[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。   B*}:YV  
会计报表statement of account >UXNR`?  
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往来帐目account current @h%Nn)QBq  
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现在往来帐||存款额current accout ugs9>`fF&  
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销货帐account sales H ;)B5C  
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共同计算帐项joint account x-~=@oiv  
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未决帐项outstanding account wB"`lY  
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贷方帐项credit account||creditor account 5I/lFoy7  
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借方帐项debit account||debtor account 7Q?^wx  
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应付帐||应付未付帐account payable D=}\]Krmay  
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应收帐||应收未收帐account receivable 9u%(9Ae  
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新交易||新帐new account yV*4|EkvW  
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未决帐||老帐old account xcH&B%;f  
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现金帐cash account Yh;A)Np  
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流水帐running account }
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暂记帐||未定帐suspense account ~EU\\;1Rmq  
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过期帐||延滞帐overdue account||pastdue account %^[D+1ULb  

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杂项帐户sundry account ],Yy)<e.  
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详细帐单||明细表detail account 4eJR=h1  
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呆帐bad account nu(7YYCM$  
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会计项目title of account n#@Qd!uzM  
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会计薄||帐薄account-book m=SI *V  
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营业报告书||损益计算表account of budiness||business report dT[JVl+3=  
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借贷细帐||交验帐account rendered  Nd&UWk^  
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明细帐account stated 2=/-,kOL_  
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与…银行开立一户头to open an account with [c;#>UQMf  
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与…银行建立交易to keep account with ~clX2U8u`  
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继续记帐to keep account t"Ah]sD  
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与…有交易to have an account with Hf\sF(, (  
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作成会计帐||有往来帐项to make out an account with Fm,` ]CO  
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清算||清理债务to make up an account gdA2u;q  
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清洁帐目||与…停止交易to close ones account with y.c6r> }  
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结帐to close an account 0%dOi ko  
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清理未付款to ask an account||to demand an account M/dgW`c  

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结清差额to balance the account with yDwh]t  
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清算to settle an account||to liquidate an account||to square an account ^9:`D@Z+  
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审查帐目||监查帐目to audit an account yV )fJ_  
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检查帐目to examine an account #-<Go
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转入A的帐户to charge the amount to As account ,>h"~X  
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以计帐方式付款to pay on account T+ZA"i+   
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代理某人||为某人on ones account||on account of one Y?NL|cW4  
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为自己计算||独立帐目on ones own account c '
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由某人收益并负风险on ones account and risk||for ones account and risk 6dR+qJa6i  
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由某人负担for ones account||for account of one kt2_WW[  
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按某人指示||列入某人帐户by order and for account of one "Zgwe,#  
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列入5月份帐目for May account ]yf?i350  
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编入某中帐项下to pass to the account of||to place to the account of /B@{w-N  
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寄出清算书to send in an account||to send in render an account C!*!n^qA  
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支票薄cheque book 0vm>*M*p
 
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支票陈票人cheque drawer Kq3c Kp4  
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持票人cheque holder eUA]OF@  
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不记名支票cheque to bearer||bearer cheque 1y'Y+1.<  
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记名支票||认人支票cheque to order SV>tw
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到期支票antedated cheque ^9[Q;
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未到期支票postdated cheque 7&ED>Bk  
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保付支票certified cheque }<04\t?  
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未获兑现支票，退票returned cheque f jx`|MJ  
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横线支票crossed cheque Y,}_LS$f  
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普通横线general crossing u.GnXuax  
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特别横线special crossing ``-N2U5  
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空白支票blank cheque G4)~p!TSQ  
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失效支票，过期支票stale cheque Fv$tl)p*  
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普通支票open cheque c7e,lgG-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ir9GgB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5;a*Xf%V  
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支票换现金||兑现to cash a cheque  -vvyG  
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清理票款to clear a cheque UqP{Cyy{  
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保证兑现to certify a cheque ,Bk5 (e  
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填写支票数额to fill up a cheque |+#Zuq  
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支票上划线to cross a cheque ^b8~X [1J_  
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开发支票to make out a cheque P?0X az  
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签发支票，开立支票to draw a cheque||to issue a cheque 4E$MhP  
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透支支票to overdraw a cheque RTOA'|[0M  
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背书支票to endorse a cheque 'a~@q~!  
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请付票款||清付票款to pay a cheque||to honour a cheque -C=0Pg]ga  
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支票退票to dishonour a cheque )x.%P
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拒付支票to refuse a cheque Rh="<'d  
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拒付支票to stop payment of a cheque 8`4M
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提示要求付款to present for payment Xoj" rR9|  
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见票即付持票人payable to bearer "HOZ2_(o  
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支付指定人payable to order Ot=>~(u0  
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已过期||无效out of date||stale At7!Pas#@g  
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请给出票人R/D||refer to drawer g6M>S1oOO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +=tdgw/  
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文字与数字不一致words and figures differ = 0 ~4k#  
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支票 Gek?+|m  
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时间已过account closed &PMQ]B  
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更改处应加盖印章alterations require initials ~Ntk-p  
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时间已过effects not cleared v({O*OR  
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停止付款payment stopped -H?c4? 5  
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支票毁损cheque mutilated O8;/oL4 U  
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汇款||寄钱to remit||to send money ieyK$q  
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寄票供取款||支票支付to send a cheque for payment geQ!}zXWi  
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寄款人a remitter }dc0ZRKgx  
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收款人a remittee 80nEQT y  
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国外汇票foreign Bill 0cm34\*  
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国内汇票inland Bill {B+}LL!  
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跟单汇票documentary bill (~~m8VJ>  
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空头汇票accommodation bill &2ED<%hH`  
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原始汇票original bill VMah3T!  
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改写||换新票据renewed bill [Uup5+MCv  
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即期汇票sight bill||bill on demand '!m6^*m|c  
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…days after date||…days after date…日后付款 ']k<'`b|  
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…months after date||…months after date…月后付款 |4\1V=(  
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见票后…日付款…days after sight||…days sight O3sV)  
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见票后…月付款…months after sight||…months sight F`g(vD>  
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同组票据set of bills 3aW<FSgP  
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单张汇票sola of exchange||sole of exchange z+MH co"  
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远期汇票usance bill||bill at usance 6b|<$Je9  
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长期汇票long bill 33oW3vS  
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短期汇票short bill Znb={hh  
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逾期汇票overdue bill b~aM=71  
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宽限日期days of grace t6"%u3W8M  
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电汇telegraphic transfer （T.T） R*r4)+gd  
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邮汇postal order||postal note （Am.）||post office order||money order M@ U>@x;  
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本票promissory note （P/N） RqA>"[L  
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押汇负责书||押汇保证书letter of hypothecation 5m1J&T
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副保||抵押品||付属担保物collateral security |Y uf/G%/  
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担保书trust receipt||letter of indemnity |^Io
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承兑||认付acceptance <{#_;7h"  
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单张承兑general acceptance 5_(\Cd<#  
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有条件承兑qualified acceptance C~2!@<y  
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附条件认付conditional acceptance YdhV a!Y  
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部分认付partial acceptance   \HO)ss)"