[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。   )|'? uN7  
会计报表statement of account X]Sr]M^EK  
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往来帐目account current 980[]&(  
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现在往来帐||存款额current accout HrWXPac A  
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销货帐account sales Xpjk2[,  
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共同计算帐项joint account .\LWV=B  
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未决帐项outstanding account *+lnAxRa?  
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贷方帐项credit account||creditor account =}u;>[3  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable * vEG%Y  
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应收帐||应收未收帐account receivable M\>y&'J
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新交易||新帐new account ZLxe$.V_  
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未决帐||老帐old account _QkU ,[E  
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现金帐cash account _f{'&YhUU  
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流水帐running account ,R3D  
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暂记帐||未定帐suspense account @fPiGu`L  
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过期帐||延滞帐overdue account||pastdue account 3QM.X^ANH  
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杂项帐户sundry account =
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详细帐单||明细表detail account z^ KrR 
 
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呆帐bad account [[LCEw  
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会计项目title of account V)_mo/D!D  
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会计薄||帐薄account-book q J@XVN4
 
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营业报告书||损益计算表account of budiness||business report L+9a4/q  
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借贷细帐||交验帐account rendered CdC&y}u  
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明细帐account stated W5HC7o\4  
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与…银行开立一户头to open an account with V`G)8?%Vy  
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与…银行建立交易to keep account with u2@:[:Ao  
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继续记帐to keep account }
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与…有交易to have an account with =Pd3SC})6V  
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作成会计帐||有往来帐项to make out an account with #q6jE  
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清算||清理债务to make up an account !J3g,p*  
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清洁帐目||与…停止交易to close ones account with > CZ|Vx  
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结帐to close an account L|u\3.:  
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清理未付款to ask an account||to demand an account 1 \$xq9  
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结清差额to balance the account with /hQTV!\u  
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清算to settle an account||to liquidate an account||to square an account pi7W8y  
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审查帐目||监查帐目to audit an account )CD4k:bm  
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检查帐目to examine an account TMpV.iH  
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转入A的帐户to charge the amount to As account yT.h[yv"w  
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以计帐方式付款to pay on account nm`[
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代理某人||为某人on ones account||on account of one  LP-~;  
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为自己计算||独立帐目on ones own account w9<<|ZaU  
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由某人收益并负风险on ones account and risk||for ones account and risk z$4g9  
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由某人负担for ones account||for account of one 6Ri+DPf:  
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按某人指示||列入某人帐户by order and for account of one l25_J.e  
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列入5月份帐目for May account M15Ce)oB1(  
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编入某中帐项下to pass to the account of||to place to the account of d!0iv'^t  

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寄出清算书to send in an account||to send in render an account |y1 O M  
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支票薄cheque book Iue}AGxu:{  
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支票陈票人cheque drawer ^/]w}C#:d  
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持票人cheque holder bUvVt3cm  
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不记名支票cheque to bearer||bearer cheque lCafsIB  
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记名支票||认人支票cheque to order 'h}(>%  
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到期支票antedated cheque \-Vja{J]  
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未到期支票postdated cheque +Vv+<M  
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保付支票certified cheque ygK@\JHn  
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未获兑现支票，退票returned cheque +Y?)?  
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横线支票crossed cheque 6Y`rQ/
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普通横线general crossing r01u3!  
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特别横线special crossing ~4+ICC bH  
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空白支票blank cheque T mK[^  
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失效支票，过期支票stale cheque A^c  (  
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普通支票open cheque U5 ia|V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e'yw
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G#Kw6
 
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支票换现金||兑现to cash a cheque e45)t}'  
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清理票款to clear a cheque u9{SG^  
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保证兑现to certify a cheque )<%CI#s#  
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填写支票数额to fill up a cheque fo
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支票上划线to cross a cheque 6i;q=N$'  

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开发支票to make out a cheque !UR3`Xk  
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签发支票，开立支票to draw a cheque||to issue a cheque *0 vRVlYf  
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透支支票to overdraw a cheque k0&FUO  
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背书支票to endorse a cheque V["'
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请付票款||清付票款to pay a cheque||to honour a cheque <I*N=;7  
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支票退票to dishonour a cheque S(Z \h_m(  
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拒付支票to refuse a cheque uP$i2Cy  
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拒付支票to stop payment of a cheque G({5LjgW  
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提示要求付款to present for payment <pXOE-G5  
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见票即付持票人payable to bearer `
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支付指定人payable to order Bio QV47B  
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已过期||无效out of date||stale gK"(;Jih$  
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请给出票人R/D||refer to drawer i-#Dc(9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mwn$ey&QE  
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文字与数字不一致words and figures differ RQu[FZT,  
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支票 Z^
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时间已过account closed Nx+5rp  
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更改处应加盖印章alterations require initials 7Bd=K=3u  
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时间已过effects not cleared (dy:d^  
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停止付款payment stopped '|*e4n  
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支票毁损cheque mutilated 91nB?8ZE6,  
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汇款||寄钱to remit||to send money D'^%Q_;
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寄票供取款||支票支付to send a cheque for payment (yeWArQ  
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寄款人a remitter SL\15`[{  
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收款人a remittee 83aWMmA(1  
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国外汇票foreign Bill ^X"x,8}&V  
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国内汇票inland Bill 10GU2a$0"$  
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跟单汇票documentary bill C}pQFL{B5  
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空头汇票accommodation bill t8.
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原始汇票original bill M7-2;MZ  
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改写||换新票据renewed bill 5v=e(Ph+  
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即期汇票sight bill||bill on demand K `A8N  
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…days after date||…days after date…日后付款 YlR9 1LX  
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…months after date||…months after date…月后付款 0Jq
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见票后…日付款…days after sight||…days sight hf7[<I,jov  
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见票后…月付款…months after sight||…months sight k]2_vk^  
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同组票据set of bills |.-Muv  
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单张汇票sola of exchange||sole of exchange d"Zyc(Jk  
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远期汇票usance bill||bill at usance }XqC'z  
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长期汇票long bill @Y}G,i  
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短期汇票short bill QV4F A&f&  
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逾期汇票overdue bill k+Z2)j"  
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宽限日期days of grace MV07RjeS  
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电汇telegraphic transfer （T.T） :T<5Tq*+x  
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邮汇postal order||postal note （Am.）||post office order||money order :\y' ?d- Q  
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本票promissory note （P/N） mkl^2V13~  
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押汇负责书||押汇保证书letter of hypothecation m(0X_&&?z  
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副保||抵押品||付属担保物collateral security S5
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担保书trust receipt||letter of indemnity PC|ul{[*}  
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承兑||认付acceptance 4I&Mdt<^D  
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单张承兑general acceptance VqxK5  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance O?c
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部分认付partial acceptance   #qpP37G