[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。   ]Vo;ZY_\  
会计报表statement of account IkFrzw p  
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往来帐目account current {3@f(H m  
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现在往来帐||存款额current accout r S\j9@=Y4  
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销货帐account sales qc2j }D0  
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共同计算帐项joint account
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未决帐项outstanding account +%7v#CY &  
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贷方帐项credit account||creditor account t6m3lq{  
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借方帐项debit account||debtor account y<0zAsT  
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应付帐||应付未付帐account payable kd )Q$RA(  
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应收帐||应收未收帐account receivable H )hO/1m  
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新交易||新帐new account rR]U Ff  
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未决帐||老帐old account O2;FaASF  
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现金帐cash account w^z5O6   
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流水帐running account })W9=xO~  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account ,1/O2aQ%\0  
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杂项帐户sundry account 9d&@;&al  
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详细帐单||明细表detail account hr$Wt?B  
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呆帐bad account YTpiOPf  
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会计项目title of account GuK3EM*_  
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会计薄||帐薄account-book UE9RrfdN  
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营业报告书||损益计算表account of budiness||business report ]K?;XA3dZ  
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借贷细帐||交验帐account rendered 9|D*}OY >  
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明细帐account stated {W+IUvn  
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与…银行开立一户头to open an account with k5M5bH',  
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与…银行建立交易to keep account with 0$A^ .M;  
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继续记帐to keep account lArKfs/  

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与…有交易to have an account with ;,8 )%
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作成会计帐||有往来帐项to make out an account with u,V_j|(e  
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清算||清理债务to make up an account yky%+@2q  
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清洁帐目||与…停止交易to close ones account with -"NK"nb  
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结帐to close an account :YQI1 q[6  
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清理未付款to ask an account||to demand an account 0kSM$D_  
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结清差额to balance the account with Kt](|  
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清算to settle an account||to liquidate an account||to square an account 42~.N=2  
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审查帐目||监查帐目to audit an account 4Q/{lqG  
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检查帐目to examine an account DuN
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转入A的帐户to charge the amount to As account /o%VjP"<  
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以计帐方式付款to pay on account ;DSH$'1i  
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代理某人||为某人on ones account||on account of one ^*i0~_  
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为自己计算||独立帐目on ones own account { 1Y
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由某人收益并负风险on ones account and risk||for ones account and risk Rw%% 9  
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由某人负担for ones account||for account of one /q+;!E
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按某人指示||列入某人帐户by order and for account of one Db<#gH  
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列入5月份帐目for May account );%H;X+x  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account Vn4wk>b}$2  
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支票薄cheque book IC&P-X_aP  
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支票陈票人cheque drawer '{UKO7  
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持票人cheque holder 7n6g;8xE  
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不记名支票cheque to bearer||bearer cheque c%C6d97q  
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记名支票||认人支票cheque to order N=B G0t$  
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到期支票antedated cheque A} SGw.3  
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未到期支票postdated cheque >Ua'*  
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保付支票certified cheque nf0u:M"fm  
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未获兑现支票，退票returned cheque G n]qh(N>  
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横线支票crossed cheque `y3'v]  
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普通横线general crossing LigB!M  
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特别横线special crossing eo0-aHs  
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空白支票blank cheque {*7MT}{(  
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失效支票，过期支票stale cheque = ^NvUrK  
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普通支票open cheque D*%am|QL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]nhh|q9r{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K3?5bT_{  
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支票换现金||兑现to cash a cheque 7Jf~Bn  
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清理票款to clear a cheque j>\c >U  
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保证兑现to certify a cheque #d-({blo<  
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填写支票数额to fill up a cheque 7ftn gBv?  
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支票上划线to cross a cheque  =_dM@ j  
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开发支票to make out a cheque kTb$lLG\xk  
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签发支票，开立支票to draw a cheque||to issue a cheque =w$& n%~  
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透支支票to overdraw a cheque yLa@27T\A  
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背书支票to endorse a cheque TA[%e MvA  
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请付票款||清付票款to pay a cheque||to honour a cheque B.8B1MFm  
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支票退票to dishonour a cheque C]ss'  
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拒付支票to refuse a cheque \"
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拒付支票to stop payment of a cheque C>Ik ;  
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提示要求付款to present for payment 8+'}`  
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见票即付持票人payable to bearer z9o]
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支付指定人payable to order R$:-~<O  
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已过期||无效out of date||stale q%3VcR$J  
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请给出票人R/D||refer to drawer j7P49{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?_]Y8f  
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文字与数字不一致words and figures differ t#(NfzN  
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支票 Sm/8VSY  
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时间已过account closed |gk*{3~y  
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更改处应加盖印章alterations require initials i@/%E~W  
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时间已过effects not cleared L91(|gQP  
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停止付款payment stopped RY5e%/bg~U  
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支票毁损cheque mutilated orJ|Q3c)d  
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汇款||寄钱to remit||to send money RrLiH>  
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寄票供取款||支票支付to send a cheque for payment rT= "ciQ  
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寄款人a remitter oX6Cd:c-  
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收款人a remittee :/->m6C`0  
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国外汇票foreign Bill |TJ gH<I  
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国内汇票inland Bill >u%B n\G  
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跟单汇票documentary bill ycN!N  
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空头汇票accommodation bill V^(W)\  
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原始汇票original bill HmXxM:[4;  
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改写||换新票据renewed bill 9Eh*r@>  
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即期汇票sight bill||bill on demand 1%@i4  
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…days after date||…days after date…日后付款 pJ?y  
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…months after date||…months after date…月后付款 MO]zf3f!  
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见票后…日付款…days after sight||…days sight Vl7V?`_4  
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见票后…月付款…months after sight||…months sight %*L 8W*V  
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同组票据set of bills b^Do
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单张汇票sola of exchange||sole of exchange CIR2sr0a  
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远期汇票usance bill||bill at usance ohPXwp? ]  
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长期汇票long bill `yXHb  
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短期汇票short bill BBoVn^Z*R  
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逾期汇票overdue bill 7*&q"   
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宽限日期days of grace :EC[YAK+D  
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电汇telegraphic transfer （T.T） LZpqv~av  
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邮汇postal order||postal note （Am.）||post office order||money order ue6&)7:~  
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本票promissory note （P/N） vB/G#\Zqz  
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押汇负责书||押汇保证书letter of hypothecation /`B:F5r  
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副保||抵押品||付属担保物collateral security 7NfA)$  
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担保书trust receipt||letter of indemnity "f`{4p0v  
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承兑||认付acceptance ^5*9BwH`  
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单张承兑general acceptance xrl!$xE GX  
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有条件承兑qualified acceptance lK3Z}e*eXQ  
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附条件认付conditional acceptance Tf?|*P  
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部分认付partial acceptance   R<x~KJ11c