[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。   io\t>_  
会计报表statement of account .hckZx /  
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往来帐目account current cQ$[Ba  
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现在往来帐||存款额current accout }!xc@
 
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销货帐account sales {|$kI`h,3-  
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共同计算帐项joint account VN09g&  
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未决帐项outstanding account qOmL\'8  
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贷方帐项credit account||creditor account ^[R/W VNk  
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借方帐项debit account||debtor account #lik: ?  
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应付帐||应付未付帐account payable ;y7+Q  
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应收帐||应收未收帐account receivable DGTE#?'(  
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新交易||新帐new account <3ep5`1   
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未决帐||老帐old account Rxr?T-  
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现金帐cash account ? 47"$=G  
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流水帐running account X,lhVT |
 
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暂记帐||未定帐suspense account C]3:&dx9  
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过期帐||延滞帐overdue account||pastdue account `SZ-o{  
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杂项帐户sundry account 8df| 9E$  
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详细帐单||明细表detail account  V_
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呆帐bad account xzFQ)t&  
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会计项目title of account ^qVBgBPb  
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会计薄||帐薄account-book M '%zA;Wl  
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营业报告书||损益计算表account of budiness||business report }J-e:FUF#  
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借贷细帐||交验帐account rendered p*T[(\8{n  
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明细帐account stated  `u
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与…银行开立一户头to open an account with f#7=N
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与…银行建立交易to keep account with >pJ#b=  
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继续记帐to keep account [7LdTY"Tl  
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与…有交易to have an account with Zw'050~-  

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作成会计帐||有往来帐项to make out an account with &#gh :5  
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清算||清理债务to make up an account :V@)A/}uk  
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清洁帐目||与…停止交易to close ones account with BpX`49  
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结帐to close an account ` vFDO$K  
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清理未付款to ask an account||to demand an account K)+]as  
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结清差额to balance the account with P|p X F~  
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清算to settle an account||to liquidate an account||to square an account CF\wR;6k  
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审查帐目||监查帐目to audit an account 5ug|crX  
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检查帐目to examine an account ZJF+./vN  
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转入A的帐户to charge the amount to As account BSB&zp  
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以计帐方式付款to pay on account fR+{gazk n  
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代理某人||为某人on ones account||on account of one }aI>dHL  
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为自己计算||独立帐目on ones own account |!7leL  
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由某人收益并负风险on ones account and risk||for ones account and risk b !Nr  
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由某人负担for ones account||for account of one 9V&+xbR&  
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按某人指示||列入某人帐户by order and for account of one U>bIQk"4  
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列入5月份帐目for May account &)JoB  
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编入某中帐项下to pass to the account of||to place to the account of "U
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寄出清算书to send in an account||to send in render an account )Y'g;  
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支票薄cheque book &m[}%e%~0  
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支票陈票人cheque drawer lcy+2)+  
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持票人cheque holder Hg8 4\fA  
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不记名支票cheque to bearer||bearer cheque =3SJl1w1  
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记名支票||认人支票cheque to order Vkd_&z7  
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到期支票antedated cheque UWS 91GN@  
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未到期支票postdated cheque u>agVB4\F  
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保付支票certified cheque ,)J>8eV  
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未获兑现支票，退票returned cheque FV aC8Kw  
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横线支票crossed cheque !Y7$cU &  
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普通横线general crossing D8PC;@m  
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特别横线special crossing ^J^FGo|M  
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空白支票blank cheque {YrA[9  
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失效支票，过期支票stale cheque #8M^;4N>[  
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普通支票open cheque =ONM#DxH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y\-iGKz{0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /%
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支票换现金||兑现to cash a cheque ~EXCYUp4v  
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清理票款to clear a cheque d=uGB"  
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保证兑现to certify a cheque whP5u/857  
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填写支票数额to fill up a cheque I} +up,B]o  
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支票上划线to cross a cheque >g~IP>  
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开发支票to make out a cheque h#Z,ud_  
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签发支票，开立支票to draw a cheque||to issue a cheque E.ji;5  
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透支支票to overdraw a cheque GXQ%lQ  
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背书支票to endorse a cheque EEK!'[<,sE  
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请付票款||清付票款to pay a cheque||to honour a cheque J=: \b  
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支票退票to dishonour a cheque !]D`|HoW  
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拒付支票to refuse a cheque >b=."i  
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拒付支票to stop payment of a cheque )X|)X,~+-  
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提示要求付款to present for payment .QZjJ9pvK  
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见票即付持票人payable to bearer OgC,oj,!/  
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支付指定人payable to order r<:d+5"  
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已过期||无效out of date||stale [+R_3'aK  
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请给出票人R/D||refer to drawer :3 Hz!iZM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cHT\sJo`l  
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文字与数字不一致words and figures differ 8M,@Mbn  
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支票 kp<Au)u  
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时间已过account closed 4;AQ12<[1  
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更改处应加盖印章alterations require initials %W7%] Z@j  
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时间已过effects not cleared l1]{r2g  
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停止付款payment stopped / j$pV  
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支票毁损cheque mutilated ]S@T|08b  
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汇款||寄钱to remit||to send money *WJK&  
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寄票供取款||支票支付to send a cheque for payment ~uZ9%UB_m  
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寄款人a remitter c U(z5th  
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收款人a remittee ^mFsrw  
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国外汇票foreign Bill ps,Kj3^T<  
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国内汇票inland Bill sg}<()  
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跟单汇票documentary bill }93FWo.  
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空头汇票accommodation bill ,98 F  
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原始汇票original bill g5Io=e@s  
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改写||换新票据renewed bill '" &*7)+g*  
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即期汇票sight bill||bill on demand 40].:9VG  
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…days after date||…days after date…日后付款 4s_5>r4  
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…months after date||…months after date…月后付款 "o u{bKe  
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见票后…日付款…days after sight||…days sight $;=?
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见票后…月付款…months after sight||…months sight \/Q~C!  
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同组票据set of bills Em{;l:;(W  
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单张汇票sola of exchange||sole of exchange i7YUyU  
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远期汇票usance bill||bill at usance z}$.A9yn  
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长期汇票long bill +tg${3ti_  
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短期汇票short bill r_tt~|s,>  
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逾期汇票overdue bill w6Mv%ZO_  
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宽限日期days of grace :1gpbfW  
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电汇telegraphic transfer （T.T） z" ?WT$  
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邮汇postal order||postal note （Am.）||post office order||money order ty%,T.@e  
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本票promissory note （P/N） mWn0"1C  
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押汇负责书||押汇保证书letter of hypothecation 7;Q4k"h  
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副保||抵押品||付属担保物collateral security ^/x\HGrw  
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担保书trust receipt||letter of indemnity qFq$a9w|@  
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承兑||认付acceptance #<u;.'R  
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单张承兑general acceptance pe3;pRh'  
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有条件承兑qualified acceptance SN\c2^#  
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附条件认付conditional acceptance `QW=<Le?  
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部分认付partial acceptance   `
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