[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。   [\fwn
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会计报表statement of account &N/dxKZcc  
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往来帐目account current g#1Y4  
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现在往来帐||存款额current accout {5ehm  
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销货帐account sales $Dv5TUKw  
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共同计算帐项joint account ESFJN}Q%0.  
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未决帐项outstanding account .>}Z3jUrf  
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贷方帐项credit account||creditor account R S>qP;V*-  
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借方帐项debit account||debtor account "|,KXv')  
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应付帐||应付未付帐account payable v7hw%9(=  
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应收帐||应收未收帐account receivable #2Vq "Zn  
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新交易||新帐new account OOABn*  
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未决帐||老帐old account NweGK  
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现金帐cash account ' 0o^T 7C  
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流水帐running account %uiCC>cC  
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暂记帐||未定帐suspense account |942#rM  
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过期帐||延滞帐overdue account||pastdue account <*/Z>Z_c2  
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杂项帐户sundry account hKnV
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详细帐单||明细表detail account yOP$~L#TWs  
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呆帐bad account wM-H5\9n  
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会计项目title of account LFYSur8  
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会计薄||帐薄account-book m<*+^JN  
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营业报告书||损益计算表account of budiness||business report k!6m'}v  
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借贷细帐||交验帐account rendered cqm:[0Xf5>  
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明细帐account stated CqU^bVs  
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与…银行开立一户头to open an account with Bcb '4*:  
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与…银行建立交易to keep account with Cj YI*  
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继续记帐to keep account #hXvGon
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与…有交易to have an account with {/48n83n  
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作成会计帐||有往来帐项to make out an account with :wUi&xw  
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清算||清理债务to make up an account E!L_"G W  
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清洁帐目||与…停止交易to close ones account with 2gEF$?+q?  
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结帐to close an account Kt/:caD  
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清理未付款to ask an account||to demand an account )FfS7 C\.  
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结清差额to balance the account with nFn}   
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清算to settle an account||to liquidate an account||to square an account b"OHXu  
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审查帐目||监查帐目to audit an account #GUD^#Jh  
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检查帐目to examine an account (''w$qq"D  
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转入A的帐户to charge the amount to As account C+dz0u3s  
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以计帐方式付款to pay on account C@pn4[jTl  
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代理某人||为某人on ones account||on account of one )lJi7 ^,  
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为自己计算||独立帐目on ones own account ]]y,FQ,r  
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由某人收益并负风险on ones account and risk||for ones account and risk UVW4KUxR  
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由某人负担for ones account||for account of one #CW{y?=  
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按某人指示||列入某人帐户by order and for account of one @CoUFdbz  
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列入5月份帐目for May account 1{1mL-I;  
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编入某中帐项下to pass to the account of||to place to the account of jzwHb'4B3  
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寄出清算书to send in an account||to send in render an account 64^l/D(  
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支票薄cheque book Yjl:i*u/  
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支票陈票人cheque drawer ~B7<Yg  
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持票人cheque holder zz8N BO  
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不记名支票cheque to bearer||bearer cheque nB/`~_9  
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记名支票||认人支票cheque to order FV/lBWiQQ  
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到期支票antedated cheque _{GD\Ai_W  
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未到期支票postdated cheque J~h9i=4<bF  
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保付支票certified cheque G-#rWZ&  
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未获兑现支票，退票returned cheque N{6-a  
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横线支票crossed cheque 
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普通横线general crossing ?uW} XAi  
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特别横线special crossing lbh7`xCR  
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空白支票blank cheque +=*ND<$n/E  
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失效支票，过期支票stale cheque 74hRG~  
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普通支票open cheque n>)h9q S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PK&X
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >xXq:4l>}  
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支票换现金||兑现to cash a cheque (Sj<>xgd  
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清理票款to clear a cheque uI3oPP> $  
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保证兑现to certify a cheque C%/@U[;  
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填写支票数额to fill up a cheque %Kh}6   
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支票上划线to cross a cheque ghk"XJ|  
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开发支票to make out a cheque vJ;0%;eu[!  
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签发支票，开立支票to draw a cheque||to issue a cheque n+s=u$%qn  
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透支支票to overdraw a cheque g
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背书支票to endorse a cheque H< qz rO  
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请付票款||清付票款to pay a cheque||to honour a cheque W^ eQ}A+Z  
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支票退票to dishonour a cheque oF s)UR  
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拒付支票to refuse a cheque Yv[<c!\   
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拒付支票to stop payment of a cheque }RQHsS  
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提示要求付款to present for payment /K<>OyR?  
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见票即付持票人payable to bearer 0.B'Bvn=s2  
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支付指定人payable to order g? C<@  
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已过期||无效out of date||stale x(:alG%#  
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请给出票人R/D||refer to drawer yz%o?%@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |doG}C  
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文字与数字不一致words and figures differ pwNF\ ={  
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支票 <{z-<D
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时间已过account closed c(s: f@ 1  
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更改处应加盖印章alterations require initials W O'nW  
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时间已过effects not cleared nlc$"(eA[H  
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停止付款payment stopped
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支票毁损cheque mutilated U(hIT9  
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汇款||寄钱to remit||to send money <ti,W n.  
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寄票供取款||支票支付to send a cheque for payment HcGbe37Xq  
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寄款人a remitter r%`3*<ALV)  
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收款人a remittee D4T(Dce  
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国外汇票foreign Bill pV$A?b"?*  
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国内汇票inland Bill gj4ONm
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跟单汇票documentary bill eRg;)[#0>$  
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空头汇票accommodation bill vtRz;~,Z  
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原始汇票original bill 5L,q,kVS  
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改写||换新票据renewed bill 1/A|$ t[  
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即期汇票sight bill||bill on demand fBKN?]BdN  
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…days after date||…days after date…日后付款 G9CL}=lJ,  
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…months after date||…months after date…月后付款 z\Z+>A  
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见票后…日付款…days after sight||…days sight Iv?1XI=  
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见票后…月付款…months after sight||…months sight a
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同组票据set of bills $LtCI  
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单张汇票sola of exchange||sole of exchange h#uk-7  
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远期汇票usance bill||bill at usance _;:B@Z  
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长期汇票long bill vH6.;j'^  
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短期汇票short bill -c%'f&P  
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逾期汇票overdue bill Nk?/vMaw  
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宽限日期days of grace A9LVS&52  

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电汇telegraphic transfer （T.T） qrcir- +  
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邮汇postal order||postal note （Am.）||post office order||money order 3/ 8<dc  
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本票promissory note （P/N） `|4k>5k  
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押汇负责书||押汇保证书letter of hypothecation 1}OM"V  
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副保||抵押品||付属担保物collateral security >&Y\g?Z6G  
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担保书trust receipt||letter of indemnity |q Pu*vR  
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承兑||认付acceptance fRp(&%8E  
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单张承兑general acceptance .L.9e#?3  
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有条件承兑qualified acceptance X5+$:jq&  
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附条件认付conditional acceptance HP:[aR!2P  
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部分认付partial acceptance   \Npvm49