[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。   ,f,+)C$  
会计报表statement of account E2cZk6~m{  
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往来帐目account current '4u/ g  
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现在往来帐||存款额current accout 2
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销货帐account sales 3jJV5J'"  
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共同计算帐项joint account a"g\f{v0AR  
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未决帐项outstanding account ' \>k7?@  
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贷方帐项credit account||creditor account ze5#6Vzd&  
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借方帐项debit account||debtor account \{a5]G(4s  
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应付帐||应付未付帐account payable I7Abf7>*Q  
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应收帐||应收未收帐account receivable Sz1J4$5  
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新交易||新帐new account OBF-U]?Y  
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未决帐||老帐old account hPgYKa8u  
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现金帐cash account fF9hL3h?)  
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流水帐running account -GB,g=Dk  
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暂记帐||未定帐suspense account W*v3B.  
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过期帐||延滞帐overdue account||pastdue account %CgV:.,K  
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杂项帐户sundry account n 3-VqYUP  
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详细帐单||明细表detail account })J}7@VPO  
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呆帐bad account
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会计项目title of account C[#C/@  
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会计薄||帐薄account-book 0bIgOLP  
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营业报告书||损益计算表account of budiness||business report .`v%9-5v  
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借贷细帐||交验帐account rendered L2~'Z'q  
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明细帐account stated B_b
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与…银行开立一户头to open an account with E\;%,19Ob  
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与…银行建立交易to keep account with 0\@oqw]6hv  
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继续记帐to keep account v+SdjFAY  
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与…有交易to have an account with ;/JXn  
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作成会计帐||有往来帐项to make out an account with Qh -:P`CN
 
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清算||清理债务to make up an account \4C[<Gbx$(  
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清洁帐目||与…停止交易to close ones account with ;^E_BJm  
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结帐to close an account 1<_/Qu>V  
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清理未付款to ask an account||to demand an account ftl?x'P%  
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结清差额to balance the account with /wt7KL-I  
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清算to settle an account||to liquidate an account||to square an account *h3iAcM8  
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审查帐目||监查帐目to audit an account '=#fELMW  
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检查帐目to examine an account /sT?p=[.  
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转入A的帐户to charge the amount to As account #Ra qNu  
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以计帐方式付款to pay on account 3,6f}:CG  
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代理某人||为某人on ones account||on account of one hd~#I< 8;2  
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为自己计算||独立帐目on ones own account -`* 'p i  
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由某人收益并负风险on ones account and risk||for ones account and risk R]&Csr#~  
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由某人负担for ones account||for account of one aK@ Y) Ju'  
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按某人指示||列入某人帐户by order and for account of one QRf>lZP  
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列入5月份帐目for May account EGQgrwY5  
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编入某中帐项下to pass to the account of||to place to the account of -8Mb~Hfl0  
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寄出清算书to send in an account||to send in render an account Q'Osw"  
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支票薄cheque book eDZ8F^0  
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支票陈票人cheque drawer 0ck3II  
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持票人cheque holder n2B%}LLa  
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不记名支票cheque to bearer||bearer cheque yef\Y3X  
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记名支票||认人支票cheque to order ya8p 4N{_  
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到期支票antedated cheque $5JeN{B  
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未到期支票postdated cheque Bc"MOSV0  
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保付支票certified cheque JVX)>2&$  
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未获兑现支票，退票returned cheque H@1'El\9  
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横线支票crossed cheque :$b`n  
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普通横线general crossing rwLKY.J]  
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特别横线special crossing ;^xM" {G8  
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空白支票blank cheque U*=E(l  
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失效支票，过期支票stale cheque UF!qp  
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普通支票open cheque 940:NOgm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a*5KUj6/TL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l{dsm1#W~  
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支票换现金||兑现to cash a cheque wPM>-F  
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清理票款to clear a cheque  1;(h0j  
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保证兑现to certify a cheque \lQ3j8U  
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填写支票数额to fill up a cheque X+]>pA  
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支票上划线to cross a cheque H7tviSTd  

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开发支票to make out a cheque .3C::~:  
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签发支票，开立支票to draw a cheque||to issue a cheque _dm0*T ?  
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透支支票to overdraw a cheque $97O7j@  
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背书支票to endorse a cheque ^Ye (b7Gd  
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请付票款||清付票款to pay a cheque||to honour a cheque P_5aHeiJ  
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支票退票to dishonour a cheque INr1bAe$  
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拒付支票to refuse a cheque <u\Hy0g  
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拒付支票to stop payment of a cheque 7=Muq]j2  
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提示要求付款to present for payment u
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见票即付持票人payable to bearer bBs{PI2(p1  
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支付指定人payable to order Jai]z  
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已过期||无效out of date||stale 4JK6<Pk  
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请给出票人R/D||refer to drawer w0g@ <( 3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ywp_, j9F  
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文字与数字不一致words and figures differ 6ZI
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支票 =Lkn   
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时间已过account closed  !LH;K  
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更改处应加盖印章alterations require initials /UunWZ u%  
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时间已过effects not cleared h i!K-_Uy  
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停止付款payment stopped I7Kgi3  
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支票毁损cheque mutilated CL2zZk{u_  
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汇款||寄钱to remit||to send money e/Z{{FP%6  
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寄票供取款||支票支付to send a cheque for payment 4'D^>z!c  
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寄款人a remitter g.Ur~5r  
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收款人a remittee I;jH'._k#  
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国外汇票foreign Bill LT{g^g  
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国内汇票inland Bill Z]LP18m9kl  
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跟单汇票documentary bill GKg #nXS  
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空头汇票accommodation bill Wx/PD=Sf&  
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原始汇票original bill 71(ppsHk  
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改写||换新票据renewed bill 3J4OkwqD  
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即期汇票sight bill||bill on demand %A `9[icy  
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…days after date||…days after date…日后付款 ' yOx&~H]  
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…months after date||…months after date…月后付款 J'#o6Ud  
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见票后…日付款…days after sight||…days sight 2CtCG8o  
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见票后…月付款…months after sight||…months sight |.~2C14[  
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同组票据set of bills a#Z#-y!  
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单张汇票sola of exchange||sole of exchange slA~k;K:_  
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远期汇票usance bill||bill at usance 1- GtZ2  
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长期汇票long bill noWwX  
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短期汇票short bill o2y #Yk  
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逾期汇票overdue bill I} ]s(  
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宽限日期days of grace nza^<DlS  
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电汇telegraphic transfer （T.T） 4y9n,~Qgw  

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邮汇postal order||postal note （Am.）||post office order||money order ps]s Tw  
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本票promissory note （P/N） Dmk~t="Y  
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押汇负责书||押汇保证书letter of hypothecation ,OO
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副保||抵押品||付属担保物collateral security cW, 6MAQo  
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担保书trust receipt||letter of indemnity FBK6{rLMc  
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承兑||认付acceptance a@WSIcX*W  
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单张承兑general acceptance {-Y% wM8<i  
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有条件承兑qualified acceptance IE9A _u*  
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附条件认付conditional acceptance i50^%,  
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部分认付partial acceptance   7w{>bYP