[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。   {CR`~)v&  
会计报表statement of account jZqa+nG51  
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往来帐目account current 0'r}]Mws  
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现在往来帐||存款额current accout OfBWf 6b  
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销货帐account sales hlV(jz  
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共同计算帐项joint account
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未决帐项outstanding account Wp$'#HhB  
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贷方帐项credit account||creditor account GCA?sFwo>  
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借方帐项debit account||debtor account Z\M8DZW8Y  
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应付帐||应付未付帐account payable lAPvphO  
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应收帐||应收未收帐account receivable wi/dR}*A  
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新交易||新帐new account G+xd h  
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未决帐||老帐old account `[Xff24(eb  
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现金帐cash account Lk|%2XGO&  
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流水帐running account xHv<pza:  
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暂记帐||未定帐suspense account dF2 &{D"J  
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过期帐||延滞帐overdue account||pastdue account uUUj?%  
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杂项帐户sundry account (Yz EsY  
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详细帐单||明细表detail account uXiAN#1  
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呆帐bad account *f8;#. Re  
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会计项目title of account 5;wA7@  
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会计薄||帐薄account-book nUi 4!|r  
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营业报告书||损益计算表account of budiness||business report t|Cp<k]B  
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借贷细帐||交验帐account rendered M>+FIb(  
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明细帐account stated " >vxY i  
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与…银行开立一户头to open an account with W99MA5P  
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与…银行建立交易to keep account with O,(p><k$/  
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继续记帐to keep account //63?s+  
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与…有交易to have an account with r8\"'4B1  
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作成会计帐||有往来帐项to make out an account with ~~eR,HYk  
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清算||清理债务to make up an account l$KC\$?%*  
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清洁帐目||与…停止交易to close ones account with .{+<o  
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结帐to close an account c>+l3&`  
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清理未付款to ask an account||to demand an account "N'tmzifh  
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结清差额to balance the account with Vae}:8'}  
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清算to settle an account||to liquidate an account||to square an account A:$Qt%c  
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审查帐目||监查帐目to audit an account dh r)ra]  
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检查帐目to examine an account 2pR+2p`  
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转入A的帐户to charge the amount to As account |F)BKo D  
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以计帐方式付款to pay on account Jtj_R
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代理某人||为某人on ones account||on account of one q #f U*  
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为自己计算||独立帐目on ones own account r3o_mO?X  
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由某人收益并负风险on ones account and risk||for ones account and risk ?3!"js B  
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由某人负担for ones account||for account of one zdCeOZ 6  
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按某人指示||列入某人帐户by order and for account of one OYGh!sW  
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列入5月份帐目for May account jsSxjf;O  
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编入某中帐项下to pass to the account of||to place to the account of ]=p@1  
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寄出清算书to send in an account||to send in render an account bkkhx,Oi[G  
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支票薄cheque book P0J3ci}^  
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支票陈票人cheque drawer \P]w^  
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持票人cheque holder {S(d5o8  
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不记名支票cheque to bearer||bearer cheque 2't<Hl1qN  
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记名支票||认人支票cheque to order eRQ}`DjTk  
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到期支票antedated cheque hK"hMyH^  
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未到期支票postdated cheque *]~ug%a  
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保付支票certified cheque {.$5:<8aC  
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未获兑现支票，退票returned cheque %)T>Wn%b]v  

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横线支票crossed cheque Q[_
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普通横线general crossing xy$73K6  
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特别横线special crossing Y~Y-L<`I  
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空白支票blank cheque
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失效支票，过期支票stale cheque BDSZ'  
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普通支票open cheque '_,/N!-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 n 1MZHa,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B*btt+6  
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支票换现金||兑现to cash a cheque L;zwqdI  
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清理票款to clear a cheque kzky{0yKk=  
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保证兑现to certify a cheque / 7i>0J]  
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填写支票数额to fill up a cheque d]3c44kkK{  
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支票上划线to cross a cheque `&3hfiI}  
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开发支票to make out a cheque PZT]H?  
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签发支票，开立支票to draw a cheque||to issue a cheque +%O_xq
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透支支票to overdraw a cheque U~;Rzoe)q*  
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背书支票to endorse a cheque z%4E~u10  
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请付票款||清付票款to pay a cheque||to honour a cheque 3`Ug]<m  
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支票退票to dishonour a cheque 8!R +wy  
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拒付支票to refuse a cheque i 4}4U  
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拒付支票to stop payment of a cheque fZq_]1(/uP  
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提示要求付款to present for payment _v[yY3=3  
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见票即付持票人payable to bearer L~Hl?bK  
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支付指定人payable to order 5PcN$r"P  
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已过期||无效out of date||stale F0D7+-9[  
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请给出票人R/D||refer to drawer y^iju(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n[E# K`gg'  
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文字与数字不一致words and figures differ }C'H@:/  
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支票 1DTA Dh0  
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时间已过account closed +L]$M)*0&  
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更改处应加盖印章alterations require initials Dp8`O4YC  
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时间已过effects not cleared C&1()U  
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停止付款payment stopped =dp(+7Va  
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支票毁损cheque mutilated </jzM?i  
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汇款||寄钱to remit||to send money 2BGS$$pP  
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寄票供取款||支票支付to send a cheque for payment *URBx"5XZ  
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寄款人a remitter !%lcn O  
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收款人a remittee }iE!( l  
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国外汇票foreign Bill
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国内汇票inland Bill v"I#.{LiH=  
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跟单汇票documentary bill u &qFE=5:  
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空头汇票accommodation bill G
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原始汇票original bill G<_<j}=  
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改写||换新票据renewed bill y~'h/tjM@=  
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即期汇票sight bill||bill on demand l =X6m(  
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…days after date||…days after date…日后付款 O+w82!<:  
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…months after date||…months after date…月后付款 O>tz;RU  
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见票后…日付款…days after sight||…days sight [zsUboCkc  
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见票后…月付款…months after sight||…months sight |J^}BXW'^)  
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同组票据set of bills L}hc|(:  
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单张汇票sola of exchange||sole of exchange 6cVJu%<V  
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远期汇票usance bill||bill at usance ?K!^[aO}=  
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长期汇票long bill 4^3lG1^YY  
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短期汇票short bill ;kfl5  
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逾期汇票overdue bill E(p#Je|@[  
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宽限日期days of grace ~m6b6Aj@
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电汇telegraphic transfer （T.T） %/}46z9\  
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邮汇postal order||postal note （Am.）||post office order||money order {g7~e{2  
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本票promissory note （P/N） 3k# h
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押汇负责书||押汇保证书letter of hypothecation 5#
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副保||抵押品||付属担保物collateral security ^Rh`XE  
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担保书trust receipt||letter of indemnity g@|2z
  
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承兑||认付acceptance ?)O!(=6%'  
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单张承兑general acceptance 8 -YC#&  
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有条件承兑qualified acceptance t
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附条件认付conditional acceptance LV@tt&|N  
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部分认付partial acceptance   F$@(0c