[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。   2V 'Tt3  
会计报表statement of account Xu0*sQK  
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往来帐目account current $E6uA}s  
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现在往来帐||存款额current accout ;rbn/6  
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销货帐account sales iqYc&}k,  
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共同计算帐项joint account ,"v%  
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未决帐项outstanding account -)GfSk   
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贷方帐项credit account||creditor account !bg3  
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借方帐项debit account||debtor account )Ec;krb+  
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应付帐||应付未付帐account payable &0`L;1R  
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应收帐||应收未收帐account receivable MDpXth7  
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新交易||新帐new account $- L) >"  

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未决帐||老帐old account )yk LUse+  
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现金帐cash account Vz^:|qON  
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流水帐running account Z.<B>MD8^  
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暂记帐||未定帐suspense account %`~8j H@  
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过期帐||延滞帐overdue account||pastdue account .d2s4q\  
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杂项帐户sundry account  `@p*1  
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详细帐单||明细表detail account i^8Zp;O"f  
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呆帐bad account "371`!%  
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会计项目title of account (\G~S 4  
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会计薄||帐薄account-book ? in&/ZrB  
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营业报告书||损益计算表account of budiness||business report V!oyC$eV  
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借贷细帐||交验帐account rendered "k+QDQ3=  
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明细帐account stated CxO)d7c  
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与…银行开立一户头to open an account with ?)9
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与…银行建立交易to keep account with |/q*Fg[f  
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继续记帐to keep account U\51j  
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与…有交易to have an account with \A':}
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作成会计帐||有往来帐项to make out an account with %F03cI,  
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清算||清理债务to make up an account ~,ac{%8x  
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清洁帐目||与…停止交易to close ones account with olh|.9Kdj}  
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结帐to close an account dlyE2MiL:  
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清理未付款to ask an account||to demand an account G3KiU($V  
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结清差额to balance the account with ^M8\ 3G  
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清算to settle an account||to liquidate an account||to square an account bD=_44
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审查帐目||监查帐目to audit an account TqCzpf&&h/  
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检查帐目to examine an account !Il<'+ ^  
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转入A的帐户to charge the amount to As account l=xy_ TCf  
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以计帐方式付款to pay on account qJUu9[3'm  
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代理某人||为某人on ones account||on account of one A03,X;S+  
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为自己计算||独立帐目on ones own account r>A,7{  
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由某人收益并负风险on ones account and risk||for ones account and risk 6E85mfFS  
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由某人负担for ones account||for account of one JM@MNS_||(  
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按某人指示||列入某人帐户by order and for account of one e%u1O-*  
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列入5月份帐目for May account K9:I8E<  
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编入某中帐项下to pass to the account of||to place to the account of ]|@RWzA  
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寄出清算书to send in an account||to send in render an account $ nx&(V  
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支票薄cheque book 8%@7G*  
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支票陈票人cheque drawer f4@>7K]9TA  
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持票人cheque holder 9|jk=`4UK  
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不记名支票cheque to bearer||bearer cheque "u@)   
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记名支票||认人支票cheque to order FZ)_WaqGf  
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到期支票antedated cheque s,!+wHv_8  
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未到期支票postdated cheque Vv8e"S  
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保付支票certified cheque :FcYjw  
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未获兑现支票，退票returned cheque @Fv"j9j-3G  
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横线支票crossed cheque zkHwoAD;t8  
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普通横线general crossing J\VG/)E  
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特别横线special crossing H= Sy.  
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空白支票blank cheque |_7nvck  
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失效支票，过期支票stale cheque BfQRw>dZ"{  
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普通支票open cheque GjF'03Z4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m#y?k1GY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5\1C@d  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque L\p@1N?K  
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保证兑现to certify a cheque WR;"^<i9  
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填写支票数额to fill up a cheque <cTusC<  
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支票上划线to cross a cheque ba_T:;';0  
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开发支票to make out a cheque K%TlBKV  
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签发支票，开立支票to draw a cheque||to issue a cheque ;dq AmBG{8  
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透支支票to overdraw a cheque /?b<}am  
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背书支票to endorse a cheque |qra.\
 
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请付票款||清付票款to pay a cheque||to honour a cheque XK:KW
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支票退票to dishonour a cheque A/NwM1z[o)  
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拒付支票to refuse a cheque 7{oG4X!  
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拒付支票to stop payment of a cheque Py(l+Ik`>  
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提示要求付款to present for payment ,cm;A'4]  
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见票即付持票人payable to bearer DvnK_Q!  
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支付指定人payable to order Z2B59,I  
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已过期||无效out of date||stale ,)+O.Lf7&.  
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请给出票人R/D||refer to drawer 57+^ T}/>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WT(R =bLw  
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文字与数字不一致words and figures differ #v-)Ie\F?  
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支票 R4}G@&Q  
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时间已过account closed _}Jz_RS2`  
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更改处应加盖印章alterations require initials 'ESy>wA{y<  
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时间已过effects not cleared w_eu@R:u@  
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停止付款payment stopped ?vf{v  
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支票毁损cheque mutilated :'GTCo$3  
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汇款||寄钱to remit||to send money \"Sqr(~_  
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寄票供取款||支票支付to send a cheque for payment g;] 2'Rj  
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寄款人a remitter ;5y4
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收款人a remittee lt0(Kf g  
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国外汇票foreign Bill [zf9UUc~  
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国内汇票inland Bill 9zO;sg;3  
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跟单汇票documentary bill "{{xH*ij'  
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空头汇票accommodation bill 8-8= \  
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原始汇票original bill y'pG'"U]_  
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改写||换新票据renewed bill =:a3cr~  
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即期汇票sight bill||bill on demand c1n? @L  
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…days after date||…days after date…日后付款 8%nTDSp&t  
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…months after date||…months after date…月后付款 f$WO{J  
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见票后…日付款…days after sight||…days sight HmX(=Y  
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见票后…月付款…months after sight||…months sight NU 6P  
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同组票据set of bills t<:XY  
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单张汇票sola of exchange||sole of exchange Tp0Tce/  
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远期汇票usance bill||bill at usance cCj}{= U  
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长期汇票long bill /Hd\VI  
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短期汇票short bill K, 35*  
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逾期汇票overdue bill b1s1;8 Q  
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宽限日期days of grace cPtP?)38.  
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电汇telegraphic transfer （T.T） :z^c<KFX  
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邮汇postal order||postal note （Am.）||post office order||money order h7%<  
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本票promissory note （P/N） `|]juc  
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押汇负责书||押汇保证书letter of hypothecation &0 N 3 p  
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副保||抵押品||付属担保物collateral security tF=96u_X  
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担保书trust receipt||letter of indemnity %40|7O  
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承兑||认付acceptance FVHEb\Z  
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单张承兑general acceptance tn:tM5m  
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有条件承兑qualified acceptance HbV[L)zYG  
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附条件认付conditional acceptance _d,_&
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部分认付partial acceptance   PC=b.H8P+W