[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。   #0
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会计报表statement of account W^.-C  
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往来帐目account current Y%:0|utQC  
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现在往来帐||存款额current accout Qy5Os?9"  
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销货帐account sales ?koxt44  
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共同计算帐项joint account *Ht*)l?  
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未决帐项outstanding account g:DTVq  
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贷方帐项credit account||creditor account /ggkb8<3  
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借方帐项debit account||debtor account +an^e'  
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应付帐||应付未付帐account payable wY3|#P CDV  
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应收帐||应收未收帐account receivable 8wX+ZL:9  
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新交易||新帐new account J-tq8
   
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未决帐||老帐old account J3~hzgY  
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现金帐cash account U=F-]lD  
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流水帐running account p@/(.uE  
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暂记帐||未定帐suspense account [`.3f'")j  
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过期帐||延滞帐overdue account||pastdue account -9OMn}w/*  
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杂项帐户sundry account ^]$
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详细帐单||明细表detail account ^\M  dl  
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呆帐bad account 8jy-z"jc  
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会计项目title of account eo1&.FQu  
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会计薄||帐薄account-book [ULwzjss#L  
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营业报告书||损益计算表account of budiness||business report 96c"I;\GXX  
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借贷细帐||交验帐account rendered X[V?T>jsM  
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明细帐account stated a3Y{lc#z}  
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与…银行开立一户头to open an account with \V= &&(n#  
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与…银行建立交易to keep account with ;a |`s  
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继续记帐to keep account i;c'P}[K  
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与…有交易to have an account with ~n WsP}`n  
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作成会计帐||有往来帐项to make out an account with czI{qi5N  
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清算||清理债务to make up an account RdgVBG#Z1  
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清洁帐目||与…停止交易to close ones account with e8,{|a  
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结帐to close an account Pp+~Cir  
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清理未付款to ask an account||to demand an account jv  =EheD  
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结清差额to balance the account with EUy(T1Cl&&  
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清算to settle an account||to liquidate an account||to square an account w9f _b3  
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审查帐目||监查帐目to audit an account ;L~p|sF  
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检查帐目to examine an account @QdnjX
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转入A的帐户to charge the amount to As account *0y{ ~@  
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以计帐方式付款to pay on account 0C$8g Y*  
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代理某人||为某人on ones account||on account of one kz B\'m,l  
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为自己计算||独立帐目on ones own account mR%FqaN_  
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由某人收益并负风险on ones account and risk||for ones account and risk V`#.7uUP  
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由某人负担for ones account||for account of one PFrfd_s{>\  
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按某人指示||列入某人帐户by order and for account of one -Z0+oU(?YE  
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列入5月份帐目for May account S6xgiem  
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编入某中帐项下to pass to the account of||to place to the account of ;_O) p,p  
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寄出清算书to send in an account||to send in render an account By)u-)g9  
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支票薄cheque book !w39FfU{  
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支票陈票人cheque drawer !RW `3  
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持票人cheque holder qS|\JG  
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不记名支票cheque to bearer||bearer cheque z4X}O {  
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记名支票||认人支票cheque to order dG7OqA:9  
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到期支票antedated cheque q 11IkDa
  
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未到期支票postdated cheque h:Gu`+D>W  

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保付支票certified cheque ?W^c4NtP  
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未获兑现支票，退票returned cheque ZOCDA2e(j  
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横线支票crossed cheque Y2o?gug  
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普通横线general crossing <Ln 1pV~k  
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特别横线special crossing  #wL  
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空白支票blank cheque At7>V-f}  
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失效支票，过期支票stale cheque \jOA+FU[  
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普通支票open cheque "@??Fw!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H&:jcgV*P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T6 '`l?H`;  
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支票换现金||兑现to cash a cheque {NHdyc$  
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清理票款to clear a cheque Kx>qz.wwI?  
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保证兑现to certify a cheque i\,-oO  
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填写支票数额to fill up a cheque -[cTx[Z,  
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支票上划线to cross a cheque a{L d  
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开发支票to make out a cheque RW<D<5C  
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签发支票，开立支票to draw a cheque||to issue a cheque hb}+A=A=+  
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透支支票to overdraw a cheque N sXHO  
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背书支票to endorse a cheque AE[b },-[  
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请付票款||清付票款to pay a cheque||to honour a cheque HiZ*+T.B  
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支票退票to dishonour a cheque H?yK~bGQ  
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拒付支票to refuse a cheque ssfr}fzH  
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拒付支票to stop payment of a cheque LSL/ZvSP  
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提示要求付款to present for payment &u$Q4  
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见票即付持票人payable to bearer =^M/{51j  
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支付指定人payable to order igCZ|Ru\  
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已过期||无效out of date||stale 3c-GY:VkLM  
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请给出票人R/D||refer to drawer q+yQwX{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5T
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文字与数字不一致words and figures differ ;AG8C #_  
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支票 `'DmDg  
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时间已过account closed T$8)u'-pa  
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更改处应加盖印章alterations require initials Hus)c3Ty7  
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时间已过effects not cleared )HEa<P^kJl  
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停止付款payment stopped 1.}d.t  
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支票毁损cheque mutilated a1T'x~ '  
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汇款||寄钱to remit||to send money ?>VLTp8]  
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寄票供取款||支票支付to send a cheque for payment Ugr!"Q#M  
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寄款人a remitter 1a/++4O.|  
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收款人a remittee 49eD1h3'X[  
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国外汇票foreign Bill A@`}c,G  
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国内汇票inland Bill 82+r^t/.  
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跟单汇票documentary bill Zj(AJ*r  
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空头汇票accommodation bill MxKS4k  
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原始汇票original bill :@Pl pFK  

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改写||换新票据renewed bill XPc^Tq  
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即期汇票sight bill||bill on demand gb1V~  
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…days after date||…days after date…日后付款 X0HZH?V+  
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…months after date||…months after date…月后付款 G[PtkPSJ  
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见票后…日付款…days after sight||…days sight >>r(/81S  
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见票后…月付款…months after sight||…months sight .vf'YNQ%  
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同组票据set of bills ELoDd&d8  
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单张汇票sola of exchange||sole of exchange r8?gD&c}  
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远期汇票usance bill||bill at usance 6Igz:eX  
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长期汇票long bill VBlYvZ;$*  
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短期汇票short bill )AtD}HEv  
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逾期汇票overdue bill @gEUm_#HTs  
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宽限日期days of grace ub0.J#j@  
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电汇telegraphic transfer （T.T） y14;%aQN  
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邮汇postal order||postal note （Am.）||post office order||money order Ta0|+IYk<  
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本票promissory note （P/N） O63<AY@  
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押汇负责书||押汇保证书letter of hypothecation f}ji?p  
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副保||抵押品||付属担保物collateral security !Pvf;rNI1T  
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担保书trust receipt||letter of indemnity D/xbF`  
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承兑||认付acceptance J1|\Q:-7p  
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单张承兑general acceptance xC:L)7#aw  
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有条件承兑qualified acceptance X/!o\yyT  
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附条件认付conditional acceptance TDKki(o=~  
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部分认付partial acceptance   .Iw AK/QS