[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。   HI11Jl}{  
会计报表statement of account AQiwugs  
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往来帐目account current -xA2pYz"  
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现在往来帐||存款额current accout 6'Worj  
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销货帐account sales EpX&R,Rxk  
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共同计算帐项joint account  N#a$t&  
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未决帐项outstanding account 8Hn|cf0  
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贷方帐项credit account||creditor account Qh'ATo  
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借方帐项debit account||debtor account wlqpn(XR  
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应付帐||应付未付帐account payable =aBctd:eX`  
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应收帐||应收未收帐account receivable &N\jG373  
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新交易||新帐new account )E-inHD /  
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未决帐||老帐old account zU gE~  
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现金帐cash account Kk-S}.E  
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流水帐running account IpcNuZo9&  
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暂记帐||未定帐suspense account 5#+^E{  
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过期帐||延滞帐overdue account||pastdue account 6i.-6></  
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杂项帐户sundry account =E.t`x=  
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详细帐单||明细表detail account > dI LF  
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呆帐bad account ,y 2$cO_>  
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会计项目title of account =/y]d<g  
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会计薄||帐薄account-book !'&n-Q  
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营业报告书||损益计算表account of budiness||business report )4<__|52"1  
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借贷细帐||交验帐account rendered Y2ZT.l  
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明细帐account stated #\.,?A}9  
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与…银行开立一户头to open an account with f]`#J%P  
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与…银行建立交易to keep account with
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继续记帐to keep account K?B{rE Lp  
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与…有交易to have an account with #(#Wv?r6  
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作成会计帐||有往来帐项to make out an account with i'H/ZwU  
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清算||清理债务to make up an account s2'yY(u/  
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清洁帐目||与…停止交易to close ones account with \`oT#|0  
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结帐to close an account 8$85^Of  
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清理未付款to ask an account||to demand an account !46RGU:I  
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结清差额to balance the account with @&%'4j&+  
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清算to settle an account||to liquidate an account||to square an account 1rv)&tKs  
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审查帐目||监查帐目to audit an account TD1 [  
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检查帐目to examine an account ]+|~cRQ9I  
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转入A的帐户to charge the amount to As account Bg&i63XL$$  
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以计帐方式付款to pay on account {;N,t]>8M  
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代理某人||为某人on ones account||on account of one g .onTFwN  
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为自己计算||独立帐目on ones own account 9Wnn'T@Tl  
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由某人收益并负风险on ones account and risk||for ones account and risk b4E:Wn9x  
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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 NWM8[dI  
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列入5月份帐目for May account S`#w+C#EW  
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编入某中帐项下to pass to the account of||to place to the account of 9[G[$c  
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寄出清算书to send in an account||to send in render an account /9HVY %n  
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支票薄cheque book lrv3fPIW  
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支票陈票人cheque drawer ?,& tNP{jq  
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持票人cheque holder f7=((
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不记名支票cheque to bearer||bearer cheque pL{U `5S  
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记名支票||认人支票cheque to order +xrr?g  

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到期支票antedated cheque *q()f\  
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未到期支票postdated cheque kP-3"ACG  
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保付支票certified cheque N7O-2Z *  
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未获兑现支票，退票returned cheque *XT/KxLa7  
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横线支票crossed cheque ;4.!H,d  
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普通横线general crossing ~])t 6i  
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特别横线special crossing mg*qiScfW  
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空白支票blank cheque 4}4Pyjh  
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失效支票，过期支票stale cheque E0MGRI"me  
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普通支票open cheque 6~1|qEe6I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h-Fn ?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v?& -xH-S  
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支票换现金||兑现to cash a cheque dt`{!lts'  
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清理票款to clear a cheque ]cGA~d  
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保证兑现to certify a cheque uW M{JEOl  
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填写支票数额to fill up a cheque )0Me?BRp  
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支票上划线to cross a cheque yjhf   
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开发支票to make out a cheque [$ejp>'Ud  
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签发支票，开立支票to draw a cheque||to issue a cheque JvT"bZk(o  
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透支支票to overdraw a cheque sK7+Q  
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背书支票to endorse a cheque 2EfF
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请付票款||清付票款to pay a cheque||to honour a cheque [&nh5|f  

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支票退票to dishonour a cheque :@!ic
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拒付支票to refuse a cheque H8`(O"V  
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拒付支票to stop payment of a cheque ]- 4QNc=  
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提示要求付款to present for payment 2w-51 tqm  
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见票即付持票人payable to bearer gF5a5T,  
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支付指定人payable to order y(=#WlK}  
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已过期||无效out of date||stale jD`d#R  
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请给出票人R/D||refer to drawer IW%|G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o,!T2&}  
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文字与数字不一致words and figures differ DmBS0NyR7Y  
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支票 Qo1eXM
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时间已过account closed (}
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更改处应加盖印章alterations require initials W7\&~IWub  
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时间已过effects not cleared 80$fG8  
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停止付款payment stopped 7 uarh!  
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支票毁损cheque mutilated rO:
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汇款||寄钱to remit||to send money 8p!*?RRme[  
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寄票供取款||支票支付to send a cheque for payment ,JEbd1Uf  
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寄款人a remitter iHp\o=#  
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收款人a remittee '&;69`FSe  
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国外汇票foreign Bill a0*2) uL}  
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国内汇票inland Bill K{l5m{:%  
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跟单汇票documentary bill %k0EpJE%  
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空头汇票accommodation bill T#O??3/%$1  
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原始汇票original bill lr2rQo>  
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改写||换新票据renewed bill A{<xc[w;p  
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即期汇票sight bill||bill on demand -iCcoA  
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…days after date||…days after date…日后付款  a)2yE,":  
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…months after date||…months after date…月后付款 D{'#er  
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见票后…日付款…days after sight||…days sight WP-jtZ?!"  
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见票后…月付款…months after sight||…months sight xfSG~csoz  
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同组票据set of bills jiIST^Zq#t  
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单张汇票sola of exchange||sole of exchange EaS~`  
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远期汇票usance bill||bill at usance .#^0pv!  
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长期汇票long bill =8{*@>CX  
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短期汇票short bill _g6m=N4  
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逾期汇票overdue bill eX<K5K.B  
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宽限日期days of grace sT<{SmBF  
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电汇telegraphic transfer （T.T） f]}}yBte`  
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邮汇postal order||postal note （Am.）||post office order||money order 3.)_uo0;o  
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本票promissory note （P/N） 96W4c]NT  
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押汇负责书||押汇保证书letter of hypothecation < EXWWrm  
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副保||抵押品||付属担保物collateral security fjkT5LNxk  
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担保书trust receipt||letter of indemnity ,#%SK;1<  
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承兑||认付acceptance 3ExVZu$  
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单张承兑general acceptance j@g!R!7)  
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有条件承兑qualified acceptance ZX]
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附条件认付conditional acceptance MVuP |&:n  
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部分认付partial acceptance   |bvGYsn_#=