[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。    h>L6{d1  
会计报表statement of account :hl}Zn~jt  
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往来帐目account current *2m&?,nJ  
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现在往来帐||存款额current accout RfKxwo|M <  
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销货帐account sales =|{,5="  
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共同计算帐项joint account {' wU&!  
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未决帐项outstanding account xz+`]Q  
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贷方帐项credit account||creditor account Ci#5@Q9#w  
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借方帐项debit account||debtor account oj4)7{  
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应付帐||应付未付帐account payable d[Fr  
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应收帐||应收未收帐account receivable PS<t
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新交易||新帐new account R^O)fL0_  
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未决帐||老帐old account jvKaxB;e  
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现金帐cash account PH4bM  
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流水帐running account >`V|`Zi ?  
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暂记帐||未定帐suspense account ~4X!8b_  
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过期帐||延滞帐overdue account||pastdue account 3bL2fsn5  
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杂项帐户sundry account {rJF)\2  
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详细帐单||明细表detail account 9@>hm>g.  
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呆帐bad account DmA!+  
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会计项目title of account `Z V'7|  
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会计薄||帐薄account-book zYJ`.,#C 5  
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营业报告书||损益计算表account of budiness||business report t7%Bv+Uo  
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借贷细帐||交验帐account rendered 2>$L>2$  
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明细帐account stated yAkN2  
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与…银行开立一户头to open an account with e
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与…银行建立交易to keep account with t tt&sW`  
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继续记帐to keep account JH,bSb  
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与…有交易to have an account with v)pWx0l=  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account 3F3?be  
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清洁帐目||与…停止交易to close ones account with sIM`Q%  
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结帐to close an account ymqhI\>y#  
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清理未付款to ask an account||to demand an account O#k+.LU  
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结清差额to balance the account with JJa?"82FXZ  
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清算to settle an account||to liquidate an account||to square an account ~yg9ZM  
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审查帐目||监查帐目to audit an account zSO9 U  
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检查帐目to examine an account 7Q&P4{hi0  
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转入A的帐户to charge the amount to As account \/%mabLK  
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以计帐方式付款to pay on account 7;V 5hul  
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代理某人||为某人on ones account||on account of one 6W o7q\"  
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为自己计算||独立帐目on ones own account H #:Yw|t  
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由某人收益并负风险on ones account and risk||for ones account and risk Y;WrfO$J  
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由某人负担for ones account||for account of one = zSrre  
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按某人指示||列入某人帐户by order and for account of one @QofsWC  
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列入5月份帐目for May account b< rM3P;  
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编入某中帐项下to pass to the account of||to place to the account of Ptg73Gm&R  
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寄出清算书to send in an account||to send in render an account q &.!*rPD  
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支票薄cheque book Ce:kMkJ  
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支票陈票人cheque drawer Ldu!uihx  
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持票人cheque holder (- uk[["3  

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不记名支票cheque to bearer||bearer cheque `:2C9,Xu  
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记名支票||认人支票cheque to order *?uF&( 0  
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到期支票antedated cheque D -jew&B  
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未到期支票postdated cheque pyNPdEy  
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保付支票certified cheque w9 NUm  
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未获兑现支票，退票returned cheque Nb$)YMbA  
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横线支票crossed cheque Z/0M9 Q%  
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普通横线general crossing 2
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特别横线special crossing W6)A":`  
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空白支票blank cheque 6L2.88 i  
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失效支票，过期支票stale cheque vX{]_  
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普通支票open cheque K(_n
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {6n B83BB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J3 K!@m_\  
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支票换现金||兑现to cash a cheque D@! #79:)  
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清理票款to clear a cheque 7ZN0_Qs  
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保证兑现to certify a cheque oas}8A)  
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填写支票数额to fill up a cheque <zrGPwk  
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支票上划线to cross a cheque mI}1si=$  
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开发支票to make out a cheque ^xFZ;Yf  
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签发支票，开立支票to draw a cheque||to issue a cheque D/{hLp{  
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透支支票to overdraw a cheque wU+-;C5e  
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背书支票to endorse a cheque F~4oPB K<  
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请付票款||清付票款to pay a cheque||to honour a cheque "/g/Lc  
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支票退票to dishonour a cheque CB\E@u,  
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拒付支票to refuse a cheque {L4ta~2/T  
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拒付支票to stop payment of a cheque 1>|2B&_^  
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提示要求付款to present for payment ^U)xQD"  
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见票即付持票人payable to bearer 2= S;<J
 
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支付指定人payable to order Ahv%Q%m%2  
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已过期||无效out of date||stale \jH^OXxb  
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请给出票人R/D||refer to drawer >PHin%#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HtFc+%=  
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文字与数字不一致words and figures differ xL&M8:  
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支票 ,E ]vM&  
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时间已过account closed oU"!"t  
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更改处应加盖印章alterations require initials 9+S$,|9
 
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时间已过effects not cleared 3&`LVhx  
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停止付款payment stopped -}:; EGUtd  
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支票毁损cheque mutilated }o,-@R~  
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汇款||寄钱to remit||to send money ^GL>xlZ(  
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寄票供取款||支票支付to send a cheque for payment FHOF6}if  
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寄款人a remitter ! mb<z^>5  
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收款人a remittee y <] x  
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国外汇票foreign Bill Gg TrIF  
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国内汇票inland Bill WzhY4"p  
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跟单汇票documentary bill \DMZ 
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空头汇票accommodation bill $*$X5  
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原始汇票original bill CNM
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改写||换新票据renewed bill $+WMKv@<  
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即期汇票sight bill||bill on demand d$5\{YLy
 
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…days after date||…days after date…日后付款 6~+/cY-V  
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…months after date||…months after date…月后付款 (W'3Zv'f  
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见票后…日付款…days after sight||…days sight mvXIh";  
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见票后…月付款…months after sight||…months sight v%8S:3  
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同组票据set of bills VWT\wAL  
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单张汇票sola of exchange||sole of exchange xC YL3hl  
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远期汇票usance bill||bill at usance g1(`a`M  
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长期汇票long bill !A=>B=.|D  
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短期汇票short bill $zD}hO9  
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逾期汇票overdue bill 8jjq)d4#  
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宽限日期days of grace qV7nF }V{  
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电汇telegraphic transfer （T.T） #9u2LK  
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邮汇postal order||postal note （Am.）||post office order||money order eG\`SKx_  
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本票promissory note （P/N） $^louas&  
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押汇负责书||押汇保证书letter of hypothecation | x/Z qY  
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副保||抵押品||付属担保物collateral security 9vw0box  
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担保书trust receipt||letter of indemnity L>{p>  
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承兑||认付acceptance JsyLWv@6xa  
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单张承兑general acceptance TF-k|##G  
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有条件承兑qualified acceptance oY8S-N;(t  
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附条件认付conditional acceptance p7eRAQ\'  
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部分认付partial acceptance   ,+hH|$