[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。   O|^J;fS:  
会计报表statement of account X-,oL.:c  
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往来帐目account current NJ-Ji> w  
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现在往来帐||存款额current accout =NI?Jk*iAq  
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销货帐account sales M+HhTW;I=  
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共同计算帐项joint account $?]`2*i  
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未决帐项outstanding account g7*Uuh#  
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贷方帐项credit account||creditor account '<uM\v^k  
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借方帐项debit account||debtor account &NoA, `|7  
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应付帐||应付未付帐account payable V+@}d
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应收帐||应收未收帐account receivable q9j~|GE|  
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新交易||新帐new account dzAumWoh  
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未决帐||老帐old account /#(IV_Eol  
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现金帐cash account fDplYn#  
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流水帐running account 8Q<Nl=g>'  
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暂记帐||未定帐suspense account A
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过期帐||延滞帐overdue account||pastdue account z _\L@b  
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杂项帐户sundry account r0lI&25
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详细帐单||明细表detail account 2)|=+DN;  
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呆帐bad account % R25, V  
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会计项目title of account V61oK  
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会计薄||帐薄account-book  ov,  
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营业报告书||损益计算表account of budiness||business report ]J!#"m-]  
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借贷细帐||交验帐account rendered v@[3R7|4  
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明细帐account stated Ezew@*(  
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与…银行开立一户头to open an account with 27c0wzq  
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与…银行建立交易to keep account with T?!SEblP]  
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继续记帐to keep account 2D"my]FnF  
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与…有交易to have an account with NwYQ6VEA  
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作成会计帐||有往来帐项to make out an account with }DjVZ48  
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清算||清理债务to make up an account N5;z5E  
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清洁帐目||与…停止交易to close ones account with <HRPloVKo  
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结帐to close an account k&t.(r\  
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清理未付款to ask an account||to demand an account ivl %%nY'  
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结清差额to balance the account with ;7qzQ{Km  
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清算to settle an account||to liquidate an account||to square an account Z*q&^/N  
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审查帐目||监查帐目to audit an account |*zgX]-+;  
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检查帐目to examine an account -;"A\2_y  
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转入A的帐户to charge the amount to As account 4x+[?fw  
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以计帐方式付款to pay on account TeZu*c  
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代理某人||为某人on ones account||on account of one f&5S`}C  
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为自己计算||独立帐目on ones own account zpf<!x^  
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由某人收益并负风险on ones account and risk||for ones account and risk It/'R-H  
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由某人负担for ones account||for account of one y[jp)&N`  
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按某人指示||列入某人帐户by order and for account of one Z&H_+u3j  
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列入5月份帐目for May account ]QHZ[C  
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编入某中帐项下to pass to the account of||to place to the account of +Gy 9K  
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寄出清算书to send in an account||to send in render an account ^P [#
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支票薄cheque book o^d|/;  
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支票陈票人cheque drawer /s(PFN8#Y  
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持票人cheque holder @sd
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不记名支票cheque to bearer||bearer cheque eo!+UFZbY  
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记名支票||认人支票cheque to order XCn;<$3w  
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到期支票antedated cheque I%j]pY4  
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未到期支票postdated cheque L5&,sJz  
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保付支票certified cheque !#olG}#[  
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未获兑现支票，退票returned cheque . '-t>(}v  
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横线支票crossed cheque F*:H&,  
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普通横线general crossing pFo,@
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特别横线special crossing :c[T@[  
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空白支票blank cheque r9-)+R J  
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失效支票，过期支票stale cheque {N-*eV9#  
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普通支票open cheque k@9q5lu;T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kf)s3I/`(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C[JPohm  
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支票换现金||兑现to cash a cheque ~^eC?F(  
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清理票款to clear a cheque Cz4l  
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保证兑现to certify a cheque 7I6& *I  
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填写支票数额to fill up a cheque `XbV*{7  

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支票上划线to cross a cheque \OF"hPq  
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开发支票to make out a cheque T(eNK c2  
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签发支票，开立支票to draw a cheque||to issue a cheque ()@+QE$  
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透支支票to overdraw a cheque }Xy<F?Mh  
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背书支票to endorse a cheque <UO'&?G  
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请付票款||清付票款to pay a cheque||to honour a cheque ;(9q, )  
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支票退票to dishonour a cheque HA(
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拒付支票to refuse a cheque 5i1Xumh 4  
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拒付支票to stop payment of a cheque FOd)zU*L2  
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提示要求付款to present for payment ,v+~vXO&\  
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见票即付持票人payable to bearer ^iaG>rvA  
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支付指定人payable to order w#M66=je_  
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已过期||无效out of date||stale aI:G(C?jm  
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请给出票人R/D||refer to drawer 8n^v,s>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qXJBLIG  
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文字与数字不一致words and figures differ 0R%R2p'wG  
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支票 >F~]r$G  
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时间已过account closed Eh&et0&=g  

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更改处应加盖印章alterations require initials |i7j}i  
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时间已过effects not cleared bZ.q?Hlfk  
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停止付款payment stopped `|\z#Et  
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支票毁损cheque mutilated CVp `G"W:  
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汇款||寄钱to remit||to send money J~3+j6?%  
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寄票供取款||支票支付to send a cheque for payment n-P)X<\  
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寄款人a remitter Q,# )  
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收款人a remittee lC8DhRd0_  
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国外汇票foreign Bill N<lO!x1[H*  
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国内汇票inland Bill y6bl&_  
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跟单汇票documentary bill Flrpk`4  
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空头汇票accommodation bill 8Z{e/wnVF  
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原始汇票original bill }IM*Vsk  
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改写||换新票据renewed bill |~
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即期汇票sight bill||bill on demand +j*hbG=  
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…days after date||…days after date…日后付款 'jr\F2  
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…months after date||…months after date…月后付款 PB XRey7>D  
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见票后…日付款…days after sight||…days sight `QpkD8  
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见票后…月付款…months after sight||…months sight (#uz_/xXa  
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同组票据set of bills #H0-Fwo  
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单张汇票sola of exchange||sole of exchange }@Ap_xW  
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远期汇票usance bill||bill at usance +7<W.Zii  
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长期汇票long bill Owe"x2D\  
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短期汇票short bill rKhhx   
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逾期汇票overdue bill M<nKk#!+h  
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宽限日期days of grace zJ"`40V*;  
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电汇telegraphic transfer （T.T） S.4gfY  
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邮汇postal order||postal note （Am.）||post office order||money order ~Av
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本票promissory note （P/N） IqA'Vz,lL  
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押汇负责书||押汇保证书letter of hypothecation Z,jR:_p  
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副保||抵押品||付属担保物collateral security rf ?\s/#OY  
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担保书trust receipt||letter of indemnity ;4:[kv@  
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承兑||认付acceptance -eQ>3x&3r  
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单张承兑general acceptance -4;$NiB?  
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有条件承兑qualified acceptance CVAX?c{
 
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附条件认付conditional acceptance BwJL)$D<S  
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部分认付partial acceptance   o..iT:f;n