[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。   5iA>Z!sP[  
会计报表statement of account wH~A> 4*(  
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往来帐目account current `etw[#~N  
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现在往来帐||存款额current accout o +$v0vg%T  
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销货帐account sales c(Dp`f,  
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共同计算帐项joint account 1/-3m P
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未决帐项outstanding account Qder8I  
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贷方帐项credit account||creditor account v2x+_K}J  
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借方帐项debit account||debtor account 2K:A4)jZ  
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应付帐||应付未付帐account payable 'l'3&.{Yfk  
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应收帐||应收未收帐account receivable KYiJXE[Q-  
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新交易||新帐new account DdR0u0JH0  
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未决帐||老帐old account \c\~k0u  
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现金帐cash account a_Xwi:e<
 
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流水帐running account 2Hd\>{*  
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暂记帐||未定帐suspense account +2iD9X{$MX  
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过期帐||延滞帐overdue account||pastdue account gGP6"|tc4  
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杂项帐户sundry account AFi_P\X  
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详细帐单||明细表detail account o-bH3Jkb]&  
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呆帐bad account 'xta/@Sq  
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会计项目title of account 9]v,3'Q
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会计薄||帐薄account-book 9`Qa/Y!  
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营业报告书||损益计算表account of budiness||business report DinZZ  
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借贷细帐||交验帐account rendered #HV5M1mb  
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明细帐account stated +(=-95qZ  
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与…银行开立一户头to open an account with CzG[S\{+  
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与…银行建立交易to keep account with ,Vq$>T@z  
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继续记帐to keep account aB6/-T+ u  
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与…有交易to have an account with J.R]) &CB  
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作成会计帐||有往来帐项to make out an account with ;"cQ)=s9Y  
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清算||清理债务to make up an account SZXSVz0j  
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清洁帐目||与…停止交易to close ones account with 6fw7\u  
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结帐to close an account :rM 2G@{  
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清理未付款to ask an account||to demand an account 2OpA1$n6  
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结清差额to balance the account with C$0u-Nx8  
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清算to settle an account||to liquidate an account||to square an account 2H w7V3q  
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审查帐目||监查帐目to audit an account |J4sQ!%K  
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检查帐目to examine an account %\HE1d5;  
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转入A的帐户to charge the amount to As account r+m.!+  
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以计帐方式付款to pay on account @5wc 3y  
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代理某人||为某人on ones account||on account of one )#z{P[
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为自己计算||独立帐目on ones own account cH*")o D  
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由某人收益并负风险on ones account and risk||for ones account and risk [uGsF0#e  
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由某人负担for ones account||for account of one ~b
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按某人指示||列入某人帐户by order and for account of one "[P3b"=gW  
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列入5月份帐目for May account sM MtU@<x  
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编入某中帐项下to pass to the account of||to place to the account of rxX4Cw]\"y  
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寄出清算书to send in an account||to send in render an account v=iiS}s  
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支票薄cheque book mj$Ucql   
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支票陈票人cheque drawer xE@/8
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持票人cheque holder XEA5A.uc  
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不记名支票cheque to bearer||bearer cheque "g5{NjimY  
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记名支票||认人支票cheque to order YyxU/UnhG  
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到期支票antedated cheque WqF,\y%W*  
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未到期支票postdated cheque ~C%I'z'  
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保付支票certified cheque ?nW>'z  
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未获兑现支票，退票returned cheque A811VL^  
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横线支票crossed cheque t([}a~1}  
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普通横线general crossing K#Ck,Y "  
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特别横线special crossing (|^m9v0:  
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空白支票blank cheque @M"gEeI9  
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失效支票，过期支票stale cheque OtqFI!ns  
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普通支票open cheque =Hd yra  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xrkl)7;   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bGWfMu=n  
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支票换现金||兑现to cash a cheque LQR2T5S/Q,  
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清理票款to clear a cheque P'Rw/co  
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保证兑现to certify a cheque }sXTZX  
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填写支票数额to fill up a cheque q?(] Y*  
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支票上划线to cross a cheque P
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开发支票to make out a cheque lgOAc,  
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签发支票，开立支票to draw a cheque||to issue a cheque P3_.U8g$r  
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透支支票to overdraw a cheque ~Bzzu %S  
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背书支票to endorse a cheque (>v'0RA  
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请付票款||清付票款to pay a cheque||to honour a cheque  js_`L#t  
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支票退票to dishonour a cheque 4yl{:!la  
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拒付支票to refuse a cheque jm^.E\_  
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拒付支票to stop payment of a cheque <S@jf4  
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提示要求付款to present for payment 4%(Ji  
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见票即付持票人payable to bearer d#ir=+o{h  
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支付指定人payable to order I.<c{4K5  
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已过期||无效out of date||stale AYts &+  
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请给出票人R/D||refer to drawer :D.0\.p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *r7vDc  
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文字与数字不一致words and figures differ hx;f/EPx  
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支票 M([#Py9h  
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时间已过account closed kx
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更改处应加盖印章alterations require initials \/A.j|by,>  
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时间已过effects not cleared A4K.,bZ   
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停止付款payment stopped I2cz:U7  

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支票毁损cheque mutilated ]Bw0Qq F#  
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汇款||寄钱to remit||to send money M6Fo.eeK3  
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寄票供取款||支票支付to send a cheque for payment q'2vE;z Kb  
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寄款人a remitter l'@-?p(Vuw  
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收款人a remittee t^t% >9o  
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国外汇票foreign Bill JTlk[c  
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国内汇票inland Bill +/:tap|V  
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跟单汇票documentary bill %x)bZ= An  
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空头汇票accommodation bill +SJ.BmT  
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原始汇票original bill Zed
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改写||换新票据renewed bill K*6"c.D  
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即期汇票sight bill||bill on demand Jh[0xb  
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…days after date||…days after date…日后付款 Bqx5N"  
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…months after date||…months after date…月后付款 BD g]M
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见票后…日付款…days after sight||…days sight 50UdY9E_v}  
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见票后…月付款…months after sight||…months sight 6&3,fSP  
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同组票据set of bills kmB!NxF>)F  
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单张汇票sola of exchange||sole of exchange =Q#I@SVp2$  
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远期汇票usance bill||bill at usance Uj@th  
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长期汇票long bill [m~J6WB  
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短期汇票short bill lH-VqkR\  
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逾期汇票overdue bill ,GbmL8P7Y  
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宽限日期days of grace T:}Q3  
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电汇telegraphic transfer （T.T） a[{$4JpK  
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邮汇postal order||postal note （Am.）||post office order||money order }~FX!F#oU  
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本票promissory note （P/N） wmVmGa R  
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押汇负责书||押汇保证书letter of hypothecation m
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副保||抵押品||付属担保物collateral security A#U! KX  
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担保书trust receipt||letter of indemnity %ms%0%  
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承兑||认付acceptance ]jT}]9Q$  
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单张承兑general acceptance dX(JV' 18A  
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有条件承兑qualified acceptance 3%vXB=>T!  
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附条件认付conditional acceptance %m&6'Rpfk  
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部分认付partial acceptance   zs$r>rlO