[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。   cT|aQM@iW  
会计报表statement of account \Lg{GN.  
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往来帐目account current GK&R,q5 }  
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现在往来帐||存款额current accout =X3Rk)2r  
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销货帐account sales (R]b'3,E$  
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共同计算帐项joint account 8SN
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未决帐项outstanding account oAF#bj_f  
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贷方帐项credit account||creditor account AvcN,  
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借方帐项debit account||debtor account )sLXtV)nm6  
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应付帐||应付未付帐account payable ZjveXrx  
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应收帐||应收未收帐account receivable ]SL0Mn g8  
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新交易||新帐new account ^oDSU7j5,  
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未决帐||老帐old account ^q\9HBHT  
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现金帐cash account ^v&)z,  
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流水帐running account eVRjU  
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暂记帐||未定帐suspense account 6XI$ o,{  
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过期帐||延滞帐overdue account||pastdue account gUrXaD#  
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杂项帐户sundry account &5Huv?^a'  
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详细帐单||明细表detail account wg=-&
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呆帐bad account k/hNap'0  
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会计项目title of account N.?)s.D(  
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会计薄||帐薄account-book X^)vZL?  
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营业报告书||损益计算表account of budiness||business report T[eb<  
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借贷细帐||交验帐account rendered wMU}EoGS?  
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明细帐account stated WO{ET  
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与…银行开立一户头to open an account with 8 EUc 6  
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与…银行建立交易to keep account with h+j{;evN  
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继续记帐to keep account BTDUT%Yfg  
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与…有交易to have an account with N'~l,{  
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作成会计帐||有往来帐项to make out an account with +\U#:gmw  
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清算||清理债务to make up an account m*~Iu<5
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account PgdHH:v)  
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清理未付款to ask an account||to demand an account CqR ^w(  
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结清差额to balance the account with <g1=jG:7k  
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清算to settle an account||to liquidate an account||to square an account 8 DPn5E#M1  
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审查帐目||监查帐目to audit an account `l0"4[?  
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检查帐目to examine an account `oOVR6{K9  
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转入A的帐户to charge the amount to As account N2.Ym;^  
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以计帐方式付款to pay on account QC6:ZxP  
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代理某人||为某人on ones account||on account of one +g&M@8XO&  
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为自己计算||独立帐目on ones own account "f:_(np,  
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由某人收益并负风险on ones account and risk||for ones account and risk jIck!  
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由某人负担for ones account||for account of one Y_/w}HB   
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按某人指示||列入某人帐户by order and for account of one upiYo(sN.  
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列入5月份帐目for May account <xUX&J=;  
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编入某中帐项下to pass to the account of||to place to the account of EN5F*s@r  
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寄出清算书to send in an account||to send in render an account ]v#T9QQN  
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支票薄cheque book Qn}M  
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支票陈票人cheque drawer ]QJ7q}  

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持票人cheque holder >dnDN3x  
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不记名支票cheque to bearer||bearer cheque _|7bpt
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记名支票||认人支票cheque to order {
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到期支票antedated cheque ))I[@D1b  
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未到期支票postdated cheque gnlU  
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保付支票certified cheque .f`KP!p.  
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未获兑现支票，退票returned cheque 7=a e^GKo  
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横线支票crossed cheque A}i>ys  
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普通横线general crossing s?PB ]Tr
 
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特别横线special crossing OV`li#H  
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空白支票blank cheque b1yS1i D  
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失效支票，过期支票stale cheque oWq]\yT<`  
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普通支票open cheque W Haf}.
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O$X^ Ea7~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kb!W|l"PN  
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支票换现金||兑现to cash a cheque 0 O(Vyy  
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清理票款to clear a cheque qNUd "%S  
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保证兑现to certify a cheque t-SZBNb  
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填写支票数额to fill up a cheque  p4P"U  
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支票上划线to cross a cheque :0p$r pJP  
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开发支票to make out a cheque U-D00l7C  
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签发支票，开立支票to draw a cheque||to issue a cheque Ym2Ac>I4  
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透支支票to overdraw a cheque #<es>~0!  
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背书支票to endorse a cheque +y\o^w4sT  
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请付票款||清付票款to pay a cheque||to honour a cheque HIda% D  
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支票退票to dishonour a cheque z~ua#(z1S  
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拒付支票to refuse a cheque  h
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拒付支票to stop payment of a cheque p[}~Z|(  
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提示要求付款to present for payment YUTI)&y  
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见票即付持票人payable to bearer !t?5U_on  
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支付指定人payable to order u"8KH u5C@  
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已过期||无效out of date||stale 6=Sz5MC  
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请给出票人R/D||refer to drawer yE;S6 O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (-VH=,Md  
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文字与数字不一致words and figures differ \Qq YH^M  
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支票 Z_>:p^id  
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时间已过account closed 1B$8<NCQ=?  
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更改处应加盖印章alterations require initials rl-#Ez  
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时间已过effects not cleared ,^jQBD4={  
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停止付款payment stopped *2/6fhI[p  
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支票毁损cheque mutilated TN/&^/  
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汇款||寄钱to remit||to send money :Ye~I;"8  
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寄票供取款||支票支付to send a cheque for payment #IeG/t(  
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寄款人a remitter rLbFaLeQ  
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收款人a remittee ;a[3RqmKW  
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国外汇票foreign Bill w)h"?'m~  
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国内汇票inland Bill Y"dTm;&  
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跟单汇票documentary bill v'Up& /(  
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空头汇票accommodation bill S Z &[o&H  
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原始汇票original bill rWBgYh  
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改写||换新票据renewed bill o/!a7>xO4  
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即期汇票sight bill||bill on demand /FcwsD\=$  
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…days after date||…days after date…日后付款 D.h<!?E%  
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…months after date||…months after date…月后付款 ^{g+HFTA@  
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见票后…日付款…days after sight||…days sight uJ,I6P~9  
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见票后…月付款…months after sight||…months sight `y.i(~^1  
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同组票据set of bills 5}_,rF?cX  
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单张汇票sola of exchange||sole of exchange McU]U9:z  
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远期汇票usance bill||bill at usance jt",\%j  
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长期汇票long bill 82z<Q*YP
 
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短期汇票short bill t`A 5wqm  
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逾期汇票overdue bill ekuRGG  
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宽限日期days of grace %g%#=a;]q  
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电汇telegraphic transfer （T.T） _{'HY+M  
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邮汇postal order||postal note （Am.）||post office order||money order U}<;4Px]7v  
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本票promissory note （P/N） eVbaxL!Q^  
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押汇负责书||押汇保证书letter of hypothecation KcX] g*wy  
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副保||抵押品||付属担保物collateral security {sL(PS.z  
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担保书trust receipt||letter of indemnity skP2IMa75  
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承兑||认付acceptance hUy\)GsT  
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单张承兑general acceptance ]`x\Oj&  
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有条件承兑qualified acceptance &Rx-zp&dJ  
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附条件认付conditional acceptance RHGs (d7-  
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部分认付partial acceptance   ',yY