[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。   }7v2GfE
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会计报表statement of account /L Tyiiz6  
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往来帐目account current zvj >KF|y  
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现在往来帐||存款额current accout "j>0 A Hem  
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销货帐account sales u] b6>  
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共同计算帐项joint account \I]'6N=  
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未决帐项outstanding account 39CPFgi<l*  
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贷方帐项credit account||creditor account f*Bc`+G  
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借方帐项debit account||debtor account g9JtWgu  
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应付帐||应付未付帐account payable = '[@UVH(Z  
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应收帐||应收未收帐account receivable Pmb`05\  
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新交易||新帐new account KAZz)7  
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未决帐||老帐old account _
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现金帐cash account p[ Es4S}N  
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流水帐running account BKk*<WMD  
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暂记帐||未定帐suspense account [}D)73h`  
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过期帐||延滞帐overdue account||pastdue account EHOdst  
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杂项帐户sundry account PNq#o%q  
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详细帐单||明细表detail account 0)Z7U$  
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呆帐bad account <mxUgU  
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会计项目title of account b$
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会计薄||帐薄account-book wFe</U-';  
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营业报告书||损益计算表account of budiness||business report \%K6T)9  
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借贷细帐||交验帐account rendered Sdn] f4  
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明细帐account stated E^rN)  
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与…银行开立一户头to open an account with - na]P3 s  
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与…银行建立交易to keep account with d"V^^I)yx&  
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继续记帐to keep account g3y44
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与…有交易to have an account with se?nx7~  
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作成会计帐||有往来帐项to make out an account with |{$Vk%cUE  
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清算||清理债务to make up an account  M;V2O;  
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清洁帐目||与…停止交易to close ones account with 1vX97n<}  
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结帐to close an account 1%>/%eyn5  
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清理未付款to ask an account||to demand an account %kF6y_h`  
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结清差额to balance the account with "wdC/  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account PKm
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检查帐目to examine an account "1Vuf<
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转入A的帐户to charge the amount to As account af.yC [  
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以计帐方式付款to pay on account %A%^;3@  
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代理某人||为某人on ones account||on account of one 'V/+v#V+>  
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为自己计算||独立帐目on ones own account C`Zz\DNG@  
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由某人收益并负风险on ones account and risk||for ones account and risk /d*d'3{c  
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由某人负担for ones account||for account of one ,#m:U5#h  
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按某人指示||列入某人帐户by order and for account of one bL-+  
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列入5月份帐目for May account 5o2w)<d!  
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编入某中帐项下to pass to the account of||to place to the account of Cl&YN}t5  
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寄出清算书to send in an account||to send in render an account qjDt6B^RO  
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支票薄cheque book 9?]69O  
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支票陈票人cheque drawer []OmztB  
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持票人cheque holder >UNx<=ry  
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不记名支票cheque to bearer||bearer cheque uHeKttR-  
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记名支票||认人支票cheque to order ANWfRt iU#  
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到期支票antedated cheque y7^E`LKK  
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未到期支票postdated cheque q{Ao j  
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保付支票certified cheque swKqsN.  
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未获兑现支票，退票returned cheque 'pj*6t1~  
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横线支票crossed cheque S ^]mF>xX8  
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普通横线general crossing p(>D5uN_}5  
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特别横线special crossing J\Db8O-/x4  
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空白支票blank cheque KwNOB _  
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失效支票，过期支票stale cheque L"RE[" m  
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普通支票open cheque @ 3rJ$6W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SohNk9u[8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges + B<7]\\M  
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支票换现金||兑现to cash a cheque %Z8wUG  
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清理票款to clear a cheque +7{8T{  
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保证兑现to certify a cheque \!"3yd  
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填写支票数额to fill up a cheque >`^;h]Q  
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支票上划线to cross a cheque V/xjI<,  
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开发支票to make out a cheque *TrpW?]Y&  
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签发支票，开立支票to draw a cheque||to issue a cheque Nxt`5kSx=  
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透支支票to overdraw a cheque ltyhYPS  
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背书支票to endorse a cheque !}5+hj!6  
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请付票款||清付票款to pay a cheque||to honour a cheque E2tUL#  
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支票退票to dishonour a cheque ?BbEQr  
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拒付支票to refuse a cheque {suQ"iv  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment `)kxFD_bH  
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见票即付持票人payable to bearer 4hYK$!"r
 
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支付指定人payable to order L=.@hs  
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已过期||无效out of date||stale zn0%%x+!g  
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请给出票人R/D||refer to drawer o5YL_=7m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YgtW(j[  
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文字与数字不一致words and figures differ |QQ(1#d  
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支票 X_)I" `  
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时间已过account closed JdUI:(  
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更改处应加盖印章alterations require initials ]ki) (Bb  
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时间已过effects not cleared _bv9/#tR  
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停止付款payment stopped aU$80  
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支票毁损cheque mutilated =AF;3  
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汇款||寄钱to remit||to send money }0>\ %C  
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寄票供取款||支票支付to send a cheque for payment :3b\pEO9\  
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寄款人a remitter k`\L-*:Ji  
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收款人a remittee XAB/S8e  
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国外汇票foreign Bill Wi*HLP!lNC  
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国内汇票inland Bill Pp
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跟单汇票documentary bill 3'7X[{uBr  
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空头汇票accommodation bill V9;IH<s:  
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原始汇票original bill 3)l<'~"z<  
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改写||换新票据renewed bill & 5'cN  
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即期汇票sight bill||bill on demand j^L n\N]^  
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…days after date||…days after date…日后付款 jVSU]LU E  
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…months after date||…months after date…月后付款 .zJZ*\2ob  
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见票后…日付款…days after sight||…days sight $-n_$jLY  
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见票后…月付款…months after sight||…months sight s~I#K[[5  
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同组票据set of bills '~pZj"uy  
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单张汇票sola of exchange||sole of exchange f 'u[G?C  
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远期汇票usance bill||bill at usance !6*4^$i#o  
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长期汇票long bill p5bM/{DP;K  
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短期汇票short bill <}AmzeHr+  
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逾期汇票overdue bill HjX)5@"o(  
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宽限日期days of grace CfHPJ:Qo[  
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电汇telegraphic transfer （T.T） =L}$#Y8?  
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邮汇postal order||postal note （Am.）||post office order||money order yx/qp<=  
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本票promissory note （P/N） -o sxKT:  
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押汇负责书||押汇保证书letter of hypothecation XOJ@-^BX  
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副保||抵押品||付属担保物collateral security x:IY6 l  
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担保书trust receipt||letter of indemnity p:8]jD@}%  
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承兑||认付acceptance x8*@<]!  
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单张承兑general acceptance hdee]qLS  
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有条件承兑qualified acceptance .AZ+|?d  
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附条件认付conditional acceptance f= l*+QY8f  
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部分认付partial acceptance   +)K yG