[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。   mXyN{`q=  
会计报表statement of account [DDe}D3C  
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往来帐目account current [5!}+8]W  
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现在往来帐||存款额current accout w8R7Ksn(  
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销货帐account sales y<j7iN  
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共同计算帐项joint account ?d%{-  
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未决帐项outstanding account }4!}vkVx  
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贷方帐项credit account||creditor account fdX|t"oz  
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借方帐项debit account||debtor account >'W,8F  
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应付帐||应付未付帐account payable \wsVO"/  
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应收帐||应收未收帐account receivable k(^TXUK\o  
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新交易||新帐new account 1uN;JN `_  
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未决帐||老帐old account HVoPJ!K3  
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现金帐cash account f4\$<g/~  
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流水帐running account B E8
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暂记帐||未定帐suspense account (?8i^T?WP=  
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过期帐||延滞帐overdue account||pastdue account 4hxP`!<  
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杂项帐户sundry account 2bTS,N/>  
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详细帐单||明细表detail account +`gU{e,p  
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呆帐bad account [Z2[Iy  
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会计项目title of account u;H^4} OQ  
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会计薄||帐薄account-book aWRi`poZT
 
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营业报告书||损益计算表account of budiness||business report /v<Gt%3X  
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借贷细帐||交验帐account rendered FIfLDT+Wh  
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明细帐account stated ^pu8\K;~  
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与…银行开立一户头to open an account with rp<
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与…银行建立交易to keep account with `u_MdB}<x;  
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继续记帐to keep account BjPU@rS.U  
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与…有交易to have an account with A#?Cts,M  
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作成会计帐||有往来帐项to make out an account with E>-I |X"L1  
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清算||清理债务to make up an account JBq6Qg  
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清洁帐目||与…停止交易to close ones account with  _}JMBIq$  
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结帐to close an account B>cT<B  
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清理未付款to ask an account||to demand an account =a+  } 6  
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结清差额to balance the account with >L "+8N6  
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清算to settle an account||to liquidate an account||to square an account -'D~nd${  
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审查帐目||监查帐目to audit an account $'eY-U8q  
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检查帐目to examine an account %;u"2L0@  
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转入A的帐户to charge the amount to As account :Hr Fbq  
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以计帐方式付款to pay on account [.Fq l+  
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代理某人||为某人on ones account||on account of one Eld[z{n"  
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为自己计算||独立帐目on ones own account R6;#+ 1D  
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由某人收益并负风险on ones account and risk||for ones account and risk 6=,zkU*i^  
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由某人负担for ones account||for account of one (=c,b9cb  
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按某人指示||列入某人帐户by order and for account of one |nLq 4.  
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列入5月份帐目for May account u=]*,,5
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编入某中帐项下to pass to the account of||to place to the account of kFmtE dhsc  
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寄出清算书to send in an account||to send in render an account uCuB>x&  
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支票薄cheque book SVd@- '-K  
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支票陈票人cheque drawer C%]qK(9vvd  
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持票人cheque holder hp9LV2_5  
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不记名支票cheque to bearer||bearer cheque ceCO*m~  
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记名支票||认人支票cheque to order + 5Dc5Bl  
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到期支票antedated cheque <Y1Plc  
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未到期支票postdated cheque u "k< N|.3  
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保付支票certified cheque _<sN54  
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未获兑现支票，退票returned cheque eh]syeKBj  
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横线支票crossed cheque ;l @lA)i  
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普通横线general crossing *xsBFCR U  
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特别横线special crossing \$Wpt#V  
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空白支票blank cheque <Ohi+a%6  
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失效支票，过期支票stale cheque jED.0,+K!  
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普通支票open cheque BPt? 3tC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '&#gs P9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !^su=c  
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支票换现金||兑现to cash a cheque eeCG#NFY5  
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清理票款to clear a cheque ;]=w6'dP!  
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保证兑现to certify a cheque ,jis@]:  
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填写支票数额to fill up a cheque pIcg+~  
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支票上划线to cross a cheque uWdF7|PN7  
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开发支票to make out a cheque o$.#A]Flb  
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签发支票，开立支票to draw a cheque||to issue a cheque j%nN*ms  
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透支支票to overdraw a cheque gUx}vE-  
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背书支票to endorse a cheque 4joE"H6  
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请付票款||清付票款to pay a cheque||to honour a cheque OmWEa  
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支票退票to dishonour a cheque d|NW&PG  
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拒付支票to refuse a cheque (?1$  
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拒付支票to stop payment of a cheque Zio!j%G  
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提示要求付款to present for payment La1:WYt  
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见票即付持票人payable to bearer ?l6yLn5si^  
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支付指定人payable to order Bn&P@C$7  
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已过期||无效out of date||stale fKY-@B[|  
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请给出票人R/D||refer to drawer IwnDG;+Ap  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7/<~s]D[%  
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文字与数字不一致words and figures differ S&UP;oc  

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时间已过account closed n+=qT$w)  
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更改处应加盖印章alterations require initials SV t~pE+Y  
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时间已过effects not cleared K9xvog  
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停止付款payment stopped $BehU  
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支票毁损cheque mutilated yrEh5v:  
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汇款||寄钱to remit||to send money ++b[>};  
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寄票供取款||支票支付to send a cheque for payment NL:-3W7 vf  
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寄款人a remitter Eo
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收款人a remittee v*Gd=\88  
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国外汇票foreign Bill AjEy@/  
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国内汇票inland Bill h%F.h![*  
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跟单汇票documentary bill g|uyQhsg  
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空头汇票accommodation bill }&/>v' G  
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原始汇票original bill P6kDtUXF  
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改写||换新票据renewed bill |oU I2<"  
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即期汇票sight bill||bill on demand rzHBop-8  
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…days after date||…days after date…日后付款 ./;uhj  
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…months after date||…months after date…月后付款 Gn4b*Y&M]3  
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见票后…日付款…days after sight||…days sight RuYIG?J=/  
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见票后…月付款…months after sight||…months sight 6M&ajl`o  
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同组票据set of bills dakHH @Q  
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单张汇票sola of exchange||sole of exchange 2;T?ry7  
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远期汇票usance bill||bill at usance ;"IWm<]h;-  
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长期汇票long bill XdThl  
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短期汇票short bill Q8Ek}O\MC  
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逾期汇票overdue bill l=9D!64  
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宽限日期days of grace -w2^26ax  
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电汇telegraphic transfer （T.T） 2m*ugBO;  
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邮汇postal order||postal note （Am.）||post office order||money order 2X' H^t]7  
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本票promissory note （P/N） vM5I2C3_>!  
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押汇负责书||押汇保证书letter of hypothecation 2u_=i$xW  
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副保||抵押品||付属担保物collateral security chD7^&5]  
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担保书trust receipt||letter of indemnity "Vc|D (g  
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承兑||认付acceptance Us "G X_  
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单张承兑general acceptance _d~GY,WTdO  
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有条件承兑qualified acceptance YVRE9  
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附条件认付conditional acceptance a&[[@1OY  
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部分认付partial acceptance   Y uZ