[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。   ;ESuj '*t  
会计报表statement of account j5yxdjx9  
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往来帐目account current  Mk-Rl  

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现在往来帐||存款额current accout UF)4K3X  
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销货帐account sales Y^Olcz  
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共同计算帐项joint account #
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未决帐项outstanding account $1h,<$5H  
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贷方帐项credit account||creditor account A{:PpYs  
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借方帐项debit account||debtor account p)$DpNL% p  
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应付帐||应付未付帐account payable GJ L lMi  
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应收帐||应收未收帐account receivable )PRyDC-  
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新交易||新帐new account ;BsPms@U  
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未决帐||老帐old account wgK:^DP  
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现金帐cash account |z!Y,zaX  
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流水帐running account ltKUpRE\?  
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暂记帐||未定帐suspense account Ylc[ghx  
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过期帐||延滞帐overdue account||pastdue account M(l>^N8W8  
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杂项帐户sundry account |fx*F}1  
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详细帐单||明细表detail account o1j_5c PS  
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呆帐bad account k^ CFu  
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会计项目title of account oT5N_\  
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会计薄||帐薄account-book 7V6gT}R  
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营业报告书||损益计算表account of budiness||business report lg)jc3  
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借贷细帐||交验帐account rendered 0XCtw6  
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明细帐account stated [b-wak})aD  

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与…银行开立一户头to open an account with v(+9&  
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与…银行建立交易to keep account with (^fiw  %#  
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继续记帐to keep account K !&{k94  
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与…有交易to have an account with Uq0GbLjv"  
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作成会计帐||有往来帐项to make out an account with 1'c  
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清算||清理债务to make up an account s8,{8k  
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清洁帐目||与…停止交易to close ones account with r|U'2+vn  
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结帐to close an account 7,.Hj&'B  
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清理未付款to ask an account||to demand an account RcQo1  
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结清差额to balance the account with X2avo|6e  
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清算to settle an account||to liquidate an account||to square an account . zM  
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审查帐目||监查帐目to audit an account 9cJzL"yi  
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检查帐目to examine an account bERYC|  
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转入A的帐户to charge the amount to As account zLQplw`#  
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以计帐方式付款to pay on account ~HbZRDcJc  
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代理某人||为某人on ones account||on account of one G813NoS o  
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为自己计算||独立帐目on ones own account ISy\g`d`C  
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由某人收益并负风险on ones account and risk||for ones account and risk f_}FYeg  
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由某人负担for ones account||for account of one cwK6$Ax  
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按某人指示||列入某人帐户by order and for account of one j(Tt-a("z  
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列入5月份帐目for May account 2" (vjnfH  
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编入某中帐项下to pass to the account of||to place to the account of ;IX3w:Aw  
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寄出清算书to send in an account||to send in render an account /p
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支票薄cheque book ndRy&[f7  
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支票陈票人cheque drawer IZ /Md@C  
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持票人cheque holder d,j"8\@  
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不记名支票cheque to bearer||bearer cheque F5 Tah{  
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记名支票||认人支票cheque to order aagN-/mgm  
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到期支票antedated cheque @;m7u
  
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未到期支票postdated cheque <F!On5=W*  
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保付支票certified cheque {<7!=@j  
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未获兑现支票，退票returned cheque l;$HG
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横线支票crossed cheque g1-^@&q  
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普通横线general crossing Gz;.?=&iF  
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特别横线special crossing #N\kMJl$l  
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空白支票blank cheque Uu xbN-u  
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失效支票，过期支票stale cheque h?[3{Z^  
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普通支票open cheque ]fz 0E:x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /7#KkMg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w7NJ~iy  
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支票换现金||兑现to cash a cheque uKF?UXc  
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清理票款to clear a cheque ],vUW#6$N  
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保证兑现to certify a cheque :|/bEP]p/  
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填写支票数额to fill up a cheque ]nE_(*w  
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支票上划线to cross a cheque uJVu:E.
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开发支票to make out a cheque PGZ.\i  
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签发支票，开立支票to draw a cheque||to issue a cheque GFd~..$  
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透支支票to overdraw a cheque c|q!C0X[  
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背书支票to endorse a cheque ]Hk8XT@Q+  
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请付票款||清付票款to pay a cheque||to honour a cheque ;EstUs3  
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支票退票to dishonour a cheque pni n;;D*  
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拒付支票to refuse a cheque pQr `$:ga  
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拒付支票to stop payment of a cheque lV!ecJw$  
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提示要求付款to present for payment \wRbhN  
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见票即付持票人payable to bearer q:Gi Qk-  
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支付指定人payable to order `9M:B&  
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已过期||无效out of date||stale J^[>F {8!n  
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请给出票人R/D||refer to drawer ,[enGw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @$'k1f(u>  
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文字与数字不一致words and figures differ GKdQ   
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支票 nTO,d$!Kp  
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时间已过account closed kzPHPERA]  
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更改处应加盖印章alterations require initials E/x``,k  
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时间已过effects not cleared b%<-(o/  
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停止付款payment stopped l;
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支票毁损cheque mutilated Gs]m; "o|  
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汇款||寄钱to remit||to send money {xb8H  
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寄票供取款||支票支付to send a cheque for payment @Bs7kjuX  
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寄款人a remitter _E0XUT!rA  
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收款人a remittee ktX\{g!U  
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国外汇票foreign Bill :t
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国内汇票inland Bill LLp/ SWe  

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跟单汇票documentary bill XL9smFq  
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空头汇票accommodation bill -!d'!; ]  
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原始汇票original bill KO*# ^+
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改写||换新票据renewed bill }_,
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即期汇票sight bill||bill on demand c~1+5&  
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…days after date||…days after date…日后付款 'mwgHo<u  
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…months after date||…months after date…月后付款 1f3c3PJ  
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见票后…日付款…days after sight||…days sight j p"hbV  
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见票后…月付款…months after sight||…months sight KM-d8^\:  
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同组票据set of bills P/!W']OO  
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单张汇票sola of exchange||sole of exchange Zk: Kux[7  
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远期汇票usance bill||bill at usance ,1K`w:uhS  
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长期汇票long bill Svicw`uX0  
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短期汇票short bill 9$q35e  
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逾期汇票overdue bill XN&cM,   
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宽限日期days of grace }?)U`zF)7}  
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电汇telegraphic transfer （T.T） h(K}N5`  
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邮汇postal order||postal note （Am.）||post office order||money order 7G+E+A5o&  
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本票promissory note （P/N） ?,`g h}>  
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押汇负责书||押汇保证书letter of hypothecation \iRmGvT  
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副保||抵押品||付属担保物collateral security 2YQ;Kh"S   
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担保书trust receipt||letter of indemnity 25j?0P"&  
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承兑||认付acceptance !>#gm7  
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单张承兑general acceptance ?_B'#,tI  
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有条件承兑qualified acceptance }}Zg/ (  
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附条件认付conditional acceptance h$#PboLd  
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部分认付partial acceptance   e8E'X