[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。   [yyL2=7  
会计报表statement of account Rr%CP[bH  
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往来帐目account current lx)Bj6  
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现在往来帐||存款额current accout uXm_ pQpF  
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销货帐account sales flXDGoW  
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共同计算帐项joint account |[3%^!f\  
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未决帐项outstanding account
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贷方帐项credit account||creditor account )1ct%rue  
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借方帐项debit account||debtor account 6p)dO c3L  
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应付帐||应付未付帐account payable N_Q\+x}zq  
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应收帐||应收未收帐account receivable B4kJ 7Pdny  
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新交易||新帐new account C9Xj)5k@R  
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未决帐||老帐old account ;+NU;f/WM  
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现金帐cash account G5hh$Nmpi  
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流水帐running account TChKm- x  
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暂记帐||未定帐suspense account N[j*Q 8X_  
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过期帐||延滞帐overdue account||pastdue account "+k^8ki  
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杂项帐户sundry account nAY'1!Oi  
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详细帐单||明细表detail account ~Jlo>  
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呆帐bad account C'oNGOEd  
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会计项目title of account "79"SSfOc  
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会计薄||帐薄account-book =lG/A[66  
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营业报告书||损益计算表account of budiness||business report dSq3V#Q  
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借贷细帐||交验帐account rendered Yj/[I\I"m  
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明细帐account stated +204.Yj?D  
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与…银行开立一户头to open an account with 3,[#%}1(S  
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与…银行建立交易to keep account with .sE5QR Vc  
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继续记帐to keep account Pt^SlX^MM
 
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与…有交易to have an account with uE%$<o*#  
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作成会计帐||有往来帐项to make out an account with >Ndck2@  

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清算||清理债务to make up an account d]!`II  
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清洁帐目||与…停止交易to close ones account with H\!p%Y  
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结帐to close an account 4k4 d%  
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清理未付款to ask an account||to demand an account }?KfL$@$  
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结清差额to balance the account with uS}qy-8J  
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清算to settle an account||to liquidate an account||to square an account yNU.<d 5  
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审查帐目||监查帐目to audit an account 9hn+eU  
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检查帐目to examine an account Z\. n6  
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转入A的帐户to charge the amount to As account vj,OX~|  
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以计帐方式付款to pay on account =R6IW,*  
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代理某人||为某人on ones account||on account of one g:rjt1w`D  
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为自己计算||独立帐目on ones own account b<bj5m4fz>  
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由某人收益并负风险on ones account and risk||for ones account and risk /9@[gv A  
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由某人负担for ones account||for account of one HzQY\Y6  
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按某人指示||列入某人帐户by order and for account of one )sZJH9[K  
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列入5月份帐目for May account Nbvs_>N  
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编入某中帐项下to pass to the account of||to place to the account of ;1AXu/  
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寄出清算书to send in an account||to send in render an account /nWBol,  
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支票薄cheque book 8yDe{  
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支票陈票人cheque drawer / DG t  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque c> 0R_  
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记名支票||认人支票cheque to order ~JQ6V?fucD  
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到期支票antedated cheque 6,cJ3~!48  
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未到期支票postdated cheque Nsn~mY%  
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保付支票certified cheque m+Kl   
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未获兑现支票，退票returned cheque Tq?7-_MLC$  
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横线支票crossed cheque h S)lQl:^  
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普通横线general crossing Ya4yW9*  
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特别横线special crossing C8W_f( i~  
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空白支票blank cheque RN&6z"|jR  
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失效支票，过期支票stale cheque Y-lwS-Ii  
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普通支票open cheque `A9fanh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Vqcw2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +:W/=C d(h  
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支票换现金||兑现to cash a cheque 5g.w"0MkY  
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清理票款to clear a cheque zJ$U5r/u  
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保证兑现to certify a cheque 2I|lY>Z  
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填写支票数额to fill up a cheque XD" 4t4~>  
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支票上划线to cross a cheque HYG1BfEaW  
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开发支票to make out a cheque C4GkFD   
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签发支票，开立支票to draw a cheque||to issue a cheque -knP5"TB  
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透支支票to overdraw a cheque HGDiwA  
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背书支票to endorse a cheque wCV~9JTJ!  
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请付票款||清付票款to pay a cheque||to honour a cheque fW[RCd
 
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支票退票to dishonour a cheque vT @25  
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拒付支票to refuse a cheque uHRxV"@}[1  
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拒付支票to stop payment of a cheque vP+qwvpGr  
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提示要求付款to present for payment ;g;1<? [  
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见票即付持票人payable to bearer i2;,\FI@t%  
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支付指定人payable to order 'H4?V  
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已过期||无效out of date||stale `B:hXeI  
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请给出票人R/D||refer to drawer la4%Vqwgu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *J >6i2M,u  
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文字与数字不一致words and figures differ }_mMQg2>=  
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支票 Y=O-^fL  
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时间已过account closed }odjaM}5Nc  
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更改处应加盖印章alterations require initials Ke]'RfO\  
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时间已过effects not cleared yX%> %#$  
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停止付款payment stopped ^P A|RFP  
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支票毁损cheque mutilated A`>^A]%  
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汇款||寄钱to remit||to send money G Uh<AG*+  
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寄票供取款||支票支付to send a cheque for payment k)8*d{*  
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寄款人a remitter +Q[SddI  
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收款人a remittee Gf9O\
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国外汇票foreign Bill U9Q[K
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国内汇票inland Bill 1Vz3N/AP%?  
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跟单汇票documentary bill ]!/R tt  
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空头汇票accommodation bill BE0Xg  
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原始汇票original bill bz [?M}  
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改写||换新票据renewed bill 5B3sRF}  
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即期汇票sight bill||bill on demand DV*e.Y>  
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…days after date||…days after date…日后付款 '?3
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…months after date||…months after date…月后付款 lt\Bm<"z!1  
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见票后…日付款…days after sight||…days sight zP|^@Homk  
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见票后…月付款…months after sight||…months sight f%q ?  
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同组票据set of bills ~Ds3-#mMy  
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单张汇票sola of exchange||sole of exchange fOP3`G^\  
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远期汇票usance bill||bill at usance e=_Ng j)  
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长期汇票long bill D

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短期汇票short bill vu:] [2"0  
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逾期汇票overdue bill ,Z8)DC=  
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宽限日期days of grace F><ficT  
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电汇telegraphic transfer （T.T） h:KEhj\d?  
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邮汇postal order||postal note （Am.）||post office order||money order vX&W;&  
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本票promissory note （P/N） z:&/O&?  
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押汇负责书||押汇保证书letter of hypothecation 9|m:2["|?  
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副保||抵押品||付属担保物collateral security msQ? V&+<  
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担保书trust receipt||letter of indemnity '1~;^rU  
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承兑||认付acceptance ,Kt51vGi  
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单张承兑general acceptance `Q[NrOqe"  
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有条件承兑qualified acceptance 7}`FXB  
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附条件认付conditional acceptance ph~BxK )i6  
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部分认付partial acceptance   LjIkZ'HuF