[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。   AixQR[Ul*c  
会计报表statement of account *6Ojv- G|5  
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往来帐目account current VxlK:*t`  
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现在往来帐||存款额current accout t}Z*2=DO  
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销货帐account sales t>04nN_@,s  
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共同计算帐项joint account Fx^e%":@ip  
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未决帐项outstanding account amPC
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贷方帐项credit account||creditor account (-lu#hJ`&r  
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借方帐项debit account||debtor account 5H+S=  
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应付帐||应付未付帐account payable ?[[K6v}q{  
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应收帐||应收未收帐account receivable {{FA"NW  
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新交易||新帐new account P,S$qD*4  
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未决帐||老帐old account 8]DN]\\o  
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现金帐cash account R5QSf+/T4  
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流水帐running account oR.KtS$uh  
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暂记帐||未定帐suspense account WMB~? EDhv  
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过期帐||延滞帐overdue account||pastdue account Qtmsk:qm  
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杂项帐户sundry account uS3s  
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详细帐单||明细表detail account B7qm;(?X&  
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呆帐bad account [w
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会计项目title of account Q7`}4c)  
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会计薄||帐薄account-book g7k|Ho-W  
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营业报告书||损益计算表account of budiness||business report 9;u$a^R.  
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借贷细帐||交验帐account rendered a4FvQH#j  
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明细帐account stated h^ ex?  
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与…银行开立一户头to open an account with U3MfEM! x  
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与…银行建立交易to keep account with fB[I1Z  
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继续记帐to keep account 6/B"H#rN  
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与…有交易to have an account with HF}%Ow  
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作成会计帐||有往来帐项to make out an account with pZz?c/h-  
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清算||清理债务to make up an account 6rMGlzuRo  
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清洁帐目||与…停止交易to close ones account with D1t@Y.vl  
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结帐to close an account ;>Y,b4B;  
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清理未付款to ask an account||to demand an account fdGls`H  
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结清差额to balance the account with A~& Tp  
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清算to settle an account||to liquidate an account||to square an account Rok`}t  
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审查帐目||监查帐目to audit an account iZ2|/hnw  
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检查帐目to examine an account .t|vwx  

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转入A的帐户to charge the amount to As account =7pLU+ u  
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以计帐方式付款to pay on account z(L
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代理某人||为某人on ones account||on account of one U,S&"`a  
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为自己计算||独立帐目on ones own account E8#RG-ci  
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由某人收益并负风险on ones account and risk||for ones account and risk #?L%M  
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由某人负担for ones account||for account of one &>43l+  
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按某人指示||列入某人帐户by order and for account of one i~:F lW]  
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列入5月份帐目for May account C^I
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编入某中帐项下to pass to the account of||to place to the account of _=@9XvNM  
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寄出清算书to send in an account||to send in render an account uV?[eiezD0  
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支票薄cheque book 7RNf)nz  
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支票陈票人cheque drawer .n]P6t  
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持票人cheque holder OV ~|@{6T  
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不记名支票cheque to bearer||bearer cheque m5Gt8Z 6a  
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记名支票||认人支票cheque to order hp?hb-4l  

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到期支票antedated cheque RMU]GCa  
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未到期支票postdated cheque y1P KoN|K  
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保付支票certified cheque !7XAc ,y  
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未获兑现支票，退票returned cheque xFcJyjo^z  
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横线支票crossed cheque yZFm<_9>  
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普通横线general crossing 2VaQxctk  
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特别横线special crossing ;~Y0H9`  
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空白支票blank cheque /-BKdkBCpZ  
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失效支票，过期支票stale cheque I_66q7U"0  
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普通支票open cheque J WaI[n}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RB7?T5G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mD@#,B7A  

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支票换现金||兑现to cash a cheque B;f\H,/59  
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清理票款to clear a cheque 7!.#:+rg5#  
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保证兑现to certify a cheque ;OjxEXaq  
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填写支票数额to fill up a cheque 6
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支票上划线to cross a cheque \va'>?#o1  
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开发支票to make out a cheque d8l T+MS=  
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签发支票，开立支票to draw a cheque||to issue a cheque ' fXBWi6  
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透支支票to overdraw a cheque F$[1KjS  
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背书支票to endorse a cheque 5\hJ&  
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请付票款||清付票款to pay a cheque||to honour a cheque 8WT^ES~C  
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支票退票to dishonour a cheque ){yw k  
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拒付支票to refuse a cheque jkz.qo-%  
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拒付支票to stop payment of a cheque 'FVh/};Y.D  
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提示要求付款to present for payment %Pl 7FHfB  
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见票即付持票人payable to bearer p1zT]  
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支付指定人payable to order kzZdYiC  
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已过期||无效out of date||stale +o{]0~y  
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请给出票人R/D||refer to drawer ;QMRm<CLV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gY)NPi}!`  
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文字与数字不一致words and figures differ ~ NO9s  
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支票 x3X^\Ig  
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时间已过account closed a T v  
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更改处应加盖印章alterations require initials Fpz)@0K;  
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时间已过effects not cleared _;o)MTw|'  
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停止付款payment stopped D..dGh.MY  
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支票毁损cheque mutilated RnvPqNs  
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汇款||寄钱to remit||to send money L4fM?{Ic:s  
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寄票供取款||支票支付to send a cheque for payment +<
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寄款人a remitter |4=Du-e  
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收款人a remittee v/W\k.?q /  
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国外汇票foreign Bill 1@xmzTC  
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国内汇票inland Bill MLu@|Xgh  
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跟单汇票documentary bill P^wDt14>  
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空头汇票accommodation bill EWcqMD]4u  
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原始汇票original bill Ne 2tfiI`  
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改写||换新票据renewed bill ?h7,q*rxk  
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即期汇票sight bill||bill on demand Hp#IOsP~  
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…days after date||…days after date…日后付款 |8DMj s()*  
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…months after date||…months after date…月后付款 bu}N{cW  
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见票后…日付款…days after sight||…days sight j'2:z#  
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见票后…月付款…months after sight||…months sight >EVY,  
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同组票据set of bills .%\lYk]  
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单张汇票sola of exchange||sole of exchange eG\|E3Cb9  
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远期汇票usance bill||bill at usance x_k@hGSC  
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长期汇票long bill hFiJHV  
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短期汇票short bill v}>5!*  
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逾期汇票overdue bill usFhcU  
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宽限日期days of grace }
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电汇telegraphic transfer （T.T） C8oAl3d+h  
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邮汇postal order||postal note （Am.）||post office order||money order `%5~>vPS  
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本票promissory note （P/N） 61*inGRB  
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押汇负责书||押汇保证书letter of hypothecation 8 FJ>W.  
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副保||抵押品||付属担保物collateral security zmEg4v'I  
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担保书trust receipt||letter of indemnity jeLC)lQ*  
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承兑||认付acceptance &nXa/XIZ_  
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单张承兑general acceptance ML= :&M!ao  
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有条件承兑qualified acceptance qEW3k),  
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附条件认付conditional acceptance kNnI$(H"H  
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部分认付partial acceptance   PL6f**{-