[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。   *;cvG?V  
会计报表statement of account $p:RnH\H1  
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往来帐目account current pURtk-Fr2  
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现在往来帐||存款额current accout 1T&NU  
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销货帐account sales >NLG"[\  
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共同计算帐项joint account )Fk *'6  
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未决帐项outstanding account CjR!dh1w_  
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贷方帐项credit account||creditor account `Iwl\x[A  
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借方帐项debit account||debtor account xB5qX7*.  
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应付帐||应付未付帐account payable w e:P_\6  
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应收帐||应收未收帐account receivable Ei>.e
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新交易||新帐new account r:{;HM+  
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未决帐||老帐old account {Jbouj?V!  
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现金帐cash account -HwqR Ys  
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流水帐running account @\U;?N~k  
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暂记帐||未定帐suspense account .R^R32ln  
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过期帐||延滞帐overdue account||pastdue account :3N6Ej  
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杂项帐户sundry account !L[$t~z  
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详细帐单||明细表detail account bV$g]->4e  
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呆帐bad account G>edJPfQ  
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会计项目title of account AvVPPEryal  
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会计薄||帐薄account-book C%#w1k  
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营业报告书||损益计算表account of budiness||business report ww
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借贷细帐||交验帐account rendered oj=%< a  
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明细帐account stated aECpe'!m4  
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与…银行开立一户头to open an account with [{0/'+;9  
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与…银行建立交易to keep account with 9!PM1<p  

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继续记帐to keep account zjTCq; G  
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与…有交易to have an account with S\ K[l /  
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作成会计帐||有往来帐项to make out an account with - i{1h"  
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清算||清理债务to make up an account cpPS8V  
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清洁帐目||与…停止交易to close ones account with lmIphOUoIw  
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结帐to close an account 7CCSG{k  
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清理未付款to ask an account||to demand an account ^Ge|tBMoKE  
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结清差额to balance the account with <J]N E|:  
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清算to settle an account||to liquidate an account||to square an account PKev)M;C+  
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审查帐目||监查帐目to audit an account !MOcF5M  
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检查帐目to examine an account R_IT${O  
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转入A的帐户to charge the amount to As account TrVQ]9;jWk  
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以计帐方式付款to pay on account hAB:;r XlI  
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代理某人||为某人on ones account||on account of one WWA!_  
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为自己计算||独立帐目on ones own account YY$O"!."
 
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由某人收益并负风险on ones account and risk||for ones account and risk af/;Dr@  
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由某人负担for ones account||for account of one zQtx !k=  
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按某人指示||列入某人帐户by order and for account of one f q*V76F  
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列入5月份帐目for May account i^/D_L.  
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编入某中帐项下to pass to the account of||to place to the account of h{Y#. j~aS  
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寄出清算书to send in an account||to send in render an account x;/%`gKn8  
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支票薄cheque book +|Qe/
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支票陈票人cheque drawer 9Dx9alJR  
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持票人cheque holder LwIX&\Ub  
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不记名支票cheque to bearer||bearer cheque i9y&<^<W  
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记名支票||认人支票cheque to order .cm$*>LW:x  
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到期支票antedated cheque Kg;1%J>ee  
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未到期支票postdated cheque )~[hf,R5S  
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保付支票certified cheque ].<B:]:,  
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未获兑现支票，退票returned cheque Gt?l 2s  
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横线支票crossed cheque <[ 2?~s  
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普通横线general crossing G9Kck|50  
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特别横线special crossing 4'`P+p"A  
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空白支票blank cheque H#V&5|K%  
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失效支票，过期支票stale cheque rOE: ap|KL  
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普通支票open cheque >P@V D" U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x$o^;2Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ic_NQ<8  
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支票换现金||兑现to cash a cheque g6 lWc@]F  
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清理票款to clear a cheque m#8[")a$"  
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保证兑现to certify a cheque I-r+1gty  
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填写支票数额to fill up a cheque r)}U 'iv*%  
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支票上划线to cross a cheque Rb0I7~Z%'d  
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开发支票to make out a cheque +Z|3[#W  
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签发支票，开立支票to draw a cheque||to issue a cheque @lE'D":?  
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透支支票to overdraw a cheque <R@,wzK  
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背书支票to endorse a cheque PZusYeV8b  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque \\FT.e
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拒付支票to refuse a cheque ZKrLp8l\  
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拒付支票to stop payment of a cheque O9sEaVX  
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提示要求付款to present for payment PVo7Sy!'H  
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见票即付持票人payable to bearer pZ.b X  
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支付指定人payable to order m$W>~  
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已过期||无效out of date||stale #0P_\X`E   
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请给出票人R/D||refer to drawer -r={P_E6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @KQ.tF*  
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文字与数字不一致words and figures differ .5(YL8d  
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支票 vk92j?  

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时间已过account closed _}R[mr/  
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更改处应加盖印章alterations require initials k QuEG5n.-  
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时间已过effects not cleared cFUD$mp  
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停止付款payment stopped 7~Y\qJ4b  
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支票毁损cheque mutilated 0bTj/0G?  
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汇款||寄钱to remit||to send money *N">93:  
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寄票供取款||支票支付to send a cheque for payment S,m (  
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寄款人a remitter =;Gq:mHi
 
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收款人a remittee !eW1d0n'+f  
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国外汇票foreign Bill m\&|#yq  
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国内汇票inland Bill '`>%RZ]  
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跟单汇票documentary bill vpQ&vJfR  
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空头汇票accommodation bill W/Dd7G#IC  
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原始汇票original bill Pb5yz-?  
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改写||换新票据renewed bill O_FB^BB  
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即期汇票sight bill||bill on demand ^^a6 (b  
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…days after date||…days after date…日后付款 tOIqX0dWd  
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…months after date||…months after date…月后付款 f:>y'#P  
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见票后…日付款…days after sight||…days sight .?Eb{W)^br  
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见票后…月付款…months after sight||…months sight ?;rRR48T9E  

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同组票据set of bills Tn'o$J  
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单张汇票sola of exchange||sole of exchange |kHzp^S  

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远期汇票usance bill||bill at usance VkC1\L6  
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长期汇票long bill Gbb*p+(  
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短期汇票short bill z7JhS|  
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逾期汇票overdue bill ,/-DAo~O  
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宽限日期days of grace Cyp%E5b7  
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电汇telegraphic transfer （T.T） %bB:I1V\  
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邮汇postal order||postal note （Am.）||post office order||money order bl8y o4  
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本票promissory note （P/N） AgJPtzs  
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押汇负责书||押汇保证书letter of hypothecation 6M6r&,yRu  
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副保||抵押品||付属担保物collateral security kXZG<?  
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担保书trust receipt||letter of indemnity ;TCT%j`^o  
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承兑||认付acceptance ds'7zxy/  
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单张承兑general acceptance e`t-:~'  
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有条件承兑qualified acceptance B&z~}lL  
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附条件认付conditional acceptance F44KbUH  
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部分认付partial acceptance   8i?:aN[.1b