[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。   H;.${u^lhd  
会计报表statement of account PZjK 6]N\  
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往来帐目account current 8,DY0PGP  
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现在往来帐||存款额current accout oZCjci-  
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销货帐account sales zD z"Dn 9  
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共同计算帐项joint account nQ5N\RAZ  
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未决帐项outstanding account 8v V<A*`  
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贷方帐项credit account||creditor account /nas~{B  
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借方帐项debit account||debtor account ZKp9k6  
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应付帐||应付未付帐account payable D%%@+3a  
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应收帐||应收未收帐account receivable !0DOj["  
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新交易||新帐new account )r|Pm-:A{  
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未决帐||老帐old account r0L'
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现金帐cash account ( \o &Gl  
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流水帐running account $_orxu0W  
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暂记帐||未定帐suspense account Cak-J~=  
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过期帐||延滞帐overdue account||pastdue account DR c-L$bD  
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杂项帐户sundry account <4,LTB]9-  
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详细帐单||明细表detail account V \Sl->:  
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呆帐bad account W~Ae&gcn#  
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会计项目title of account * G 0I2  
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会计薄||帐薄account-book Qf.]Mw?Bm  
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营业报告书||损益计算表account of budiness||business report <&MY/vV  
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借贷细帐||交验帐account rendered owKOH {otf  
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明细帐account stated 9`Zwa_Tni  
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与…银行开立一户头to open an account with hzV= 7  
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与…银行建立交易to keep account with o%)38T*n3  
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继续记帐to keep account eiJ~1HX)  
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与…有交易to have an account with 9six]
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作成会计帐||有往来帐项to make out an account with y1_z(L;I  
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清算||清理债务to make up an account 49-wFF  
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清洁帐目||与…停止交易to close ones account with >bbvQb+j  
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结帐to close an account fX{Xw0  
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清理未付款to ask an account||to demand an account ykD-
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结清差额to balance the account with sj8lvIY5  
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清算to settle an account||to liquidate an account||to square an account {4YD_$4W  
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审查帐目||监查帐目to audit an account Z7J4rTA  
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检查帐目to examine an account $ 9 k5a  
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转入A的帐户to charge the amount to As account v(~E O(n.  
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以计帐方式付款to pay on account Tl L\&n.$  
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代理某人||为某人on ones account||on account of one >oL| nwn  
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为自己计算||独立帐目on ones own account &EJ/Rl
 
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由某人收益并负风险on ones account and risk||for ones account and risk ', P_a,\  
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由某人负担for ones account||for account of one .$a|&P=S  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account 5#mHWBGd7  
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编入某中帐项下to pass to the account of||to place to the account of H^<?h6T  
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寄出清算书to send in an account||to send in render an account k,LaFe`W  
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支票薄cheque book 5?*Iaw  
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支票陈票人cheque drawer th}&|Y)T2  
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持票人cheque holder B$MHn?  
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不记名支票cheque to bearer||bearer cheque  K0Lc~n/  
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记名支票||认人支票cheque to order _ygdv\^Tet  
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到期支票antedated cheque et<@3wyd]  
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未到期支票postdated cheque #J~xKyJi'  
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保付支票certified cheque KN~Repcz@  
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未获兑现支票，退票returned cheque y1#QP3'Z1  
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横线支票crossed cheque 4F+G;'JV  
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普通横线general crossing [Vj|fy4  
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特别横线special crossing ).jna`A,  
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空白支票blank cheque KJ_L>$ ]*  
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失效支票，过期支票stale cheque *-gmWATC6  
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普通支票open cheque sNJ?Z"5k1h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9\i^.2&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M B,Z4 ^  
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支票换现金||兑现to cash a cheque Hzc^fC  
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清理票款to clear a cheque ||.Ve,<:  
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保证兑现to certify a cheque Xa[lX8$zL  
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填写支票数额to fill up a cheque Wl3fR[@3Q  
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支票上划线to cross a cheque IO?6F@(
 
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开发支票to make out a cheque }fz;La:b  
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签发支票，开立支票to draw a cheque||to issue a cheque y#5;wb<1  
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透支支票to overdraw a cheque }pv<<7}|  
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背书支票to endorse a cheque Q |^c5  
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请付票款||清付票款to pay a cheque||to honour a cheque D~%h3HM  
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支票退票to dishonour a cheque WK6|e [iP  
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拒付支票to refuse a cheque XJi^
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拒付支票to stop payment of a cheque B!z5P"C(~  
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提示要求付款to present for payment yS(tF`H[  
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见票即付持票人payable to bearer SiSxym  
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支付指定人payable to order w B[H&  
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已过期||无效out of date||stale %1VfTr5  
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请给出票人R/D||refer to drawer tXnD>H YV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lVQy {`Ns  
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文字与数字不一致words and figures differ 'w5g s
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支票 YX:[],FP  
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时间已过account closed _l;$<]re\k  
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更改处应加盖印章alterations require initials )j>BvO  
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时间已过effects not cleared |SF5'\d'  
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停止付款payment stopped 5b^`M  
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支票毁损cheque mutilated / !*+9+h  
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汇款||寄钱to remit||to send money oH|<(8efD  
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寄票供取款||支票支付to send a cheque for payment $m-rn'Q  
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寄款人a remitter nmZ J%n  
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收款人a remittee }QqmDK.  
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国外汇票foreign Bill .oNs8._:  
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国内汇票inland Bill S
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跟单汇票documentary bill DVWqrK}q  
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空头汇票accommodation bill =R
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原始汇票original bill x(Us O}  
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改写||换新票据renewed bill *)jhhw=34  
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即期汇票sight bill||bill on demand 4{s3S2f=  
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…days after date||…days after date…日后付款 g J8+HV  
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…months after date||…months after date…月后付款 2)A% 'Akf  
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见票后…日付款…days after sight||…days sight s5DEuu>g  
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见票后…月付款…months after sight||…months sight $X9`~Sv _  
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同组票据set of bills 3Vu_-.ID  
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单张汇票sola of exchange||sole of exchange f8T6(cA  
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远期汇票usance bill||bill at usance Qd %U(|  
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长期汇票long bill <}@*i  
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短期汇票short bill vqC!Ajm  
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逾期汇票overdue bill 
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宽限日期days of grace XYi-o][Mf  
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电汇telegraphic transfer （T.T） (;9-8Y&_d  
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邮汇postal order||postal note （Am.）||post office order||money order =RA8^wI  
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本票promissory note （P/N） ?5N7,|K)  
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押汇负责书||押汇保证书letter of hypothecation FZt a  
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副保||抵押品||付属担保物collateral security ~`xaBz0q  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance Q7!";ol2  
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单张承兑general acceptance pie,^-_.g  
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有条件承兑qualified acceptance r1jsw j%7  
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附条件认付conditional acceptance m,Fug1+N  
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部分认付partial acceptance   6T qs6*