[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。   \ja `c)x  
会计报表statement of account Sk=N [hwU  
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往来帐目account current asz?p\k:bC  
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现在往来帐||存款额current accout 9L"?wv  
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销货帐account sales ) b:4uK A  
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共同计算帐项joint account sX'nn   
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未决帐项outstanding account +c?ie4   
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贷方帐项credit account||creditor account P` ]ps?l  
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借方帐项debit account||debtor account rr )/`Kmv%  
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应付帐||应付未付帐account payable ~`[8"YUL  
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应收帐||应收未收帐account receivable Pz1G<eh#{g  
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新交易||新帐new account PW)8aLU  
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未决帐||老帐old account ,!H\^Vfl  
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现金帐cash account oX{@ 'B  
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流水帐running account <(?' s9  
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暂记帐||未定帐suspense account hpas'H>J  
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过期帐||延滞帐overdue account||pastdue account 8W@dtZ,d  
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杂项帐户sundry account ZIe+  
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详细帐单||明细表detail account W7$s5G,  
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呆帐bad account wePI*."]  
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会计项目title of account m|lM.]2_  
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会计薄||帐薄account-book *|^,DGfQ6  
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营业报告书||损益计算表account of budiness||business report &jt0 2+Hj'  
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借贷细帐||交验帐account rendered <o~t$TH  
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明细帐account stated [;*\P\Xih  
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与…银行开立一户头to open an account with n%n'1AUP:  
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与…银行建立交易to keep account with U7jhV,gO4  
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继续记帐to keep account 33*^($bE&  
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与…有交易to have an account with ,|6Y\
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作成会计帐||有往来帐项to make out an account with "&@gX_%  
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清算||清理债务to make up an account mp!YNI  
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清洁帐目||与…停止交易to close ones account with f;e_04K  
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结帐to close an account >?^~s(t  
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清理未付款to ask an account||to demand an account =n> iQS  
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结清差额to balance the account with CW.&Y?>Tv  
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清算to settle an account||to liquidate an account||to square an account =6.8bZT\
 
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审查帐目||监查帐目to audit an account !S
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检查帐目to examine an account s/r5,IFR  
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转入A的帐户to charge the amount to As account `4q5CJ 2  
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以计帐方式付款to pay on account AZh@t?)  
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代理某人||为某人on ones account||on account of one ti$oZ4PpF  
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为自己计算||独立帐目on ones own account oUW)H  
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由某人收益并负风险on ones account and risk||for ones account and risk RB S[*D  
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由某人负担for ones account||for account of one 5~_eN  
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按某人指示||列入某人帐户by order and for account of one !Z<mrr;T@  
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列入5月份帐目for May account sDaT[).Hm  
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编入某中帐项下to pass to the account of||to place to the account of J6*\>N5W  
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寄出清算书to send in an account||to send in render an account `^XRrVX<  
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支票薄cheque book "4Vi=*2V  
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支票陈票人cheque drawer 8!`7-  
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持票人cheque holder )V[w:=*  
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不记名支票cheque to bearer||bearer cheque YO.`l~ v  
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记名支票||认人支票cheque to order dN$D6*  
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到期支票antedated cheque |h^G$guw  
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未到期支票postdated cheque &geO Fe}R  
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保付支票certified cheque 2kp|zX (  
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未获兑现支票，退票returned cheque Y>dg10=  
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横线支票crossed cheque Y00i{/a 8  
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普通横线general crossing c~0VNuN  
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特别横线special crossing x%:>Ol  
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空白支票blank cheque H,4,~lv|  
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失效支票，过期支票stale cheque HZr/0I?  
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普通支票open cheque _>?8eC]4a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount whg4o|p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6 peM4X  
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支票换现金||兑现to cash a cheque ;u-< {2P  
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清理票款to clear a cheque 5Ret,~Vs9|  
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保证兑现to certify a cheque t+)GB=C  
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填写支票数额to fill up a cheque Xde=}9  
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支票上划线to cross a cheque ]#7Y@Yo  
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开发支票to make out a cheque ^CZ|ci6bX  
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签发支票，开立支票to draw a cheque||to issue a cheque +fQ$~vr{'  
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透支支票to overdraw a cheque bg3jo
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背书支票to endorse a cheque AQNx%  
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请付票款||清付票款to pay a cheque||to honour a cheque +n~rM'^4/  
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支票退票to dishonour a cheque 2F@<{
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拒付支票to refuse a cheque W
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拒付支票to stop payment of a cheque [&kk  
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提示要求付款to present for payment X10TZ  
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见票即付持票人payable to bearer Bq=](<>>  
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支付指定人payable to order uXa}<=O  
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已过期||无效out of date||stale cDol o1*  
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请给出票人R/D||refer to drawer D"aQbQP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +/8?+1E ^  
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文字与数字不一致words and figures differ c=E.-  
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支票 6%axbB  
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时间已过account closed i<![i5uAI  
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更改处应加盖印章alterations require initials 7:<>#  
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时间已过effects not cleared LRgk9*@,  
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停止付款payment stopped jlZNANR3  
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支票毁损cheque mutilated 4QDzG~N4)|  
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汇款||寄钱to remit||to send money ea /6$f9^  
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寄票供取款||支票支付to send a cheque for payment tL|Q{+i yE  
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寄款人a remitter F!'"mU<f  
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收款人a remittee }q
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国外汇票foreign Bill uNDkK o<M  
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国内汇票inland Bill u^$ CR  
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跟单汇票documentary bill 5irOK9hK  
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空头汇票accommodation bill Hqk2W*UTl  
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原始汇票original bill rkrt.B  
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改写||换新票据renewed bill m[XN,IE#u  
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即期汇票sight bill||bill on demand 0J"3RTt  
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…days after date||…days after date…日后付款 +}!eAMQ  
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…months after date||…months after date…月后付款 >_".  
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见票后…日付款…days after sight||…days sight "(5}=T@,  
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见票后…月付款…months after sight||…months sight "v06Fj>q  

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同组票据set of bills LLMkv!%D  
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单张汇票sola of exchange||sole of exchange _i&\G}mrC  
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远期汇票usance bill||bill at usance R#t~i&v/  
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长期汇票long bill 9H<:\-:  
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短期汇票short bill 1>Op)T>{c  
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逾期汇票overdue bill cc>h=%s`  
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宽限日期days of grace \+,jM6l
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电汇telegraphic transfer （T.T） x&;SLEM   
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邮汇postal order||postal note （Am.）||post office order||money order |h3YL!  
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本票promissory note （P/N） ?e BN_a,r6  
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押汇负责书||押汇保证书letter of hypothecation Tx!mW-Lt  
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副保||抵押品||付属担保物collateral security UCl,sn  
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担保书trust receipt||letter of indemnity 3D\I#g  
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承兑||认付acceptance A$ s4Q0Mf  
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单张承兑general acceptance z0c_&@uj*  
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有条件承兑qualified acceptance AuWEy-q?  
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附条件认付conditional acceptance @*!8  
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部分认付partial acceptance   fsb _*sh&