[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。   RD4)NN6y5}  
会计报表statement of account 9NT;^K^I  
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往来帐目account current cNVdGY%&  
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现在往来帐||存款额current accout --9mTqx  
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销货帐account sales |(%H O@i  
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共同计算帐项joint account c&++[  
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未决帐项outstanding account 2]+.8G7D%  
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贷方帐项credit account||creditor account Cu:Zn%  
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借方帐项debit account||debtor account aM~f Rra7  
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应付帐||应付未付帐account payable +HX'AC  
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应收帐||应收未收帐account receivable ju]]|  
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新交易||新帐new account $T6Qg(p  
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未决帐||老帐old account 9#<Og>t2y  
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现金帐cash account d 4]%Wdvf  
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流水帐running account #ja`+w}  
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暂记帐||未定帐suspense account `fZD%o3l  
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过期帐||延滞帐overdue account||pastdue account N;'HR)  
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杂项帐户sundry account JtpY][}"~3  
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详细帐单||明细表detail account rxj@NwAno  
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呆帐bad account `8;,&<U'`  
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会计项目title of account nS+FX&_  
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会计薄||帐薄account-book KO"Jg-6r|  
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营业报告书||损益计算表account of budiness||business report 0UGiPH,()  
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借贷细帐||交验帐account rendered 5U{4TeUH  
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明细帐account stated mT6q}``vtG  
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与…银行开立一户头to open an account with U.RW4df%E  
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与…银行建立交易to keep account with N&fW9s}  

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继续记帐to keep account )C>}"#J>  
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与…有交易to have an account with &_9YLXtMi;  
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作成会计帐||有往来帐项to make out an account with @sw9A 93A  
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清算||清理债务to make up an account Z}8k[*.  
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清洁帐目||与…停止交易to close ones account with ]?0{(\  
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结帐to close an account ^IX%dzM  
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清理未付款to ask an account||to demand an account LH=d[3Y  
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结清差额to balance the account with z,pNb%*O  
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清算to settle an account||to liquidate an account||to square an account fL!V$]HNt  
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审查帐目||监查帐目to audit an account VmN}FMGN  
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检查帐目to examine an account \V]t!mZ-}l  
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转入A的帐户to charge the amount to As account HHz;0V4w
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以计帐方式付款to pay on account :<L5sp  
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代理某人||为某人on ones account||on account of one ]k[x9,IU\y  
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为自己计算||独立帐目on ones own account (~h7rAEc  
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由某人收益并负风险on ones account and risk||for ones account and risk S+r^B?a<oM  
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由某人负担for ones account||for account of one {@3z\wMK$  
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按某人指示||列入某人帐户by order and for account of one FH. f- ZU  
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列入5月份帐目for May account rvwa!YY}  
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编入某中帐项下to pass to the account of||to place to the account of =NadAyv  
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寄出清算书to send in an account||to send in render an account [ 7g><  
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支票薄cheque book t8P PE  
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支票陈票人cheque drawer b?8)7.{F{  
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持票人cheque holder Zyu/|Og  
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不记名支票cheque to bearer||bearer cheque 9gy(IRGq/  
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记名支票||认人支票cheque to order xR?V,uV'$&  
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到期支票antedated cheque d$G}iJ8$mp  
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未到期支票postdated cheque 9%tobo@J~n  
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保付支票certified cheque +.kfU)6@  
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未获兑现支票，退票returned cheque pDl3!m  
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横线支票crossed cheque }
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普通横线general crossing y(iY  
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特别横线special crossing WQ6"0*er  
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空白支票blank cheque Bd~1P
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失效支票，过期支票stale cheque k{I01  
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普通支票open cheque )]htm&q5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jE\Sm2G9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T0zn,ej  
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支票换现金||兑现to cash a cheque Qnd5X`jF#  
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清理票款to clear a cheque ^= 0m-/  
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保证兑现to certify a cheque UMl#D>:C<  
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填写支票数额to fill up a cheque zOgTQs"ZH  
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支票上划线to cross a cheque _j ?e~w&0b  
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开发支票to make out a cheque :+Om]#`Vls  
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签发支票，开立支票to draw a cheque||to issue a cheque 1$qh`<\  
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透支支票to overdraw a cheque )q7UxzE+  
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背书支票to endorse a cheque {:@tQdM:i8  
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请付票款||清付票款to pay a cheque||to honour a cheque )jrV#/m9  
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支票退票to dishonour a cheque GFr|E
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拒付支票to refuse a cheque y WV#Up  
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拒付支票to stop payment of a cheque ^%O]P` $  
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提示要求付款to present for payment !%$`Eq)M^7  
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见票即付持票人payable to bearer !
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支付指定人payable to order ..rOsg{  
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已过期||无效out of date||stale :0h_K  
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请给出票人R/D||refer to drawer thhwN A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >p"c>V& 8  
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文字与数字不一致words and figures differ o_~eg8  
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支票 O
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时间已过account closed /{&t
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更改处应加盖印章alterations require initials s=;uc]9g  
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时间已过effects not cleared #~ )IJ  
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停止付款payment stopped hbY5l}\5  
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支票毁损cheque mutilated c_4[e5z  
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汇款||寄钱to remit||to send money 6;ixa hZV  
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寄票供取款||支票支付to send a cheque for payment gMzcTmbc8  
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寄款人a remitter !:q/Ye3.  
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收款人a remittee hpO`]  
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国外汇票foreign Bill XovRg,  
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国内汇票inland Bill ~a ]+#D  
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跟单汇票documentary bill 1H6<[iHW  
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空头汇票accommodation bill {zQ8)$CQ  
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原始汇票original bill bk;?9%TW  
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改写||换新票据renewed bill F\KjEl0  
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即期汇票sight bill||bill on demand WW4vn|0v  
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…days after date||…days after date…日后付款 e2s]{obf  
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…months after date||…months after date…月后付款 gQWa24  
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见票后…日付款…days after sight||…days sight Mo?~_|}  
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见票后…月付款…months after sight||…months sight Ugu[|,  
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同组票据set of bills DFZkh^PFd  
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单张汇票sola of exchange||sole of exchange ` Q|*1  
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远期汇票usance bill||bill at usance K28+]qy[  
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长期汇票long bill l~c@^!  
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短期汇票short bill 3h;{!
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逾期汇票overdue bill !}YAdZJ  
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宽限日期days of grace ] $ L|  
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电汇telegraphic transfer （T.T） 1C<uz29  
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邮汇postal order||postal note （Am.）||post office order||money order $G8E 3|k  
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本票promissory note （P/N） 2)G %)'  
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押汇负责书||押汇保证书letter of hypothecation pOGeruu?  
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副保||抵押品||付属担保物collateral security 9{RB{<Se!  
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担保书trust receipt||letter of indemnity wG~`[>y (  
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承兑||认付acceptance A#Iyb){Y  
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单张承兑general acceptance ZIf  
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有条件承兑qualified acceptance rX4j*u2u  
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附条件认付conditional acceptance x}_]A$nV  
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部分认付partial acceptance   !j:9`XD|