[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。   E+\?ptw  
会计报表statement of account `0Udg,KOs  
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往来帐目account current k{2Gq1S{  
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现在往来帐||存款额current accout "}71z  
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销货帐account sales {.LJ(|(Mz  
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共同计算帐项joint account <N)!s&D  
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未决帐项outstanding account qxI$F  
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贷方帐项credit account||creditor account e(s0mbJE  
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借方帐项debit account||debtor account DQ8/]Z{H  
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应付帐||应付未付帐account payable ?;RY/[IX6  
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应收帐||应收未收帐account receivable TyV~2pcN  
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新交易||新帐new account _|\X8o_  
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未决帐||老帐old account Lyc6nP;F  
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现金帐cash account JLm3qIC  
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流水帐running account 9&r]k8K
  
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暂记帐||未定帐suspense account 6-\Mf:%B  
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过期帐||延滞帐overdue account||pastdue account hwM<
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杂项帐户sundry account c(1tOQk.  
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详细帐单||明细表detail account ~U w<e~  
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呆帐bad account >h8m8J  
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会计项目title of account s YTJ^Kd  
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会计薄||帐薄account-book %! iqJ)*~  
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营业报告书||损益计算表account of budiness||business report g<;pyvq|:  
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借贷细帐||交验帐account rendered ue3 ].:  
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明细帐account stated sR$abN+u  
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与…银行开立一户头to open an account with { (.@bT@  
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与…银行建立交易to keep account with \roJf&O }  
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继续记帐to keep account [3=Y 9P:  
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与…有交易to have an account with <- sr&  
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作成会计帐||有往来帐项to make out an account with /Q9
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清算||清理债务to make up an account WyV,(~y  
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清洁帐目||与…停止交易to close ones account with 7Z+Fjy-B  
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结帐to close an account C<C^7-5  
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清理未付款to ask an account||to demand an account g#fn(A  
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结清差额to balance the account with `B&E?x  
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清算to settle an account||to liquidate an account||to square an account ('%Y3z;  
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审查帐目||监查帐目to audit an account  0zr%8Q(Q  
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检查帐目to examine an account {c I~Nf?i  
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转入A的帐户to charge the amount to As account N DI4EA~z  
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以计帐方式付款to pay on account -1$z=,q'  
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代理某人||为某人on ones account||on account of one v:!TqfI  
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为自己计算||独立帐目on ones own account s 7%iuP  

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由某人收益并负风险on ones account and risk||for ones account and risk ZJFF4($qN  
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由某人负担for ones account||for account of one FP y}Wc*UA  
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按某人指示||列入某人帐户by order and for account of one a_\
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列入5月份帐目for May account 7Kj7or|  
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编入某中帐项下to pass to the account of||to place to the account of HdY#cVxy  
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寄出清算书to send in an account||to send in render an account <%|u1cn~!v  
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支票薄cheque book EKw)\T1  
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支票陈票人cheque drawer a>6M{C@pd  
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持票人cheque holder <Vh5`-J  
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不记名支票cheque to bearer||bearer cheque 5,O:"3>c  
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记名支票||认人支票cheque to order F7=\*U  
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到期支票antedated cheque ;_ 1Rk&o!  
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未到期支票postdated cheque ^4[QX -_2  
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保付支票certified cheque MP )nQ  
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未获兑现支票，退票returned cheque *Hv d  
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横线支票crossed cheque G !D~*B9G  
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普通横线general crossing jC-`u-_'j  
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特别横线special crossing p-z!i+  
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空白支票blank cheque )Dcee@/7S  
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失效支票，过期支票stale cheque kWbY&]ZO  
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普通支票open cheque *@YQr]~ ;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xs2B:`,hh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YIl,8! z~  
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支票换现金||兑现to cash a cheque X pT})AV  
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清理票款to clear a cheque H .sfM   
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保证兑现to certify a cheque 2bpFQ8q  
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填写支票数额to fill up a cheque z)*\njYe  
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支票上划线to cross a cheque fp"GdkO#}i  
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开发支票to make out a cheque i32S(3se  
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签发支票，开立支票to draw a cheque||to issue a cheque /5:qS\Zl  
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透支支票to overdraw a cheque ;BEX|wxn  
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背书支票to endorse a cheque ]=%u\~AvL  
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请付票款||清付票款to pay a cheque||to honour a cheque YZ5[#E@l  
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支票退票to dishonour a cheque J2$=H1-  
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拒付支票to refuse a cheque FVoKNaK-  
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拒付支票to stop payment of a cheque ?h ym~,  
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提示要求付款to present for payment Qkg([q4  
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见票即付持票人payable to bearer :j% B(@b  
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支付指定人payable to order qnU$Pd  
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已过期||无效out of date||stale ig:z[k?  
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请给出票人R/D||refer to drawer l)91v"vJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5?gZw;yiv%  
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文字与数字不一致words and figures differ #'h(o/hz&&  
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支票 H6-{(: *<  
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时间已过account closed T ^z Mm  
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更改处应加盖印章alterations require initials tsqWnz=)  
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时间已过effects not cleared H.: [# a  
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停止付款payment stopped |oJ R+  

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支票毁损cheque mutilated ^Dhu8C(  
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汇款||寄钱to remit||to send money ,4z?9@wQ  
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寄票供取款||支票支付to send a cheque for payment #o-CG PE  
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寄款人a remitter PyfOBse}r  
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收款人a remittee l<mEGKB#  
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国外汇票foreign Bill VpMPTEZ*L  
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国内汇票inland Bill ,0Y5O?pu\  
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跟单汇票documentary bill QWBQ0#L  
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空头汇票accommodation bill (^Kcyag4  
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原始汇票original bill H-,RzL/  
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改写||换新票据renewed bill xBC:%kG~#  
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即期汇票sight bill||bill on demand l AwOp  
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…days after date||…days after date…日后付款 #)BdN  
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…months after date||…months after date…月后付款 zAxwM-`  
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见票后…日付款…days after sight||…days sight ZC1U  
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见票后…月付款…months after sight||…months sight ^J>jU`)CJ  
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同组票据set of bills Dc[Qu?]LM  
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单张汇票sola of exchange||sole of exchange D(&${Mna c  
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远期汇票usance bill||bill at usance eP3)
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长期汇票long bill Wv"[,5 Z13  
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短期汇票short bill @Ns^?#u~  
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逾期汇票overdue bill ~S R:,R  
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宽限日期days of grace /s=TLPm  
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电汇telegraphic transfer （T.T） QH4n b h4  
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邮汇postal order||postal note （Am.）||post office order||money order ;G~0 VM2|  
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本票promissory note （P/N） a7q-*%+d5  
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押汇负责书||押汇保证书letter of hypothecation wLU w'Ai  
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副保||抵押品||付属担保物collateral security T{|'<KT  
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担保书trust receipt||letter of indemnity s i
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承兑||认付acceptance iAT&C`,(&  
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单张承兑general acceptance !hFb<  
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有条件承兑qualified acceptance ; ZL<7tLDb  
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附条件认付conditional acceptance f;pR8  
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部分认付partial acceptance   }PyAmh$@