[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。   jL7MmR#y5"  
会计报表statement of account /n(bThDH  
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往来帐目account current @aiLGw h  
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现在往来帐||存款额current accout Q IMv9;  
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销货帐account sales ,5A>:2 zs  
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共同计算帐项joint account MVeQ5c(  
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未决帐项outstanding account 4 _U,-%/  
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贷方帐项credit account||creditor account +/>YH-P=  
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借方帐项debit account||debtor account b gc<)=  
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应付帐||应付未付帐account payable 9;v"bcQ  
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应收帐||应收未收帐account receivable @H# kvYWmn  
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新交易||新帐new account ?-F'0-t4%  
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未决帐||老帐old account uF3p1by  
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现金帐cash account (Nlm
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流水帐running account L{0OMyUA  
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暂记帐||未定帐suspense account !g&B)0u]*  
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过期帐||延滞帐overdue account||pastdue account g+/U^JIc4l  
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杂项帐户sundry account ` dUiz5o'  
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详细帐单||明细表detail account PZhZK VZx  
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呆帐bad account Iy4MMU  
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会计项目title of account nN\XVGP,t  
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会计薄||帐薄account-book }R5&[hxh4t  
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营业报告书||损益计算表account of budiness||business report q.QYn.CBZz  
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借贷细帐||交验帐account rendered ZL@DD(S-/  
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明细帐account stated j2qfEvU  
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与…银行开立一户头to open an account with "wC5hj]  
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与…银行建立交易to keep account with g uWqHVSs  
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继续记帐to keep account |3@Pt>Ikl  
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与…有交易to have an account with esFL<T  
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作成会计帐||有往来帐项to make out an account with BD#;3?|  
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清算||清理债务to make up an account ( +h I
  
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清洁帐目||与…停止交易to close ones account with "Oko|3  
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结帐to close an account O^%ace1  
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清理未付款to ask an account||to demand an account x,_Ucc.  
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结清差额to balance the account with Z+4Oaf!  
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清算to settle an account||to liquidate an account||to square an account !P3|T\|]+  
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审查帐目||监查帐目to audit an account 9ksrr{tW  
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检查帐目to examine an account +]vl8, 4@  
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转入A的帐户to charge the amount to As account 0eP~F2<bC  
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以计帐方式付款to pay on account M6!brj\[|  
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代理某人||为某人on ones account||on account of one RUu'9#fq  
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为自己计算||独立帐目on ones own account Y,~]ec I  
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由某人收益并负风险on ones account and risk||for ones account and risk 8t!"K_Mkx  
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由某人负担for ones account||for account of one ZrS!R[  
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按某人指示||列入某人帐户by order and for account of one 'QU ?O[CH  
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列入5月份帐目for May account H'.eqZM  
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编入某中帐项下to pass to the account of||to place to the account of LBB[aF,Lr  
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寄出清算书to send in an account||to send in render an account ',pPs=  
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支票薄cheque book j;.&+.  
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支票陈票人cheque drawer psVRdluS   
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持票人cheque holder 9'M_tMm5  
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不记名支票cheque to bearer||bearer cheque zqkmsFH{  
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记名支票||认人支票cheque to order LmE-&  
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到期支票antedated cheque eu=2a>  
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未到期支票postdated cheque J98K:SAR  
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保付支票certified cheque BG"6jQh  
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未获兑现支票，退票returned cheque b%BwGS(z  
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横线支票crossed cheque *K;~V  
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普通横线general crossing Jj!T7f*-GX  
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特别横线special crossing 0czy:d,M%  
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空白支票blank cheque 1\McsX4  
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失效支票，过期支票stale cheque Ah,Zm4:  
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普通支票open cheque >g?,BK@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r~sGot+sQA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mp#5Vc  
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支票换现金||兑现to cash a cheque u^ T2  
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清理票款to clear a cheque /ZczfM\  
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保证兑现to certify a cheque t~Uqsa>n@'  
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填写支票数额to fill up a cheque A >x
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支票上划线to cross a cheque 0q/g:"|j  
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开发支票to make out a cheque '?-GZ0oM  
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签发支票，开立支票to draw a cheque||to issue a cheque _h5@3>b3r  
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透支支票to overdraw a cheque "xh ]>_;&'  
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背书支票to endorse a cheque p<$z!|7m  
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请付票款||清付票款to pay a cheque||to honour a cheque vXyaOZ  

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支票退票to dishonour a cheque gllXJM^ -  
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拒付支票to refuse a cheque o\2#o5#  
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拒付支票to stop payment of a cheque k{9s>l~'  
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提示要求付款to present for payment HmQuRW  
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见票即付持票人payable to bearer 514;!Q4K  
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支付指定人payable to order qdzc"-gH`  
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已过期||无效out of date||stale J8(v65  
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请给出票人R/D||refer to drawer h@l5MH=|%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OZ0q6"  
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文字与数字不一致words and figures differ ]
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支票 #~ UG9@a  
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时间已过account closed -bduB@#2d  
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更改处应加盖印章alterations require initials 3\G&fb|?}R  
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时间已过effects not cleared z^O>'9#
 
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停止付款payment stopped u. gnvdU  
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支票毁损cheque mutilated .{*V^[.  
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汇款||寄钱to remit||to send money &AG,]#  
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寄票供取款||支票支付to send a cheque for payment 1Y_Cd  
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寄款人a remitter hqmKUlo  
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收款人a remittee %tT&/F  
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国外汇票foreign Bill ri<E[8\  
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国内汇票inland Bill 3i/$YX5@  
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跟单汇票documentary bill Py3Xvudv  
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空头汇票accommodation bill ,|,DXw  
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原始汇票original bill NguJ[  
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改写||换新票据renewed bill .H {  
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即期汇票sight bill||bill on demand =\GuIH2  
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…days after date||…days after date…日后付款 8.3888  
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…months after date||…months after date…月后付款 n8n(<  
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见票后…日付款…days after sight||…days sight !VUxy  
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见票后…月付款…months after sight||…months sight phr6@TI  
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同组票据set of bills c|OIUc  
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单张汇票sola of exchange||sole of exchange (jv!q@@2C.  
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远期汇票usance bill||bill at usance m2{3j[  
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长期汇票long bill $K1 /^  
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短期汇票short bill k9H7(nS{  
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逾期汇票overdue bill NfqJ>[}I+  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） *c'nPa$+|S  
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邮汇postal order||postal note （Am.）||post office order||money order $t.i)wg +  
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本票promissory note （P/N） {.c(S w}Eo  
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押汇负责书||押汇保证书letter of hypothecation >'IFr9&3  
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副保||抵押品||付属担保物collateral security ($a ?zJr  
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担保书trust receipt||letter of indemnity -1dbJ/)  
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承兑||认付acceptance IH qY/j  
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单张承兑general acceptance mEi+Tj zp  
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有条件承兑qualified acceptance ,>"rcd  
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附条件认付conditional acceptance Ki#({~  
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部分认付partial acceptance   z@!zQ Vp