[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。   [PrJf"Z "  
会计报表statement of account LUx'Dm"  
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往来帐目account current `T2DGv  
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现在往来帐||存款额current accout ;(g"=9 e  
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销货帐account sales >hnhV6s s  
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共同计算帐项joint account <1V>0[[e  
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未决帐项outstanding account jN+2+P%OL  
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贷方帐项credit account||creditor account |[bQJ<v6  
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借方帐项debit account||debtor account A.P*@}9  
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应付帐||应付未付帐account payable Im`R2_(]  
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应收帐||应收未收帐account receivable NjA\*M9  
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新交易||新帐new account 49#? I:l  
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未决帐||老帐old account 5sMyH[5zY  
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现金帐cash account k*T&>$k}^  
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流水帐running account y=WCR*N  
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暂记帐||未定帐suspense account $-]PD`wmY  
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过期帐||延滞帐overdue account||pastdue account `l}r&z(8  
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杂项帐户sundry account {cYbM[}U"  
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详细帐单||明细表detail account cX-)]D  
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呆帐bad account RjQdlr6*  
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会计项目title of account 5},kXXN{+  
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会计薄||帐薄account-book #_OrS/H  
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营业报告书||损益计算表account of budiness||business report nHi6$} I  
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借贷细帐||交验帐account rendered ZvO,1B  
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明细帐account stated 0E#3XhU  
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与…银行开立一户头to open an account with Tn8GLn  
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与…银行建立交易to keep account with q+-Bl  
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继续记帐to keep account YV0K&d  
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与…有交易to have an account with P*;zDQy  
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作成会计帐||有往来帐项to make out an account with e7.!=R{6  
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清算||清理债务to make up an account /P/S0  
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清洁帐目||与…停止交易to close ones account with C}{$'#DV2  
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结帐to close an account SrVJ Q~:>  
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清理未付款to ask an account||to demand an account #Mz N7  
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结清差额to balance the account with QDC]g.x  
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清算to settle an account||to liquidate an account||to square an account 5!PU+9Kh  
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审查帐目||监查帐目to audit an account uz1t uX_  
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检查帐目to examine an account In)#`E` g.  
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转入A的帐户to charge the amount to As account RJ%~=D  
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以计帐方式付款to pay on account shlL(&Py  
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代理某人||为某人on ones account||on account of one ?hS n)  
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为自己计算||独立帐目on ones own account L44-: 3  
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由某人收益并负风险on ones account and risk||for ones account and risk hIw<gb4J%  
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由某人负担for ones account||for account of one Xv'M\T}6C+  
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按某人指示||列入某人帐户by order and for account of one 5w`v 3o  
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列入5月份帐目for May account JQ%`]=n(/  
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编入某中帐项下to pass to the account of||to place to the account of :JqH.Sqk  
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寄出清算书to send in an account||to send in render an account EpeTfD
 
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支票薄cheque book `ejE)VL=8h  
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支票陈票人cheque drawer j3~:\H  
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持票人cheque holder 5-bd1 !o  
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不记名支票cheque to bearer||bearer cheque (hVhzw"~  
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记名支票||认人支票cheque to order B[Uvj~g  
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到期支票antedated cheque *:3flJt  
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未到期支票postdated cheque on+ c*#  
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保付支票certified cheque &?/h#oF@\  
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未获兑现支票，退票returned cheque :sFP{rFx~  
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横线支票crossed cheque mKPyM<Q  
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普通横线general crossing $Dd IY}  
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特别横线special crossing ykxjT@[  
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空白支票blank cheque pA+W 8v#*  
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失效支票，过期支票stale cheque "44VvpQC  
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普通支票open cheque T c4N\Cy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hUcG3IOBf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^UZEdR;  
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支票换现金||兑现to cash a cheque v-3In\T=^  
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清理票款to clear a cheque [2gK^o&t  
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保证兑现to certify a cheque ec[
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填写支票数额to fill up a cheque ^!L'Aoy;E  
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支票上划线to cross a cheque Vz!W(+  
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开发支票to make out a cheque ~EG`[cv  
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签发支票，开立支票to draw a cheque||to issue a cheque ;"hED:z6%  
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透支支票to overdraw a cheque rP>iPDf  
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背书支票to endorse a cheque <f&
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请付票款||清付票款to pay a cheque||to honour a cheque T YGUB%A  
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支票退票to dishonour a cheque dElOy?v  
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拒付支票to refuse a cheque laG@SV  
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拒付支票to stop payment of a cheque obKWnet  
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提示要求付款to present for payment :p0|4g
 
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见票即付持票人payable to bearer (xf_  
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支付指定人payable to order 6ziiV_p  
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已过期||无效out of date||stale WL$nchS9  
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请给出票人R/D||refer to drawer SN+B8*!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 83~ Gu[  
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文字与数字不一致words and figures differ GxE"q-G  
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支票 #va|&QBZxM  
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时间已过account closed F4'g}yOLd  
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更改处应加盖印章alterations require initials iU3)4(R  
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时间已过effects not cleared v$c*3H.seM  
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停止付款payment stopped g&9E>wT  
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支票毁损cheque mutilated !R*%F  
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汇款||寄钱to remit||to send money qj*IKS  
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寄票供取款||支票支付to send a cheque for payment P'f0KZL;  
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寄款人a remitter }YUUCq&  
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收款人a remittee lrSdFJ%  
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国外汇票foreign Bill  .b] 32Ww  
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国内汇票inland Bill )zw}+z3st  
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跟单汇票documentary bill C =fs[  

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空头汇票accommodation bill g-^Cf  
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原始汇票original bill TAz
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改写||换新票据renewed bill hgCF!eud  
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即期汇票sight bill||bill on demand O8BxXa@5  
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…days after date||…days after date…日后付款 Jp)>Wd  
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…months after date||…months after date…月后付款 }W&hPC  
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见票后…日付款…days after sight||…days sight X\3IY:Q@T  
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见票后…月付款…months after sight||…months sight jJ% *hDZ6t  
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同组票据set of bills $q#|B3N%  
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单张汇票sola of exchange||sole of exchange :32  
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远期汇票usance bill||bill at usance 2GRh8G&5  
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长期汇票long bill @DK,ka(  
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短期汇票short bill GC ul6,w  
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逾期汇票overdue bill cad1eOT'  
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宽限日期days of grace mj :8ZZ  
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电汇telegraphic transfer （T.T） 2&fIF}vk>m  
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邮汇postal order||postal note （Am.）||post office order||money order ]5D?Sc#-  
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本票promissory note （P/N） !pl<  
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押汇负责书||押汇保证书letter of hypothecation @TC_XU)&  
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副保||抵押品||付属担保物collateral security Fs_V3i3|L  
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担保书trust receipt||letter of indemnity C)`ZI8  
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承兑||认付acceptance R{)Sv|+`  
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单张承兑general acceptance Z 2Fm=88  
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有条件承兑qualified acceptance Y>Q9?>
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附条件认付conditional acceptance /ow/)\/}  
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部分认付partial acceptance   YnuC<y &p