[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。   {2A/@$?  
会计报表statement of account Ji gc@@B.  
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往来帐目account current pno]Bld'z  
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现在往来帐||存款额current accout 8sLp! O;f2  
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销货帐account sales (=,p"3^  
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共同计算帐项joint account HsO4C)/  
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未决帐项outstanding account L> > %  
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贷方帐项credit account||creditor account 0x*L
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借方帐项debit account||debtor account gq\ulLyOeZ  
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应付帐||应付未付帐account payable ;rC)*=4#  
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应收帐||应收未收帐account receivable !36jtKdM  
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新交易||新帐new account z)*7LI  
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未决帐||老帐old account /Sy:/
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现金帐cash account ]n _OQ)VO
 
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流水帐running account <_(UA v  
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暂记帐||未定帐suspense account >..C^8 "  
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过期帐||延滞帐overdue account||pastdue account 2vbm=~)$F  
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杂项帐户sundry account
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详细帐单||明细表detail account wd86 y  
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呆帐bad account afE`GG-  
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会计项目title of account 5BWO7F0v"  
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会计薄||帐薄account-book @ -9u;aL  
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营业报告书||损益计算表account of budiness||business report sA!
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借贷细帐||交验帐account rendered 0qND2_  
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明细帐account stated @ t W;(8-  
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与…银行开立一户头to open an account with )+!~xL  
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与…银行建立交易to keep account with G?`x$UU  
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继续记帐to keep account =Tdh]0  
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与…有交易to have an account with N9lCbtn(0x  
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作成会计帐||有往来帐项to make out an account with aqa%B
 
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清算||清理债务to make up an account BPFd'-O)  
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清洁帐目||与…停止交易to close ones account with |(mr&7O  
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结帐to close an account ?52{s"N0>  
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清理未付款to ask an account||to demand an account [P'crV,m  
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结清差额to balance the account with `vkNp8|  
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清算to settle an account||to liquidate an account||to square an account 2!6+>nvO  
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审查帐目||监查帐目to audit an account zvvF9  
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检查帐目to examine an account f?-=&||f78  
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转入A的帐户to charge the amount to As account RoL5uha,l  
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以计帐方式付款to pay on account FQV]/  
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代理某人||为某人on ones account||on account of one M?61g(  
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为自己计算||独立帐目on ones own account uO4kCK<7C  
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由某人收益并负风险on ones account and risk||for ones account and risk (thDv rT@2  
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由某人负担for ones account||for account of one kR C0iTV'I  
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按某人指示||列入某人帐户by order and for account of one |]qwD,eiH,  
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列入5月份帐目for May account j Hd<*  
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编入某中帐项下to pass to the account of||to place to the account of _g%Wx?K9  
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寄出清算书to send in an account||to send in render an account QlbhQkn  
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支票薄cheque book .x$!
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支票陈票人cheque drawer kNX(@f  
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持票人cheque holder 1dhp/Qh  
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不记名支票cheque to bearer||bearer cheque 0:(`t~  
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记名支票||认人支票cheque to order #S[:Q.0 ;  
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到期支票antedated cheque []K5l%  
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未到期支票postdated cheque [CH%(#>i~  
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保付支票certified cheque )J/,-p  
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未获兑现支票，退票returned cheque 5 ^}zysY`  
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横线支票crossed cheque w'q}aQS  
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普通横线general crossing Aa*UV6(v  
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特别横线special crossing g/+P]c6/  
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空白支票blank cheque -yt [0  
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失效支票，过期支票stale cheque >JVZ@ PV H  
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普通支票open cheque t?9F2rh  
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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\[F (_%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ml7]sN(  
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支票换现金||兑现to cash a cheque }6}Gj8Nb  
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清理票款to clear a cheque l>)0OP]  
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保证兑现to certify a cheque _wp6rb:8!  
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填写支票数额to fill up a cheque ]V J$;v'{[  
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支票上划线to cross a cheque TI:-Y@8  
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开发支票to make out a cheque C5#3c yf*B  
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签发支票，开立支票to draw a cheque||to issue a cheque FQ>KbZ
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透支支票to overdraw a cheque ; k{w@L.@  
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背书支票to endorse a cheque _7?o/Q?F%  
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请付票款||清付票款to pay a cheque||to honour a cheque  Ko9"mHNB  
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支票退票to dishonour a cheque #DpDmMP9R3  

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拒付支票to refuse a cheque /10 I }3D  
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拒付支票to stop payment of a cheque , A?o  
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提示要求付款to present for payment rr>*_67-:  
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见票即付持票人payable to bearer _P.+[RS@  
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支付指定人payable to order thcj_BZ8  

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已过期||无效out of date||stale '>- C!\t  
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请给出票人R/D||refer to drawer <X~ X# 9V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E8#RG-ci  
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文字与数字不一致words and figures differ =FUORj\O  
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支票 LyRto  
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时间已过account closed ;hU56lfZ)X  
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更改处应加盖印章alterations require initials ,y@`
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时间已过effects not cleared NY(c4fzl  
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停止付款payment stopped rSDS9Vf(  
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支票毁损cheque mutilated >J>4g;Y  
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汇款||寄钱to remit||to send money ml e"!*  
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寄票供取款||支票支付to send a cheque for payment :9!?${4R  
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寄款人a remitter $>zLa_cn|  
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收款人a remittee +`g&J  
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国外汇票foreign Bill b489sa  
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国内汇票inland Bill )u~LzE]{_  
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跟单汇票documentary bill [H$37Hx!  
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空头汇票accommodation bill /=co/}i  
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原始汇票original bill zTb!$8D"g  
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改写||换新票据renewed bill & %4x  
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即期汇票sight bill||bill on demand |4NH}XVYJ>  
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…days after date||…days after date…日后付款 +:@HJ XwK  
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…months after date||…months after date…月后付款 6FuZMasr*  
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见票后…日付款…days after sight||…days sight j8kax/*[  
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见票后…月付款…months after sight||…months sight |#^##^cF/  
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同组票据set of bills YI!ecx%/4  
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单张汇票sola of exchange||sole of exchange 8,
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远期汇票usance bill||bill at usance 8z\v|-%Z  
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长期汇票long bill .*+?]  
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短期汇票short bill f?)BAah  
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逾期汇票overdue bill 3Z.<=D  
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宽限日期days of grace O3,IR1  
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电汇telegraphic transfer （T.T） ,CACQhrng  
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邮汇postal order||postal note （Am.）||post office order||money order xD[O8vQE  
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本票promissory note （P/N） d8l T+MS=  
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押汇负责书||押汇保证书letter of hypothecation 1
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副保||抵押品||付属担保物collateral security p(B> N!:  
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担保书trust receipt||letter of indemnity N>8pA)  
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承兑||认付acceptance h>jLhj<07W  
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单张承兑general acceptance 46U?aHKW@|  
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有条件承兑qualified acceptance O3H~|R+^  
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附条件认付conditional acceptance +n#kpi'T  
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部分认付partial acceptance   wD(1Sr5n