[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。   +0)H~ qB\  
会计报表statement of account 5]zH!>-F  
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往来帐目account current Q9i[?=F:z  
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现在往来帐||存款额current accout w<Bw2c  
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销货帐account sales A2SD
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共同计算帐项joint account AF>t{rw=/  
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未决帐项outstanding account e  m  
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贷方帐项credit account||creditor account $laUkD#vz  
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借方帐项debit account||debtor account ^0-e.@  
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应付帐||应付未付帐account payable wF3 MzN=%  
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应收帐||应收未收帐account receivable ]CPF7Hf  
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新交易||新帐new account 1 J}ML}h)  
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未决帐||老帐old account Wg20H23XW  
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现金帐cash account nLx|$=W  
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流水帐running account =-,'LOE  
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暂记帐||未定帐suspense account /nn~&OU  
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过期帐||延滞帐overdue account||pastdue account R_\o`v5  
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杂项帐户sundry account `WnsM;1Y"  
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详细帐单||明细表detail account k/sfak{Q  
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呆帐bad account >239SyC-,  
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会计项目title of account _ Yc"{d3S  
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会计薄||帐薄account-book f*xr0l  
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营业报告书||损益计算表account of budiness||business report 6`20  
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借贷细帐||交验帐account rendered H%gAgXHn  
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明细帐account stated ZWo~!Z[Y  
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与…银行开立一户头to open an account with E}v8Q~A(  
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与…银行建立交易to keep account with g e:a{L  
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继续记帐to keep account I`H&b& .`  
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与…有交易to have an account with cv-rEHT  
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作成会计帐||有往来帐项to make out an account with =CJ`0yDQ>  
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清算||清理债务to make up an account .P aDR |!  
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清洁帐目||与…停止交易to close ones account with 7Q9Hk(Z9  
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结帐to close an account 'z AvQm  
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清理未付款to ask an account||to demand an account %UrNPk  
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结清差额to balance the account with 8wvHg_U6W  
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清算to settle an account||to liquidate an account||to square an account j8p<HE51  
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审查帐目||监查帐目to audit an account 2A;i  
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检查帐目to examine an account dN3^PK  
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转入A的帐户to charge the amount to As account !DFTg4xb  
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以计帐方式付款to pay on account 4"kc(J`c  
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代理某人||为某人on ones account||on account of one z2YYxJc&w  
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为自己计算||独立帐目on ones own account $I*}AUp v?  

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由某人收益并负风险on ones account and risk||for ones account and risk lwX9:[Z  
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由某人负担for ones account||for account of one %<nGm\  
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按某人指示||列入某人帐户by order and for account of one ai$l7]7  
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列入5月份帐目for May account 'uL$j
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编入某中帐项下to pass to the account of||to place to the account of ,= ApnNUgX  
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寄出清算书to send in an account||to send in render an account 5}hQIO&^%  
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支票薄cheque book 1$E[``
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支票陈票人cheque drawer jRC{8^
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持票人cheque holder jW8ad
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不记名支票cheque to bearer||bearer cheque %I
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记名支票||认人支票cheque to order P??P"^hU  
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到期支票antedated cheque I/St
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未到期支票postdated cheque Ou4hAm91s  
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保付支票certified cheque '>|
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未获兑现支票，退票returned cheque r\fkx>  
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横线支票crossed cheque ?Mo)&, __  
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普通横线general crossing wGs'qL"z  
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特别横线special crossing 6X'0 T}  
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空白支票blank cheque [C-FJ>=S  
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失效支票，过期支票stale cheque WaX!y$/z  
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普通支票open cheque Lf<urIF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #d<"Ub
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _@)-#7  
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支票换现金||兑现to cash a cheque hc]p^/H  
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清理票款to clear a cheque 'Zex/:QS  
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保证兑现to certify a cheque -#4QY70H t  
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填写支票数额to fill up a cheque :YX5%6  
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支票上划线to cross a cheque eMn'z]M&]  
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开发支票to make out a cheque ^) `e}}  
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签发支票，开立支票to draw a cheque||to issue a cheque 5V/]7>b1  
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透支支票to overdraw a cheque f}.t  
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背书支票to endorse a cheque '4M;;sKW  
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请付票款||清付票款to pay a cheque||to honour a cheque Azr|cKu]  
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支票退票to dishonour a cheque ?V~vP%1  
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拒付支票to refuse a cheque u35"oLV6}#  
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拒付支票to stop payment of a cheque VH+3o?nrT  
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提示要求付款to present for payment  %(K}1[  
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见票即付持票人payable to bearer Gfy9YH~  
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支付指定人payable to order X1[zkb  
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已过期||无效out of date||stale B*tQ0`  
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请给出票人R/D||refer to drawer {%&04yq+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U.I7p  
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文字与数字不一致words and figures differ jJ'NYG  
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支票 7;r3Bxa Q  
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时间已过account closed O9ro{ k  
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更改处应加盖印章alterations require initials T@zp'6\H  
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时间已过effects not cleared *;F<Q!i&v  
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停止付款payment stopped a6It1%a+  
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支票毁损cheque mutilated m<*+^JN  
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汇款||寄钱to remit||to send money &#.>-D{  
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寄票供取款||支票支付to send a cheque for payment yKm6 8n^  
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寄款人a remitter 6J$I8b#/  
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收款人a remittee 2l:cP2fa  
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国外汇票foreign Bill N'pYz0_H  
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国内汇票inland Bill "Rtt~["%  
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跟单汇票documentary bill r-]%R:U*  
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空头汇票accommodation bill WHUl.h  
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原始汇票original bill T;S6<J  
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改写||换新票据renewed bill k6 RH]Ha  
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即期汇票sight bill||bill on demand RfT)dS+rAh  
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…days after date||…days after date…日后付款 f<'D?d)L^  
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…months after date||…months after date…月后付款 2 ksbDl}  
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见票后…日付款…days after sight||…days sight l?Ls=J*  
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见票后…月付款…months after sight||…months sight 5Ux=5a  
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同组票据set of bills 10N0?K"  
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单张汇票sola of exchange||sole of exchange kN 0N18E  
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远期汇票usance bill||bill at usance t{`krs``  
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长期汇票long bill oE0~F|(\1  

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短期汇票short bill XQtV$Lw  
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逾期汇票overdue bill u7 <VD  
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宽限日期days of grace t oM+Bd:Y  
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电汇telegraphic transfer （T.T） ,4;'s  
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邮汇postal order||postal note （Am.）||post office order||money order F'JT7#eX  
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本票promissory note （P/N） (CAkzgTfc  
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押汇负责书||押汇保证书letter of hypothecation O[p c$Pi  
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副保||抵押品||付属担保物collateral security S,a:H*Hf  
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担保书trust receipt||letter of indemnity JbN,K  
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承兑||认付acceptance  lsgZ  
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单张承兑general acceptance  @l&{ j  
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有条件承兑qualified acceptance 'aS: Azb  
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附条件认付conditional acceptance ' t^ r2N/  
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部分认付partial acceptance   QT|\TplJt