[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。   n_LK8
 
会计报表statement of account n@"<NK zh  
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往来帐目account current ,WnZ^R/n  
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现在往来帐||存款额current accout cq gCcO,  
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销货帐account sales n<> ^cD  
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共同计算帐项joint account TqV^\C?  
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未决帐项outstanding account #8M^;4N>[  
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贷方帐项credit account||creditor account ;1nXJ{jKw  
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借方帐项debit account||debtor account #6[F&  
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应付帐||应付未付帐account payable 8<C@I/  
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应收帐||应收未收帐account receivable :5T=y @  
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新交易||新帐new account \{~CO{II  
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未决帐||老帐old account l.Ev]G/5  
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现金帐cash account [E6ceX0  
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流水帐running account R-OO1~W=  
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暂记帐||未定帐suspense account zOFHdd ,"g  
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过期帐||延滞帐overdue account||pastdue account +(afO~9  
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杂项帐户sundry account y^n
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详细帐单||明细表detail account x^pt^KR;  
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呆帐bad account y&O?`"Uv/M  
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会计项目title of account .8%b;b  
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会计薄||帐薄account-book  &.s.g\  
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营业报告书||损益计算表account of budiness||business report &n I>`Q'  
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借贷细帐||交验帐account rendered 2QAP$f0Ln  
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明细帐account stated lA 1  
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与…银行开立一户头to open an account with >$-YNZA   
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与…银行建立交易to keep account with JR15y3F  
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继续记帐to keep account r<:d+5"  
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与…有交易to have an account with |o9`h9i  
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作成会计帐||有往来帐项to make out an account with <DR!AR)  
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清算||清理债务to make up an account BN%cX2j  
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清洁帐目||与…停止交易to close ones account with <;?1#ok  
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结帐to close an account 6m(? (6+;K  
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清理未付款to ask an account||to demand an account fpC":EX@r  
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结清差额to balance the account with + >*=~R
 
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清算to settle an account||to liquidate an account||to square an account p_&B+ <z  
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审查帐目||监查帐目to audit an account U/s Z1u-  
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检查帐目to examine an account  1hi,&h  
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转入A的帐户to charge the amount to As account 71P. 9Iz  
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以计帐方式付款to pay on account uM\\(g}  
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代理某人||为某人on ones account||on account of one Vq`/]&  

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为自己计算||独立帐目on ones own account MmvOyKNZF  
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由某人收益并负风险on ones account and risk||for ones account and risk @}!?}QU  
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由某人负担for ones account||for account of one %@)q=*=y  
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按某人指示||列入某人帐户by order and for account of one SC2LY  
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列入5月份帐目for May account -]u>kjiIT  
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编入某中帐项下to pass to the account of||to place to the account of v<2,OcH  
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寄出清算书to send in an account||to send in render an account G,Eh8HboK  
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支票薄cheque book LCA+y1LP-_  
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支票陈票人cheque drawer 6}c!>n['  
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持票人cheque holder r<srTHGLo  
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不记名支票cheque to bearer||bearer cheque 'IIa,']H  
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记名支票||认人支票cheque to order BSd.7W;cS=  
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到期支票antedated cheque DQV9=  
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未到期支票postdated cheque Da6l=M  
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保付支票certified cheque ?g@X+!RB  
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未获兑现支票，退票returned cheque ?/sn"~"  
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横线支票crossed cheque *nHMQ/uf  
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普通横线general crossing !a!4^zqp  
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特别横线special crossing :h3 U^  

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空白支票blank cheque x6Gl|e[jv  
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失效支票，过期支票stale cheque itiSZL,  
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普通支票open cheque ?`kZ6$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wHx_lsY;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EaL>~:j  
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支票换现金||兑现to cash a cheque -2 8bJ,  
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清理票款to clear a cheque @*UV|$~(Q  
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保证兑现to certify a cheque #Oq.}x?i  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque {5d 5Y%&  
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开发支票to make out a cheque N|Xm{@C  
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签发支票，开立支票to draw a cheque||to issue a cheque M,
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透支支票to overdraw a cheque 0?gHRdU"  
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背书支票to endorse a cheque .|s,':hA  
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请付票款||清付票款to pay a cheque||to honour a cheque MPw?HpM  
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支票退票to dishonour a cheque 0\@oqw]6hv  
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拒付支票to refuse a cheque x',6VTz^  
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拒付支票to stop payment of a cheque kY{$[+-jR  
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提示要求付款to present for payment WY!4^<|w"  
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见票即付持票人payable to bearer U/|JAg#  
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支付指定人payable to order J.M&Vj:  
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已过期||无效out of date||stale 0(:SEiz6s  
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请给出票人R/D||refer to drawer %b4tyX:N0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \x]\W#C  
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文字与数字不一致words and figures differ Qr4 D  
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支票 A>2_I)  
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时间已过account closed IOdxMzF`m  
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更改处应加盖印章alterations require initials ZILJXX4  
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时间已过effects not cleared }zQgS8PQH  
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停止付款payment stopped rVl 8?uy  
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支票毁损cheque mutilated o.0tD  
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汇款||寄钱to remit||to send money t&J A1|q  
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寄票供取款||支票支付to send a cheque for payment tO:JB&vO2  
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寄款人a remitter Mh5 > hD  
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收款人a remittee TEd5&Z  
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国外汇票foreign Bill _OuNX.yrG  
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国内汇票inland Bill &|#[.ti1  
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跟单汇票documentary bill ; /K6U   
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空头汇票accommodation bill F! ztU8,  
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原始汇票original bill C`g "Mk8  
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改写||换新票据renewed bill s!/lQo5/  
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即期汇票sight bill||bill on demand yT@Aj;X0v  
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…days after date||…days after date…日后付款 <Q9l'u]3$c  
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…months after date||…months after date…月后付款 ) bI.K[0^  
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见票后…日付款…days after sight||…days sight [:cD  
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见票后…月付款…months after sight||…months sight `5Kg[nB:  
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同组票据set of bills qS/}aDk&  
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单张汇票sola of exchange||sole of exchange Gg'!(]v  
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远期汇票usance bill||bill at usance 0>BxS9?w  
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长期汇票long bill
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短期汇票short bill SPb+H19;  
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逾期汇票overdue bill d*d:-f~q  
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宽限日期days of grace R BHDfm'~7  
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电汇telegraphic transfer （T.T） D5c 8sB  
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邮汇postal order||postal note （Am.）||post office order||money order ; R+>}6  
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本票promissory note （P/N） dBd7#V:}yV  
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押汇负责书||押汇保证书letter of hypothecation Q<V(#)*  
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副保||抵押品||付属担保物collateral security Q[#}Oh6 $  
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担保书trust receipt||letter of indemnity Q)0KYKD+@  
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承兑||认付acceptance (-WRZLOQ  
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单张承兑general acceptance kAEq+{h  
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有条件承兑qualified acceptance u$R5Q{H_  
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附条件认付conditional acceptance cRf F!EV  
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部分认付partial acceptance   U/enq,-F^