[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。   ^&F8NEb=2>  
会计报表statement of account fQ33J>  
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往来帐目account current Opx"'HC@G  
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现在往来帐||存款额current accout m<qPj"g~L  
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销货帐account sales gg $/  
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共同计算帐项joint account *gF8"0s  
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未决帐项outstanding account +)YU/41W  
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贷方帐项credit account||creditor account F
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借方帐项debit account||debtor account W Cz+  
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应付帐||应付未付帐account payable t$+[(}@+  
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应收帐||应收未收帐account receivable J R
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新交易||新帐new account f-]5Z
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未决帐||老帐old account SA3!a.*c  
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现金帐cash account ;<^t)8E  
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流水帐running account tUzef  
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暂记帐||未定帐suspense account ftr?@^  
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过期帐||延滞帐overdue account||pastdue account (>.+tq }  
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杂项帐户sundry account 7R4xJ H  
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详细帐单||明细表detail account (A<'{J#5,  
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呆帐bad account T][r'jWQ  
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会计项目title of account L~Hgf/%5  
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会计薄||帐薄account-book ;8VvpO^G/  
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营业报告书||损益计算表account of budiness||business report >%PPp.R  
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借贷细帐||交验帐account rendered %\u
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明细帐account stated $hCPmiI  
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与…银行开立一户头to open an account with HJV8P2f8`  
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与…银行建立交易to keep account with .JJ^w!|>#  
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继续记帐to keep account JW`Kh*,~<  
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与…有交易to have an account with 1.5lJ:[G  
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作成会计帐||有往来帐项to make out an account with o}iqLe\  
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清算||清理债务to make up an account w
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清洁帐目||与…停止交易to close ones account with 0H V-e  
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结帐to close an account \sy;ca)[6g  
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清理未付款to ask an account||to demand an account cZ" Ut  
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结清差额to balance the account with j=^b'dyL  
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清算to settle an account||to liquidate an account||to square an account J-W,^%  
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审查帐目||监查帐目to audit an account by {G{M`X  
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检查帐目to examine an account RRD\V3C84  
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转入A的帐户to charge the amount to As account 3I_
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以计帐方式付款to pay on account {-rK:*yP'u  
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代理某人||为某人on ones account||on account of one hfY Ieb#91  
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为自己计算||独立帐目on ones own account (n-8p6x(  
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由某人收益并负风险on ones account and risk||for ones account and risk N0c+V["s  
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由某人负担for ones account||for account of one 9p!V?cH#8  
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按某人指示||列入某人帐户by order and for account of one ->}K-n ),  
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列入5月份帐目for May account )_T
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编入某中帐项下to pass to the account of||to place to the account of h*hV  
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寄出清算书to send in an account||to send in render an account /U1GxX:P,  
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支票薄cheque book @hm%0L  
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支票陈票人cheque drawer .c"UlOZ&w^  
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持票人cheque holder <_ */  
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不记名支票cheque to bearer||bearer cheque _OcgD<  
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记名支票||认人支票cheque to order t2OX m  
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到期支票antedated cheque z.Y7u3K.8  
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未到期支票postdated cheque Lj(hk@  
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保付支票certified cheque =JO|m5z8>  
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未获兑现支票，退票returned cheque qR]4m]o  
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横线支票crossed cheque f` A  
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普通横线general crossing \
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特别横线special crossing x0lX6 |D  
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空白支票blank cheque Vg \-^$  
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失效支票，过期支票stale cheque zZ32K@  
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普通支票open cheque 'dU$QO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LG<lZ9+y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $\^]MxI  
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支票换现金||兑现to cash a cheque iT5H<uS  
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清理票款to clear a cheque +'n1?^U
  
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保证兑现to certify a cheque OT *W]f  
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填写支票数额to fill up a cheque GUp51*#XR  
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支票上划线to cross a cheque %qE#^ U  
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开发支票to make out a cheque /N^+a-.Qd  
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签发支票，开立支票to draw a cheque||to issue a cheque <QkfvK]Q  
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透支支票to overdraw a cheque j ?mJ1J5  
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背书支票to endorse a cheque /<2_K4(-{4  
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请付票款||清付票款to pay a cheque||to honour a cheque nSC>x:jY5/  
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支票退票to dishonour a cheque G
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拒付支票to refuse a cheque 950b9Vn&  
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拒付支票to stop payment of a cheque 5a ~1RL   
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提示要求付款to present for payment [KKo
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见票即付持票人payable to bearer ] QEw\4M?=  
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支付指定人payable to order D5p22WY  
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已过期||无效out of date||stale %Fv)$ :b  
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请给出票人R/D||refer to drawer jZ;T&s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 24Fx x9g  
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文字与数字不一致words and figures differ a?kQ2<@g  
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支票 &g!/@*[Nhh  
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时间已过account closed {JgN^R<5<f  
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更改处应加盖印章alterations require initials z#4g,)ZX  
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时间已过effects not cleared vF&b|V+,  
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停止付款payment stopped &; \v_5N6  
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支票毁损cheque mutilated Ie"R,,c   
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汇款||寄钱to remit||to send money G$ FBx  
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寄票供取款||支票支付to send a cheque for payment 1' m $_  
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寄款人a remitter 16|S 0 )  
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收款人a remittee
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国外汇票foreign Bill 1 1CJT  
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国内汇票inland Bill @ WaYU  
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跟单汇票documentary bill Z@!W?Ed  
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空头汇票accommodation bill P*`xiTA  
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原始汇票original bill &Fjilx'k  
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改写||换新票据renewed bill sdYj'e:N  
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即期汇票sight bill||bill on demand }Y`<(V5:  
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…days after date||…days after date…日后付款 ]fo^43rn{  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight ,,%:vK+V  
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见票后…月付款…months after sight||…months sight 9+ l3$  
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同组票据set of bills aroVyUs3j  
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单张汇票sola of exchange||sole of exchange |( 9#v t#  
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远期汇票usance bill||bill at usance lkH;N<U  
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长期汇票long bill w&yGYHg  
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短期汇票short bill XL PpxG  

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逾期汇票overdue bill $@_t5?n``F  
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宽限日期days of grace Zfy
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电汇telegraphic transfer （T.T） VP%i1|XZJ  
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邮汇postal order||postal note （Am.）||post office order||money order l^ 0_>R  
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本票promissory note （P/N） }#OqU# q|  
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押汇负责书||押汇保证书letter of hypothecation & &" 'dL  
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副保||抵押品||付属担保物collateral security k%]DT.cE  
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担保书trust receipt||letter of indemnity cZe'!
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承兑||认付acceptance 22GnbA7O  
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单张承兑general acceptance [A"H/Qztk  
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有条件承兑qualified acceptance 3w/( /|0  
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附条件认付conditional acceptance x
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部分认付partial acceptance   ]{!!7Zz