[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。   |XZf:}q5:  
会计报表statement of account 2uEu,YC  
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往来帐目account current WH*&MIjAr/  
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现在往来帐||存款额current accout I^=M>_s4  
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销货帐account sales pDQ,v"  
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共同计算帐项joint account 'z/hj>B<  
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未决帐项outstanding account aL}_j#m{  
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贷方帐项credit account||creditor account F
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借方帐项debit account||debtor account E:AXnnGKO  
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应付帐||应付未付帐account payable :M16ijkx  
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应收帐||应收未收帐account receivable ryPzq}#  
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新交易||新帐new account a9%# J^!  
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未决帐||老帐old account c)?y3LX  
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现金帐cash account t$b`Am  
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流水帐running account L fhd02  
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暂记帐||未定帐suspense account cOSUe_S0w[  
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过期帐||延滞帐overdue account||pastdue account ^c*'O0y[D  
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杂项帐户sundry account EG,RlmcPp  
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详细帐单||明细表detail account 72aj4k]^  
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呆帐bad account x@yF|8  
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会计项目title of account Y`%:hvy~  
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会计薄||帐薄account-book ^j@,N&W:lG  
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营业报告书||损益计算表account of budiness||business report dLLF
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借贷细帐||交验帐account rendered 
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明细帐account stated 7tJPjp4l  
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与…银行开立一户头to open an account with qm2  
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与…银行建立交易to keep account with HKr")K%  
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继续记帐to keep account \U;4\  
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与…有交易to have an account with Q<W9<&VZe  
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作成会计帐||有往来帐项to make out an account with TJFxo? gC"  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with c#sPM!!  
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结帐to close an account wuE]ju<  
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清理未付款to ask an account||to demand an account '7G'R  
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结清差额to balance the account with ^2E\{$J
 
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清算to settle an account||to liquidate an account||to square an account >I
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审查帐目||监查帐目to audit an account 2[f8"'lUQ  
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检查帐目to examine an account D /ysS$!{  
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转入A的帐户to charge the amount to As account {3=M-U~r  
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以计帐方式付款to pay on account SA _5..  
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代理某人||为某人on ones account||on account of one `^HAWo;J  
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为自己计算||独立帐目on ones own account )]x/MC:9r  
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由某人收益并负风险on ones account and risk||for ones account and risk ,)%al76E  
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由某人负担for ones account||for account of one 1_JtD|Jy  
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按某人指示||列入某人帐户by order and for account of one XBQ]A89G  
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列入5月份帐目for May account }^r=(  
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编入某中帐项下to pass to the account of||to place to the account of i'Vrx(y3  
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寄出清算书to send in an account||to send in render an account /G)Y~1ASA%  
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支票薄cheque book v:otR%yt  
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支票陈票人cheque drawer @0}Q"15,I  
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持票人cheque holder GilaON*pK.  
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不记名支票cheque to bearer||bearer cheque k.Tu#7  
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记名支票||认人支票cheque to order RmXC ^VQ  
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到期支票antedated cheque 0*?/s\>PS;  
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未到期支票postdated cheque r>v_NKS]t  
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保付支票certified cheque qmzg68  
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未获兑现支票，退票returned cheque fiDwa ;,  
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横线支票crossed cheque 0Q@ &z  
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普通横线general crossing X[8m76/V  
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特别横线special crossing 9n!<M) E  
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空白支票blank cheque tvptawA.  
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失效支票，过期支票stale cheque CTt3W>'=+  
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普通支票open cheque xW{_c[oA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lY_E=K]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -p`hevRr  
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支票换现金||兑现to cash a cheque 3|RfX  
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清理票款to clear a cheque DY?`Y%"  
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保证兑现to certify a cheque w:Fes  
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填写支票数额to fill up a cheque b&p*IyJR  
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支票上划线to cross a cheque G@h6>O  
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开发支票to make out a cheque o87. (  
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签发支票，开立支票to draw a cheque||to issue a cheque }u5;YNmXxF  
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透支支票to overdraw a cheque S0 M-$  
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背书支票to endorse a cheque \dCoY0Z ;  
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请付票款||清付票款to pay a cheque||to honour a cheque %Vrl"4^}t  
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支票退票to dishonour a cheque )7c\wAs  
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拒付支票to refuse a cheque Fe%Q8RIh_  
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拒付支票to stop payment of a cheque Pe!uk4}
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提示要求付款to present for payment E {4/$}  
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见票即付持票人payable to bearer zv||&Hi  
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支付指定人payable to order F=Z|Ji#  
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已过期||无效out of date||stale ^;$a_eR  
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请给出票人R/D||refer to drawer IX']s;b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |0ACapp!  
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文字与数字不一致words and figures differ @ T'!;)  
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支票 D0v!fF~  
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时间已过account closed [53rSr  
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时间已过effects not cleared yP :>vFd7  
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停止付款payment stopped w[I%Id;E  
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支票毁损cheque mutilated B#&U5fSw+0  
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汇款||寄钱to remit||to send money 8wp)aGTcU  
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寄票供取款||支票支付to send a cheque for payment GC?\GV  
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寄款人a remitter =O?<WJoK  
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收款人a remittee "[L[*>[9!  
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国外汇票foreign Bill 0R\lm<&  
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国内汇票inland Bill =>-:o:Cu{  
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跟单汇票documentary bill jY-{hW+r  
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空头汇票accommodation bill *>h"}e41  
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原始汇票original bill cod__.  
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改写||换新票据renewed bill 1q0DOf]!T  
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即期汇票sight bill||bill on demand !*HH5qh6  
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…days after date||…days after date…日后付款 Qz2Yw `  
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…months after date||…months after date…月后付款 yoGe^gar  
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见票后…日付款…days after sight||…days sight "aIiW VQ  
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见票后…月付款…months after sight||…months sight 6d&dB  
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同组票据set of bills Yf:xM>.%  
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单张汇票sola of exchange||sole of exchange ~Mbo`:>(4v  
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远期汇票usance bill||bill at usance  Z 6KM%R  
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长期汇票long bill 4scY8(1  
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短期汇票short bill t0h@i`  
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逾期汇票overdue bill gEcRJ1Q;C  
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宽限日期days of grace Y'7f"W  
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电汇telegraphic transfer （T.T） 2yZ/'}Mw  
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邮汇postal order||postal note （Am.）||post office order||money order gZ 
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本票promissory note （P/N） [ u7p:?WDW  
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押汇负责书||押汇保证书letter of hypothecation 7Nx5n
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副保||抵押品||付属担保物collateral security r:pS[f|4\  
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担保书trust receipt||letter of indemnity %c+`8 wj  
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承兑||认付acceptance |,!]]YO.V  
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单张承兑general acceptance U`YPzZp_  

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有条件承兑qualified acceptance #?=?<"*j  
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附条件认付conditional acceptance K>
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部分认付partial acceptance   hd+(M[C<9