[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。   .;Utkf'I  
会计报表statement of account _jrA?pY  
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往来帐目account current ).+xcv  
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现在往来帐||存款额current accout k[ffs}  
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销货帐account sales Ec*--]j*c  
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共同计算帐项joint account (#-=y~%  
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未决帐项outstanding account TFJ{fLG  
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贷方帐项credit account||creditor account }G NkB  
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借方帐项debit account||debtor account E%k ]cZ  
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应付帐||应付未付帐account payable Pzk[^z$C  
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应收帐||应收未收帐account receivable z6FbM^;;  
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新交易||新帐new account )WP]{ W)r  
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未决帐||老帐old account m0BG9~p|  
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现金帐cash account Jm]]>K8.3V  
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流水帐running account )I Y 5Y  
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暂记帐||未定帐suspense account ]|C_`,ux  
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过期帐||延滞帐overdue account||pastdue account _:ZFCDO  
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杂项帐户sundry account 
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详细帐单||明细表detail account DU/9/ I?~  
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呆帐bad account 
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会计项目title of account vCy.C N$  
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会计薄||帐薄account-book ;_?zB NW  
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营业报告书||损益计算表account of budiness||business report i63`B+L{  
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借贷细帐||交验帐account rendered tl{]gz  
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明细帐account stated -vv
 
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与…银行开立一户头to open an account with U=haXx4N  
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与…银行建立交易to keep account with R7E]*:0}  
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继续记帐to keep account ;el]LnV!O  
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与…有交易to have an account with v;)BVv  
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作成会计帐||有往来帐项to make out an account with >[Xm |A#  
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清算||清理债务to make up an account jG+
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清洁帐目||与…停止交易to close ones account with Tx y]"_  
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结帐to close an account Zr\2BOcc.l  
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清理未付款to ask an account||to demand an account l9]o\JFXk  
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结清差额to balance the account with +ckMT
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清算to settle an account||to liquidate an account||to square an account WEno+Z~=1'  
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审查帐目||监查帐目to audit an account .?A'6  
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检查帐目to examine an account wG_4$kyj  
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转入A的帐户to charge the amount to As account 1oB$MQoc  
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以计帐方式付款to pay on account 7TP$  
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代理某人||为某人on ones account||on account of one mG X\wta  
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为自己计算||独立帐目on ones own account Xu6
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由某人收益并负风险on ones account and risk||for ones account and risk ,Ie<'> hd  
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由某人负担for ones account||for account of one S 9WawI  
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按某人指示||列入某人帐户by order and for account of one DQcWq'yY^  
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列入5月份帐目for May account miPmpu!  
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编入某中帐项下to pass to the account of||to place to the account of ]Uu aN8  
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寄出清算书to send in an account||to send in render an account v< Ty|(gd  
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支票薄cheque book @#A!w;bz  

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支票陈票人cheque drawer iFSJ4 W(  
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持票人cheque holder R<>tDwsZGa  
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不记名支票cheque to bearer||bearer cheque (,shiK[5f  
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记名支票||认人支票cheque to order ,^HS`!s[ E  
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到期支票antedated cheque 4Q$!c{Y r  
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未到期支票postdated cheque ]?M)NRk%S  
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保付支票certified cheque  3hLqAj  
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未获兑现支票，退票returned cheque 6A.P6DW  
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横线支票crossed cheque =D}4X1l  
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普通横线general crossing k},>^qE  
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特别横线special crossing TqAtcAurM  
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空白支票blank cheque ]
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失效支票，过期支票stale cheque 16?C@`S>  
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普通支票open cheque /h7.oD8CU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aLYLd/ KV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K?[)E3  
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支票换现金||兑现to cash a cheque 7=vYO|a/4  
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清理票款to clear a cheque VXwPdMy*L  
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保证兑现to certify a cheque St2Q7K5s{  
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填写支票数额to fill up a cheque aHC%19UN  
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支票上划线to cross a cheque 
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque BGzO!s*@j  
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透支支票to overdraw a cheque 5VKcV&D  
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背书支票to endorse a cheque (6clq:c7j  
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请付票款||清付票款to pay a cheque||to honour a cheque 'hF@><sqk  
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支票退票to dishonour a cheque C_Gzv'C"L  
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拒付支票to refuse a cheque 02pplDFsM  
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拒付支票to stop payment of a cheque 5r7h=[N  
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提示要求付款to present for payment 2yxi= XWZ  
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见票即付持票人payable to bearer N,|r1u9X#  
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支付指定人payable to order 'Sa!5h  
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已过期||无效out of date||stale mp:m`sh*i  
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请给出票人R/D||refer to drawer w+=Q6]FxJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9|3o<  
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文字与数字不一致words and figures differ lwJipIO  
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支票 n1 v,#GE  
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时间已过account closed <\ETPL,<  
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更改处应加盖印章alterations require initials *B{-uc3o  
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时间已过effects not cleared
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停止付款payment stopped .YC;zn^  
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支票毁损cheque mutilated Fr;lG  
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汇款||寄钱to remit||to send money @/(@/*+"  
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寄票供取款||支票支付to send a cheque for payment 9GPb$gtx  
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寄款人a remitter Fx5ZwT t  
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收款人a remittee j6og3.H-  
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国外汇票foreign Bill [Auc*@  
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国内汇票inland Bill n.Vtc-yZU  
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跟单汇票documentary bill ?@3&dk~ni  
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空头汇票accommodation bill r w\D>}\  
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原始汇票original bill KGQC't  
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改写||换新票据renewed bill ENyAF%6  
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即期汇票sight bill||bill on demand .HCaXFW  
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…days after date||…days after date…日后付款 <N-=fad]  
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…months after date||…months after date…月后付款 v~a
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见票后…日付款…days after sight||…days sight /4-}k  
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见票后…月付款…months after sight||…months sight {( dP  
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同组票据set of bills  ;b|  
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单张汇票sola of exchange||sole of exchange gZ*hkKN6  
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远期汇票usance bill||bill at usance  ^ `je
 
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长期汇票long bill Mn{XVXY@qm  
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短期汇票short bill z 7@ 'CJ  
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逾期汇票overdue bill H<XlUCr_~+  
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宽限日期days of grace {>A
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电汇telegraphic transfer （T.T） Q84t9b  
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邮汇postal order||postal note （Am.）||post office order||money order `[ &v  
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本票promissory note （P/N） }.OxJ=M  
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押汇负责书||押汇保证书letter of hypothecation 1-/ 4Y5?}  
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副保||抵押品||付属担保物collateral security `P#8(GU  
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担保书trust receipt||letter of indemnity 48;~bVr}  
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承兑||认付acceptance (5>{?dR)|  
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单张承兑general acceptance {Qm6?H  
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有条件承兑qualified acceptance s !NisF  
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附条件认付conditional acceptance e W9)@nVJ  
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部分认付partial acceptance   xu`d`!Tx