[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。   QZh#&Qf;  
会计报表statement of account z|M+ FHl$  
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往来帐目account current |e QwI&  
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现在往来帐||存款额current accout We`6# \Z X  
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销货帐account sales 1!S*z^LGl  
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共同计算帐项joint account )MWbZAI  
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未决帐项outstanding account Op_(10|  
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贷方帐项credit account||creditor account O`^dy7>{U  
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借方帐项debit account||debtor account }~#Tsv  
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应付帐||应付未付帐account payable ~]Weyb[N  
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应收帐||应收未收帐account receivable +zg3/C4 S  
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新交易||新帐new account pf`vH`r  
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未决帐||老帐old account (:>Sh0.  
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现金帐cash account 3kavzB[  
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流水帐running account or`D-x)+@  
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暂记帐||未定帐suspense account uC|bC#;  
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过期帐||延滞帐overdue account||pastdue account gs(ZJO1 /L  
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杂项帐户sundry account tfdb9#&?  
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详细帐单||明细表detail account bl- D{)X  
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呆帐bad account 39bw,lRPV  
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会计项目title of account 0D/7X9xg9+  
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会计薄||帐薄account-book nP0rg  
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营业报告书||损益计算表account of budiness||business report dN@C)5pm5`  
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借贷细帐||交验帐account rendered ! u9LZ  
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明细帐account stated y$9XHubu  
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与…银行开立一户头to open an account with v}.~m)  
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与…银行建立交易to keep account with r`sG !  
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继续记帐to keep account ir~4\G!  
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与…有交易to have an account with ri49r*_1  
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作成会计帐||有往来帐项to make out an account with Hq|{Nt%Q  
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清算||清理债务to make up an account ,U>G$G^  
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清洁帐目||与…停止交易to close ones account with QzY5S0  
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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 91UC>]}H  
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结清差额to balance the account with ,uZz?7mO  
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清算to settle an account||to liquidate an account||to square an account =<Ss&p>  
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审查帐目||监查帐目to audit an account VP^{-mDph  
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检查帐目to examine an account $Zj3#l:rK  
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转入A的帐户to charge the amount to As account <W/YC2b  
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以计帐方式付款to pay on account Mr@{3do$  
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代理某人||为某人on ones account||on account of one c@$W]o"A  
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为自己计算||独立帐目on ones own account ygxaT"3"=  
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由某人收益并负风险on ones account and risk||for ones account and risk v>5TTL~
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由某人负担for ones account||for account of one 5o
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按某人指示||列入某人帐户by order and for account of one O`.IE? h#  
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列入5月份帐目for May account AZnFOS  
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编入某中帐项下to pass to the account of||to place to the account of Ji GS[tR  
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寄出清算书to send in an account||to send in render an account sd |c/ayh~  
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支票薄cheque book )Hqn  
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支票陈票人cheque drawer p9eTrFDy?  
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持票人cheque holder ^;;gPhhWV  
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不记名支票cheque to bearer||bearer cheque `12Y2W 9  
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记名支票||认人支票cheque to order Rc~63![O.  
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到期支票antedated cheque $lF\FC  
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未到期支票postdated cheque m[A$Sp_"-h  
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保付支票certified cheque eit%U  
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未获兑现支票，退票returned cheque oTf^-29d  
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横线支票crossed cheque {Lvta4}7(  
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普通横线general crossing b+THn'2  
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特别横线special crossing n<MreKixE  
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空白支票blank cheque JPkI+0  
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失效支票，过期支票stale cheque tnC,1HV0[  
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普通支票open cheque \Gy+y`   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W.  p'T}2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r<-@.$lf  
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支票换现金||兑现to cash a cheque G1/  
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清理票款to clear a cheque rfhvdwwD  
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保证兑现to certify a cheque @8V~&yqq  
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填写支票数额to fill up a cheque zNJ-JIo%  
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支票上划线to cross a cheque RTvzS]  
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开发支票to make out a cheque C\; $RH  
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签发支票，开立支票to draw a cheque||to issue a cheque ]
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透支支票to overdraw a cheque ajALca4  
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背书支票to endorse a cheque z+%7 4O"c  
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请付票款||清付票款to pay a cheque||to honour a cheque $|r
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支票退票to dishonour a cheque g\f oBK:GE  
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拒付支票to refuse a cheque j\.\ePmk]  
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拒付支票to stop payment of a cheque ##clReS  
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提示要求付款to present for payment UV8K$n<  
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见票即付持票人payable to bearer qb1[-H  
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支付指定人payable to order t`y*oRy  
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已过期||无效out of date||stale 7O.{g  
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请给出票人R/D||refer to drawer J=C63YB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bD;c>5t  
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文字与数字不一致words and figures differ v5N2$Sqp*  
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支票 s.7s: Q`  
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时间已过account closed ie%_-  
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更改处应加盖印章alterations require initials SJdi*>  
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时间已过effects not cleared (&a<6k  
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停止付款payment stopped &G"r>,H
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支票毁损cheque mutilated g}]EIv{  
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汇款||寄钱to remit||to send money mzX <!  
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寄票供取款||支票支付to send a cheque for payment N3`W%ws`~  
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寄款人a remitter Twj?SV  
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收款人a remittee .u_k?.8|  
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国外汇票foreign Bill &z\]A,=Tc  
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国内汇票inland Bill Pj!{j)-tS  
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跟单汇票documentary bill p]zYj >e  
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空头汇票accommodation bill ,Dz2cR6  
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原始汇票original bill 4nh
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改写||换新票据renewed bill F$K-Q;r]<  
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即期汇票sight bill||bill on demand OU(z};Is6Z  
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…days after date||…days after date…日后付款 k"SmbFn%N0  
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…months after date||…months after date…月后付款 a{h(BI^~  
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见票后…日付款…days after sight||…days sight ~MY(6P  
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见票后…月付款…months after sight||…months sight oQDOwM,  
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同组票据set of bills ^c]Sl  
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单张汇票sola of exchange||sole of exchange YeJ95\jf  
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远期汇票usance bill||bill at usance ) Q=G&  
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长期汇票long bill ?<frU ,{  
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短期汇票short bill gSj-~kP  
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逾期汇票overdue bill 0D#!!r ;  
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宽限日期days of grace 5,AQ~_,'\  
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电汇telegraphic transfer （T.T） \S7 OC   
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邮汇postal order||postal note （Am.）||post office order||money order =cC]8Pz?  
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本票promissory note （P/N） .;KupQ;*  
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押汇负责书||押汇保证书letter of hypothecation F[=m|MZb  
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副保||抵押品||付属担保物collateral security H4:TYh  
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担保书trust receipt||letter of indemnity '6 'XBL?  
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承兑||认付acceptance C(0Iv[~y/  
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单张承兑general acceptance /MU<)[*Ro  
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有条件承兑qualified acceptance P~qVr#eU  

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附条件认付conditional acceptance $Tur"_`I;  
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部分认付partial acceptance   UA8!?r-cR