[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。   yaI jXv  
会计报表statement of account ^(qR({cX  
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往来帐目account current #g Rns  
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现在往来帐||存款额current accout &b 19s=Z,  
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销货帐account sales 1Zp^X:(  
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共同计算帐项joint account w*4sT+ P  
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未决帐项outstanding account \AD|;tA\vE  
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贷方帐项credit account||creditor account x Sv@K5"8!  
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借方帐项debit account||debtor account *&F~<HC2+  
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应付帐||应付未付帐account payable G4f%=Z  
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应收帐||应收未收帐account receivable OFw93UJ Y  
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新交易||新帐new account -$j|&l  
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未决帐||老帐old account ey[+"6Awne  
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现金帐cash account '$be+Z32  
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流水帐running account Gn?<~8a  
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暂记帐||未定帐suspense account oyo V1jO  
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过期帐||延滞帐overdue account||pastdue account l=t$XWh!  
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杂项帐户sundry account 8 gzf$Oc  
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详细帐单||明细表detail account '"Y(2grP  
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呆帐bad account "\M^jO  
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会计项目title of account d,caOE8N  
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会计薄||帐薄account-book `%S#XJU  
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营业报告书||损益计算表account of budiness||business report :f5"w+   
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借贷细帐||交验帐account rendered +
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明细帐account stated xC+TO  
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与…银行开立一户头to open an account with _Kf8,|+  
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与…银行建立交易to keep account with p? L*vcU  
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继续记帐to keep account  d| OEZx  
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与…有交易to have an account with ZF~@a+o  
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作成会计帐||有往来帐项to make out an account with pDV8B/{  
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清算||清理债务to make up an account hX9vtV5L  
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清洁帐目||与…停止交易to close ones account with -h8@B+  
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结帐to close an account qe<aJn  
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清理未付款to ask an account||to demand an account m;@8z[ ^5  
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结清差额to balance the account with +nU=)x?38  
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清算to settle an account||to liquidate an account||to square an account g?E8zf `  
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审查帐目||监查帐目to audit an account 4U> g0  
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检查帐目to examine an account mr2fNA>kR  
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转入A的帐户to charge the amount to As account C8t;E`  
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以计帐方式付款to pay on account @id!F<+%oD  
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代理某人||为某人on ones account||on account of one 4t,f$zk  
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为自己计算||独立帐目on ones own account #5%ipWPHb  
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由某人收益并负风险on ones account and risk||for ones account and risk ^C'{# p"  
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由某人负担for ones account||for account of one ek1<9"y  
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按某人指示||列入某人帐户by order and for account of one W:>XXUU  
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列入5月份帐目for May account K_F"j!0  
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编入某中帐项下to pass to the account of||to place to the account of gH yJ~  
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寄出清算书to send in an account||to send in render an account 0BQ{ZT-Kh  
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支票薄cheque book QB3er]y0%  
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支票陈票人cheque drawer t;V^OGflv  
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持票人cheque holder t;`ULp~&  
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不记名支票cheque to bearer||bearer cheque PD~vq^@Q  
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记名支票||认人支票cheque to order Gk xtGe  
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到期支票antedated cheque +j %y#_~  
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未到期支票postdated cheque 1@i/N  
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保付支票certified cheque v#EFklOP  
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未获兑现支票，退票returned cheque xIwILY|W=  
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横线支票crossed cheque o=6 <?v7  
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普通横线general crossing j#xGB]  
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特别横线special crossing 'Yi="kno  
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空白支票blank cheque mZM,"Wq,  
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失效支票，过期支票stale cheque mi.,Z`]o  
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普通支票open cheque '1(6@5tyWk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ANJL8t-m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9 )!
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支票换现金||兑现to cash a cheque |>[qC O  
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清理票款to clear a cheque KVr9kcs  
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保证兑现to certify a cheque ,RM8D)m\  
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填写支票数额to fill up a cheque \#WWJh"W  
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支票上划线to cross a cheque -FI)o`AE  
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开发支票to make out a cheque +2}cR66%  
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签发支票，开立支票to draw a cheque||to issue a cheque *W2)!C|  
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透支支票to overdraw a cheque l qwy5#  
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背书支票to endorse a cheque (_8.gS[  
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请付票款||清付票款to pay a cheque||to honour a cheque M. % p'^5  
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支票退票to dishonour a cheque F[SZwMf29  
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拒付支票to refuse a cheque l@*$C&E  
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拒付支票to stop payment of a cheque y<w_>O  
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提示要求付款to present for payment CHZ/@g c  
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见票即付持票人payable to bearer Xwdcy J!  
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支付指定人payable to order T#i;=NP"  
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已过期||无效out of date||stale $[?N^   
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请给出票人R/D||refer to drawer Y'~O_coG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3@\/5I xn  
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文字与数字不一致words and figures differ q4w]9b/  
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支票 \wsVO"/  
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时间已过account closed }|2A6^F
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更改处应加盖印章alterations require initials J&fIWZ  
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时间已过effects not cleared XP o#qT8n  
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停止付款payment stopped YcX"Z~O6j=  
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支票毁损cheque mutilated ]tT=j N&(  
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汇款||寄钱to remit||to send money G^nG^HTo5  
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寄票供取款||支票支付to send a cheque for payment x$` lQ%  
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寄款人a remitter NYP3u_ QX  
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收款人a remittee Z
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国外汇票foreign Bill N[3Y~HX!q  
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国内汇票inland Bill r2+ZxM
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跟单汇票documentary bill ~!mY0odH  
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空头汇票accommodation bill 3bezYk  
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原始汇票original bill E_A 5KLP  
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改写||换新票据renewed bill k6z ]-XG  
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即期汇票sight bill||bill on demand iR9duP+  
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…days after date||…days after date…日后付款 cSB_b.@"1  
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…months after date||…months after date…月后付款 HxW/t7Z(  
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见票后…日付款…days after sight||…days sight D`[@7$t  
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见票后…月付款…months after sight||…months sight Y
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同组票据set of bills MtPdpm6\  
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单张汇票sola of exchange||sole of exchange DAf@-~c  
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远期汇票usance bill||bill at usance GY@:[u.&  
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长期汇票long bill .Ow8C  
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短期汇票short bill 8EJP~bt  
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逾期汇票overdue bill ?-2s}IJO  
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宽限日期days of grace sqV~Dw  
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电汇telegraphic transfer （T.T） NLx TiyQy  
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邮汇postal order||postal note （Am.）||post office order||money order 6XCFL-o-  
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本票promissory note （P/N） ,gG RCp  
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押汇负责书||押汇保证书letter of hypothecation hP.Km%C)0n  
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副保||抵押品||付属担保物collateral security w?8\9\ ;?  
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担保书trust receipt||letter of indemnity R: Ih#2R  
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承兑||认付acceptance YIgHLM(  
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单张承兑general acceptance /!;v$es S  
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有条件承兑qualified acceptance ^
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附条件认付conditional acceptance xqY'-Hom  
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部分认付partial acceptance   f9kd&#O&