[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。   Wm58[;%LTw  
会计报表statement of account cRPy5['E  
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往来帐目account current 2L2)``*   
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现在往来帐||存款额current accout FCr>$  
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销货帐account sales ErMA$UkJ  
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共同计算帐项joint account {,m W7  
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未决帐项outstanding account Yyh X%S%  
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贷方帐项credit account||creditor account 4THGHS^  
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借方帐项debit account||debtor account g*#.yC1/  
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应付帐||应付未付帐account payable Ih0kdi  
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应收帐||应收未收帐account receivable wN!5[N"  
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新交易||新帐new account Xn3Ph!\Z5e  
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未决帐||老帐old account dAcy;-[[P  
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现金帐cash account H6XlS
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流水帐running account %<8lLRl  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account W`^Zb
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杂项帐户sundry account Q0_UBm^f  
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详细帐单||明细表detail account 1/YWDxo,  
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呆帐bad account gI qYIt  
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会计项目title of account h p]T^  
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会计薄||帐薄account-book lmZSsx  
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营业报告书||损益计算表account of budiness||business report ~JsTHE$F  
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借贷细帐||交验帐account rendered bBBW7',[a  
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明细帐account stated oq4*m[  
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与…银行开立一户头to open an account with i:wTPR  
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与…银行建立交易to keep account with o })k@-oL  
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继续记帐to keep account x8xSA*@k  
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与…有交易to have an account with GpV
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作成会计帐||有往来帐项to make out an account with _6v|k}tW'Y  
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清算||清理债务to make up an account h[M ~cZ{  
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清洁帐目||与…停止交易to close ones account with e#MEDjm/)g  
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结帐to close an account fGDR<t3yiQ  
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清理未付款to ask an account||to demand an account 5T)qn`%  
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结清差额to balance the account with j_\nsM7  
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清算to settle an account||to liquidate an account||to square an account rcUXYJCh-  
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审查帐目||监查帐目to audit an account !e?g"5r{Bv  

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检查帐目to examine an account ,2\?kPoc8  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account ))Ws{  
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代理某人||为某人on ones account||on account of one 34ij5bko_)  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk 6[g~p< 8n}  
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由某人负担for ones account||for account of one )c vA}U.z  
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按某人指示||列入某人帐户by order and for account of one nO{@p_3mi  
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列入5月份帐目for May account 6")co9  
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编入某中帐项下to pass to the account of||to place to the account of f( (p\&y  
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寄出清算书to send in an account||to send in render an account 4j9  
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支票薄cheque book
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支票陈票人cheque drawer hVQ TW[  
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持票人cheque holder 9 d ZE#l!Q  
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不记名支票cheque to bearer||bearer cheque u@!iByVAg  
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记名支票||认人支票cheque to order ).+!/x  
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到期支票antedated cheque 8 j
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未到期支票postdated cheque '8g/^Y@  
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保付支票certified cheque Ve<3XRq|8  
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未获兑现支票，退票returned cheque ?Z}n0E `  
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横线支票crossed cheque o6e6Jw  
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普通横线general crossing !x9j~D'C`  
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特别横线special crossing C7=Q!UK`\  
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空白支票blank cheque WWF#&)ti  
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失效支票，过期支票stale cheque p9<OXeY  
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普通支票open cheque YBg
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0|X!Uw-Q%_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d#T8|#O"  
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支票换现金||兑现to cash a cheque f}bUuQrH-!  
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清理票款to clear a cheque zY8"\ZB  
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保证兑现to certify a cheque 8xmw-s)  
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填写支票数额to fill up a cheque kP%W:4l0  
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支票上划线to cross a cheque bWv6gOPR3  
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开发支票to make out a cheque bi!4I<E>k  
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签发支票，开立支票to draw a cheque||to issue a cheque ZP?k|sEH  
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透支支票to overdraw a cheque c i7;v9  
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背书支票to endorse a cheque /+RNPQO O  
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请付票款||清付票款to pay a cheque||to honour a cheque YH<F~F _  
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支票退票to dishonour a cheque NOx&`OU
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拒付支票to refuse a cheque 94APjqV6'  
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拒付支票to stop payment of a cheque ZX-9BJ`Q  
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提示要求付款to present for payment zp4ru\  
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见票即付持票人payable to bearer )SA$hwR  
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支付指定人payable to order hQL
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已过期||无效out of date||stale A^,(Vyd  
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请给出票人R/D||refer to drawer %4 SREq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uTl:u  
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文字与数字不一致words and figures differ #eUfwd6.Y  
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支票 g~B@=R  
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时间已过account closed K&)a3Z=(.  
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时间已过effects not cleared $AXz/fGV  
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停止付款payment stopped hf?^#=k ^  
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支票毁损cheque mutilated 3?O|X+$p
 
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汇款||寄钱to remit||to send money +%<Jr<~W  
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寄票供取款||支票支付to send a cheque for payment z9+94<J  
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寄款人a remitter 4`UT_LcI  
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收款人a remittee <+$S{Z.  
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国外汇票foreign Bill 7  %|>7  
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国内汇票inland Bill nB]Q^~jX  
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跟单汇票documentary bill YHA[PF   
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空头汇票accommodation bill &7W6IM  
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原始汇票original bill oTfbx+i/G  
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改写||换新票据renewed bill I;v`o{  
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即期汇票sight bill||bill on demand LF~#4)B   
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…days after date||…days after date…日后付款 mq
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…months after date||…months after date…月后付款  vck$@3*  
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见票后…日付款…days after sight||…days sight [:QMn
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见票后…月付款…months after sight||…months sight \zi3.;9|;  
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同组票据set of bills _}&]`,s>  
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单张汇票sola of exchange||sole of exchange !Ia"pNDf  
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远期汇票usance bill||bill at usance `0i3"06l r  
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长期汇票long bill k&/)g3(N(  
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短期汇票short bill D-GU"^-9  
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逾期汇票overdue bill C._sgO  
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宽限日期days of grace wzPw;
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电汇telegraphic transfer （T.T） R2aK5~
 
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邮汇postal order||postal note （Am.）||post office order||money order 4n H91Z9=  
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本票promissory note （P/N） WcwW@cY7\  
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押汇负责书||押汇保证书letter of hypothecation J md ?  
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副保||抵押品||付属担保物collateral security wDSUMB<?  
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担保书trust receipt||letter of indemnity =O#AOw`  
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承兑||认付acceptance Q|B|#?E==  
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单张承兑general acceptance V$<G)dwUG5  
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有条件承兑qualified acceptance 2^bpH%  
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附条件认付conditional acceptance #* gU[9U~  
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部分认付partial acceptance   W B*`zCM