[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。   {zFMmPid  
会计报表statement of account 7[wieYj{  
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往来帐目account current VD\=`r)nT  
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现在往来帐||存款额current accout a@*\o+Su  
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销货帐account sales $tS}LN_!  
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共同计算帐项joint account GM<-&s!Uj  
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未决帐项outstanding account vZoaT|3 G]  
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贷方帐项credit account||creditor account xZv#Es%#  
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借方帐项debit account||debtor account !GGkdg*-*9  
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应付帐||应付未付帐account payable fwf$Co+R:*  
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应收帐||应收未收帐account receivable n=ux5M  
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新交易||新帐new account cjIh}:|'  
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未决帐||老帐old account )%@J=&G8TT  
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现金帐cash account  !=P1%  
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流水帐running account MFAH%Z$  
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暂记帐||未定帐suspense account ={wcfhUl+  
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过期帐||延滞帐overdue account||pastdue account xjj6WED  
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杂项帐户sundry account &@Be2!%'9K  
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详细帐单||明细表detail account (rm?jDm   
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呆帐bad account oHn Ky[1  
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会计项目title of account FSW_<%  
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会计薄||帐薄account-book 9H`XeQ.  
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营业报告书||损益计算表account of budiness||business report 65$+{ s  
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借贷细帐||交验帐account rendered /zVOK4BqN+  
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明细帐account stated G[I"8iS,  
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与…银行开立一户头to open an account with .Una+Z  
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与…银行建立交易to keep account with DJ [#5h5  
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继续记帐to keep account 'RYIW/a  
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与…有交易to have an account with !_D0vI;  
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作成会计帐||有往来帐项to make out an account with ?u=Fj_N_  
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清算||清理债务to make up an account J76kkW`5  
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清洁帐目||与…停止交易to close ones account with 6x[}g  
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结帐to close an account {9;CNsd  
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清理未付款to ask an account||to demand an account 37 ,  
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结清差额to balance the account with E=CsIK   
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清算to settle an account||to liquidate an account||to square an account M!A}NWF  


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审查帐目||监查帐目to audit an account (*nT(Adk  
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检查帐目to examine an account +N9X/QFKV  
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转入A的帐户to charge the amount to As account ~'iHo]9O  
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以计帐方式付款to pay on account o"Euwh!!  
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代理某人||为某人on ones account||on account of one S)k*?dQ##R  
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为自己计算||独立帐目on ones own account 5k3n\sqZA  
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由某人收益并负风险on ones account and risk||for ones account and risk z8~NZ;A  
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由某人负担for ones account||for account of one N P#w+Qw  
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按某人指示||列入某人帐户by order and for account of one OwUhdiG  
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列入5月份帐目for May account mpEK (p  
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编入某中帐项下to pass to the account of||to place to the account of BB$>h}  
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寄出清算书to send in an account||to send in render an account He/8=$c%  
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支票薄cheque book 
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支票陈票人cheque drawer H8zK$!  
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持票人cheque holder x0D*U?A  
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不记名支票cheque to bearer||bearer cheque sA/D]W.P  
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记名支票||认人支票cheque to order c(m<h+2VL  
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到期支票antedated cheque 6qpJUkd  
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未到期支票postdated cheque NC`aP0S  
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保付支票certified cheque Xp% v.M  
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未获兑现支票，退票returned cheque CL;}IBd a  
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横线支票crossed cheque RFcv^Xf  
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普通横线general crossing gp?uHKsM  
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特别横线special crossing FUb\e-Q=  
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空白支票blank cheque iByf{I>+  
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失效支票，过期支票stale cheque UnV.~u~  
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普通支票open cheque lNh70G8^p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'sKk"bi;0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1(R}tRR7R  
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支票换现金||兑现to cash a cheque s 5Qcl;}  
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清理票款to clear a cheque Q&tG4f<  
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保证兑现to certify a cheque h7oo7AP  
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填写支票数额to fill up a cheque i1d'nxk6  
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支票上划线to cross a cheque ; DR$iH-F  
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开发支票to make out a cheque <xm7 qmqI  
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签发支票，开立支票to draw a cheque||to issue a cheque hi(;;C9  
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透支支票to overdraw a cheque q54]1 TQ  
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背书支票to endorse a cheque Btn?N  
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请付票款||清付票款to pay a cheque||to honour a cheque W{+2/P
 
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支票退票to dishonour a cheque f$$/H>MJ  
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拒付支票to refuse a cheque k y7Gwc  
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拒付支票to stop payment of a cheque lL3U8}vn  
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提示要求付款to present for payment g) jYFfGfH  
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见票即付持票人payable to bearer 0GeTSFj  
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支付指定人payable to order y<Ot)fa$  
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已过期||无效out of date||stale O\r0bUPE  
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请给出票人R/D||refer to drawer R\[e!g*I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds > ~O.@|  
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文字与数字不一致words and figures differ @q)d  
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支票 ;2QP7PrSY  
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停止付款payment stopped v3>UV8c'  
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支票毁损cheque mutilated HZZn'u  
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汇款||寄钱to remit||to send money Wd ELV3  
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寄票供取款||支票支付to send a cheque for payment x,'!gT:j  
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寄款人a remitter F :DrX_O%  
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收款人a remittee pfI&E#:5  
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国外汇票foreign Bill ddR>7d}N  
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国内汇票inland Bill TL#3
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跟单汇票documentary bill *8XEYZa  
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空头汇票accommodation bill syK^<xa  
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原始汇票original bill WX
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改写||换新票据renewed bill LreP4dRe  
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即期汇票sight bill||bill on demand WuW^GC{7  
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…days after date||…days after date…日后付款 wlmRe`R  
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…months after date||…months after date…月后付款 _<2E"PrT  
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见票后…日付款…days after sight||…days sight Om {'1  
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见票后…月付款…months after sight||…months sight nt.y !k  
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同组票据set of bills ItTz.sQ  
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单张汇票sola of exchange||sole of exchange ~<x:q6  
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远期汇票usance bill||bill at usance /,Jqmm#s^  
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长期汇票long bill 5nVt[Puw  
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短期汇票short bill !$>
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逾期汇票overdue bill y L~W.H  
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宽限日期days of grace ;P&OX5~V  
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电汇telegraphic transfer （T.T） b*Q&CL  
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邮汇postal order||postal note （Am.）||post office order||money order *siFj CN<  
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本票promissory note （P/N） QnX(V[  
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押汇负责书||押汇保证书letter of hypothecation 57'4ljvYi  
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副保||抵押品||付属担保物collateral security 3%=~)7cF  
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担保书trust receipt||letter of indemnity hqkz^!rp  
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承兑||认付acceptance ,UdVNA  
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单张承兑general acceptance R]*K:~DM  
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有条件承兑qualified acceptance fvxu# m=  
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附条件认付conditional acceptance A1zjPG&]  
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部分认付partial acceptance   -_eLf#3