[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。   za9)Q=6FD  
会计报表statement of account fr}Eaa-{^  
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往来帐目account current J~iBB~x.  
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现在往来帐||存款额current accout _l], "[d  
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销货帐account sales FvuGup`w  
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共同计算帐项joint account X$b={]b  
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未决帐项outstanding account BtdXv4V  
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贷方帐项credit account||creditor account Gy Qm/I  
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借方帐项debit account||debtor account %_aMl  
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应付帐||应付未付帐account payable +1Ph<zq"  
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应收帐||应收未收帐account receivable OAZ#|U   
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新交易||新帐new account kK~IwA  
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未决帐||老帐old account .`Zf}[5[  
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现金帐cash account AdoZs8Q  
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流水帐running account :H[\;Z1_  
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暂记帐||未定帐suspense account %xyX8c{sP  
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过期帐||延滞帐overdue account||pastdue account K,}w]b  
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杂项帐户sundry account *R`MMm  
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详细帐单||明细表detail account ZAg;q#z j  
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呆帐bad account L,-u.vV  
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会计项目title of account j[S`^
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会计薄||帐薄account-book n'64;J5  
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营业报告书||损益计算表account of budiness||business report ?'~ ;Q)  
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借贷细帐||交验帐account rendered r2G*!qK*1  
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明细帐account stated y-`I) w%  
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与…银行开立一户头to open an account with \!X?zR_  
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与…银行建立交易to keep account with 712=rUI%!  
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继续记帐to keep account oBUh]sR{.  

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与…有交易to have an account with Fi{mr*}  
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作成会计帐||有往来帐项to make out an account with {dZ8;Fy4  
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清算||清理债务to make up an account CI1m5g [P  
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清洁帐目||与…停止交易to close ones account with JE%i-UVH+;  
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结帐to close an account 9t\ [N/  
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清理未付款to ask an account||to demand an account $ UmE  
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结清差额to balance the account with j<|6s,&  
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清算to settle an account||to liquidate an account||to square an account $AC e\R/%  
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审查帐目||监查帐目to audit an account Suj}MEiv  
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检查帐目to examine an account J4&XPr 9  
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转入A的帐户to charge the amount to As account GHqBnE{B  
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以计帐方式付款to pay on account r8H7TJI0   
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代理某人||为某人on ones account||on account of one >cSi/a,L  
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为自己计算||独立帐目on ones own account /G[+E&vj  
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由某人收益并负风险on ones account and risk||for ones account and risk fa/P%9db  
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由某人负担for ones account||for account of one vC s6#PR$  
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按某人指示||列入某人帐户by order and for account of one /"g [Ay  
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列入5月份帐目for May account {: Am9B  
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编入某中帐项下to pass to the account of||to place to the account of :$+D 2*(  
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寄出清算书to send in an account||to send in render an account cS. 7\0$  
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支票薄cheque book m&(%&}g  
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支票陈票人cheque drawer a)YJ4\Qg[  
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持票人cheque holder YMd&To0s  
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不记名支票cheque to bearer||bearer cheque v^FV t  
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记名支票||认人支票cheque to order e3oYy#QNk  
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到期支票antedated cheque \.XT:B_  
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未到期支票postdated cheque lN*1zM<6;  
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保付支票certified cheque w
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未获兑现支票，退票returned cheque ePPp)=
 
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横线支票crossed cheque Q T0IW(A  
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普通横线general crossing D!OG307P  
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特别横线special crossing nf+"vr}1  
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空白支票blank cheque y[
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失效支票，过期支票stale cheque v2W"+QS}u  
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普通支票open cheque 9<0$mE^:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bCac.x#jo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JQvQm|\nc  
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支票换现金||兑现to cash a cheque ;^H+ |&$>  
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清理票款to clear a cheque ~"4vd 3  
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保证兑现to certify a cheque %imBGh  
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填写支票数额to fill up a cheque xYkgNXGs5  
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支票上划线to cross a cheque i!+3uHWu`)  
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开发支票to make out a cheque *U^\Mwp  
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签发支票，开立支票to draw a cheque||to issue a cheque tH|Q4C  
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透支支票to overdraw a cheque %JH_Nw.P  
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背书支票to endorse a cheque R(Pa Q  
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请付票款||清付票款to pay a cheque||to honour a cheque t=\[J+  
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支票退票to dishonour a cheque tVh4v#@+  
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拒付支票to refuse a cheque .p*D[o2 9  
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拒付支票to stop payment of a cheque d"`
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提示要求付款to present for payment ~I
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见票即付持票人payable to bearer 7,VWvmWJex  
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支付指定人payable to order "X}F%:HL  
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已过期||无效out of date||stale ${,eQ\  
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请给出票人R/D||refer to drawer .vF<3p|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :=7;P)  
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文字与数字不一致words and figures differ lXy@Cf  
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支票 mzR @P$:36  
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时间已过account closed uy\+#:44d  
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更改处应加盖印章alterations require initials pg`;)@  
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时间已过effects not cleared f^)
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停止付款payment stopped lY?d*qED  
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支票毁损cheque mutilated =D$r5D/xd  
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汇款||寄钱to remit||to send money .H.v c_/  
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寄票供取款||支票支付to send a cheque for payment }'- )  
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寄款人a remitter Jz b".A  
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收款人a remittee J6P Tkm}^  
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国外汇票foreign Bill e)7r  
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国内汇票inland Bill (%, '  
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跟单汇票documentary bill PN=yf@<V3F  
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空头汇票accommodation bill Hy'&x?F6  

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原始汇票original bill C? S%fF  
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改写||换新票据renewed bill )1le-SC  
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即期汇票sight bill||bill on demand 8wOPpdc
 
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…days after date||…days after date…日后付款 ~MF. M8  
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…months after date||…months after date…月后付款 A\>qoR!
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见票后…日付款…days after sight||…days sight tEl_A"^e  
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见票后…月付款…months after sight||…months sight %BJ V$tO  
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同组票据set of bills p{Uro!J,K  
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单张汇票sola of exchange||sole of exchange gueCP+a_  
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远期汇票usance bill||bill at usance 7o3f5"z  
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长期汇票long bill t$b`Am  
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短期汇票short bill :7gIm|2"]  
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逾期汇票overdue bill K\#+;\V  
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宽限日期days of grace ^c*'O0y[D  
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电汇telegraphic transfer （T.T） b@Fa|>"_  
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邮汇postal order||postal note （Am.）||post office order||money order j:g /[_0s  
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本票promissory note （P/N） ~e|~c<!z8@  
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押汇负责书||押汇保证书letter of hypothecation  C+_ NG  
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副保||抵押品||付属担保物collateral security UPH:$Fk&  
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担保书trust receipt||letter of indemnity |VIBSty2d  
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承兑||认付acceptance 13Q|p,^R  
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单张承兑general acceptance tJc9R2  
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有条件承兑qualified acceptance ]w({5i  
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附条件认付conditional acceptance ]*?qaIdqu  
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部分认付partial acceptance   al1Uf]xh