[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。   lQolE P.pc  
会计报表statement of account itmdY!;<  
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往来帐目account current f.4m6 "1  
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现在往来帐||存款额current accout k>8,/ AZd  
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销货帐account sales }BpCa6SAs  
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共同计算帐项joint account HW)4#nLhh  
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未决帐项outstanding account U2D E"  
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贷方帐项credit account||creditor account bk**% ]  
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借方帐项debit account||debtor account <4gT8kQ$x  
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应付帐||应付未付帐account payable Bn
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应收帐||应收未收帐account receivable Sc!{ o!9\  
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新交易||新帐new account 6iiH+Nc  
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未决帐||老帐old account Z\{"/( Hi  
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现金帐cash account uY,(3x  
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流水帐running account %<|w:z$vp  
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暂记帐||未定帐suspense account zFy0SzF  
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过期帐||延滞帐overdue account||pastdue account ,4bqjkX5q  
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杂项帐户sundry account SjT8eH #  
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详细帐单||明细表detail account wHSas[4k  
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呆帐bad account lKo07s
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会计项目title of account #{]X<et  
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会计薄||帐薄account-book DYJ F6O  
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营业报告书||损益计算表account of budiness||business report @Sxb}XI!f  
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借贷细帐||交验帐account rendered Nwu,:}T  
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明细帐account stated EV}c,*);y  
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与…银行开立一户头to open an account with :"Vfn:Q  
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与…银行建立交易to keep account with 7B@[`>5?%L  
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继续记帐to keep account NwH`t#zd  
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与…有交易to have an account with 8]!%mrS  
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作成会计帐||有往来帐项to make out an account with ''+6qH-.|]  
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清算||清理债务to make up an account os|Y=a  
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清洁帐目||与…停止交易to close ones account with 3z^l  
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结帐to close an account 35}{dr  
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清理未付款to ask an account||to demand an account 5

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结清差额to balance the account with DOi\D
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清算to settle an account||to liquidate an account||to square an account  4wLp  
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审查帐目||监查帐目to audit an account ET;=o+\d  
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检查帐目to examine an account `4Jlf!  
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转入A的帐户to charge the amount to As account 9~8UG (  
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以计帐方式付款to pay on account B>dX
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代理某人||为某人on ones account||on account of one #!,tI
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为自己计算||独立帐目on ones own account ({/@=e x*  
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由某人收益并负风险on ones account and risk||for ones account and risk Y{]RhRR  
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由某人负担for ones account||for account of one $<jI<vD+:  
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按某人指示||列入某人帐户by order and for account of one !(=bH"P  
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列入5月份帐目for May account D'y/pv}!  
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编入某中帐项下to pass to the account of||to place to the account of ejYJOTT{^  
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寄出清算书to send in an account||to send in render an account > <WR]`G  
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支票薄cheque book }a= &o6=  
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支票陈票人cheque drawer }5#<`8  
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持票人cheque holder OA#AiQUR  
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不记名支票cheque to bearer||bearer cheque ;kO Op@e  
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记名支票||认人支票cheque to order JCNZtWF  
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到期支票antedated cheque f`@$saFD  
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未到期支票postdated cheque x6A*vP0nm)  
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保付支票certified cheque 9I*zgM!F  
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未获兑现支票，退票returned cheque ?[Xv(60]  
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横线支票crossed cheque +5(
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普通横线general crossing w4Nm4To  
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特别横线special crossing der'<Q.U:k  
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空白支票blank cheque Afi;s.,  
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失效支票，过期支票stale cheque Uu xbN-u  
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普通支票open cheque o9-b!I2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tW;?4}JR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /7#KkMg  
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支票换现金||兑现to cash a cheque a=bP   
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清理票款to clear a cheque N8.K[m  
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保证兑现to certify a cheque u*u>F@C8  
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填写支票数额to fill up a cheque Q*|O9vu'D  
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支票上划线to cross a cheque Z(LDA ZG  
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开发支票to make out a cheque Z
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签发支票，开立支票to draw a cheque||to issue a cheque 6FPGQ0q  
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透支支票to overdraw a cheque -AwR$<q'  
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背书支票to endorse a cheque {6Tw+/`P  
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请付票款||清付票款to pay a cheque||to honour a cheque Hm2}xnY  
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支票退票to dishonour a cheque WtF  
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拒付支票to refuse a cheque (pXZ$R:  
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拒付支票to stop payment of a cheque iyNyj44 H  
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提示要求付款to present for payment %0 (,f  
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见票即付持票人payable to bearer wWm1G
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支付指定人payable to order ^44AE5TO  
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已过期||无效out of date||stale +jD?h-]  
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请给出票人R/D||refer to drawer *IWO ,!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FNlzpCT~L  
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文字与数字不一致words and figures differ [FLRrTcE  
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支票 %RA8M- d  
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时间已过account closed %g7 !4  
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更改处应加盖印章alterations require initials Lf_`8Ux  
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时间已过effects not cleared `Q?rQ3A}  
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停止付款payment stopped mk?&`_X1  
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支票毁损cheque mutilated v^2q\A-?  
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汇款||寄钱to remit||to send money &Ji!*~sE  
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寄票供取款||支票支付to send a cheque for payment <PL94  
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寄款人a remitter >Qg`Us
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收款人a remittee )P   
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国外汇票foreign Bill sd|5oz)  
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国内汇票inland Bill |r2U4^  
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跟单汇票documentary bill 9m^"ca  
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空头汇票accommodation bill 3e
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原始汇票original bill bHx09F]  
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改写||换新票据renewed bill .f)&;Af^  
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即期汇票sight bill||bill on demand m~`d<RM/  
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…days after date||…days after date…日后付款 -Zs.4@GH  
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…months after date||…months after date…月后付款 B",5"'id  
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见票后…日付款…days after sight||…days sight hp ?4w),
 
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见票后…月付款…months after sight||…months sight qfJi[8".  
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同组票据set of bills 04;E^,V  
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单张汇票sola of exchange||sole of exchange qUNK Dt  
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远期汇票usance bill||bill at usance c*>8VW>  
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长期汇票long bill Dnx` !  
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短期汇票short bill H?]%b!gQG  
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逾期汇票overdue bill %5g(|Y]  
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宽限日期days of grace AW{"9f4  
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电汇telegraphic transfer （T.T） 3?%?J^/a  
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邮汇postal order||postal note （Am.）||post office order||money order v3p'*81;  

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本票promissory note （P/N） -uk}Fou  
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押汇负责书||押汇保证书letter of hypothecation 1]&FB{l  
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副保||抵押品||付属担保物collateral security -v@LJCK7I  
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担保书trust receipt||letter of indemnity +nAbcBJAl  
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承兑||认付acceptance n g,&;E   
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单张承兑general acceptance M*gbA5  
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有条件承兑qualified acceptance ''Y'ZsQ;  
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附条件认付conditional acceptance Ee3-oHa  
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部分认付partial acceptance   `B$rr4_