[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。   "Z~`e]>  
会计报表statement of account o&,Y<$!:VH  
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往来帐目account current 4 l1 i>_R  
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现在往来帐||存款额current accout @> :i-5  
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销货帐account sales u}m.}Mws  
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共同计算帐项joint account Yw[{beo  
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未决帐项outstanding account (Y)!"_|  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account CpSK(2j  
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应付帐||应付未付帐account payable obYn&\6  
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应收帐||应收未收帐account receivable ?UJSxL  
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新交易||新帐new account J[6VBM.Y  
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未决帐||老帐old account (M8hy4Ex  
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现金帐cash account h(|;\~  
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流水帐running account UFIjW[h  
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暂记帐||未定帐suspense account 4]IKh,jT  
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过期帐||延滞帐overdue account||pastdue account +nzTxpcP@K  
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杂项帐户sundry account 'xk1o,;  
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详细帐单||明细表detail account fQ1 0O(`g,  
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呆帐bad account );!dg\U  
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会计项目title of account 6$DG.p
 
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会计薄||帐薄account-book Q<C@KBiVE  
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营业报告书||损益计算表account of budiness||business report (<n>EF#  
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借贷细帐||交验帐account rendered h>.9RX &  
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明细帐account stated J7_8
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与…银行开立一户头to open an account with ThbP;CzI#  
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与…银行建立交易to keep account with #c:9V2  
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继续记帐to keep account 8 dlInms  
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与…有交易to have an account with xTGP  
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作成会计帐||有往来帐项to make out an account with "i}Z(_7yr  
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清算||清理债务to make up an account Q.*'H_Y  
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清洁帐目||与…停止交易to close ones account with W6)dUi :"  
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结帐to close an account fp,1qzU[k  
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清理未付款to ask an account||to demand an account 4
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结清差额to balance the account with =ZFcxGo  
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清算to settle an account||to liquidate an account||to square an account V+P8P7y37B  
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审查帐目||监查帐目to audit an account #rqyy0k0'h  
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检查帐目to examine an account 8L%%eM_O  
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转入A的帐户to charge the amount to As account Q=)"om  
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以计帐方式付款to pay on account 2&zn^\%"  
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代理某人||为某人on ones account||on account of one _|Y.!ZRYP  
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为自己计算||独立帐目on ones own account zav*  
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由某人收益并负风险on ones account and risk||for ones account and risk !UUmy% 9  
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由某人负担for ones account||for account of one +An![1N,  
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按某人指示||列入某人帐户by order and for account of one luP'JUq  
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列入5月份帐目for May account R{ 2GQB  
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编入某中帐项下to pass to the account of||to place to the account of Zu [?'  

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寄出清算书to send in an account||to send in render an account 5 b#" G"  
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支票薄cheque book g'd*TBnk  
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支票陈票人cheque drawer b_K?ocq  
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持票人cheque holder &t9XK8S  
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不记名支票cheque to bearer||bearer cheque f)ucC$1=  
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记名支票||认人支票cheque to order {W:)oh>  
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到期支票antedated cheque R;Gl{  
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未到期支票postdated cheque J*6n6  
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保付支票certified cheque Y/e N)  
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未获兑现支票，退票returned cheque BF1O|Q|d6  
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横线支票crossed cheque 0u&?Zy9&  
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普通横线general crossing r* /XB0  
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特别横线special crossing Ppo^qb  
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空白支票blank cheque WNlSve)]ie  
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失效支票，过期支票stale cheque 5, "^"*@<  
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普通支票open cheque id[>!fQ=Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Gp3t?7S{T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g]#zWTw(   
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支票换现金||兑现to cash a cheque n
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清理票款to clear a cheque =smY/q^3  
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保证兑现to certify a cheque 3SB7)8Id1  
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填写支票数额to fill up a cheque pS)X\Xyw  
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支票上划线to cross a cheque o!dkS/u-m  
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开发支票to make out a cheque F-OZIo  
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签发支票，开立支票to draw a cheque||to issue a cheque S5 oHe4#89  
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透支支票to overdraw a cheque a}]@o"  
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背书支票to endorse a cheque =]k_Oq-1h  
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请付票款||清付票款to pay a cheque||to honour a cheque &T.P7n
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支票退票to dishonour a cheque 5DBd [u3  
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拒付支票to refuse a cheque qO'5*d;!d  
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拒付支票to stop payment of a cheque ;rdLYmmx^  
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提示要求付款to present for payment +FK<j;}C7  
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见票即付持票人payable to bearer b,A1(_pzi  
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支付指定人payable to order 4hz,F/ I  
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已过期||无效out of date||stale \kO_"{7n  
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请给出票人R/D||refer to drawer GlZDuU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sVnuSm  
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文字与数字不一致words and figures differ U#4W"1~iX  
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支票 9q{dRS[A  
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时间已过account closed )HE yTHLtJ  
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更改处应加盖印章alterations require initials s1q d/  
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时间已过effects not cleared jd*H$BU^  
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停止付款payment stopped )]R8 $S  
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支票毁损cheque mutilated |<$O5b'  
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汇款||寄钱to remit||to send money Ek0.r)Nw  
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寄票供取款||支票支付to send a cheque for payment ?`$4ZDM  
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寄款人a remitter KhvCkQMI@  
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收款人a remittee Jt"Wtr   
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国外汇票foreign Bill e{=$4F  
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国内汇票inland Bill HZNX1aQ|Q#  
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跟单汇票documentary bill YeVhWPn@  
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空头汇票accommodation bill tp7fmn*  
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原始汇票original bill [Pay<]c6g  
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改写||换新票据renewed bill SWt"QqBU  
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即期汇票sight bill||bill on demand _B2t|uQ  
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…days after date||…days after date…日后付款 =S,^"D\Z:  
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…months after date||…months after date…月后付款 eUl[gHP  
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见票后…日付款…days after sight||…days sight (/^&3xs9  
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见票后…月付款…months after sight||…months sight x/ez=yd*l  
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同组票据set of bills $8s&=OW  
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单张汇票sola of exchange||sole of exchange Y\rKw!u_!  
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远期汇票usance bill||bill at usance :=/DF  
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长期汇票long bill a P`;Nr=  
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短期汇票short bill f~53:;L/  
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逾期汇票overdue bill $wBUu  
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宽限日期days of grace bv+PbK]iO  
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电汇telegraphic transfer （T.T） Mqna0"IYx*  
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邮汇postal order||postal note （Am.）||post office order||money order H6L`239u  
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本票promissory note （P/N） TG!sck4/-Q  
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押汇负责书||押汇保证书letter of hypothecation oR5'g7?  
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副保||抵押品||付属担保物collateral security lLnD%*03  
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担保书trust receipt||letter of indemnity %kF6y_h`  
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承兑||认付acceptance l@':mX3xd  
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单张承兑general acceptance KZ&{Ya  
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有条件承兑qualified acceptance Y\s@'UoVN  
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附条件认付conditional acceptance yH irm|o  
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部分认付partial acceptance   | X! d*4