[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。   i5^U1K\M  
会计报表statement of account H@hHEzO  
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往来帐目account current GLIP;)h1  
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现在往来帐||存款额current accout n32.W?9  
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销货帐account sales fKZgAISF  
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共同计算帐项joint account 6C|]Fm  
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未决帐项outstanding account `Gp!Y  
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贷方帐项credit account||creditor account T{%'"mm;  
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借方帐项debit account||debtor account H\Jpw  
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应付帐||应付未付帐account payable h8MkfHH7{  
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应收帐||应收未收帐account receivable SAEV  "  
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新交易||新帐new account dn1Tu6f;|  
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未决帐||老帐old account j>0~ "A  
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现金帐cash account $Di2BA4Di  
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流水帐running account ?Ze3t5Ll  
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暂记帐||未定帐suspense account D^Z~>D6  
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过期帐||延滞帐overdue account||pastdue account ?ExfxR!~  
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杂项帐户sundry account 7<=7RPWmD  
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详细帐单||明细表detail account NRKAEf_#w  
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呆帐bad account b)u9#%Q  
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会计项目title of account w9}I*Nra  
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会计薄||帐薄account-book 0zpP$q$  
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营业报告书||损益计算表account of budiness||business report y  |KDh'Y  
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借贷细帐||交验帐account rendered cQPH le2  
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明细帐account stated O!f* @  
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与…银行开立一户头to open an account with 33Mr9Doon  
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与…银行建立交易to keep account with v;K\#uc_  
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继续记帐to keep account N=+Up\h
  
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与…有交易to have an account with 5. l&nt'  
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作成会计帐||有往来帐项to make out an account with h}`<pq  
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清算||清理债务to make up an account \O/=g6w|t}  
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清洁帐目||与…停止交易to close ones account with 5!cplx=<  
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结帐to close an account 0^[$0]Mt[  
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清理未付款to ask an account||to demand an account yWK[@;S]%  
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结清差额to balance the account with \m.{^Xd~  
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清算to settle an account||to liquidate an account||to square an account 4v?S`w:6  
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审查帐目||监查帐目to audit an account ~p 1y+  
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检查帐目to examine an account :dj@i6  
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转入A的帐户to charge the amount to As account l{3utQH-=z  
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以计帐方式付款to pay on account {!4%Z 9G  
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代理某人||为某人on ones account||on account of one $pKS['J0  
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为自己计算||独立帐目on ones own account &d2/F i+  
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由某人收益并负风险on ones account and risk||for ones account and risk r3-3*_  
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由某人负担for ones account||for account of one 4>W`XH  
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按某人指示||列入某人帐户by order and for account of one QJ/SP  
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列入5月份帐目for May account `4=b|N+b"  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account kpdFb7>|  
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支票薄cheque book 1
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支票陈票人cheque drawer |(SW  
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持票人cheque holder _a&|,ajy>  
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不记名支票cheque to bearer||bearer cheque 6fkr!&Dy7  
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记名支票||认人支票cheque to order aM~f Rra7  
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到期支票antedated cheque ]lU u%<-;  
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未到期支票postdated cheque #E9['JnZ
 
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保付支票certified cheque WM"^#=+
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未获兑现支票，退票returned cheque zc+;VtP|8  

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横线支票crossed cheque (fa?ftK  
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普通横线general crossing QIK73^  
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特别横线special crossing C8EC?fSQ  
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空白支票blank cheque = O1;vc}AA  
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失效支票，过期支票stale cheque d&uTiH?0  
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普通支票open cheque Cc)P5\jh  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pEVgJ/>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a3UPbl3^  
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支票换现金||兑现to cash a cheque )!k_Gb`#X  
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清理票款to clear a cheque |'c4er/;#  
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保证兑现to certify a cheque ^+*GbY$'  
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填写支票数额to fill up a cheque `u#;MUg  
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支票上划线to cross a cheque T+;H#&  
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开发支票to make out a cheque "Su b4F`  
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签发支票，开立支票to draw a cheque||to issue a cheque ^n&]HzT`y  
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透支支票to overdraw a cheque %/l-A pu  
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背书支票to endorse a cheque %n05Jitl  
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请付票款||清付票款to pay a cheque||to honour a cheque +`;+RDKY*  
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支票退票to dishonour a cheque 5vD3K!\u  
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拒付支票to refuse a cheque dqqnCXYuW  
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拒付支票to stop payment of a cheque &Nc[$H7<  
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提示要求付款to present for payment lijB#1<8*  
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见票即付持票人payable to bearer ~?#~Ar  
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支付指定人payable to order h`=r)D  
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已过期||无效out of date||stale 4~!Eje!  
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请给出票人R/D||refer to drawer 6`acg'sk>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aX|g S\zx  
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文字与数字不一致words and figures differ w&%9IJ  
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支票 {@3z\wMK$  
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时间已过account closed 42&v% ;R  
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更改处应加盖印章alterations require initials "?35C !  
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时间已过effects not cleared LT/mb2  
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停止付款payment stopped fN@{y+6  
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支票毁损cheque mutilated /'ZKST4  
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汇款||寄钱to remit||to send money Us ]=Y}(  
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寄票供取款||支票支付to send a cheque for payment "N 3)Qr  
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寄款人a remitter -}P7$|O&  
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收款人a remittee \9/RAY_G  
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国外汇票foreign Bill nn +_TMu  
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国内汇票inland Bill ; b*i3*!g  
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跟单汇票documentary bill ?IF)+]  

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空头汇票accommodation bill u-
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原始汇票original bill _MuZ4tc  
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改写||换新票据renewed bill bm#(?  
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即期汇票sight bill||bill on demand =5x&
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…days after date||…days after date…日后付款 =Vw 5q},3  
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…months after date||…months after date…月后付款 &JP-O60  
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见票后…日付款…days after sight||…days sight Ul+Mo&y-  
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见票后…月付款…months after sight||…months sight ye}p~&  
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同组票据set of bills ZJ*g))k7  
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单张汇票sola of exchange||sole of exchange 3?n>yS  
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远期汇票usance bill||bill at usance uxaYCa?  
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长期汇票long bill P [Uy  
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短期汇票short bill qqrq11W  
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逾期汇票overdue bill Xce0~\_A  
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宽限日期days of grace a]  =  
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电汇telegraphic transfer （T.T） Suk  
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邮汇postal order||postal note （Am.）||post office order||money order FIxF
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本票promissory note （P/N） ;bHV  
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押汇负责书||押汇保证书letter of hypothecation w?kJ+lmOQy  
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副保||抵押品||付属担保物collateral security .`>y@p!  
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担保书trust receipt||letter of indemnity $!&*xrrNM  
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承兑||认付acceptance Xy5e5K  
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单张承兑general acceptance kbM3  
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有条件承兑qualified acceptance xyI }y(CN1  
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附条件认付conditional acceptance N<~ku<nAU  
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部分认付partial acceptance   iX)%Q