[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。   d=1\=d/K  
会计报表statement of account Wvb ~j  
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往来帐目account current r1~W(r.x  
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现在往来帐||存款额current accout 4m~y%> &  
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销货帐account sales ^*jwe^  
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共同计算帐项joint account x
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未决帐项outstanding account 2UQF:R?LQ  
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贷方帐项credit account||creditor account #ChTel  
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借方帐项debit account||debtor account ,b^Y8_ltoT  
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应付帐||应付未付帐account payable !bzWgD7j  
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应收帐||应收未收帐account receivable L@RnLaoQ  
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新交易||新帐new account _9-;35D_  
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未决帐||老帐old account q'fOlq  
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现金帐cash account uf]wX(*<k  
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流水帐running account Zk7!CJVM  
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暂记帐||未定帐suspense account [4EIy
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过期帐||延滞帐overdue account||pastdue account n=f?Q=h\3  
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杂项帐户sundry account >q')%j  
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详细帐单||明细表detail account Q?.9BM1V  
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呆帐bad account U e-AF#  
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会计项目title of account 0LGHSDb  
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会计薄||帐薄account-book g}?39?o 4  
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营业报告书||损益计算表account of budiness||business report D41.$t
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借贷细帐||交验帐account rendered C
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明细帐account stated %h_N%B$7c1  
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与…银行开立一户头to open an account with RR`\q>|  
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与…银行建立交易to keep account with g|]Hm*  
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继续记帐to keep account *P12d  
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与…有交易to have an account with meD83,L~N  
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作成会计帐||有往来帐项to make out an account with Z4k'c+  
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清算||清理债务to make up an account Fp+fZU  
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清洁帐目||与…停止交易to close ones account with 7%|HtBXv^  
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结帐to close an account e=i9l  
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清理未付款to ask an account||to demand an account @i>4 k  
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结清差额to balance the account with UotLJa  
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清算to settle an account||to liquidate an account||to square an account D' h%.  
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审查帐目||监查帐目to audit an account o|1_I?_  
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检查帐目to examine an account z|m-nIM  
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转入A的帐户to charge the amount to As account P\2x9T  
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以计帐方式付款to pay on account &bwI7cO  
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代理某人||为某人on ones account||on account of one )VkH':yCM  
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为自己计算||独立帐目on ones own account Y#oY'S .;y  
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由某人收益并负风险on ones account and risk||for ones account and risk Wo/LrCg  
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由某人负担for ones account||for account of one d6g^>}-!t  
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按某人指示||列入某人帐户by order and for account of one tQ(gB_
 
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列入5月份帐目for May account K7]+. f  
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编入某中帐项下to pass to the account of||to place to the account of  pytF K)U  
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寄出清算书to send in an account||to send in render an account oTxE]a,  
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支票薄cheque book nrRP1`!]T  
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支票陈票人cheque drawer fV5MI[t  
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持票人cheque holder TCetd#;R  
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不记名支票cheque to bearer||bearer cheque \[W)[mH_  
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记名支票||认人支票cheque to order b =Oec%Adx  
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到期支票antedated cheque 3.<E{E!F  
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未到期支票postdated cheque /m(v5v7(  
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保付支票certified cheque wJu,N(U  
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未获兑现支票，退票returned cheque )lDmYt7me  
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横线支票crossed cheque GLE"[!s]f  
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普通横线general crossing qpXsQim$~  
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特别横线special crossing d@e2+3<  
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空白支票blank cheque n>\2_$uDI  
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失效支票，过期支票stale cheque &^1{x`Qo=  
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普通支票open cheque tiQeON-Q_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lNba[
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jU0E=;1  
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支票换现金||兑现to cash a cheque P]%)c6Uh  
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清理票款to clear a cheque fOJTy0jX8  
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保证兑现to certify a cheque (C.<H6]=  
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填写支票数额to fill up a cheque )18C(V-x  
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支票上划线to cross a cheque C2C1 @=w  
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开发支票to make out a cheque 8F9x2CM-[C  
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签发支票，开立支票to draw a cheque||to issue a cheque ;cf
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透支支票to overdraw a cheque Lu CiO  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque otX/sg.B*  
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支票退票to dishonour a cheque X o$SQ0K  
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拒付支票to refuse a cheque ?Wc+  J4  
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拒付支票to stop payment of a cheque _L +j6N.h1  

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提示要求付款to present for payment ?dPr HSy  
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见票即付持票人payable to bearer jZD)c_'U  
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支付指定人payable to order F^Bk @  
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已过期||无效out of date||stale 33
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请给出票人R/D||refer to drawer xS>vmnW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5KP\#Y  
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文字与数字不一致words and figures differ +u&[ j/  
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支票 8+J>jZ  
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时间已过account closed 8t. QFze?  
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更改处应加盖印章alterations require initials %`QgG   
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时间已过effects not cleared [uK{``"  
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停止付款payment stopped o.kDOqd  
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支票毁损cheque mutilated %B( rW?p&  
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汇款||寄钱to remit||to send money 3h:y[Vm#9y  
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寄票供取款||支票支付to send a cheque for payment [61*/=gWe  
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寄款人a remitter ,oh;(|=  
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收款人a remittee b0YEIV<$  
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国外汇票foreign Bill as!a!1  
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国内汇票inland Bill 4k-A
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跟单汇票documentary bill a!E22k?((z  
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空头汇票accommodation bill C_k
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原始汇票original bill
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改写||换新票据renewed bill ?nGiif  
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即期汇票sight bill||bill on demand 1wKXOy=v0  
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…days after date||…days after date…日后付款 Qk:Lo*!  
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…months after date||…months after date…月后付款 pWGR#x'  
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见票后…日付款…days after sight||…days sight 1xW!j!A;  
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见票后…月付款…months after sight||…months sight BsIF3sS#9  
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同组票据set of bills u^tQ2&?O!P  
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单张汇票sola of exchange||sole of exchange 7Ed0BJTa  
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远期汇票usance bill||bill at usance RW. qw4  
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长期汇票long bill 4d@yAr}  
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短期汇票short bill \%a0Lp{ I  
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逾期汇票overdue bill 3U@jw,K!{A  
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宽限日期days of grace F] c\Qt  
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电汇telegraphic transfer （T.T） .dlsiBh  

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邮汇postal order||postal note （Am.）||post office order||money order 3x+lf4"  
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本票promissory note （P/N） k:Pn.<  
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押汇负责书||押汇保证书letter of hypothecation + ` |A/w  
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副保||抵押品||付属担保物collateral security GTP'js  
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担保书trust receipt||letter of indemnity /+Z*)q+SbT  
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承兑||认付acceptance 1+FVM\<&  
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单张承兑general acceptance su%(!XJQpg  
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有条件承兑qualified acceptance eY<<Hld  
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附条件认付conditional acceptance Z`S#> o  
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部分认付partial acceptance   <s9{o uZ