[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。   .Q!pQ"5  
会计报表statement of account x
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往来帐目account current y
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现在往来帐||存款额current accout T`2a)  
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销货帐account sales b=kY9!GN,v  
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共同计算帐项joint account |,T "_R_K  

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未决帐项outstanding account _LFABG=  
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贷方帐项credit account||creditor account pQoZDD@B$  
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借方帐项debit account||debtor account g:YU uZ  
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应付帐||应付未付帐account payable 63'L58O  
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应收帐||应收未收帐account receivable ~i0>[S3'  
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新交易||新帐new account #!>`$  
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未决帐||老帐old account !1mAq+q!  
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现金帐cash account o\qeX|.70  
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流水帐running account X{iidTW`xv  
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暂记帐||未定帐suspense account KP!7hJhw  
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过期帐||延滞帐overdue account||pastdue account I#xhmsF  
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杂项帐户sundry account xM>dv5<E  
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详细帐单||明细表detail account G }M!  
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呆帐bad account }'\M}YM  
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会计项目title of account we?t/YB=  
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会计薄||帐薄account-book +PO& z!F  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered JM*rPzp  
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明细帐account stated !" : arK  
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与…银行开立一户头to open an account with gwYTOs^  
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与…银行建立交易to keep account with ,I[A~  
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继续记帐to keep account FD}>}fLv  
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与…有交易to have an account with q}5&B=2pM  
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作成会计帐||有往来帐项to make out an account with GG_A'eX:I  
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清算||清理债务to make up an account F[OBPPQ3  
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清洁帐目||与…停止交易to close ones account with {EupB?   
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结帐to close an account ]H<C Rw  

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清理未付款to ask an account||to demand an account dUJNr_  
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结清差额to balance the account with ]QU52R@M  
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清算to settle an account||to liquidate an account||to square an account ,K6]Q|U@r  
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审查帐目||监查帐目to audit an account et]* 5Y6  

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检查帐目to examine an account 6YU2  !x  
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转入A的帐户to charge the amount to As account AQ 7e  
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以计帐方式付款to pay on account gkk<-j'  
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代理某人||为某人on ones account||on account of one #-HN[U?Gs  
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为自己计算||独立帐目on ones own account EJtU(HmW  
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由某人收益并负风险on ones account and risk||for ones account and risk =OZ_\vO  
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由某人负担for ones account||for account of one Ju9
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按某人指示||列入某人帐户by order and for account of one z:G9Uu3H(  
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列入5月份帐目for May account 6~/H#8Kdn  
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编入某中帐项下to pass to the account of||to place to the account of GQZUC\cB  
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寄出清算书to send in an account||to send in render an account ,`7GI*Vq  
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支票薄cheque book j&mL]'Zy  
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支票陈票人cheque drawer XN0Y#l  
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持票人cheque holder #"M Pe4  
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不记名支票cheque to bearer||bearer cheque z,7^dlT  
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记名支票||认人支票cheque to order mC7Y *  
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到期支票antedated cheque $S}x'F!4_  
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未到期支票postdated cheque 7. .vaq#  
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保付支票certified cheque q':wSu u  
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未获兑现支票，退票returned cheque 5!zvoX9  
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横线支票crossed cheque sriz b  
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普通横线general crossing MGzF+ln^U  
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特别横线special crossing 7nz
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空白支票blank cheque )X;cS} yp  
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失效支票，过期支票stale cheque ZD%_PgiT  
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普通支票open cheque t1{}-JlA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OX/.v?
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;Ph)BY<  
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支票换现金||兑现to cash a cheque N%A`rY}u  
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清理票款to clear a cheque ?_>^<1I1  
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保证兑现to certify a cheque pptM&Y  
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填写支票数额to fill up a cheque YOV4)P"  
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支票上划线to cross a cheque pJIE@Q|hi  
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开发支票to make out a cheque VNrO(j DUv  
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签发支票，开立支票to draw a cheque||to issue a cheque ,r 2VP\hLh  
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透支支票to overdraw a cheque BU:Ecchbr  
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背书支票to endorse a cheque 2PR7M. V7  
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请付票款||清付票款to pay a cheque||to honour a cheque $FQcDo|[  
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支票退票to dishonour a cheque w,![;wG  
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拒付支票to refuse a cheque #K#Mv/  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment kQw
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见票即付持票人payable to bearer dqD;y#/  
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支付指定人payable to order Yz2{LW[ K  
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已过期||无效out of date||stale 6; 5)/q  
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请给出票人R/D||refer to drawer m3xz=9Ve  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1UW s_|X!  
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文字与数字不一致words and figures differ +R "AA_A?  
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支票 j`2B}@2  
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时间已过account closed _kn]#^ucCe  
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更改处应加盖印章alterations require initials xw4ey<"I  
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时间已过effects not cleared OlEpid'Z  
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停止付款payment stopped T@(6hEmP,  
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支票毁损cheque mutilated =a?a@+  
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汇款||寄钱to remit||to send money uyL72($  
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寄票供取款||支票支付to send a cheque for payment 54=}GnZN  
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寄款人a remitter De;,=BSp  
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收款人a remittee rwoF}}  
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国外汇票foreign Bill =Q@6c   
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国内汇票inland Bill ?hKm&B;d  
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跟单汇票documentary bill m6-76ma,hi  
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空头汇票accommodation bill # 2d,U\_  
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原始汇票original bill $ >;a'f~  
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改写||换新票据renewed bill B0v|{C   
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即期汇票sight bill||bill on demand HQl~Dh0DJ  

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…days after date||…days after date…日后付款 q=njKC  
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…months after date||…months after date…月后付款 /0 _zXQyV  
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见票后…日付款…days after sight||…days sight a/34WFC  
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见票后…月付款…months after sight||…months sight VxkEez'|  
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同组票据set of bills 5\&]J7(  
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单张汇票sola of exchange||sole of exchange !x8kB Di,  
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远期汇票usance bill||bill at usance w]}f6VlEl  

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长期汇票long bill $,@JYLC2  
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短期汇票short bill Iqx 84  
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逾期汇票overdue bill {l@WCR  
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宽限日期days of grace \+9;!VWhl  
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电汇telegraphic transfer （T.T） L0xsazX:x  
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邮汇postal order||postal note （Am.）||post office order||money order 3Soy3Xp  
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本票promissory note （P/N） HD H  
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押汇负责书||押汇保证书letter of hypothecation e,"FnW  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity 4kh8W~i;/  
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承兑||认付acceptance /?U!y?t&@  
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单张承兑general acceptance ]Zk}ZG>6  
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有条件承兑qualified acceptance 7@3sUA_Go  
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附条件认付conditional acceptance JnHNkCaU  
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部分认付partial acceptance   d"GDZ[6