[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。   g=ehAg
 
会计报表statement of account gu1:%raXd  
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往来帐目account current ajM3Uwnr  
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现在往来帐||存款额current accout S['rfD>9  
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销货帐account sales XY_hTHJ  
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共同计算帐项joint account `7D]J*?`  
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未决帐项outstanding account "V=IG{.  
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贷方帐项credit account||creditor account QLPb5{>KDS  
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借方帐项debit account||debtor account 7:M`k#oDP  
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应付帐||应付未付帐account payable 5V $H?MW>  
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应收帐||应收未收帐account receivable w=QlQ\  
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新交易||新帐new account mG*ER^Y@D  
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未决帐||老帐old account 7WMF8(j5  
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现金帐cash account kf:Nub+h t  
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流水帐running account FokSg[)5  
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暂记帐||未定帐suspense account <~Oy3#{  
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过期帐||延滞帐overdue account||pastdue account Djr/!j
  
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杂项帐户sundry account 0F%/R^mw  
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详细帐单||明细表detail account rNoCmNm  
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呆帐bad account ELZ@0,  

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会计项目title of account HLX#RQ  
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会计薄||帐薄account-book ~hb;kc3  
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营业报告书||损益计算表account of budiness||business report 9hei8L:  
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借贷细帐||交验帐account rendered 2Mu3]2>  
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明细帐account stated p+;;01Z+_  
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与…银行开立一户头to open an account with Gce[RB:  
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与…银行建立交易to keep account with K_fJ{Vc>O  
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继续记帐to keep account J4Ca0Ag  
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与…有交易to have an account with oQR?H  
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作成会计帐||有往来帐项to make out an account with b_)SMAsO7  
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清算||清理债务to make up an account s
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清洁帐目||与…停止交易to close ones account with ; hU9_e  
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结帐to close an account c^R "g)gr  
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清理未付款to ask an account||to demand an account D=B:tP  
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结清差额to balance the account with _I%mY!x\`  
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清算to settle an account||to liquidate an account||to square an account 7o-}86x#  
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审查帐目||监查帐目to audit an account hysxHOL  
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检查帐目to examine an account `KE(R8y  
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转入A的帐户to charge the amount to As account r<*Y1;7H'  
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以计帐方式付款to pay on account ^1ks`1  
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代理某人||为某人on ones account||on account of one e co=ia  
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为自己计算||独立帐目on ones own account h#8{fr)6  
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由某人收益并负风险on ones account and risk||for ones account and risk j MA%`*r  
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由某人负担for ones account||for account of one wJF$<f7P  
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按某人指示||列入某人帐户by order and for account of one ,I[A~  
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列入5月份帐目for May account POQ1K O  
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编入某中帐项下to pass to the account of||to place to the account of @yjui  
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寄出清算书to send in an account||to send in render an account s[@@INU  
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支票薄cheque book Va'K~$d_  
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支票陈票人cheque drawer k4%> F  
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持票人cheque holder DSHpM/7  
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不记名支票cheque to bearer||bearer cheque 'lNl><
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记名支票||认人支票cheque to order >heih%Ar0J  
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到期支票antedated cheque i&FC-{|Z  
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未到期支票postdated cheque
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保付支票certified cheque U>x2'B v  
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未获兑现支票，退票returned cheque 90aPIs-  
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横线支票crossed cheque .Na>BR\F  
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普通横线general crossing  v|,Hd  
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特别横线special crossing mQs'2Y6Oa  
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空白支票blank cheque -6tF   
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失效支票，过期支票stale cheque ia_8$>xW+  
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普通支票open cheque rzBWk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }b^lg&$(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (_08?cN  
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支票换现金||兑现to cash a cheque ~3YNHm6V  
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清理票款to clear a cheque A{o{o++  
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保证兑现to certify a cheque }Tef;8
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填写支票数额to fill up a cheque ^ >p [b  
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支票上划线to cross a cheque ({9!P30:  
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开发支票to make out a cheque W Q&<QVK  
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签发支票，开立支票to draw a cheque||to issue a cheque $OD5t5eTsM  
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透支支票to overdraw a cheque t_
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背书支票to endorse a cheque -!cAr <  
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请付票款||清付票款to pay a cheque||to honour a cheque pQY>  
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支票退票to dishonour a cheque 5uer [1A  
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拒付支票to refuse a cheque u&xK>7  
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拒付支票to stop payment of a cheque ,`zRlkX  
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提示要求付款to present for payment `Qf :PX3  
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见票即付持票人payable to bearer &R*5;/ !  
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支付指定人payable to order `;CU[Ps?]  
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已过期||无效out of date||stale j(C UYm  
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请给出票人R/D||refer to drawer lp-Zx[#`}C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (TNY2Ke2 8  
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文字与数字不一致words and figures differ hdtnC29$  
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支票 ,&&M|,NQ&s  
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时间已过account closed A1 QI4.K  
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更改处应加盖印章alterations require initials aXbNDj ][  
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时间已过effects not cleared [TK? P0  
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停止付款payment stopped }u-S j/K  
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支票毁损cheque mutilated H KiVEg  
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汇款||寄钱to remit||to send money }-{b$6]  
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寄票供取款||支票支付to send a cheque for payment +t>*l>[  
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寄款人a remitter 4aN+}TkH@G  
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收款人a remittee :_^0'ULP  
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国外汇票foreign Bill i<#h]o C}  
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国内汇票inland Bill np-T&Pz2  
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跟单汇票documentary bill <Spr6U9p7  
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空头汇票accommodation bill l5=u3r9WYC  
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原始汇票original bill h4XcKv+  
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改写||换新票据renewed bill ;Ze"<U  
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即期汇票sight bill||bill on demand uX[O,l^}  
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…days after date||…days after date…日后付款 6Cl+KcJH  
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…months after date||…months after date…月后付款 6 oj4Rg+(  
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见票后…日付款…days after sight||…days sight ,dHP`j ?  
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见票后…月付款…months after sight||…months sight 3AvVU]@&Z@  
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同组票据set of bills gWFL  
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单张汇票sola of exchange||sole of exchange &}zRH}s;  

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远期汇票usance bill||bill at usance @(i*-u3Tq  
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长期汇票long bill Ru)(dvk
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短期汇票short bill GSQfg  
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逾期汇票overdue bill ?^U c=  
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宽限日期days of grace /a%*u6z@  
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电汇telegraphic transfer （T.T） bpGzTU  
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邮汇postal order||postal note （Am.）||post office order||money order 6mwvI4)  
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本票promissory note （P/N） mLJDxh'B  
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押汇负责书||押汇保证书letter of hypothecation M ]1;  
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副保||抵押品||付属担保物collateral security 3i6h"Wu`n  
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担保书trust receipt||letter of indemnity .`Sw,XL5  
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承兑||认付acceptance o,J^ e_  
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单张承兑general acceptance Jns/v6  
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有条件承兑qualified acceptance ly[lrD0Kn.  
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附条件认付conditional acceptance nW11wtiO.  
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部分认付partial acceptance   >4~#%&