[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。   P<bA~%<7"[  
会计报表statement of account |(wx6H:  
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往来帐目account current X/@Gx 4  
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现在往来帐||存款额current accout !a0HF p$9  
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销货帐account sales Dgd

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共同计算帐项joint account p.zU9rID  
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未决帐项outstanding account *G=n${'  
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贷方帐项credit account||creditor account ]E`DG  
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借方帐项debit account||debtor account ak<?Eu9rV  
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应付帐||应付未付帐account payable b+hZ<U/  
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应收帐||应收未收帐account receivable N!hp^V<7  
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新交易||新帐new account G3KiU($V  
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未决帐||老帐old account R\6#J0&Y-  
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现金帐cash account D_'Zucq  
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流水帐running account [S' ngQ"f`  
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暂记帐||未定帐suspense account :;rd!)5  
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过期帐||延滞帐overdue account||pastdue account )4"G1R`3  
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杂项帐户sundry account Au@U;a4UU  
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详细帐单||明细表detail account (7&[!PS  
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会计项目title of account Tj@s\@hv  
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会计薄||帐薄account-book 6E85mfFS  
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营业报告书||损益计算表account of budiness||business report "=N [g  
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借贷细帐||交验帐account rendered |?i-y3N  
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明细帐account stated K9:I8E<  
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与…银行开立一户头to open an account with lt`#or"o  
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与…银行建立交易to keep account with ,=.&  
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继续记帐to keep account %nSLe~b  
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与…有交易to have an account with Z4b<$t[u  
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作成会计帐||有往来帐项to make out an account with VK5|w:  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with sL[&y'+  
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结帐to close an account _l<e>zj  
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清理未付款to ask an account||to demand an account +] s"*'V$  
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结清差额to balance the account with Yw&{.<sL  
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清算to settle an account||to liquidate an account||to square an account  ky0Fm W  
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审查帐目||监查帐目to audit an account ;-Fr^|do y  
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检查帐目to examine an account J{<,V\t)  
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转入A的帐户to charge the amount to As account MhaN+N  
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以计帐方式付款to pay on account >*rH Nf  
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代理某人||为某人on ones account||on account of one O% ?noW  
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为自己计算||独立帐目on ones own account 1 <g,1TR  
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由某人收益并负风险on ones account and risk||for ones account and risk Twi:BI`.  
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由某人负担for ones account||for account of one N&ZIsaK,j  
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按某人指示||列入某人帐户by order and for account of one (NPDgR/   
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列入5月份帐目for May account an!ceB  
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编入某中帐项下to pass to the account of||to place to the account of e+J|se
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寄出清算书to send in an account||to send in render an account {p#[.E8  
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支票薄cheque book 5\1C@d  
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支票陈票人cheque drawer
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持票人cheque holder L_$M9G|5n  
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不记名支票cheque to bearer||bearer cheque NUB3L  
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记名支票||认人支票cheque to order N[G<&f9  
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到期支票antedated cheque E2f9J{Ki=  
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未到期支票postdated cheque 3W*O%9t7  
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保付支票certified cheque Gx75
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未获兑现支票，退票returned cheque ~;aSE  
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横线支票crossed cheque 7X|M\WUq  
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普通横线general crossing EFl[u+ 1tx  
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特别横线special crossing ,O=@I  
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空白支票blank cheque TI-#\v9  
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失效支票，过期支票stale cheque 54 8w v  
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普通支票open cheque xBGSj[1`i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i>bFQ1Rdx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SJVqfi3A  
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支票换现金||兑现to cash a cheque d>F=|dakL  
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清理票款to clear a cheque Xmy(pV!PF  
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保证兑现to certify a cheque fw^m
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填写支票数额to fill up a cheque N W
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支票上划线to cross a cheque WT(R =bLw  
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开发支票to make out a cheque P
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签发支票，开立支票to draw a cheque||to issue a cheque *cTN5S>  
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透支支票to overdraw a cheque ' 7>}I{Lq  

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背书支票to endorse a cheque #eE:hiu<v  
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请付票款||清付票款to pay a cheque||to honour a cheque Cgw#c%  
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支票退票to dishonour a cheque Q+G=f  
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拒付支票to refuse a cheque ?h>mrj  
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拒付支票to stop payment of a cheque n EOhN  
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提示要求付款to present for payment *N'B(j/  
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见票即付持票人payable to bearer :Fj4YP"  
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支付指定人payable to order nk-6 W4  
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已过期||无效out of date||stale oF,8j1  
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请给出票人R/D||refer to drawer ?Cu#(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~q|^z[7  
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文字与数字不一致words and figures differ OgfQGGc  
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支票 [BV{=;iD  
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时间已过account closed mbS &>  
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更改处应加盖印章alterations require initials 2EE#60  
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时间已过effects not cleared lXz<jt@5  
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停止付款payment stopped _wHqfj)  
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支票毁损cheque mutilated D@j `'&G  
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汇款||寄钱to remit||to send money TAGqRYgi  
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寄票供取款||支票支付to send a cheque for payment )T2Sw
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寄款人a remitter Ig9$ PP+3  
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收款人a remittee I/'jRM  
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国外汇票foreign Bill 5SK.R;mn  
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国内汇票inland Bill $aVcWz%  
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跟单汇票documentary bill jI y'mGaG  
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空头汇票accommodation bill TT29LC@  
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原始汇票original bill -1U]@s  


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改写||换新票据renewed bill !$&K~>`  
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即期汇票sight bill||bill on demand V}Oxz 04  
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…days after date||…days after date…日后付款 `@eQL[Z9x  
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…months after date||…months after date…月后付款 B6|=kl2C  
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见票后…日付款…days after sight||…days sight %m{h1UQQ+  
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见票后…月付款…months after sight||…months sight $S3C_..  
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同组票据set of bills 0(HUy`]>  
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单张汇票sola of exchange||sole of exchange o5A@U0c_  
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远期汇票usance bill||bill at usance 5_0Eh!s
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长期汇票long bill _KLKa/3  
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短期汇票short bill 1H{JT op  
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逾期汇票overdue bill B[epI3R  
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宽限日期days of grace J>TNyVaoQ  
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电汇telegraphic transfer （T.T） xG/B$DLn  
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邮汇postal order||postal note （Am.）||post office order||money order Uc^eIa@  
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本票promissory note （P/N） C.].HQ  
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押汇负责书||押汇保证书letter of hypothecation FUzN
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副保||抵押品||付属担保物collateral security GZH{"_$  
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担保书trust receipt||letter of indemnity ,.9k)\/V  
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承兑||认付acceptance iR?}^|]  
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单张承兑general acceptance f7YBhF   
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有条件承兑qualified acceptance &^2SdF  
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附条件认付conditional acceptance 3xg9 D.A  
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部分认付partial acceptance   sYjhQN=Y*