[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。   5"WI^"6b:  
会计报表statement of account b2 5.CGF  
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往来帐目account current vXLGdv::  
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现在往来帐||存款额current accout dzRnI*  
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销货帐account sales y)K!l:X  
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共同计算帐项joint account 0 H0U%x8  
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未决帐项outstanding account VoC|z
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贷方帐项credit account||creditor account 9l<}`/@}W  
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借方帐项debit account||debtor account ZYLPk<<  
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应付帐||应付未付帐account payable /:ju/~R}  
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应收帐||应收未收帐account receivable #:E^($v  
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新交易||新帐new account !N74y%=M  
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未决帐||老帐old account p?' F$Wz  
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现金帐cash account "Z#MR`;&29  
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流水帐running account 9Idgib&  
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暂记帐||未定帐suspense account l'RuzBQr  
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过期帐||延滞帐overdue account||pastdue account 7!A3PDAe  
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杂项帐户sundry account F>ps&h  
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详细帐单||明细表detail account IRbZ ;*3dO  
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呆帐bad account fH 0&Wc3yC  
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会计项目title of account Zrp9`~_g<!  
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会计薄||帐薄account-book =~ ="#  
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营业报告书||损益计算表account of budiness||business report 29k\}m7l<*  
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借贷细帐||交验帐account rendered q6zKyO
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明细帐account stated uD G#L6  
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与…银行开立一户头to open an account with xyRZ v]K1  
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与…银行建立交易to keep account with <rFKJ^B  
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继续记帐to keep account H8?Kgaj~vf  
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与…有交易to have an account with 3NC-)S   
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作成会计帐||有往来帐项to make out an account with Pdw[#X<[`  
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清算||清理债务to make up an account {h *Pkn1  
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清洁帐目||与…停止交易to close ones account with RE}$(T=  
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结帐to close an account #jNN?,ZK  
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清理未付款to ask an account||to demand an account CN, oH4IU  
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结清差额to balance the account with Z/hgr|&}  
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清算to settle an account||to liquidate an account||to square an account P85@G 2  
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审查帐目||监查帐目to audit an account 8e3I@mv  
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检查帐目to examine an account oyeJ"E2  
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转入A的帐户to charge the amount to As account ht1d[  
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以计帐方式付款to pay on account fyE#8h_>4  
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代理某人||为某人on ones account||on account of one vz-O2B
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为自己计算||独立帐目on ones own account #7}1W[y9}l  
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由某人收益并负风险on ones account and risk||for ones account and risk exHg<18WSe  
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由某人负担for ones account||for account of one 5 v`[c+@F  

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按某人指示||列入某人帐户by order and for account of one v{[:7]b_=  
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列入5月份帐目for May account tvlrUp  
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编入某中帐项下to pass to the account of||to place to the account of f~0CpB*X  
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寄出清算书to send in an account||to send in render an account l IUaGz|  
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支票薄cheque book -+ha4JOB  
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支票陈票人cheque drawer MOia]5
 
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持票人cheque holder $~+(si2  
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不记名支票cheque to bearer||bearer cheque m0Geq.  
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记名支票||认人支票cheque to order $Vp*,oRL  
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到期支票antedated cheque e=^^TX`I  
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未到期支票postdated cheque e~U]yg5X-  
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保付支票certified cheque OU esL9  
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未获兑现支票，退票returned cheque gHo sPY[  
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横线支票crossed cheque 
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普通横线general crossing er8T:.Py  
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特别横线special crossing V,h}l"  
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空白支票blank cheque BW:HKH.k  
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失效支票，过期支票stale cheque ]h?q1   
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普通支票open cheque .VCF[AleS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <2E|URo,#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q;}iW:r&Q  
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支票换现金||兑现to cash a cheque /w1M%10   
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清理票款to clear a cheque jsQHg2Vd  
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保证兑现to certify a cheque m):*>o55  
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填写支票数额to fill up a cheque Cs_&BSs  
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支票上划线to cross a cheque [}YUi>NGA  
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开发支票to make out a cheque qm3H/cC9+  
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签发支票，开立支票to draw a cheque||to issue a cheque ~ ;LzTL  
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透支支票to overdraw a cheque f4fBUZ^ A  
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背书支票to endorse a cheque ni&|;"Nt-  
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请付票款||清付票款to pay a cheque||to honour a cheque ujRXA
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支票退票to dishonour a cheque GPGE7X'  
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拒付支票to refuse a cheque U fyhd
 
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拒付支票to stop payment of a cheque W|7| XO  
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提示要求付款to present for payment ~<?Zj  
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见票即付持票人payable to bearer Qz,2PO  
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支付指定人payable to order Z0fa;%:  
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已过期||无效out of date||stale M bWby'  
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请给出票人R/D||refer to drawer az F!V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y" H`+UV  
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文字与数字不一致words and figures differ v>]g="5}8  
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支票 9wYm(7M6  
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时间已过account closed "V' r}>  
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更改处应加盖印章alterations require initials 0]4X/u#N  
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时间已过effects not cleared :}e<
  
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停止付款payment stopped klUV&O+=%  
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支票毁损cheque mutilated k+9F;p7  
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汇款||寄钱to remit||to send money $VmV>NZ  
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寄票供取款||支票支付to send a cheque for payment M2Nh3ijr  
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寄款人a remitter @&m [w'tn  
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收款人a remittee dHY@V>D'-  
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国外汇票foreign Bill SD^::bH  
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国内汇票inland Bill =8l' [  
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跟单汇票documentary bill ^VYR}
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空头汇票accommodation bill OAkqPG&w  
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原始汇票original bill D\G 8p;  
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改写||换新票据renewed bill !S<p"   
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即期汇票sight bill||bill on demand Oyb9 ql^  
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…days after date||…days after date…日后付款 IYe[IHny1  
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…months after date||…months after date…月后付款 67/@J)z0%  
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见票后…日付款…days after sight||…days sight RQ8"vF#  
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见票后…月付款…months after sight||…months sight bv7)[,i  
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同组票据set of bills fhk(<KZvJ  
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单张汇票sola of exchange||sole of exchange )[99SM   
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远期汇票usance bill||bill at usance Bz{"K  
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长期汇票long bill )1R[~]y  
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短期汇票short bill )"Ujx`]4r  
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逾期汇票overdue bill xJ^B.;>  
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宽限日期days of grace nr>Yj?la  
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电汇telegraphic transfer （T.T） 0W 1bZPM  
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邮汇postal order||postal note （Am.）||post office order||money order ^c}kVQ\g3  
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本票promissory note （P/N） RdjoVCf  
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押汇负责书||押汇保证书letter of hypothecation <\d`}A:&  
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副保||抵押品||付属担保物collateral security N7q6pBA"E  
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担保书trust receipt||letter of indemnity bvl!^xO]  
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承兑||认付acceptance 6ZXRb  
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单张承兑general acceptance I,/E.cRV<  
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有条件承兑qualified acceptance =QwT)KRB%  
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附条件认付conditional acceptance b. :2x4  
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部分认付partial acceptance   Xa
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