[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(<T u^F  
会计报表statement of account 0[lsoYUq  
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往来帐目account current vWl[l -E  
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现在往来帐||存款额current accout T^$g N|  
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销货帐account sales #%^\\|'z  
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共同计算帐项joint account @H\pipT_b  
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未决帐项outstanding account _1sMYhI  
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贷方帐项credit account||creditor account k&)K
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借方帐项debit account||debtor account 5VR.o!h3I  
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应付帐||应付未付帐account payable f=ac I|w  
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应收帐||应收未收帐account receivable y"^yYO  
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新交易||新帐new account 4'SaEsA~  
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未决帐||老帐old account I%@e @Dm,h  
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现金帐cash account vsKl#R B  
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流水帐running account .APVjqG  
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暂记帐||未定帐suspense account Is13 :  
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过期帐||延滞帐overdue account||pastdue account 0[/vQ+O]2  
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杂项帐户sundry account tBseqS3<  
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详细帐单||明细表detail account ^'vIOq-1v  
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呆帐bad account zPVd(V~(T  
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会计项目title of account P-'_}*wxi  
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会计薄||帐薄account-book WfG(JJ  
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营业报告书||损益计算表account of budiness||business report VD$Eb  
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借贷细帐||交验帐account rendered o.Oq__>$H  
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明细帐account stated Mra35  
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与…银行开立一户头to open an account with ES}. xZ#~  
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与…银行建立交易to keep account with ^ve14mbF#.  
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继续记帐to keep account t> . Fl-  
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与…有交易to have an account with r_U>VT^E:  
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作成会计帐||有往来帐项to make out an account with  c%f_.MiU  
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清算||清理债务to make up an account @{d\j]Nw  
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清洁帐目||与…停止交易to close ones account with dqc1q:k?$  
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结帐to close an account Z4hLdHo_  
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清理未付款to ask an account||to demand an account t'1Y@e  
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结清差额to balance the account with qpp/8M  
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清算to settle an account||to liquidate an account||to square an account PmX2[7  
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审查帐目||监查帐目to audit an account Ev9>@~^  
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检查帐目to examine an account u0o'
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转入A的帐户to charge the amount to As account Ykqyk')wm  
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以计帐方式付款to pay on account SOf{Hx0C6  
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代理某人||为某人on ones account||on account of one /JJw 6[N  
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为自己计算||独立帐目on ones own account G"SBYU  
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由某人收益并负风险on ones account and risk||for ones account and risk =aG xg57  
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由某人负担for ones account||for account of one p#P~Q/;  
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按某人指示||列入某人帐户by order and for account of one V$`Gwr]|n  
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列入5月份帐目for May account <O<LYN+(  
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编入某中帐项下to pass to the account of||to place to the account of &[vw 0N-  
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寄出清算书to send in an account||to send in render an account :M3 oUE{  
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支票薄cheque book JuR"J1MY  
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支票陈票人cheque drawer enS}A*Io  
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持票人cheque holder 6 gL=u-2  
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不记名支票cheque to bearer||bearer cheque B(a-
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记名支票||认人支票cheque to order Xazo9J  
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到期支票antedated cheque c .3ZXqpI;  
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未到期支票postdated cheque ?_x q-  
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保付支票certified cheque 4(e59 ZgY  
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未获兑现支票，退票returned cheque 'j^xbikr  
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横线支票crossed cheque 3~,d+P  
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普通横线general crossing p.ANVA@:  
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特别横线special crossing 2LrJ>Mi  
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空白支票blank cheque @L.82p{h  
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失效支票，过期支票stale cheque ,yd MU\so(  
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普通支票open cheque <;E
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~/mwx8~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges USFDy  
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支票换现金||兑现to cash a cheque 3 ?Y|  
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清理票款to clear a cheque dw.F5?j`b  
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保证兑现to certify a cheque ?"z]A7<Hj  
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填写支票数额to fill up a cheque YeF1C/'hy  
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支票上划线to cross a cheque 1? FrJ6V  
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开发支票to make out a cheque Q}S_%I}u:  
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签发支票，开立支票to draw a cheque||to issue a cheque $lhC{&tBV  
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透支支票to overdraw a cheque _ Ro!"YVX  
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背书支票to endorse a cheque _-5,zPR  
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请付票款||清付票款to pay a cheque||to honour a cheque ~Y.tz`2D  
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支票退票to dishonour a cheque oA1a/[#  
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拒付支票to refuse a cheque ?'"X"@r5  
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拒付支票to stop payment of a cheque h=_mNG>R)  
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提示要求付款to present for payment I7^zU3]Ul  

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见票即付持票人payable to bearer US  
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支付指定人payable to order pStk/te,XK  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer -R>}u'EG>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %6--}bY^  
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文字与数字不一致words and figures differ _
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支票 7w;O}ax
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时间已过account closed +h_ !0dG  
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更改处应加盖印章alterations require initials PA w-6;  
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时间已过effects not cleared 0b91y3R+  
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停止付款payment stopped )5f Q$<(Z  
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支票毁损cheque mutilated [#YE^[*qK  
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汇款||寄钱to remit||to send money t?nX=i*~]  
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寄票供取款||支票支付to send a cheque for payment J/);"bg_O  
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寄款人a remitter x( mE<UQN  
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收款人a remittee #[MJ|^\i  
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国外汇票foreign Bill *sQcg8{^  
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国内汇票inland Bill ^0W(hA  
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跟单汇票documentary bill PZ8U6K'
 
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空头汇票accommodation bill +)nT|w45  
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原始汇票original bill 3-40'$lE  
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改写||换新票据renewed bill F="z]C;u  
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即期汇票sight bill||bill on demand 5TBI<K  
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…days after date||…days after date…日后付款 T#:F]=  
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…months after date||…months after date…月后付款 Q"a2.9
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见票后…日付款…days after sight||…days sight IN^9uL]B  
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见票后…月付款…months after sight||…months sight Wf02$c0#K  
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同组票据set of bills 0/]_n d  
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单张汇票sola of exchange||sole of exchange Z$K+
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远期汇票usance bill||bill at usance -oBI+v&  
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长期汇票long bill R$b,h  
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短期汇票short bill  ';lfS  
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逾期汇票overdue bill !y vJpdsof  
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宽限日期days of grace GfsBQY/  
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电汇telegraphic transfer （T.T） >a]t<  
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邮汇postal order||postal note （Am.）||post office order||money order Y$8; Gm<)  
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本票promissory note （P/N） R#0{Wg0O)  
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押汇负责书||押汇保证书letter of hypothecation B T7Id  
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副保||抵押品||付属担保物collateral security $r"A@69^RS  
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担保书trust receipt||letter of indemnity jaqV[*440U  
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承兑||认付acceptance `cO|RhD@  
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单张承兑general acceptance Vi,Y@+4  
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有条件承兑qualified acceptance ;@!;1KDy  
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附条件认付conditional acceptance ".M:`BoW4  
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部分认付partial acceptance   EOQaY