[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。   M0]l!x#7  
会计报表statement of account '|XP}V0I  
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往来帐目account current ~:t2@z4p  
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现在往来帐||存款额current accout M9&tys[KX  
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销货帐account sales HJcZ~5jf  
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共同计算帐项joint account c=b\9!hr_E  
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未决帐项outstanding account wcL0#[ )  
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贷方帐项credit account||creditor account n9J>y ud|  
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借方帐项debit account||debtor account .N'UnKz  
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应付帐||应付未付帐account payable VuBp$H(U  
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应收帐||应收未收帐account receivable '9[_w$~(  
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新交易||新帐new account .cabw+&7  
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未决帐||老帐old account @t^2/H ?O  
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现金帐cash account "D/ fB%h`  
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流水帐running account !INr  
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暂记帐||未定帐suspense account Ii 8jY_  
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过期帐||延滞帐overdue account||pastdue account CMr`n8M  
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杂项帐户sundry account TGLXvP& \  
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详细帐单||明细表detail account k);!H+  
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呆帐bad account #n"/9%35f`  
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会计项目title of account dB5DJ:$W$  
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会计薄||帐薄account-book %([c4el>\F  
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营业报告书||损益计算表account of budiness||business report 8f.La  
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借贷细帐||交验帐account rendered #L)rz u  
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明细帐account stated 2YyZiOMSc  
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与…银行开立一户头to open an account with X3[!xMij  
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与…银行建立交易to keep account with q*OKA5  
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继续记帐to keep account sfa'\6=O  
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与…有交易to have an account with F 4/Uu"J:  
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作成会计帐||有往来帐项to make out an account with N6;Z\\&0^q  
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清算||清理债务to make up an account +0Gep}&z.  
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清洁帐目||与…停止交易to close ones account with ]aNnY?qW5  
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结帐to close an account Q8y|:tb$Y  
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清理未付款to ask an account||to demand an account Oq6n.:8g"  
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结清差额to balance the account with |@.<}/  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account Cg pT(E\E  
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检查帐目to examine an account tr8Cx~<  
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转入A的帐户to charge the amount to As account mwH!:f  
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以计帐方式付款to pay on account Xe;(y "p R  
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代理某人||为某人on ones account||on account of one _`i%9Ad.4  
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为自己计算||独立帐目on ones own account < iI6@X>  
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由某人收益并负风险on ones account and risk||for ones account and risk ,Bw)n,  
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由某人负担for ones account||for account of one r/hyW6e_  
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按某人指示||列入某人帐户by order and for account of one ~+
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列入5月份帐目for May account ttFY _F~S  
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编入某中帐项下to pass to the account of||to place to the account of C]yQ "b  
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寄出清算书to send in an account||to send in render an account {{*]bGko  
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支票薄cheque book BBR"HMa
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支票陈票人cheque drawer W.`Xm(y  

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持票人cheque holder y(nsyA  
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不记名支票cheque to bearer||bearer cheque S2&9#6  
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记名支票||认人支票cheque to order zn V1kqGU  
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到期支票antedated cheque 0SMQDs5j  

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未到期支票postdated cheque XpgV09.EE  
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保付支票certified cheque Z>x7|Q3CX  
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未获兑现支票，退票returned cheque 9^PRX  
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横线支票crossed cheque  lk_s!<ni  
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普通横线general crossing ]-um\A4f  
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特别横线special crossing Km)X_}|  
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空白支票blank cheque -G],H)M  
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失效支票，过期支票stale cheque  -F"d0a,  
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普通支票open cheque Q[J [=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !8xKf*y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5<89Af&&K8  
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支票换现金||兑现to cash a cheque bh6d./  
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清理票款to clear a cheque 0VzXDb>`  
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保证兑现to certify a cheque bvl~[p$W3  
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填写支票数额to fill up a cheque 79D=d'eA  
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支票上划线to cross a cheque ql^g~b  
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开发支票to make out a cheque U,PZMz`2j  
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签发支票，开立支票to draw a cheque||to issue a cheque Z<;U:aH?}  
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透支支票to overdraw a cheque UP\C"\  
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背书支票to endorse a cheque %y>+1hakkX  
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请付票款||清付票款to pay a cheque||to honour a cheque a:A n=NA  
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支票退票to dishonour a cheque D9.`hs0  
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拒付支票to refuse a cheque ahA{B1M)n  
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拒付支票to stop payment of a cheque g<$. - g  
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提示要求付款to present for payment 1Dq<{;rWb  
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见票即付持票人payable to bearer }B0sC%cm  
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支付指定人payable to order yl$F~e1W  
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已过期||无效out of date||stale DtWxr  
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请给出票人R/D||refer to drawer XE1$K
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R4{-Qv#8 q  
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文字与数字不一致words and figures differ dU]/$7  
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支票 +-BwQ{92[:  
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时间已过account closed =gjDCx$|  
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更改处应加盖印章alterations require initials gKo%(6{n~  
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时间已过effects not cleared 5\ hd4  
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停止付款payment stopped y('k`>C  
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支票毁损cheque mutilated 9QwKakci  
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汇款||寄钱to remit||to send money v2)g 1sXd  
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寄票供取款||支票支付to send a cheque for payment ZU{4lhe  
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寄款人a remitter 2`?!+")  
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收款人a remittee % 0T+t.  
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国外汇票foreign Bill p{D4"Qn+P9  
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国内汇票inland Bill W-efv
 
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跟单汇票documentary bill #,d I$gY  
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空头汇票accommodation bill "N?+VkZEv  
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原始汇票original bill N$>^g"6o  
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改写||换新票据renewed bill QX4ai3v  
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即期汇票sight bill||bill on demand <r#eL39I  
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…days after date||…days after date…日后付款 F8:vDv  
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…months after date||…months after date…月后付款 !$-\;<bZ w  
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见票后…日付款…days after sight||…days sight InXn%9]p]  
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见票后…月付款…months after sight||…months sight WmY``  
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同组票据set of bills h3LE>}6D  
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单张汇票sola of exchange||sole of exchange 1%4sHSN  
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远期汇票usance bill||bill at usance &l3iV88  
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长期汇票long bill LaQ-=;(`  
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短期汇票short bill G :~k.1y[  
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逾期汇票overdue bill C:PMewn  
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宽限日期days of grace !%"8|)CAr  
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电汇telegraphic transfer （T.T） ,%uo6%  
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邮汇postal order||postal note （Am.）||post office order||money order e" St_z(  
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本票promissory note （P/N） |Y?HA&  
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押汇负责书||押汇保证书letter of hypothecation Tj:B!>>  
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副保||抵押品||付属担保物collateral security 8fl`r~bqZ  
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担保书trust receipt||letter of indemnity '<"s \,  
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承兑||认付acceptance e)d`pQ6  
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单张承兑general acceptance ;lE%M  
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有条件承兑qualified acceptance 45@^L's  
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附条件认付conditional acceptance JRB9rSN^  
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部分认付partial acceptance   HiZ*+T.B