[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。   kr{)  
会计报表statement of account x(vai1CrdH  
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往来帐目account current <~O}6HQ#  
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现在往来帐||存款额current accout !u%9;>T7  
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销货帐account sales F8 ?uQP8  
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共同计算帐项joint account cdN/Qy  
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未决帐项outstanding account $vqU|]J`  
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贷方帐项credit account||creditor account NZ)b:~a  
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借方帐项debit account||debtor account 77^ "xsa  
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应付帐||应付未付帐account payable K@*rVor{  
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应收帐||应收未收帐account receivable +/w(K,  
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新交易||新帐new account /4^G34  
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未决帐||老帐old account 6QW<RXom  
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现金帐cash account hc6.#~i  
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流水帐running account U|9U(il  
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暂记帐||未定帐suspense account 6hLNJ  
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过期帐||延滞帐overdue account||pastdue account aN:HG)$@  
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杂项帐户sundry account >kt~vJI  
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详细帐单||明细表detail account g&
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呆帐bad account 7Nd*,DV_  
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会计项目title of account 2]2{&bu  
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会计薄||帐薄account-book } /[_  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 6#-6Bh)>4  
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明细帐account stated  AQB1gzE  
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与…银行开立一户头to open an account with !'Pk jP  
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与…银行建立交易to keep account with NQDLI 1o  
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继续记帐to keep account <Gn8B^~$
 
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与…有交易to have an account with  KYnW7|*  
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作成会计帐||有往来帐项to make out an account with 6W)xj6<@  
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清算||清理债务to make up an account ]]\)=F`n77  
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清洁帐目||与…停止交易to close ones account with aSn0o_4bD  
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结帐to close an account 08zi/g2 3  
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清理未付款to ask an account||to demand an account 9 eSN +q  
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结清差额to balance the account with 2(c<U6#C'l  
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清算to settle an account||to liquidate an account||to square an account s,eld@  
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审查帐目||监查帐目to audit an account z5x,fQw6O  
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检查帐目to examine an account /2g)Z!&+ L  
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转入A的帐户to charge the amount to As account LP5eFl`|T  
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以计帐方式付款to pay on account jw:4fb  
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代理某人||为某人on ones account||on account of one &[?u1qQ%o  
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为自己计算||独立帐目on ones own account K#9(|2J%  
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由某人收益并负风险on ones account and risk||for ones account and risk `nd#< w>  
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由某人负担for ones account||for account of one mV:RmA  
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按某人指示||列入某人帐户by order and for account of one |xsV(jK8  

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列入5月份帐目for May account VgFF+Eg  
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编入某中帐项下to pass to the account of||to place to the account of fG8}=xH_&  
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寄出清算书to send in an account||to send in render an account :Fi%Cef|  
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支票薄cheque book Oi kU$
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支票陈票人cheque drawer dVsAX(  
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持票人cheque holder G!e}j @@  
 
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不记名支票cheque to bearer||bearer cheque T}w*K[z $  
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记名支票||认人支票cheque to order o/x5  
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到期支票antedated cheque PBAz`y2  
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未到期支票postdated cheque os(Jr!p_=  
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保付支票certified cheque wCq)w=,  
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未获兑现支票，退票returned cheque e&H<lT  
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横线支票crossed cheque S,"ChR  
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普通横线general crossing <_sT]?N#  
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特别横线special crossing Yyo9{4v+p{  
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空白支票blank cheque zFdz]z3  
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失效支票，过期支票stale cheque X^ ^?}>t[  
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普通支票open cheque B'gk/^6$eg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2GD mZl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *Xtc`XH  
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支票换现金||兑现to cash a cheque <1g1hqK3  
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清理票款to clear a cheque W'
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保证兑现to certify a cheque Fx88R!  
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填写支票数额to fill up a cheque Ye=7Y57Nr  
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支票上划线to cross a cheque I`
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开发支票to make out a cheque v"(
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签发支票，开立支票to draw a cheque||to issue a cheque ?nGf Wx^  
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透支支票to overdraw a cheque O<d?'{  
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背书支票to endorse a cheque pQMpkAX  
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请付票款||清付票款to pay a cheque||to honour a cheque er7/BE&  
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支票退票to dishonour a cheque H- qP>:  
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拒付支票to refuse a cheque GH+FZ (F  
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拒付支票to stop payment of a cheque ,,#rv-*  
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提示要求付款to present for payment (Rg!km%2T  

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见票即付持票人payable to bearer EC!Cv;'  
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支付指定人payable to order ="[](X^ l  
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已过期||无效out of date||stale 3pjYY$'  
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请给出票人R/D||refer to drawer Fl3r!a!P,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ Fsj&/: q  
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支票 W
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时间已过account closed LU7)F,ok  
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更改处应加盖印章alterations require initials 17]
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时间已过effects not cleared !!O{ ppM  
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停止付款payment stopped n(xlad  
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支票毁损cheque mutilated t%B!\]  
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汇款||寄钱to remit||to send money |5B9tjJ"  
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寄票供取款||支票支付to send a cheque for payment |aJ6363f.  
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寄款人a remitter ByvqwJY  
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收款人a remittee O t<%gj;^  
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国外汇票foreign Bill 0-f-  
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国内汇票inland Bill F <Z=%M3e  
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跟单汇票documentary bill =:8=5tj  
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空头汇票accommodation bill IOqyq t'  
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原始汇票original bill <qt%MM [Y  
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改写||换新票据renewed bill tTp`e0L*m  
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即期汇票sight bill||bill on demand Z@A1+kUS  
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…days after date||…days after date…日后付款 M4\Io]}-M  
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…months after date||…months after date…月后付款 2GS2,   
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见票后…日付款…days after sight||…days sight E#p 6A5  
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见票后…月付款…months after sight||…months sight ]!w52kF7  
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同组票据set of bills wX;NU4)n  
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单张汇票sola of exchange||sole of exchange xw Qkk  
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远期汇票usance bill||bill at usance t[~i }) yS  
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长期汇票long bill Xw)+5+t"{  
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短期汇票short bill  tvILLR  
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逾期汇票overdue bill NunT2JP.  
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宽限日期days of grace %l,EA#89s  
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电汇telegraphic transfer （T.T） :+n7oOV  
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邮汇postal order||postal note （Am.）||post office order||money order 8~7EWl  
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本票promissory note （P/N） 1Cthi[ B  
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押汇负责书||押汇保证书letter of hypothecation l8Ox]%F  
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副保||抵押品||付属担保物collateral security 4e4 $AB"  
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担保书trust receipt||letter of indemnity -z@}:N-uR  
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承兑||认付acceptance 71eD~fNdx  
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单张承兑general acceptance ' x|B'  
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有条件承兑qualified acceptance ,}<v:!  
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附条件认付conditional acceptance cB TMuDT_  
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部分认付partial acceptance   &*0V!+#6