[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。   'T8
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会计报表statement of account z=Cr7-  
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往来帐目account current ~bK9R0|<  
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现在往来帐||存款额current accout CH#k(sy  
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销货帐account sales ipE]}0q  
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共同计算帐项joint account ] d}0l6  
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未决帐项outstanding account q(M:QWA q  
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贷方帐项credit account||creditor account {FO$yw=>  
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借方帐项debit account||debtor account : mcYZPX#  
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应付帐||应付未付帐account payable #U mF-c  
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应收帐||应收未收帐account receivable oXsL 9,  
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新交易||新帐new account t<iEj"5  
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未决帐||老帐old account nAJdr*`a,5  
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现金帐cash account >R,'5:Rw  
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流水帐running account !%(h2]MQ  
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暂记帐||未定帐suspense account ZFm`UXS  
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过期帐||延滞帐overdue account||pastdue account m0w;8uF2UV  
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杂项帐户sundry account uE/T2BX*  
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详细帐单||明细表detail account [jdFA<Is  
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呆帐bad account @H b'8F  
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会计项目title of account Qp,DL@mp>8  
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会计薄||帐薄account-book g>0XxjP4  
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营业报告书||损益计算表account of budiness||business report -~ [9U,  
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借贷细帐||交验帐account rendered 3ya1'qUC  
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明细帐account stated yH 9!GS#  
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与…银行开立一户头to open an account with v0Dq@Q1  
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与…银行建立交易to keep account with n~V4nj&_T  
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继续记帐to keep account |{*}|  
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与…有交易to have an account with P&d"V<  
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作成会计帐||有往来帐项to make out an account with g*)K/Z0pJ$  
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清算||清理债务to make up an account kg][qn|>J]  
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清洁帐目||与…停止交易to close ones account with M<SdPC(+  
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结帐to close an account y-p70.'{U  
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清理未付款to ask an account||to demand an account ;!91^Tl  
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结清差额to balance the account with {7cX#1  
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清算to settle an account||to liquidate an account||to square an account *`j-i  
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审查帐目||监查帐目to audit an account ;fw1
 
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检查帐目to examine an account nA|.t  
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转入A的帐户to charge the amount to As account -p-B2?)A  
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以计帐方式付款to pay on account p^(&qk?ut  
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代理某人||为某人on ones account||on account of one IHgeQ F ~  
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为自己计算||独立帐目on ones own account X7,
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由某人收益并负风险on ones account and risk||for ones account and risk [1Ydo`  
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由某人负担for ones account||for account of one qQ!1t>j+H  
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按某人指示||列入某人帐户by order and for account of one 0l;<5  
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列入5月份帐目for May account {JV@"t-X3"  
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编入某中帐项下to pass to the account of||to place to the account of H:p Z-v*  
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寄出清算书to send in an account||to send in render an account RzhWD^bB  
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支票薄cheque book #_mi `7!B#  
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支票陈票人cheque drawer Q-#$Aa  
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持票人cheque holder ]pEV} @7  
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不记名支票cheque to bearer||bearer cheque ]nhr+;of/-  
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记名支票||认人支票cheque to order y/V%&.$o=  
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到期支票antedated cheque 1Y_w5dU  
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未到期支票postdated cheque J8y0d1SG  
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保付支票certified cheque Y-ux7F{=z  
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未获兑现支票，退票returned cheque s<x1>Q7X~  
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横线支票crossed cheque @?C#r.vgp  
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普通横线general crossing HaA1z}?n  
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特别横线special crossing )a}"^1  
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空白支票blank cheque u6:pV.p  
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失效支票，过期支票stale cheque Es5  
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普通支票open cheque AvR2_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EoX_KG{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^EVc95|Z  
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支票换现金||兑现to cash a cheque QD{:vG g  
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清理票款to clear a cheque {>0V[c[~  
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保证兑现to certify a cheque N132sN2  
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填写支票数额to fill up a cheque x}fn'iUnm  
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支票上划线to cross a cheque !- C'}  
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开发支票to make out a cheque D)='8jV7  
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签发支票，开立支票to draw a cheque||to issue a cheque B\j
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透支支票to overdraw a cheque ic6L9>[  
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背书支票to endorse a cheque >AD=31lq  
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请付票款||清付票款to pay a cheque||to honour a cheque Uv?'m&_   
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支票退票to dishonour a cheque \Z5+$Ij  
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拒付支票to refuse a cheque <SXZx9A!  
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拒付支票to stop payment of a cheque eVy2|n9rH  
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提示要求付款to present for payment J2Et-Cz1  
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见票即付持票人payable to bearer ]Bu DaxWN  
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支付指定人payable to order G\Hq/4  
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已过期||无效out of date||stale u]vPy ria  
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请给出票人R/D||refer to drawer s"mFt{Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }5S2p@W)  
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文字与数字不一致words and figures differ ;w6s<a@Zh  
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支票 )mD\d|7f  
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时间已过account closed ?MZ:_'2p  
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更改处应加盖印章alterations require initials N du7nKG  
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时间已过effects not cleared mTd<2Hy  
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停止付款payment stopped 6Kht:WE  
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支票毁损cheque mutilated iPFL"v<#J  
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汇款||寄钱to remit||to send money "'aqb~j^  
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寄票供取款||支票支付to send a cheque for payment {{zua-F  
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寄款人a remitter 2VMX:&3 5J  
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收款人a remittee mS7E_A8  
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国外汇票foreign Bill 3DI^y`a v  
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国内汇票inland Bill +DxifXtB  
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跟单汇票documentary bill CH#kvR2  
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空头汇票accommodation bill lk~dgky@  
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原始汇票original bill o:f|zf> i<  
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改写||换新票据renewed bill &LwJ'h+nd  
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即期汇票sight bill||bill on demand Hc"N& %X[  
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…days after date||…days after date…日后付款 -^y1iN'D  
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…months after date||…months after date…月后付款 d7\k gh  
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见票后…日付款…days after sight||…days sight E Gr|BLl  
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见票后…月付款…months after sight||…months sight ,WzG.3^m  
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同组票据set of bills [`cdlx?Eh  

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单张汇票sola of exchange||sole of exchange !XkymIX~O.  
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远期汇票usance bill||bill at usance ~r{\WZ.  
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长期汇票long bill ab8oMi`z  
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短期汇票short bill 5B8V$ X  
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逾期汇票overdue bill HTR "m
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宽限日期days of grace '-$))A
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电汇telegraphic transfer （T.T） "#_)G7W+e  
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邮汇postal order||postal note （Am.）||post office order||money order .
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本票promissory note （P/N） GoGohsj  
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押汇负责书||押汇保证书letter of hypothecation &hSnB~hi  
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副保||抵押品||付属担保物collateral security JLFFh!J  
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担保书trust receipt||letter of indemnity lOWB^uS%  
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承兑||认付acceptance _rWM]  
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单张承兑general acceptance Ti
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有条件承兑qualified acceptance rA1zyZlz  
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附条件认付conditional acceptance $~w@0Yl  
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部分认付partial acceptance   (d5vH)+A