[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。   RQK**  
会计报表statement of account bcx{_&1p  
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往来帐目account current -)vp&-  
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现在往来帐||存款额current accout K7&8;So  
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销货帐account sales o}^vREO  
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共同计算帐项joint account CK`3   
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未决帐项outstanding account kq.R(z+  
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贷方帐项credit account||creditor account PA-0FlV|  
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借方帐项debit account||debtor account Y"\T*lKa  
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应付帐||应付未付帐account payable ?28GQyk4  
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应收帐||应收未收帐account receivable b yreleWo  
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新交易||新帐new account E,?aB Rxy  
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未决帐||老帐old account IE sD=  
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现金帐cash account /g-X=|?F  
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流水帐running account 4Jy,IKPp  
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暂记帐||未定帐suspense account o>rlrqr?_  
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过期帐||延滞帐overdue account||pastdue account :;u]Y7  
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杂项帐户sundry account r|BKp,u9
  
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详细帐单||明细表detail account X10TZ  
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呆帐bad account t"Rf67  
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会计项目title of account ;8Q?`=a  
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会计薄||帐薄account-book &I_!&m~  
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营业报告书||损益计算表account of budiness||business report %pKs- n`  
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借贷细帐||交验帐account rendered ?^GsR[-x  
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明细帐account stated NGGd6V%'-  
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与…银行开立一户头to open an account with ~OfKn1D  
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与…银行建立交易to keep account with I=I%e3GEm  
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继续记帐to keep account U^S:2  
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与…有交易to have an account with ZWW}r~d{  
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作成会计帐||有往来帐项to make out an account with g-uFss  
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清算||清理债务to make up an account DzOJ{dF  
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清洁帐目||与…停止交易to close ones account with D]_\i[x  
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结帐to close an account 
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清理未付款to ask an account||to demand an account L1+cv;t  
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结清差额to balance the account with M](U
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清算to settle an account||to liquidate an account||to square an account (ZJ_&8C#  
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审查帐目||监查帐目to audit an account ?whp_  
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检查帐目to examine an account BC+qeocg  
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转入A的帐户to charge the amount to As account `WL*Jb  
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以计帐方式付款to pay on account l0V@19Ec  
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代理某人||为某人on ones account||on account of one &aU+6'+QXB  
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为自己计算||独立帐目on ones own account fC[gu$f][  
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由某人收益并负风险on ones account and risk||for ones account and risk Ar_/9@n
 
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由某人负担for ones account||for account of one Y,r2m nq  
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按某人指示||列入某人帐户by order and for account of one ;DOz92X
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列入5月份帐目for May account /WMLr5  
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编入某中帐项下to pass to the account of||to place to the account of ueOvBFgZ  
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寄出清算书to send in an account||to send in render an account U7N<!6  
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支票薄cheque book 9z?F_=PB!  
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支票陈票人cheque drawer "(5}=T@,  
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持票人cheque holder cjL!$OE6  
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不记名支票cheque to bearer||bearer cheque z)0F
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记名支票||认人支票cheque to order Kr<O7t0X  
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到期支票antedated cheque hN.#ui5 $  
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未到期支票postdated cheque tf,_4_7#$  
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保付支票certified cheque # ;9KDt@  
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未获兑现支票，退票returned cheque j6\{j#q  
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横线支票crossed cheque pD]Ry" ZG  
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普通横线general crossing -*WD.|k  
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特别横线special crossing -~5yl}  
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空白支票blank cheque XhS<GF%  
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失效支票，过期支票stale cheque !:>y.^O  
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普通支票open cheque ur'A;B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \dP2xou=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |ey6Czm  
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支票换现金||兑现to cash a cheque (j '[t  
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清理票款to clear a cheque Y+D#D v |  
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保证兑现to certify a cheque 8&3G|m1-2  
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填写支票数额to fill up a cheque )O_Y(^+ $  
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支票上划线to cross a cheque HQ]g{JVld\  
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开发支票to make out a cheque 65g\WB+/  
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签发支票，开立支票to draw a cheque||to issue a cheque h_H$+!Nzb  
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透支支票to overdraw a cheque Z:5e:M  
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背书支票to endorse a cheque - wCfw
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请付票款||清付票款to pay a cheque||to honour a cheque yyG:Kl  
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支票退票to dishonour a cheque wU+-;C5e  
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拒付支票to refuse a cheque Y=\;$:L[  
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拒付支票to stop payment of a cheque g"^<LX-  
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提示要求付款to present for payment Xb. WI\Eh  
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见票即付持票人payable to bearer a;8q7nC  
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支付指定人payable to order
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已过期||无效out of date||stale }\?UmuolQ  
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请给出票人R/D||refer to drawer PS7ta?V QC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds __O@w.  
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文字与数字不一致words and figures differ @|BaZq,g  
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支票 Y)lYEhF  
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时间已过account closed rlV:% k
 
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更改处应加盖印章alterations require initials )i|0Ubn[|  
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时间已过effects not cleared $z[FL=h)?+  
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停止付款payment stopped N=%4V  
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支票毁损cheque mutilated 0KT^V R  
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汇款||寄钱to remit||to send money ?5VPV9EX  
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寄票供取款||支票支付to send a cheque for payment 7F$G.LhMw  
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寄款人a remitter h[*:\P`  
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收款人a remittee FW=`Fm@z%%  
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国外汇票foreign Bill @y1:=["b  
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国内汇票inland Bill yor6h@F1  
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跟单汇票documentary bill m:-=K
  
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空头汇票accommodation bill h[(.  
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原始汇票original bill nG4}8  
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改写||换新票据renewed bill r7FFZNs!  
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即期汇票sight bill||bill on demand &zV;p  
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…days after date||…days after date…日后付款 ^~`t q+  
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…months after date||…months after date…月后付款 Jp 7m$D%  
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见票后…日付款…days after sight||…days sight )(V!& w6  
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见票后…月付款…months after sight||…months sight x5(B(V@b  
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同组票据set of bills !n3J6%b9y/  
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单张汇票sola of exchange||sole of exchange l<-0@(x)  
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远期汇票usance bill||bill at usance oGKk2oP  
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长期汇票long bill VRA0p[  
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短期汇票short bill h e1=  
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逾期汇票overdue bill I%tJLdL  
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宽限日期days of grace |#J!oBS!  
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电汇telegraphic transfer （T.T） ~T:L0||.%9  
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邮汇postal order||postal note （Am.）||post office order||money order Y N*"q'Yz_  
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本票promissory note （P/N） &-2i+KjEX  
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押汇负责书||押汇保证书letter of hypothecation 97\9!)`,  
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副保||抵押品||付属担保物collateral security 3fhlMOm  
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担保书trust receipt||letter of indemnity "Oq>i9v;|$  
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承兑||认付acceptance SJsRHQ  
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单张承兑general acceptance bqSp4TI  
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有条件承兑qualified acceptance *WK0dn  
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附条件认付conditional acceptance \K%A}gn He  
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部分认付partial acceptance   V>:ubl8j0l