[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。   yfi.<G)S  
会计报表statement of account cnQ( G$kh  
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往来帐目account current v vOG]2z  
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现在往来帐||存款额current accout 1?Wk qQ  
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销货帐account sales >P/.X^G0  
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共同计算帐项joint account yX<Sk q  
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未决帐项outstanding account XWH~o:0<2  
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贷方帐项credit account||creditor account evz{@;.R  
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借方帐项debit account||debtor account auK*\Wjm
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应付帐||应付未付帐account payable QS\H[?M$  
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应收帐||应收未收帐account receivable qwoF4_VN  
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新交易||新帐new account .SAOE'Foo  
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未决帐||老帐old account Hyh$-iCa  
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现金帐cash account @FO=0_;y  
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流水帐running account suiO%H^t  
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暂记帐||未定帐suspense account <$metN~9j  
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过期帐||延滞帐overdue account||pastdue account P'l'[Kz{'  
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杂项帐户sundry account "{>BP$Jz  
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详细帐单||明细表detail account &|MdBJ   
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呆帐bad account Z{XF!pS%H  
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会计项目title of account $y{rM%6JU  
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会计薄||帐薄account-book HD%n'@E  
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营业报告书||损益计算表account of budiness||business report $Iz*W ]B!  
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借贷细帐||交验帐account rendered ]Xm+-{5?!R  
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明细帐account stated 1L;3e@G  
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与…银行开立一户头to open an account with SL[EOz#  
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与…银行建立交易to keep account with @b&_xT  
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继续记帐to keep account 0<FT=tKm  
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与…有交易to have an account with g|Tkl  
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作成会计帐||有往来帐项to make out an account with ]xxE_ B7  
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清算||清理债务to make up an account Cu!S|Xj.  
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清洁帐目||与…停止交易to close ones account with a9_KoOa.H  
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结帐to close an account %bp'`B=  
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清理未付款to ask an account||to demand an account GJ\bZ"vDo  
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结清差额to balance the account with R$x(3eyx  
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清算to settle an account||to liquidate an account||to square an account SaOOD-u  
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审查帐目||监查帐目to audit an account |JiN; O+K  
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检查帐目to examine an account [:/mjO K  
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转入A的帐户to charge the amount to As account 8&:dzS  
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以计帐方式付款to pay on account Lh-+i  
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代理某人||为某人on ones account||on account of one RgD :"zeM  
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为自己计算||独立帐目on ones own account yPf,GB"  
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由某人收益并负风险on ones account and risk||for ones account and risk Hv*+HUc(:  
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由某人负担for ones account||for account of one 7WHq'R{@  
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按某人指示||列入某人帐户by order and for account of one c^~R%B x  
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列入5月份帐目for May account p[%B#(]9,  
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编入某中帐项下to pass to the account of||to place to the account of W . dm1  
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寄出清算书to send in an account||to send in render an account 8p]Krs:  
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支票薄cheque book bKQ-PM&I/t  
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支票陈票人cheque drawer lmx'w  
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持票人cheque holder y<)q;fI7  
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不记名支票cheque to bearer||bearer cheque ?r R, h{~  
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记名支票||认人支票cheque to order <a=k"'0  
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到期支票antedated cheque z5`AJrj%  
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未到期支票postdated cheque RQhS]y@e  
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保付支票certified cheque pFb}5Q  
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未获兑现支票，退票returned cheque -{[5P!  

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横线支票crossed cheque *UBukn
 
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普通横线general crossing SQ&nQzL  
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特别横线special crossing [ye!3h&]  
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空白支票blank cheque n}0n!Pr^  
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失效支票，过期支票stale cheque 2IMU &  

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普通支票open cheque |w; hu]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H(|n,c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CG#lpAs  
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支票换现金||兑现to cash a cheque NRT@"3,1YP  
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清理票款to clear a cheque @A|#/]S1  
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保证兑现to certify a cheque $)eS Gslz  
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填写支票数额to fill up a cheque w*]FJ-b<.j  
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支票上划线to cross a cheque J"F
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开发支票to make out a cheque l|{[vZpT  
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签发支票，开立支票to draw a cheque||to issue a cheque !!ma]pB,  
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透支支票to overdraw a cheque +xgP&nw[-  
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背书支票to endorse a cheque CUHT5J*sY  
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请付票款||清付票款to pay a cheque||to honour a cheque 2Y<]X7Ch:  
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支票退票to dishonour a cheque ?3 k_YN"  
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拒付支票to refuse a cheque h5pfmN\-5  
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拒付支票to stop payment of a cheque }r!+wp   
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提示要求付款to present for payment =<#G~8WYz  
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见票即付持票人payable to bearer *z)gSX  
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支付指定人payable to order 9cUa@;*1  
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已过期||无效out of date||stale 9Li*L&B)  
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请给出票人R/D||refer to drawer G_J}^B*?%v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4xr^4\lk  
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文字与数字不一致words and figures differ Q}OloA(+  
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支票 ~F@n `!c  
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时间已过account closed yDK
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更改处应加盖印章alterations require initials y|KQ`;  
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时间已过effects not cleared D@gC(&U/6  
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停止付款payment stopped o]Ne|PEpO  
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支票毁损cheque mutilated ,++HiYOG}e  
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汇款||寄钱to remit||to send money {+hABusq  
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寄票供取款||支票支付to send a cheque for payment B os`+Y  
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寄款人a remitter 'Xj^cX  
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收款人a remittee !>> A@3  
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国外汇票foreign Bill C0N}B1-MU  
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国内汇票inland Bill b.RU%Y#>\  
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跟单汇票documentary bill 5aW#zgxXg  
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空头汇票accommodation bill j [lS.Lb  
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原始汇票original bill )<J #RgE  
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改写||换新票据renewed bill 8}[<3K%*g  
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即期汇票sight bill||bill on demand D
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…days after date||…days after date…日后付款 ;X;x.pi  
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…months after date||…months after date…月后付款 r.LOj6c  
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见票后…日付款…days after sight||…days sight Tl_o+jj  
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见票后…月付款…months after sight||…months sight #Sy~ t{4  
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同组票据set of bills !:vQg+S  
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单张汇票sola of exchange||sole of exchange rmX5-k  
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远期汇票usance bill||bill at usance mT j  
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长期汇票long bill TFbF^Kd#:d  
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短期汇票short bill +@rc(eOwvN  
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逾期汇票overdue bill yg4ILL  
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宽限日期days of grace 4vH.B)S-  
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电汇telegraphic transfer （T.T） { lZ<'p  
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邮汇postal order||postal note （Am.）||post office order||money order afcyAzIB&  
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本票promissory note （P/N） h"N#/zQ  
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押汇负责书||押汇保证书letter of hypothecation jRdW=/q+(  
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副保||抵押品||付属担保物collateral security odq3@ ziO  
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担保书trust receipt||letter of indemnity rg+3pX\{  
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承兑||认付acceptance '#8;b U  
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单张承兑general acceptance qv+}|+aL:  
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有条件承兑qualified acceptance l_*:StyR+  
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附条件认付conditional acceptance 6I\mhw!pQ  
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部分认付partial acceptance   k+& 1?]