[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。   E6FT*}Q  
会计报表statement of account nD8CP[bRo  
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往来帐目account current ILQB%0!  
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现在往来帐||存款额current accout _:Jra  
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销货帐account sales @Ht7^rz+S  
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共同计算帐项joint account X>`5YdT~+  
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未决帐项outstanding account aN/0'V|&ym  
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贷方帐项credit account||creditor account g[d.lJ=Q-N  
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借方帐项debit account||debtor account DG!H 8^  
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应付帐||应付未付帐account payable 0Ek+ }`  
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应收帐||应收未收帐account receivable HaUfTQ8  
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新交易||新帐new account bJz}\[z  
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未决帐||老帐old account YR{%pZp  
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现金帐cash account EP|OKXRltA  
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流水帐running account bHi0N@W!vG  
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暂记帐||未定帐suspense account WI?iz-,](  
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过期帐||延滞帐overdue account||pastdue account b~1]}9TJ  
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杂项帐户sundry account B4<W%lm  
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详细帐单||明细表detail account  Qe&K
 
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呆帐bad account gm-I)z!tz  
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会计项目title of account nj (/It  
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会计薄||帐薄account-book HOn,c@.9Y  
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营业报告书||损益计算表account of budiness||business report PjH[8:,  
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借贷细帐||交验帐account rendered >d`XR"_e  
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明细帐account stated !Od?69W, $  
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与…银行开立一户头to open an account with 1N`1~y  
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与…银行建立交易to keep account with RG'Ft]l92N  
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继续记帐to keep account $=x1_  
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与…有交易to have an account with )JO#Z(  
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作成会计帐||有往来帐项to make out an account with 0{ZYYB&"~J  
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清算||清理债务to make up an account F{:ZHCm  
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清洁帐目||与…停止交易to close ones account with [79 eq=  
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结帐to close an account bIFKP  
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清理未付款to ask an account||to demand an account 7eQE[C  

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结清差额to balance the account with y$n7'W6  
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清算to settle an account||to liquidate an account||to square an account zW`Zmt\T2  
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审查帐目||监查帐目to audit an account jpL'y1@Ut  
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检查帐目to examine an account 4=j,:q  
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转入A的帐户to charge the amount to As account UbBo#(TZ)  
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以计帐方式付款to pay on account T&?0hSYt  
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代理某人||为某人on ones account||on account of one b&LfL$  
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为自己计算||独立帐目on ones own account 89I[Dg ;"u  
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由某人收益并负风险on ones account and risk||for ones account and risk oo{5:  
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由某人负担for ones account||for account of one pRsYA7Ti  
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按某人指示||列入某人帐户by order and for account of one F{1;~Yg%  
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列入5月份帐目for May account x+V;UD=mH  
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编入某中帐项下to pass to the account of||to place to the account of u-W6 hZ$  
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寄出清算书to send in an account||to send in render an account 9N9dQ}[:g  
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支票薄cheque book r7t
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支票陈票人cheque drawer `{g8A P3  
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持票人cheque holder Ep%5wR  
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不记名支票cheque to bearer||bearer cheque G Q&9b_  
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记名支票||认人支票cheque to order 9wP_dJvb  
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到期支票antedated cheque QMI&?Q:=  
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未到期支票postdated cheque eTI<WFRc_  
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保付支票certified cheque qvz2u]IOw  
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未获兑现支票，退票returned cheque zdCeOZ 6  
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横线支票crossed cheque SCl$+9E  
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普通横线general crossing JGPLVw  
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特别横线special crossing X>mY`$!/  
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空白支票blank cheque |w2H5f{fR  
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失效支票，过期支票stale cheque |pJ)w  
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普通支票open cheque 3v Pb}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _aVrQ@9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jC1mui|Y^  
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支票换现金||兑现to cash a cheque -x2/y:q`  
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清理票款to clear a cheque 7''l\3mIn  
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保证兑现to certify a cheque v5l)T}Nb  
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填写支票数额to fill up a cheque :G9+-z{Y&  
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支票上划线to cross a cheque Zws[}G"7h  
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开发支票to make out a cheque |;_NCy8i3X  
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签发支票，开立支票to draw a cheque||to issue a cheque /kE3V`es  
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透支支票to overdraw a cheque 3}=r.\]U  
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背书支票to endorse a cheque !TY9\8JzV  
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请付票款||清付票款to pay a cheque||to honour a cheque 24PE t%2  

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支票退票to dishonour a cheque tGnBx)J|  
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拒付支票to refuse a cheque "OF4#a17  
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拒付支票to stop payment of a cheque I&~kwOP  
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提示要求付款to present for payment _O)xE9t#ru  
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见票即付持票人payable to bearer k`JP  
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支付指定人payable to order DhY.5  
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已过期||无效out of date||stale y G\^PD  
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请给出票人R/D||refer to drawer Jb~$Vrdy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F: %-x=q  
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文字与数字不一致words and figures differ %B?@le+%  
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支票 -n&g**\w  
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时间已过account closed n^aSio6  
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更改处应加盖印章alterations require initials  8:=&=9%  
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时间已过effects not cleared D![42H+-Qd  
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停止付款payment stopped ]0v;;PfVl6  
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支票毁损cheque mutilated PWeCk2xH  
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汇款||寄钱to remit||to send money F6>K FU8  
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寄票供取款||支票支付to send a cheque for payment eu=G[>  
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寄款人a remitter MTBHFjXO  
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收款人a remittee s5/5>a V  
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国外汇票foreign Bill M)v\7a  
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国内汇票inland Bill a=ye!CN^  
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跟单汇票documentary bill TUE*mDRmP  
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空头汇票accommodation bill HCBZ*Z-  
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原始汇票original bill Yz<,`w5/6~  
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改写||换新票据renewed bill jbQ N<`!  
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即期汇票sight bill||bill on demand TcB^Sctf  
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…days after date||…days after date…日后付款 PK&3nXF%4  
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…months after date||…months after date…月后付款 NxOiT#YH  
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见票后…日付款…days after sight||…days sight  ywQ>T+  
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见票后…月付款…months after sight||…months sight 0wFa7PyG?  
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同组票据set of bills M<Gr~RKmAn  
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单张汇票sola of exchange||sole of exchange "hE/f~\  
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远期汇票usance bill||bill at usance `zRE$O  
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长期汇票long bill FWi c/ 7  
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短期汇票short bill fPW|)e"  
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逾期汇票overdue bill P4\{be>e  
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宽限日期days of grace d65fkz==A)  
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电汇telegraphic transfer （T.T） 5hhiP2q  
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邮汇postal order||postal note （Am.）||post office order||money order 9/8#e+L  
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本票promissory note （P/N） <yoCW?#  
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押汇负责书||押汇保证书letter of hypothecation &-S;.}  
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副保||抵押品||付属担保物collateral security .C6wsmQ  
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担保书trust receipt||letter of indemnity nV[0O8p2Md  
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承兑||认付acceptance 8\AyKw  
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单张承兑general acceptance ak
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有条件承兑qualified acceptance k=nN#SMn  
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附条件认付conditional acceptance A`#/:O4|f  
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部分认付partial acceptance   TKwMgC}<[