[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。   .8H}Lf\  
会计报表statement of account "b%F
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往来帐目account current
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现在往来帐||存款额current accout ,8##OB(  
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销货帐account sales $E.XOpl&I  
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共同计算帐项joint account vGN3 YcH  
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未决帐项outstanding account JXm?2/  
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贷方帐项credit account||creditor account >FF1)~  
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借方帐项debit account||debtor account j@v-|  
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应付帐||应付未付帐account payable Euu ,mleM  
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应收帐||应收未收帐account receivable !<r8~A3!(  
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新交易||新帐new account (}~ucI<~  
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未决帐||老帐old account )4ncutb  
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现金帐cash account 3G d|YRtk  
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流水帐running account 5"gL
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暂记帐||未定帐suspense account 1b[NgOXY=  
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过期帐||延滞帐overdue account||pastdue account bA*"ei+!  
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杂项帐户sundry account Hirr=a3  
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详细帐单||明细表detail account PbN3;c3  
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呆帐bad account }4KW@L[g  
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会计项目title of account . s-5N\  
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会计薄||帐薄account-book 5Pqt_ZWy  
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营业报告书||损益计算表account of budiness||business report g]4yAV<2  
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借贷细帐||交验帐account rendered ==`Pb  
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明细帐account stated nF|Oy0  
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与…银行开立一户头to open an account with ]CI
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与…银行建立交易to keep account with C$_G'XI  

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继续记帐to keep account =-
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与…有交易to have an account with }1,'rmT
 
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作成会计帐||有往来帐项to make out an account with 9u?Eb~#$  
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清算||清理债务to make up an account |SxMN%M
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清洁帐目||与…停止交易to close ones account with {wHvE4F2  
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结帐to close an account Ca X^)  
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清理未付款to ask an account||to demand an account }\>+H  
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结清差额to balance the account with 5` {=`  
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清算to settle an account||to liquidate an account||to square an account ftxTX3X  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account fn3*2  
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转入A的帐户to charge the amount to As account J0&zb'1  
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以计帐方式付款to pay on account pi|\0lH6W  
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代理某人||为某人on ones account||on account of one #c6ui0E%;t  
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为自己计算||独立帐目on ones own account @m5O{[euj<  
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由某人收益并负风险on ones account and risk||for ones account and risk /TzNdIv  
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由某人负担for ones account||for account of one  fn4=  
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按某人指示||列入某人帐户by order and for account of one >L#];|  
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列入5月份帐目for May account 1_N~1Ik  
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编入某中帐项下to pass to the account of||to place to the account of KC&H*  
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寄出清算书to send in an account||to send in render an account 3$GY,B  
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支票薄cheque book h$E\2lsE  
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支票陈票人cheque drawer #pS]k<o%1  
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持票人cheque holder B'WCN&N  
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不记名支票cheque to bearer||bearer cheque i /O1vU#  
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记名支票||认人支票cheque to order u=p ;A1oy  
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到期支票antedated cheque oV0LJ%  
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未到期支票postdated cheque 3q~":bpAp  
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保付支票certified cheque F&W0DaH  
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未获兑现支票，退票returned cheque 47)+'`  
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横线支票crossed cheque [ 4?cM\_u@  
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普通横线general crossing ?$"x^=te7  
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特别横线special crossing C
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空白支票blank cheque 2
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失效支票，过期支票stale cheque H{ n>KZ]\  
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普通支票open cheque Z/V`Z* fy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )V[w:=*  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {<- ouD  
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支票换现金||兑现to cash a cheque k=h/i8i2z  
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清理票款to clear a cheque 8 7|8eU2:k  
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保证兑现to certify a cheque KV^:sxU  
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填写支票数额to fill up a cheque F? RCaj  
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支票上划线to cross a cheque *hk{q/*Qw  
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开发支票to make out a cheque gNEzl
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签发支票，开立支票to draw a cheque||to issue a cheque HonAK  
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透支支票to overdraw a cheque )<}VP&:X  
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背书支票to endorse a cheque /\3XARt  
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请付票款||清付票款to pay a cheque||to honour a cheque VxPTh\O*[  
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支票退票to dishonour a cheque 0-t4+T  
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拒付支票to refuse a cheque t;e]L'z@:  
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拒付支票to stop payment of a cheque N8L)KgM5#7  
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提示要求付款to present for payment :hl}Zn~jt  
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见票即付持票人payable to bearer &' Nk2{  
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支付指定人payable to order r Y_C3;B  
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已过期||无效out of date||stale @x-GbK?  
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请给出票人R/D||refer to drawer n]ppO U|[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dXK~ Z :  
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文字与数字不一致words and figures differ S>ylAU;N  
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支票 ``YL] <<  
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时间已过account closed )i6U$,]  
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更改处应加盖印章alterations require initials JU%yqXO  
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时间已过effects not cleared W2.1xNWO  
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停止付款payment stopped #1!BD!u  
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支票毁损cheque mutilated ;@-5lCvC(+  
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汇款||寄钱to remit||to send money Eq.zCD8A  
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寄票供取款||支票支付to send a cheque for payment C%o/  
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寄款人a remitter \^W?  
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收款人a remittee ZZJ"Ny.2  
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国外汇票foreign Bill QS?9&+JM|  
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国内汇票inland Bill MZMv.OeYt,  
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跟单汇票documentary bill F88SV6  
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空头汇票accommodation bill KFG^vmrn  
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原始汇票original bill &I_!&m~  
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改写||换新票据renewed bill <.XoC?j  
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即期汇票sight bill||bill on demand xH-k~#  
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…days after date||…days after date…日后付款 ^Iq.0E9_  
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…months after date||…months after date…月后付款 4B>|Wft{p]  
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见票后…日付款…days after sight||…days sight [NDYJ'VGe  
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见票后…月付款…months after sight||…months sight ;8kfgpM_  
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同组票据set of bills S8<aq P  
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单张汇票sola of exchange||sole of exchange IMEoov-x  
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远期汇票usance bill||bill at usance ai2}vR  
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长期汇票long bill Ds/zl Z  
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短期汇票short bill |%9~W^b  
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逾期汇票overdue bill F.hC%Ncu  
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宽限日期days of grace r73Xh"SL  
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电汇telegraphic transfer （T.T） / nR
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邮汇postal order||postal note （Am.）||post office order||money order {[dqXG$v `  
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本票promissory note （P/N） 1 uE[ % M  
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押汇负责书||押汇保证书letter of hypothecation a WC sLH  
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副保||抵押品||付属担保物collateral security V00zk`PH  
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担保书trust receipt||letter of indemnity sa])^mkq(  
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承兑||认付acceptance hCrgN ?Mz  
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单张承兑general acceptance ~Hf,MLMdTf  
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有条件承兑qualified acceptance 6W o7q\"  
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附条件认付conditional acceptance el<nY" c  
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部分认付partial acceptance   -=Hr|AhE