[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。   p;#@#>h  
会计报表statement of account okwkMd-yW  
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往来帐目account current :Vdo.uUa  
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现在往来帐||存款额current accout dgbq Mu"  
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销货帐account sales Q[rmsk2L'  
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共同计算帐项joint account :~"Dwrui  
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未决帐项outstanding account B}?$kp  
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贷方帐项credit account||creditor account c]Z@L~WW  
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借方帐项debit account||debtor account Zqi;by%  
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应付帐||应付未付帐account payable Q[6<Y,}(pd  
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应收帐||应收未收帐account receivable sKCfI]  
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新交易||新帐new account @Jh;YDr`A  
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未决帐||老帐old account PSB@yV <  
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现金帐cash account a +lTAe  
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流水帐running account nW"ml$  
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暂记帐||未定帐suspense account oMV^W^<  
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过期帐||延滞帐overdue account||pastdue account Y'9<fSn5&  
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杂项帐户sundry account g@s'-8}X^  
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详细帐单||明细表detail account -guVl4 V  
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呆帐bad account i9B1/?^W&  
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会计项目title of account QVJvuiUh  
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会计薄||帐薄account-book jb {5   
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营业报告书||损益计算表account of budiness||business report P6([[mmG  
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借贷细帐||交验帐account rendered <Q%:c4N  
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明细帐account stated J6m(\o  
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与…银行开立一户头to open an account with $KGpcl  
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与…银行建立交易to keep account with AcCM W@e  
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继续记帐to keep account M!E#T-)  
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与…有交易to have an account with DHO+JtO  
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作成会计帐||有往来帐项to make out an account with ;N/=)
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清算||清理债务to make up an account 7h3JH  
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清洁帐目||与…停止交易to close ones account with S3(2.c~  
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结帐to close an account !Ho=(6V  
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清理未付款to ask an account||to demand an account wc ! v /A  
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结清差额to balance the account with .+"SDtoX  
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清算to settle an account||to liquidate an account||to square an account !"Q8KV  
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审查帐目||监查帐目to audit an account K)`\u7Bu  
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检查帐目to examine an account e!5nz_J1}  
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转入A的帐户to charge the amount to As account `[+nz rLkO  
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以计帐方式付款to pay on account ?=]*r>a3  
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代理某人||为某人on ones account||on account of one f]BG`rJX  
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为自己计算||独立帐目on ones own account USnKj_e  
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由某人收益并负风险on ones account and risk||for ones account and risk %rQ5 <U  
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由某人负担for ones account||for account of one [G/q*a:K  

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按某人指示||列入某人帐户by order and for account of one -o+_PL $\  
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列入5月份帐目for May account N b(f  
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编入某中帐项下to pass to the account of||to place to the account of [FKmZzEy  
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寄出清算书to send in an account||to send in render an account B{W2D  
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支票薄cheque book nm*! #hx  
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支票陈票人cheque drawer o(~>a  
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持票人cheque holder fPHv|_XM>  
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不记名支票cheque to bearer||bearer cheque `4Z#/g  
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记名支票||认人支票cheque to order 9U58#  
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到期支票antedated cheque x}1(okc  
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未到期支票postdated cheque Z8kO*LYv  
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保付支票certified cheque F& H~JJ  
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未获兑现支票，退票returned cheque HqOSQ<-Fo  
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横线支票crossed cheque UNYU2ze'  
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普通横线general crossing O(/K@e  
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特别横线special crossing BD=;4SLT  
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空白支票blank cheque %)l2dK&9"j  
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失效支票，过期支票stale cheque {(7.X4\x  
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普通支票open cheque P). @o.xl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "! Mu5Ga  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 30<dEoF  
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支票换现金||兑现to cash a cheque R"O9~s6N  
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清理票款to clear a cheque WJz

 
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保证兑现to certify a cheque w0*6GCP  
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填写支票数额to fill up a cheque 2N)Ywqvj  

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支票上划线to cross a cheque $yCj80m\  
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开发支票to make out a cheque ^@[[,1"
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签发支票，开立支票to draw a cheque||to issue a cheque `RmB{qgB  
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透支支票to overdraw a cheque ,Y!T!o}1  
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背书支票to endorse a cheque cPS!%?}I  
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请付票款||清付票款to pay a cheque||to honour a cheque Xq)'p8C?  
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支票退票to dishonour a cheque ORHC bw9  
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拒付支票to refuse a cheque {UPIdQ'g  
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拒付支票to stop payment of a cheque A6UtpyS*'  
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提示要求付款to present for payment m=}kGzIY4  
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见票即付持票人payable to bearer !.w S+  
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支付指定人payable to order twN(]w}Ps|  
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已过期||无效out of date||stale |owh F  
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请给出票人R/D||refer to drawer RE7[bM3a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #/1Bam6
 
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文字与数字不一致words and figures differ T-x`ut7c  
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支票 5&xvY.!27V  
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时间已过account closed Z?@07Y[|K  
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更改处应加盖印章alterations require initials ~/.&Z`ls  
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时间已过effects not cleared C[s*Na-  
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停止付款payment stopped |_rj12.xo  
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支票毁损cheque mutilated 9Z*vp^3  
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汇款||寄钱to remit||to send money 1jF}g`At  
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寄票供取款||支票支付to send a cheque for payment L%<1C\k  
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寄款人a remitter l)|CPSN?w  
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收款人a remittee 9X(bByEO  
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国外汇票foreign Bill QO,y/@Ph  
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国内汇票inland Bill 3HA{18{4uP  
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跟单汇票documentary bill B845BSmh  
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空头汇票accommodation bill E*ic9Za8`h  
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原始汇票original bill AiyjrEa%  
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改写||换新票据renewed bill YF"D;.  
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即期汇票sight bill||bill on demand o1Xk\R{  
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…days after date||…days after date…日后付款 ^qDkSoqC"  
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…months after date||…months after date…月后付款 |%tR#!&[:g  
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见票后…日付款…days after sight||…days sight /0r2v/0  
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见票后…月付款…months after sight||…months sight ="u(o(j"  
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同组票据set of bills Mpj3<vj   
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单张汇票sola of exchange||sole of exchange u'N'<(\k  
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远期汇票usance bill||bill at usance QQ?` 1W  
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长期汇票long bill fkx 9I m4  
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短期汇票short bill aMHIOA%Kh  
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逾期汇票overdue bill JL*-L*|Zcl  
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宽限日期days of grace -m__I U  
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电汇telegraphic transfer （T.T） mMa7 Eyaf  
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邮汇postal order||postal note （Am.）||post office order||money order |g7E*1Ie  

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本票promissory note （P/N） kp0>8rkF  
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押汇负责书||押汇保证书letter of hypothecation \(Hg_]>m  
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副保||抵押品||付属担保物collateral security 7&+Gv6E  
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担保书trust receipt||letter of indemnity q!FJP9x  
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承兑||认付acceptance D@0eYX4s  
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单张承兑general acceptance Z&PwNr/  
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有条件承兑qualified acceptance P+]39p{  
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附条件认付conditional acceptance mjH8q&szf  
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部分认付partial acceptance   J]Y." hi