[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。   v+), u j  
会计报表statement of account TO,XN\{y  
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往来帐目account current tny^sG/'  
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现在往来帐||存款额current accout 6\+ZTw  
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销货帐account sales !nm[ZrSP  
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共同计算帐项joint account 71RG1,  
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未决帐项outstanding account (G  E)  
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贷方帐项credit account||creditor account rfz\DvVd  
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借方帐项debit account||debtor account UI?AM 34  
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应付帐||应付未付帐account payable >u-6,[(5X*  
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应收帐||应收未收帐account receivable @W|N1 ,sp  
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新交易||新帐new account xn&$qLB  
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未决帐||老帐old account 4
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现金帐cash account <'N(`.&3C  
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流水帐running account )tD[Ffvr  
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暂记帐||未定帐suspense account IQm[,Fh  
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过期帐||延滞帐overdue account||pastdue account $oo`]R_   
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杂项帐户sundry account g,YJh(|#{  
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详细帐单||明细表detail account )o;oOPT!  
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呆帐bad account h;lg^zlTb  
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会计项目title of account K!cLEG!G  
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会计薄||帐薄account-book kgZiyPcw  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered Mnx')([;W  
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明细帐account stated 'Y;M
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与…银行开立一户头to open an account with R?E< }\!  
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与…银行建立交易to keep account with "pa2,-&  
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继续记帐to keep account \kS:u}Ip!  
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与…有交易to have an account with )a=58r07  
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作成会计帐||有往来帐项to make out an account with  z:p;Wm  
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清算||清理债务to make up an account 3X>x`
  
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清洁帐目||与…停止交易to close ones account with OC5\3H  
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结帐to close an account DPg\y".4Y&  
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清理未付款to ask an account||to demand an account +aoenUm5  
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结清差额to balance the account with PO@b9O  
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清算to settle an account||to liquidate an account||to square an account {?YBJnG}x  
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审查帐目||监查帐目to audit an account QJ^'Uyfdn  
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检查帐目to examine an account W&Xm_T[Q  
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转入A的帐户to charge the amount to As account YW7Pimks  
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以计帐方式付款to pay on account h#~\-j9>  
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代理某人||为某人on ones account||on account of one pybE0]
  
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为自己计算||独立帐目on ones own account `)TuZP_)  
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由某人收益并负风险on ones account and risk||for ones account and risk h]>7Dl]  
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由某人负担for ones account||for account of one H~<w*[uT  
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按某人指示||列入某人帐户by order and for account of one vJ9IDc|[  
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列入5月份帐目for May account M{4U%lk  
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编入某中帐项下to pass to the account of||to place to the account of 6mmc{kw'  
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寄出清算书to send in an account||to send in render an account MG:eI?G/'  
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支票薄cheque book 3W3)%[ 5  
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支票陈票人cheque drawer 4`/Td?THx  
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持票人cheque holder Dg}$;PK  
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不记名支票cheque to bearer||bearer cheque -T2w?|  
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记名支票||认人支票cheque to order pEq }b+-  
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到期支票antedated cheque |ITh2m  
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未到期支票postdated cheque bD`h/jYv  
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保付支票certified cheque 1#KBf[0  
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未获兑现支票，退票returned cheque dy]ZS<Hz8G  
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横线支票crossed cheque H'}6Mw%r a  
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普通横线general crossing NqM=Nu\  
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特别横线special crossing 1 %8JMq\  
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空白支票blank cheque !oYNJE Y7  
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失效支票，过期支票stale cheque hQeG#KQ  
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普通支票open cheque s8dP=_ `  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $'<FPbUtD}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *T~b ox  
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支票换现金||兑现to cash a cheque  U4qk<!  
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清理票款to clear a cheque `g<0FQA  
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保证兑现to certify a cheque F "1tPWn  
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填写支票数额to fill up a cheque CY.
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支票上划线to cross a cheque @$iZ9x6t  
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开发支票to make out a cheque HD& Cp  
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签发支票，开立支票to draw a cheque||to issue a cheque CM%;/[WBxy  
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透支支票to overdraw a cheque ||ugb6q[6B  
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背书支票to endorse a cheque wqT9m*VK  
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请付票款||清付票款to pay a cheque||to honour a cheque b- bvkPN  
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支票退票to dishonour a cheque Sk)lT^by  
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拒付支票to refuse a cheque 8vtembna4  
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拒付支票to stop payment of a cheque KV8<'g+2?  
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提示要求付款to present for payment M<*WC{  
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见票即付持票人payable to bearer Jgg<u#  
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支付指定人payable to order MJrPI a[pN  
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已过期||无效out of date||stale w W/q#kc  
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请给出票人R/D||refer to drawer *,%$l+\h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pqw<nyC.  
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文字与数字不一致words and figures differ $COjC!M  
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支票 esQ$.L
 
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时间已过account closed b GI){0A  
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更改处应加盖印章alterations require initials Hk@Gkx_  
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时间已过effects not cleared l"1D'Hk  
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停止付款payment stopped !U>WAD9  
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支票毁损cheque mutilated `]XI Q\ *  
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汇款||寄钱to remit||to send money x: _[R{B  
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寄票供取款||支票支付to send a cheque for payment _p+E(i 9  
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寄款人a remitter h_S>
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收款人a remittee Es)|#0m\x@  
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国外汇票foreign Bill ],S {?!'1  
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国内汇票inland Bill 7[1|(6$  
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跟单汇票documentary bill U4\v~n\  
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空头汇票accommodation bill ?\,^>4x?  
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原始汇票original bill Wu/#}Bw#  
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改写||换新票据renewed bill N\ !  
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即期汇票sight bill||bill on demand 8Ejb
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…days after date||…days after date…日后付款 -"dt3$ju  
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…months after date||…months after date…月后付款  Q}L?o  
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见票后…日付款…days after sight||…days sight }QE*-GVv]  
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见票后…月付款…months after sight||…months sight @nY]S\if  
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同组票据set of bills " L`)^  
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单张汇票sola of exchange||sole of exchange BA]$Fi.Mw  
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远期汇票usance bill||bill at usance Zob/H+]  
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长期汇票long bill aIV / c  
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短期汇票short bill rQ
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逾期汇票overdue bill Nhjq.&  
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宽限日期days of grace Y"GNJtsL"  
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电汇telegraphic transfer （T.T） :pqUUZ6x&  
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邮汇postal order||postal note （Am.）||post office order||money order ZNX
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本票promissory note （P/N） 6:7[>|o kQ  
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押汇负责书||押汇保证书letter of hypothecation J~k9jeq9  
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副保||抵押品||付属担保物collateral security y>P+"Z.K%}  
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担保书trust receipt||letter of indemnity z~ cW,  
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承兑||认付acceptance  x]+PWk  
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单张承兑general acceptance %=`JWLLG  
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有条件承兑qualified acceptance HC%Hbc~S_Q  
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附条件认付conditional acceptance Jj"{C]  
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部分认付partial acceptance   ,&P 4%N"