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详细帐单||明细表detail account &Wdi 5T8  
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呆帐bad account o1{3[=G  
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会计项目title of account "8a ?K
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会计薄||帐薄account-book m' |wlI[lq  
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营业报告书||损益计算表account of budiness||business report G%!i="/9  
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借贷细帐||交验帐account rendered Dwr"-  
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明细帐account stated 3U!=R-  
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与…银行开立一户头to open an account with )>"K y  
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与…银行建立交易to keep account with
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继续记帐to keep account q]Xu #:X  
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与…有交易to have an account with *mYGs )|  
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作成会计帐||有往来帐项to make out an account with <F-IF7>a  
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清算||清理债务to make up an account "&;X/~j  
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清洁帐目||与…停止交易to close ones account with yOP$~L#TWs  
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结帐to close an account 1L?W+zMO  
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清理未付款to ask an account||to demand an account [;:ocy  
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结清差额to balance the account with xnw'&E  
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清算to settle an account||to liquidate an account||to square an account OK u~Nb*  
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审查帐目||监查帐目to audit an account 9gIim
 
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检查帐目to examine an account GI:! ,9  
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转入A的帐户to charge the amount to As account KhL%ov  
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以计帐方式付款to pay on account @,W5K$Ka=  
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代理某人||为某人on ones account||on account of one w:R#F( 'B  
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为自己计算||独立帐目on ones own account ?papk4w  
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由某人收益并负风险on ones account and risk||for ones account and risk J*Cf1 D5!  
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由某人负担for ones account||for account of one EDF0q i  
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按某人指示||列入某人帐户by order and for account of one y!q`o$nK  
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列入5月份帐目for May account BD]o+96qP  
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编入某中帐项下to pass to the account of||to place to the account of 5%@~"YCo  
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寄出清算书to send in an account||to send in render an account v(, tu/  
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支票薄cheque book O]61guxro  
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支票陈票人cheque drawer lfr^NxOU  

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持票人cheque holder Xc~BHEp  
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不记名支票cheque to bearer||bearer cheque 3/]~#y%2  
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记名支票||认人支票cheque to order u EERNo&  
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到期支票antedated cheque K1&t>2=%  
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未到期支票postdated cheque lAo4)  
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保付支票certified cheque A.RG8"  
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未获兑现支票，退票returned cheque |qU~({=b  
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横线支票crossed cheque rX)_!mR  
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普通横线general crossing "{c@}~  
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特别横线special crossing K@{R?j/+  
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空白支票blank cheque =Q6JXp  
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失效支票，过期支票stale cheque FtDF
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普通支票open cheque *Xn6yL9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !wZIXpeL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }*vE/W  
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支票换现金||兑现to cash a cheque v|@EuN14<  
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清理票款to clear a cheque J?1Eh14KZ  
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保证兑现to certify a cheque anORoK.  
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填写支票数额to fill up a cheque pi/&WMZ<  
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支票上划线to cross a cheque IiY%y:!g  
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开发支票to make out a cheque q3|SZoN  
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签发支票，开立支票to draw a cheque||to issue a cheque -.-@|*5  
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透支支票to overdraw a cheque 'H
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背书支票to endorse a cheque x@x5|8:ga  
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请付票款||清付票款to pay a cheque||to honour a cheque aLwEz}-   
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支票退票to dishonour a cheque %mOQIXr1s  
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拒付支票to refuse a cheque n+s=u$%qn  
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拒付支票to stop payment of a cheque -)DxF<8B  
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提示要求付款to present for payment `J;g~#/k  
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见票即付持票人payable to bearer raM{!T :  
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支付指定人payable to order #5X+.!L  
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已过期||无效out of date||stale 02^Nf
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请给出票人R/D||refer to drawer $7p0<<Nck  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $-39O3  
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文字与数字不一致words and figures differ Gw
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时间已过account closed WH.3  
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更改处应加盖印章alterations require initials [`1@`5SL-  
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时间已过effects not cleared 6N/6WrQEeg  
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停止付款payment stopped zo1fUsK?  
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支票毁损cheque mutilated ye4GHAm,p  
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汇款||寄钱to remit||to send money H^jc Wwy:  
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寄票供取款||支票支付to send a cheque for payment RH;A|[7T&  
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寄款人a remitter jT4 m(j  
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收款人a remittee ~e686L0j  
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国外汇票foreign Bill B_"PFWwg  
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国内汇票inland Bill i({MID)/_  
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跟单汇票documentary bill tYx>?~   
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空头汇票accommodation bill C
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原始汇票original bill CW,|l0i  
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改写||换新票据renewed bill e+y%
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即期汇票sight bill||bill on demand xiF}{25a
 
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…days after date||…days after date…日后付款 R4S))EHg  
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…months after date||…months after date…月后付款 1vCVTu
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见票后…日付款…days after sight||…days sight a4",BDx  
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见票后…月付款…months after sight||…months sight #,OiZQJC  
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同组票据set of bills 9/O\769"'  
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单张汇票sola of exchange||sole of exchange |Rb8/WX  
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远期汇票usance bill||bill at usance _+ >V(,{G  
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长期汇票long bill D+7[2$:z  
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短期汇票short bill YyC$\HH6   
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逾期汇票overdue bill ^h"@OEga?  
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宽限日期days of grace )yS8(F0  
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电汇telegraphic transfer （T.T） }zrapL"9X  
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邮汇postal order||postal note （Am.）||post office order||money order Uq.hCb`:  
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本票promissory note （P/N） [!`5kI  
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押汇负责书||押汇保证书letter of hypothecation Nu+DVIM  
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副保||抵押品||付属担保物collateral security .$ HE  
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担保书trust receipt||letter of indemnity |?ZNGPt  
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承兑||认付acceptance Tb{RQ?Nw'  
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单张承兑general acceptance gq~"Z[T  
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有条件承兑qualified acceptance Us% _'}(/U  
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附条件认付conditional acceptance o 80x@ &A:  
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部分认付partial acceptance   Q<(aU{