[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。   ]NhWhJ:  
会计报表statement of account V%KW [v<G<  
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往来帐目account current #(wzl  
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现在往来帐||存款额current accout 1*`JcUn,>  
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销货帐account sales q8yJW-GA   
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共同计算帐项joint account ve/6-J!5Y.  
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未决帐项outstanding account
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贷方帐项credit account||creditor account tf}Q%)`f  
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借方帐项debit account||debtor account Vy"^]5  
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应付帐||应付未付帐account payable ^RDXX+  
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应收帐||应收未收帐account receivable g.VIe  
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新交易||新帐new account *bC^X'  
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未决帐||老帐old account 4sgwQ$m)  
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现金帐cash account xa^HU
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流水帐running account xR%a
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暂记帐||未定帐suspense account _NW OSt  
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过期帐||延滞帐overdue account||pastdue account ~7H.<kJt  
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杂项帐户sundry account }iloX#  
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详细帐单||明细表detail account +# >%bq x  
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呆帐bad account X'4 Yofs  
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会计项目title of account 1uQ
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会计薄||帐薄account-book 3?(p;  
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营业报告书||损益计算表account of budiness||business report 7rg[5hP T  
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借贷细帐||交验帐account rendered xxn&{\ ?  
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明细帐account stated DV"ri  
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与…银行开立一户头to open an account with S7Fxb+{6D  
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与…银行建立交易to keep account with <`qo*__1  
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继续记帐to keep account VA.1JBQ  
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与…有交易to have an account with K gX)fj  
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作成会计帐||有往来帐项to make out an account with Nb1la
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清算||清理债务to make up an account .Ps;O  
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清洁帐目||与…停止交易to close ones account with W =m_G]"L  
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结帐to close an account Dn?L  
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清理未付款to ask an account||to demand an account H<yec"  
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结清差额to balance the account with =$Z'F<|d  
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清算to settle an account||to liquidate an account||to square an account DI7trR`  
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审查帐目||监查帐目to audit an account 7>LhXC  
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检查帐目to examine an account 49m/UeNZ  
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转入A的帐户to charge the amount to As account #C`!yU6(  
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以计帐方式付款to pay on account rSk $]E]Z  
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代理某人||为某人on ones account||on account of one )+G(4eIT  
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为自己计算||独立帐目on ones own account PD?H5W3@  
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由某人收益并负风险on ones account and risk||for ones account and risk Z%Gvf~u  
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由某人负担for ones account||for account of one sw1XN?O  
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按某人指示||列入某人帐户by order and for account of one  4Zq5  
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列入5月份帐目for May account r0sd_@Oj  
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编入某中帐项下to pass to the account of||to place to the account of ~-6;h.x=  
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寄出清算书to send in an account||to send in render an account m^7p
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支票薄cheque book ^c5(MR7LD  
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支票陈票人cheque drawer EW`3h9v~  
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持票人cheque holder 1a<,/N}}t  
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不记名支票cheque to bearer||bearer cheque QZ6M,\  
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记名支票||认人支票cheque to order 0nS6<:  
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到期支票antedated cheque z23KSPo  
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未到期支票postdated cheque /b *@dy  
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保付支票certified cheque H(AYtnvB  
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未获兑现支票，退票returned cheque uPqPoI>N!  
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横线支票crossed cheque e\h:==f  
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普通横线general crossing 
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特别横线special crossing d0xV<{
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空白支票blank cheque lA1R$  
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失效支票，过期支票stale cheque 6Q`ce! ~$  
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普通支票open cheque E|6|m8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZTun{Dw{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &sRyM'XI  
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支票换现金||兑现to cash a cheque 4>| 5B:  
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清理票款to clear a cheque k.0C*3'  
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保证兑现to certify a cheque f8j^a?d|
  
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填写支票数额to fill up a cheque N+tS:$V  
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支票上划线to cross a cheque `+6HHtF  
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开发支票to make out a cheque W6PGv1iaW>  
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签发支票，开立支票to draw a cheque||to issue a cheque Pv'x|
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透支支票to overdraw a cheque Fzu{,b  
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背书支票to endorse a cheque bcYz?o
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请付票款||清付票款to pay a cheque||to honour a cheque fP|\1Y?CS  
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支票退票to dishonour a cheque r3kI'I|bq  
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拒付支票to refuse a cheque fwEi//1  
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拒付支票to stop payment of a cheque VX%+!6+fS  
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提示要求付款to present for payment by<2hLB9Q  
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见票即付持票人payable to bearer 4Y!v$r  
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支付指定人payable to order ^wlep1D  
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已过期||无效out of date||stale vpDs5tUl  
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请给出票人R/D||refer to drawer >U)O@W)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +[ zo2lBx  
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文字与数字不一致words and figures differ ;qMlGXW*q  
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支票 (XJQ$n  
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时间已过account closed yH^*Fp8V  
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更改处应加盖印章alterations require initials t3G'x 1  
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时间已过effects not cleared 4(82dmKO  
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停止付款payment stopped 27:x5g?  
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支票毁损cheque mutilated (rn x56I$  
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汇款||寄钱to remit||to send money A]$+ `uS\  
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寄票供取款||支票支付to send a cheque for payment Z >=Y  
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寄款人a remitter Q%^bA,$&D  
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收款人a remittee $:!T/*p*  
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国外汇票foreign Bill Xf9%A2 iB  
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国内汇票inland Bill -FV'%X$i  
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跟单汇票documentary bill XWpnZFjE  
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空头汇票accommodation bill 4uAafQ`@H  
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原始汇票original bill % T\N@  
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改写||换新票据renewed bill ok%!o+n k.  
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即期汇票sight bill||bill on demand FNCLGAiZ  
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…days after date||…days after date…日后付款 }, &,Dt  
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…months after date||…months after date…月后付款 (Zg'pSs)  
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见票后…日付款…days after sight||…days sight 0n q}SH  
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见票后…月付款…months after sight||…months sight w<>6>w@GZ  
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同组票据set of bills emY5xZ @N  
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单张汇票sola of exchange||sole of exchange o/ g+Z  
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远期汇票usance bill||bill at usance =>}.W:=  
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长期汇票long bill x$?7)F&z  
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短期汇票short bill |8qK%n f}  
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逾期汇票overdue bill a;'E}b{`F  
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宽限日期days of grace *J Y`.t  
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电汇telegraphic transfer （T.T） yg-F J/  
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邮汇postal order||postal note （Am.）||post office order||money order E/
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本票promissory note （P/N） VU`z|nB W@  
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押汇负责书||押汇保证书letter of hypothecation b1+hr(kMRM  
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副保||抵押品||付属担保物collateral security :,%J6Zh?  
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担保书trust receipt||letter of indemnity VM!-I8t  
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承兑||认付acceptance *dG}R#9Nv  
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单张承兑general acceptance j(Fa=pi  
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有条件承兑qualified acceptance ![a/kj  
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附条件认付conditional acceptance =`]|/<=9'U  
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部分认付partial acceptance   k1f3?l vlU