[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。   '^"6EF.R  
会计报表statement of account afOb-G$d=  
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往来帐目account current .n1]Yk;,1  
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现在往来帐||存款额current accout xo/[,rR  
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销货帐account sales !/O c)Yk  
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共同计算帐项joint account S?*pCJ0  
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未决帐项outstanding account i9fK`:)  
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贷方帐项credit account||creditor account j&)"a,f  
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借方帐项debit account||debtor account _q`$W9M+k  
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应付帐||应付未付帐account payable UV8,SSDTV  
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应收帐||应收未收帐account receivable bj^YB,iSM  
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新交易||新帐new account >AIkkQT  
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未决帐||老帐old account zMasA  
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现金帐cash account |KFRC)g  
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流水帐running account g|_-O"l  
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暂记帐||未定帐suspense account Enr8"+.(  
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过期帐||延滞帐overdue account||pastdue account <wV?B9j  
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杂项帐户sundry account 3 "fBp  
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详细帐单||明细表detail account a&b75.-  
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呆帐bad account  )z#  
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会计项目title of account f,{O%*PUA  
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会计薄||帐薄account-book luD.3&0n  
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营业报告书||损益计算表account of budiness||business report hd*bPj;  

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借贷细帐||交验帐account rendered 2t'^  
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明细帐account stated CjR I!}S  
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与…银行开立一户头to open an account with W8hf  Qpw  
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与…银行建立交易to keep account with \ci'Cbn\o  
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继续记帐to keep account NYopt?Xg  
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与…有交易to have an account with ]7SX _:'*  
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作成会计帐||有往来帐项to make out an account with Ak(_![Q:q\  
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清算||清理债务to make up an account OhUEp g[  
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清洁帐目||与…停止交易to close ones account with ktQMkEj#  
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结帐to close an account =
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清理未付款to ask an account||to demand an account r3.A!*!  
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结清差额to balance the account with {Dv^j#  
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清算to settle an account||to liquidate an account||to square an account \^=Wp'5R  
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审查帐目||监查帐目to audit an account k 4|*t}o7  
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检查帐目to examine an account Wz}DC7  
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转入A的帐户to charge the amount to As account BK,h$z7#6  
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以计帐方式付款to pay on account Ml)0z&jQX  
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代理某人||为某人on ones account||on account of one _oOEMQb  
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为自己计算||独立帐目on ones own account SkGh@\  
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由某人收益并负风险on ones account and risk||for ones account and risk >FrF"u:kM  
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由某人负担for ones account||for account of one 1_chO?&,I  
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按某人指示||列入某人帐户by order and for account of one %cy]dEL7  

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列入5月份帐目for May account p([g/Q  
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编入某中帐项下to pass to the account of||to place to the account of -!X,MDO  
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寄出清算书to send in an account||to send in render an account d%IM`S;fh  
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支票薄cheque book FlWgTn>  
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支票陈票人cheque drawer ?Hb5<,1u3  
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持票人cheque holder Equj[yw%@  
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不记名支票cheque to bearer||bearer cheque j 3<|
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记名支票||认人支票cheque to order
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到期支票antedated cheque U"Gg ,  
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未到期支票postdated cheque ^A4bsoW  
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保付支票certified cheque Z*9Qeu-N:  
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未获兑现支票，退票returned cheque PP2>v|  

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横线支票crossed cheque YQ\c0XG  
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普通横线general crossing 15o<'4|=Lm  
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特别横线special crossing Y|*a,H"_  
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空白支票blank cheque j_3X 1w)k  
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失效支票，过期支票stale cheque x#_\b-   
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普通支票open cheque <)D)j[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #:UP'v=w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &d!Q%  
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支票换现金||兑现to cash a cheque c.<bz  
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清理票款to clear a cheque ,Q7W))j  
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保证兑现to certify a cheque V2v}F=  
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填写支票数额to fill up a cheque `oPUf!  
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支票上划线to cross a cheque KtR*/<7IC  
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开发支票to make out a cheque q'% cVM  
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签发支票，开立支票to draw a cheque||to issue a cheque _e9S"``
 
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透支支票to overdraw a cheque ) <>1Q{j@  
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背书支票to endorse a cheque 5N5Deb#V  
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请付票款||清付票款to pay a cheque||to honour a cheque !!\OB6  
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支票退票to dishonour a cheque 5 `Mos  
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拒付支票to refuse a cheque " m'roU  
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拒付支票to stop payment of a cheque $I$ B8  
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提示要求付款to present for payment
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见票即付持票人payable to bearer ~d)2>A2:  
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支付指定人payable to order 4Ww.CkRG  
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已过期||无效out of date||stale >oOZDuj  
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请给出票人R/D||refer to drawer 5m(V(@a3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t (sQw '>  
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文字与数字不一致words and figures differ Pd^v-}[  
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支票 @4ECz>Q  
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时间已过account closed =w#sCy  
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更改处应加盖印章alterations require initials 5kju{2`GF  
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时间已过effects not cleared MPxe|
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停止付款payment stopped rcx'`CIJ  
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支票毁损cheque mutilated fSL'+l3  
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汇款||寄钱to remit||to send money Lao
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寄票供取款||支票支付to send a cheque for payment @|hn@!YK  
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寄款人a remitter ha -KfkPFE  
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收款人a remittee (aQNe{D#  
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国外汇票foreign Bill `Z 
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国内汇票inland Bill ] L E  
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跟单汇票documentary bill D')m8:>  
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空头汇票accommodation bill TcP (?v  
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原始汇票original bill 9
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改写||换新票据renewed bill x2M'!VK>n1  
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即期汇票sight bill||bill on demand `]0E)  
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…days after date||…days after date…日后付款 "")I1iO g  
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…months after date||…months after date…月后付款 F*bmV>Qq  
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见票后…日付款…days after sight||…days sight j%V95M%$  
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见票后…月付款…months after sight||…months sight %~`y82r6  
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同组票据set of bills 9MmAoLm  
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单张汇票sola of exchange||sole of exchange <DM /"^*  
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远期汇票usance bill||bill at usance {}#W~1`  
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长期汇票long bill w,<nH:~  
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短期汇票short bill
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逾期汇票overdue bill bw@"MF{  
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宽限日期days of grace D]{#!w(d  
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电汇telegraphic transfer （T.T） ^
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邮汇postal order||postal note （Am.）||post office order||money order z/B[quSio  
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本票promissory note （P/N） (zVT{!z  
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押汇负责书||押汇保证书letter of hypothecation WB:NV=&^  
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副保||抵押品||付属担保物collateral security Y5 B Wg  
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担保书trust receipt||letter of indemnity Fp_?1y  
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承兑||认付acceptance ku@sQn  
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单张承兑general acceptance XZ8#8Di8  
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有条件承兑qualified acceptance Rl. YF+YH  
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附条件认付conditional acceptance k>2tC<  
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部分认付partial acceptance   %^5|3l3y