[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。   WFpl1O73  
会计报表statement of account Wbs^(iUU}  
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往来帐目account current 5{fwlA  
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现在往来帐||存款额current accout "9u-lcQ\  
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销货帐account sales :X|AW?*  
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共同计算帐项joint account ]t7ClT)n!  
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未决帐项outstanding account {!g?d<*  
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贷方帐项credit account||creditor account hxP6C6S  
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借方帐项debit account||debtor account 8\P JSr  
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应付帐||应付未付帐account payable ?#U0eb5u  
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应收帐||应收未收帐account receivable .!!79 6hS  
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新交易||新帐new account il=?of\,i  
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未决帐||老帐old account 'o7R/`4KR  
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现金帐cash account bbM4A! N  
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流水帐running account UU*0d
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暂记帐||未定帐suspense account 3`mC"ab /  
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过期帐||延滞帐overdue account||pastdue account kOo>Iy  
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杂项帐户sundry account 9)8*FahW  
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详细帐单||明细表detail account bWhJ^LD  
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呆帐bad account JDIz28Ww  
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会计项目title of account qpH j4  
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会计薄||帐薄account-book 11nO<WH  
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营业报告书||损益计算表account of budiness||business report W\d0  
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借贷细帐||交验帐account rendered ua6*zop  
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明细帐account stated ee__3>H"/  
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与…银行开立一户头to open an account with {Tjtj@-  
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与…银行建立交易to keep account with rzc 3k~@  
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继续记帐to keep account M[&.kH  
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与…有交易to have an account with qrORP3D@  
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作成会计帐||有往来帐项to make out an account with J}93u(T5  
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清算||清理债务to make up an account 123-i,epg  

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清洁帐目||与…停止交易to close ones account with Jq=>H@il  

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结帐to close an account ^{:[^$f:l  
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清理未付款to ask an account||to demand an account RM/ s:  
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结清差额to balance the account with PhaQ3%  
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清算to settle an account||to liquidate an account||to square an account <=LsloI  
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审查帐目||监查帐目to audit an account [~ rk`  
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检查帐目to examine an account vU=k8  
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转入A的帐户to charge the amount to As account .<|4PG  
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以计帐方式付款to pay on account EEnTq  
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代理某人||为某人on ones account||on account of one 2QQYXJ^  
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为自己计算||独立帐目on ones own account {b8Y-  
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由某人收益并负风险on ones account and risk||for ones account and risk #esu@kMU`  
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由某人负担for ones account||for account of one !wufoK  
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按某人指示||列入某人帐户by order and for account of one '/)_{Ly  
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列入5月份帐目for May account YSUH*i/%  
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编入某中帐项下to pass to the account of||to place to the account of ?;kc%Rz  
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寄出清算书to send in an account||to send in render an account -D':7!@  
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支票薄cheque book D
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支票陈票人cheque drawer wAwH8xLU  
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持票人cheque holder }U1{&4Ph  
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不记名支票cheque to bearer||bearer cheque S~9kp?kR$  
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记名支票||认人支票cheque to order \) ONy9  
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到期支票antedated cheque +0042Yi  
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未到期支票postdated cheque ,;& PKY  
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保付支票certified cheque Bnc  
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未获兑现支票，退票returned cheque A V`7>@  
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横线支票crossed cheque 1Tkdr 2  
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普通横线general crossing sbIhg/:ok  
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特别横线special crossing )&-+:u0  
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空白支票blank cheque ,5WDYk-  
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失效支票，过期支票stale cheque zvg&o)/[  
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普通支票open cheque ;c}];ZU3G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B&D z(Bs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E$ rSrT(  
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支票换现金||兑现to cash a cheque 'z:p8"h}  
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清理票款to clear a cheque $%'z/'o!  
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保证兑现to certify a cheque %{"STbO#>  
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填写支票数额to fill up a cheque \8ZNXCP  
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支票上划线to cross a cheque ?9cy5z[  
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开发支票to make out a cheque `1gsrHi4N  
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签发支票，开立支票to draw a cheque||to issue a cheque -u{:39y{n  
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透支支票to overdraw a cheque Yc}b&  
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背书支票to endorse a cheque s#ykD{Z  
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请付票款||清付票款to pay a cheque||to honour a cheque vEkz
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支票退票to dishonour a cheque Ue7~r
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拒付支票to refuse a cheque o9CB ,c7]  
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拒付支票to stop payment of a cheque XcXd7e  

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提示要求付款to present for payment P&K~wP]  
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见票即付持票人payable to bearer ]Q+Tm2{  
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支付指定人payable to order OP@PB|  
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已过期||无效out of date||stale rfk';ph  
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请给出票人R/D||refer to drawer lp6GiF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _.j KcDf  
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文字与数字不一致words and figures differ rl4-nA  
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支票 *@yYqI<1a  
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时间已过account closed %P?W^mI  
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更改处应加盖印章alterations require initials yCwQ0|  
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时间已过effects not cleared R\iU)QP  
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停止付款payment stopped k1X<jC]P  
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支票毁损cheque mutilated 7.]ZD`"Bb  
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汇款||寄钱to remit||to send money F$)Ki(mq  
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寄票供取款||支票支付to send a cheque for payment  pCv=rK@  
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寄款人a remitter fuQ?@F  
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收款人a remittee * ,,D% L  
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国外汇票foreign Bill LTrn$k3}  
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国内汇票inland Bill hb`(d_=7F  
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跟单汇票documentary bill QO 0T<V  
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空头汇票accommodation bill !<@Zf4 m  
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原始汇票original bill ~,.Agx  
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改写||换新票据renewed bill Q']:k}y  
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即期汇票sight bill||bill on demand 9_oIAn :<  
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…days after date||…days after date…日后付款 jO3Z2/#  
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…months after date||…months after date…月后付款 IKH#[jW'IB  
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见票后…日付款…days after sight||…days sight _"Y;E
 
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见票后…月付款…months after sight||…months sight t :sKvJ  
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同组票据set of bills kL{2az3"c  
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单张汇票sola of exchange||sole of exchange N_UZu  
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远期汇票usance bill||bill at usance k5P&F  
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长期汇票long bill fOF02WP^  
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短期汇票short bill ]@)X3}"!  
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逾期汇票overdue bill OIe {Sx{y  

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宽限日期days of grace ~ucOQVmz@  
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电汇telegraphic transfer （T.T） nxA Y ]Q  
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邮汇postal order||postal note （Am.）||post office order||money order ?sfA/9"  
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本票promissory note （P/N） cAogz/<S  
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押汇负责书||押汇保证书letter of hypothecation v[q2OWcL  
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副保||抵押品||付属担保物collateral security T2AyQ~5~  
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担保书trust receipt||letter of indemnity h/?8F^C#v  
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承兑||认付acceptance f<= #WV  
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单张承兑general acceptance  ?}e8g  
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有条件承兑qualified acceptance N)K};yMf  
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附条件认付conditional acceptance +AhR7R!
 
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部分认付partial acceptance   qAUqlSP5