[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。   VTy9_~q  
会计报表statement of account %D$]VSP;  
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往来帐目account current Ar*^; /  
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现在往来帐||存款额current accout MZ+^-@X  
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销货帐account sales P3$Q&^?  
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共同计算帐项joint account W Suw
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未决帐项outstanding account S<'[%ihx  
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贷方帐项credit account||creditor account AGLscf.  
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借方帐项debit account||debtor account &=VDASEu  
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应付帐||应付未付帐account payable uEX!xx?Q#  
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应收帐||应收未收帐account receivable &Z`#cMR{H  
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新交易||新帐new account '&\kxNglJ  
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未决帐||老帐old account /5u<78GW1  
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现金帐cash account 2 B  
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流水帐running account 8uWa=C)  
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暂记帐||未定帐suspense account ; #&yn=^  
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过期帐||延滞帐overdue account||pastdue account y!_C/!d  
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杂项帐户sundry account )v.=jup[  
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详细帐单||明细表detail account eQ]~dA8>  
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呆帐bad account 7t0er'VC  
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会计项目title of account uFinv2Z'  
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会计薄||帐薄account-book q1d}{DU  
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营业报告书||损益计算表account of budiness||business report ;'#8tGv=  
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借贷细帐||交验帐account rendered %[ Z
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明细帐account stated l~w2B>i)  
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与…银行开立一户头to open an account with s@K4u^$A  
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与…银行建立交易to keep account with TJ6*t!'*X  
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继续记帐to keep account EyJJ0  
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与…有交易to have an account with ^/I 7|u]  
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作成会计帐||有往来帐项to make out an account with ,Z&xNBX  
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清算||清理债务to make up an account `ZYoA t]C~  
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清洁帐目||与…停止交易to close ones account with 4i)1'{e  
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结帐to close an account '3/4?wi  
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清理未付款to ask an account||to demand an account *2pt%eav  
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结清差额to balance the account with V_:1EBzz  
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清算to settle an account||to liquidate an account||to square an account N., X<G.H  
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审查帐目||监查帐目to audit an account x nsLf?>]  
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检查帐目to examine an account LO9=xGj.  
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转入A的帐户to charge the amount to As account rK'L6o  
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以计帐方式付款to pay on account '\l"   
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代理某人||为某人on ones account||on account of one U6glp@s  
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为自己计算||独立帐目on ones own account jwc
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由某人收益并负风险on ones account and risk||for ones account and risk 'nzg6^I7g  
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由某人负担for ones account||for account of one bn|I>e  
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按某人指示||列入某人帐户by order and for account of one py$Q  
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列入5月份帐目for May account .[]r}[lU  
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编入某中帐项下to pass to the account of||to place to the account of Z^bQ^zk-  
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寄出清算书to send in an account||to send in render an account h{)kQLuzT  
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支票薄cheque book Mo |;'+  
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支票陈票人cheque drawer L O}@dL  
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持票人cheque holder \T4v|P w\  
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不记名支票cheque to bearer||bearer cheque &W|[r(  
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记名支票||认人支票cheque to order R[zpD%CI  
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到期支票antedated cheque fe\mL mK9  
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未到期支票postdated cheque []\+k31D  
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保付支票certified cheque QJZK|*  
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未获兑现支票，退票returned cheque &agWaf1%a  
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横线支票crossed cheque F8nYV  
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普通横线general crossing '*Z1tDFS  
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特别横线special crossing ny]?I
  
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空白支票blank cheque qFicBpB  
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失效支票，过期支票stale cheque kI,yU}<Fq  
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普通支票open cheque !eGC6o}f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]vz%iv_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `vU%*g&R  
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支票换现金||兑现to cash a cheque ;d@#XIS&-(  
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清理票款to clear a cheque nyX2|m&  
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保证兑现to certify a cheque <!&[4-;fU  
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填写支票数额to fill up a cheque aKJwofD  
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支票上划线to cross a cheque S~<$Hy*kh  
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开发支票to make out a cheque $6qh| >z.  
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签发支票，开立支票to draw a cheque||to issue a cheque a`wc\T^
 
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透支支票to overdraw a cheque zp6C3RG(  
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背书支票to endorse a cheque .L+6 $8m  
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请付票款||清付票款to pay a cheque||to honour a cheque bAdn &  
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支票退票to dishonour a cheque We)xB  
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拒付支票to refuse a cheque c& <Fr[AK  
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拒付支票to stop payment of a cheque _qU4Fadgm  
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提示要求付款to present for payment bkRLC_/d  
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见票即付持票人payable to bearer /pm]BC  
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支付指定人payable to order MlcR"gl*  
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已过期||无效out of date||stale T=<@]$?  
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请给出票人R/D||refer to drawer MvuQz7M#d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ; a/X<  
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文字与数字不一致words and figures differ -M~8{buxv  
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支票 SII;n2[Z e  
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时间已过account closed j >Ht@Wi  
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更改处应加盖印章alterations require initials w2;eh]k  
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时间已过effects not cleared u$h 4lIl  
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停止付款payment stopped >i_2OV  
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支票毁损cheque mutilated 6q*9[<8  
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汇款||寄钱to remit||to send money cq5jPZ}  
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寄票供取款||支票支付to send a cheque for payment [V^WGW2oY  
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寄款人a remitter 
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收款人a remittee 46$._h P  
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国外汇票foreign Bill B,<da1(a  
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国内汇票inland Bill 5
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跟单汇票documentary bill fo5i
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空头汇票accommodation bill vBRQp&Yw
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原始汇票original bill e7@ojOQ%  
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改写||换新票据renewed bill jB`,u|FG  
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即期汇票sight bill||bill on demand oT^{b\XN  
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…days after date||…days after date…日后付款 3_txg>P"  
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…months after date||…months after date…月后付款 =5Q]m6-SgV  
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见票后…日付款…days after sight||…days sight /~}}"zx&  
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见票后…月付款…months after sight||…months sight a
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同组票据set of bills qLw{?sH}J/  
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单张汇票sola of exchange||sole of exchange 8C[ C{qOJ  
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远期汇票usance bill||bill at usance LUuZ9$t0J"  
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长期汇票long bill : y5<go8e  
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短期汇票short bill #Yr9AVr}K  
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逾期汇票overdue bill O>^C4c!  
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宽限日期days of grace 3 |hHR  
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电汇telegraphic transfer （T.T） r41\r
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邮汇postal order||postal note （Am.）||post office order||money order } p&&_?  
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本票promissory note （P/N） "Qja1TQ  
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押汇负责书||押汇保证书letter of hypothecation *d"DA[ (  
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副保||抵押品||付属担保物collateral security `e(vH` VZ  
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担保书trust receipt||letter of indemnity P@,nA41,j  
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承兑||认付acceptance #B:hPZM1  
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单张承兑general acceptance S(uf(q|{  
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有条件承兑qualified acceptance J41G&$j(  
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附条件认付conditional acceptance f-5:wM&  
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部分认付partial acceptance   vP!{",>