[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。   9UdM`v)(  
会计报表statement of account W9 GxXPA  
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往来帐目account current #++lg{  
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现在往来帐||存款额current accout M'?,] an  
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销货帐account sales %".HaI]  
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共同计算帐项joint account <GS^  
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未决帐项outstanding account y`<
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贷方帐项credit account||creditor account [<Mx2<8f  
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借方帐项debit account||debtor account TH%Qhv\]  
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应付帐||应付未付帐account payable LC,F <>w1  
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应收帐||应收未收帐account receivable ]FJjgu<  
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新交易||新帐new account u(z$fG:g  
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未决帐||老帐old account &p'Y^zL-  
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现金帐cash account Eq%}  
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流水帐running account D#_3^Kiawj  
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暂记帐||未定帐suspense account ]N~2 .h  
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过期帐||延滞帐overdue account||pastdue account P}Gj%4/G  
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杂项帐户sundry account 1auIR/=-  
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详细帐单||明细表detail account 5VfyU8)7X  

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呆帐bad account n7zm >&  
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会计项目title of account jte.Xy~g  
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会计薄||帐薄account-book MR;1 2*p  
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营业报告书||损益计算表account of budiness||business report )%`c_FL@N=  
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借贷细帐||交验帐account rendered _:ReN_0  
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明细帐account stated $By<$  
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与…银行开立一户头to open an account with y;4OY  
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与…银行建立交易to keep account with v3*_9e  
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继续记帐to keep account ~G)S   
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与…有交易to have an account with I :E`PZ  
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作成会计帐||有往来帐项to make out an account with 5u,{6  
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清算||清理债务to make up an account p99]  
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清洁帐目||与…停止交易to close ones account with 7dN*lks  
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结帐to close an account bpOYHc6,*`  
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清理未付款to ask an account||to demand an account d|jNf</`  
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结清差额to balance the account with @hl.lq  
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清算to settle an account||to liquidate an account||to square an account {k(g]#pP  
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审查帐目||监查帐目to audit an account G5{T5#  
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检查帐目to examine an account f<-Jg  
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转入A的帐户to charge the amount to As account Jf@H/luW  
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以计帐方式付款to pay on account wDw[RW3  
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代理某人||为某人on ones account||on account of one >3ZFzh&OYQ  

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为自己计算||独立帐目on ones own account i|c'Lbre`  
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由某人收益并负风险on ones account and risk||for ones account and risk $yN{-T"  
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由某人负担for ones account||for account of one v>:Ur}u!D  
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按某人指示||列入某人帐户by order and for account of one ?:pP8/y  
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列入5月份帐目for May account .I$qCb|FP  
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编入某中帐项下to pass to the account of||to place to the account of \jh'9\  
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寄出清算书to send in an account||to send in render an account 6rh5h:  
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支票薄cheque book 2-&k^Gl!:  
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支票陈票人cheque drawer \O}E7-  
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持票人cheque holder %.vQU @2A  
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不记名支票cheque to bearer||bearer cheque 7[w,:9& }  
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记名支票||认人支票cheque to order rk&IlAE  
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到期支票antedated cheque .|hf\1_J  
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未到期支票postdated cheque zer%W%  
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保付支票certified cheque Vc_'hz]Z  
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未获兑现支票，退票returned cheque ?!;7:VIE  
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横线支票crossed cheque oT^{b\XN  
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普通横线general crossing ,ek_R)&[o  
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特别横线special crossing ^.KwcXr  
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空白支票blank cheque '3_]Gu-D  
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失效支票，过期支票stale cheque s8wmCzB~  
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普通支票open cheque W"zab
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }'"
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m6TNBX  
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支票换现金||兑现to cash a cheque d p2F  
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清理票款to clear a cheque (&}i`}v_  
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保证兑现to certify a cheque TT'[qfAI  
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填写支票数额to fill up a cheque _z'u pb&  
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支票上划线to cross a cheque /4c\K-Z;  
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开发支票to make out a cheque 94+KdHAo^M  
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签发支票，开立支票to draw a cheque||to issue a cheque j:k[90  
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透支支票to overdraw a cheque ]3VI|f$$  

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背书支票to endorse a cheque X=hYB}}nu  
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请付票款||清付票款to pay a cheque||to honour a cheque /x5rf  
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支票退票to dishonour a cheque p /# $io  
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拒付支票to refuse a cheque 4T!+D  
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拒付支票to stop payment of a cheque "kMguK}c  
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提示要求付款to present for payment VwOW=4`6  
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见票即付持票人payable to bearer 7RUofcax  
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支付指定人payable to order Q(<)KZIK  
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已过期||无效out of date||stale t?9v^vFR  
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请给出票人R/D||refer to drawer A8pIs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~ECD`N<YF  
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文字与数字不一致words and figures differ hO'; {Nl/$  
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支票 d
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时间已过account closed #B:hPZM1  
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更改处应加盖印章alterations require initials iVG-_RsKK  
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时间已过effects not cleared K91)qI;BD  
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停止付款payment stopped q*2N{  
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支票毁损cheque mutilated hWKJ,r%9;  
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汇款||寄钱to remit||to send money 7DIIx}
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寄票供取款||支票支付to send a cheque for payment Oi:<~E[kz.  
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寄款人a remitter ET[kpL  
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收款人a remittee Wd
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国外汇票foreign Bill Dgx8\~(E'  
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国内汇票inland Bill L*Me."*  
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跟单汇票documentary bill WyZL9K{?  
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空头汇票accommodation bill JXw^/Y$  
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原始汇票original bill h(F<h_  
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改写||换新票据renewed bill ?X5]i#j[  
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即期汇票sight bill||bill on demand wQ%mN[  
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…days after date||…days after date…日后付款 >/#KI~}'N  
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…months after date||…months after date…月后付款 OKHX)"j\\  
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见票后…日付款…days after sight||…days sight [j"9rO" +  
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见票后…月付款…months after sight||…months sight fi+R2p~vs  
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同组票据set of bills /1 RAAa  
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单张汇票sola of exchange||sole of exchange h!#:$|Q  
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远期汇票usance bill||bill at usance s!9dQ.  
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长期汇票long bill hb/]8mR  
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短期汇票short bill /cK%n4l.y  
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逾期汇票overdue bill D{v8q)5r  
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宽限日期days of grace 1G7b%yPA  
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电汇telegraphic transfer （T.T） [0OJdY4  
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邮汇postal order||postal note （Am.）||post office order||money order =op%8NJf  
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本票promissory note （P/N） !TAp+b  
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押汇负责书||押汇保证书letter of hypothecation OOBhbpg!D  
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副保||抵押品||付属担保物collateral security CnN9!~]"  
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担保书trust receipt||letter of indemnity !}M,  
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承兑||认付acceptance r
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单张承兑general acceptance BsZ{|,oQnZ  
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有条件承兑qualified acceptance 4y
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附条件认付conditional acceptance Z<b"`ty.  
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部分认付partial acceptance   % qsvtc`