[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。   i*A$SJ:}  
会计报表statement of account 3G(skphE  
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往来帐目account current d!!3"{'  
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现在往来帐||存款额current accout yh$ ~*UV  
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销货帐account sales =Zrj K=K  
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共同计算帐项joint account  l58l  
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未决帐项outstanding account 9Mut p4#  
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贷方帐项credit account||creditor account @Zh8 QI+  
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借方帐项debit account||debtor account +Hi{/{k0N  
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应付帐||应付未付帐account payable >02i8:Tp5K  
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应收帐||应收未收帐account receivable }]Qmt5'NI  
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新交易||新帐new account VQ
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未决帐||老帐old account )moo?Q  
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现金帐cash account d#RF0,Y9  
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流水帐running account z[_
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暂记帐||未定帐suspense account HFpjNR  
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过期帐||延滞帐overdue account||pastdue account -zkW\O[  
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杂项帐户sundry account Xd90n>4S  
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详细帐单||明细表detail account 0Ax>gj-`  
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呆帐bad account 9}?
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会计项目title of account 6i*p +S?U"  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report }V93~>  
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借贷细帐||交验帐account rendered PW~cqo B71  
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明细帐account stated TZ`]#^kU  
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与…银行开立一户头to open an account with \?p9qR;"4  
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与…银行建立交易to keep account with 4)c"@Zf  
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继续记帐to keep account 2t Z\{=  
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与…有交易to have an account with d-K5nRyI  
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作成会计帐||有往来帐项to make out an account with $`+~QR!h  
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清算||清理债务to make up an account )H=[NB6J8  
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清洁帐目||与…停止交易to close ones account with SgQmYaa &  
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结帐to close an account >GF(.:7  
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清理未付款to ask an account||to demand an account jP{]LJ2.6\  
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结清差额to balance the account with bNPjefBF  
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清算to settle an account||to liquidate an account||to square an account 1(\I9L&J   
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审查帐目||监查帐目to audit an account Z ysUz  
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检查帐目to examine an account aN);P>
 
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转入A的帐户to charge the amount to As account e+=G-u5}-  
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以计帐方式付款to pay on account nQ(:7PFa'  
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代理某人||为某人on ones account||on account of one Gpp}Jpj   
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为自己计算||独立帐目on ones own account TKs@?Q,J  
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由某人收益并负风险on ones account and risk||for ones account and risk UC2OYZb  
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由某人负担for ones account||for account of one ofhZ@3  
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按某人指示||列入某人帐户by order and for account of one  C(Gb  
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列入5月份帐目for May account TKutO0  
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编入某中帐项下to pass to the account of||to place to the account of 2o7C2)YT$  
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寄出清算书to send in an account||to send in render an account .&!{8jBX  
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支票薄cheque book +? g,&NE  
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支票陈票人cheque drawer & 7nfTc  
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持票人cheque holder 0r&9AnnWu+  
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不记名支票cheque to bearer||bearer cheque 5'[X&r%#  
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记名支票||认人支票cheque to order I*ni)Px  
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到期支票antedated cheque +>%+r  
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未到期支票postdated cheque 6spk*
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保付支票certified cheque Q]:%Jj2  
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未获兑现支票，退票returned cheque p&27|1pZm  
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横线支票crossed cheque T+"y8#:  
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普通横线general crossing ]997`,1b  
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特别横线special crossing c'qM$KN9G  
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空白支票blank cheque !AHm+C_=Lg  
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失效支票，过期支票stale cheque g3 rFJc  
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普通支票open cheque g_X7@Dt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yBiwYk6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FCPRg^=<!~  
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支票换现金||兑现to cash a cheque \&90$>h  
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清理票款to clear a cheque dp+Y?ufr  
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保证兑现to certify a cheque B)dynGF8i  
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填写支票数额to fill up a cheque uBgHtjmae  
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支票上划线to cross a cheque -~k2Gy;E  
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开发支票to make out a cheque NM Ajt>t  
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签发支票，开立支票to draw a cheque||to issue a cheque H5{J2M,f  
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透支支票to overdraw a cheque WXL.D_=+  
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背书支票to endorse a cheque ~Zm(p*\T  
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请付票款||清付票款to pay a cheque||to honour a cheque qC&<U  
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支票退票to dishonour a cheque Su7?-vY  
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拒付支票to refuse a cheque AVjtK  
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拒付支票to stop payment of a cheque [ % jg;m  
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提示要求付款to present for payment 9[!
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见票即付持票人payable to bearer K*<n<;W  
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支付指定人payable to order dXj.e4,m  
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已过期||无效out of date||stale /iK )tl|X  
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请给出票人R/D||refer to drawer I2dt#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J}x5Ko@  
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文字与数字不一致words and figures differ JeA}d  
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支票 ,'j5tU?c  
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时间已过account closed bk<3oI  
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更改处应加盖印章alterations require initials +[F8>9o&  
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时间已过effects not cleared ?`r/_EKNv  
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停止付款payment stopped ^2=zp.)  
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支票毁损cheque mutilated ~i \69q%  
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汇款||寄钱to remit||to send money qg O)@B+  
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寄票供取款||支票支付to send a cheque for payment yH`xk%q_  
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寄款人a remitter TwH(47|?Nt  
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收款人a remittee OLi;/(g  
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国外汇票foreign Bill B8PF}Mf  
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国内汇票inland Bill e\h:==f  
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跟单汇票documentary bill 
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空头汇票accommodation bill 1#@'U90xf  
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原始汇票original bill  w&-r  
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改写||换新票据renewed bill wEp/bR1=  
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即期汇票sight bill||bill on demand )SQ g  
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…days after date||…days after date…日后付款 #4Z$O(  
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…months after date||…months after date…月后付款 VjnSi  
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见票后…日付款…days after sight||…days sight <s:Xj  
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见票后…月付款…months after sight||…months sight 7KEGT KfW  
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同组票据set of bills "6}+|!"$  
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单张汇票sola of exchange||sole of exchange lL^7x  
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远期汇票usance bill||bill at usance Yv;aQF"a  
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长期汇票long bill ks;%f34  
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短期汇票short bill f6#H@ X  
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逾期汇票overdue bill `MD/CFl4  
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宽限日期days of grace E%e-R6gl  
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电汇telegraphic transfer （T.T） mvw:E_  
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邮汇postal order||postal note （Am.）||post office order||money order O^GXFz^  
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本票promissory note （P/N） BCbW;w8aI  
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押汇负责书||押汇保证书letter of hypothecation jt3SA [cy  
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副保||抵押品||付属担保物collateral security .EdV36$n  
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担保书trust receipt||letter of indemnity 9V&LJhDQ  
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承兑||认付acceptance <wC1+/]  
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单张承兑general acceptance PG!vn@b6  
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有条件承兑qualified acceptance 55,-1tWs  
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附条件认付conditional acceptance H #BgE29  
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部分认付partial acceptance   zCrcCr