[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。   k^L (q\D  
会计报表statement of account l)|CPSN?w  
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往来帐目account current o+vf  
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现在往来帐||存款额current accout \ }2Wd`kD  
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销货帐account sales Md~ mI8  
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共同计算帐项joint account `b2I)xC#  
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未决帐项outstanding account s810714  
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贷方帐项credit account||creditor account @-m&X2J+c  
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借方帐项debit account||debtor account YF"D;.  
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应付帐||应付未付帐account payable o#T,vu0s  
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应收帐||应收未收帐account receivable $'&5gFr9  
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新交易||新帐new account _#
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未决帐||老帐old account W w8[d  
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现金帐cash account T.{I~_  
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流水帐running account u'N'<(\k  
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暂记帐||未定帐suspense account bT>^% H3  
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过期帐||延滞帐overdue account||pastdue account r)b`3=   
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杂项帐户sundry account YsTfv1~z#  
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详细帐单||明细表detail account _h.[I8xgYG  
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呆帐bad account <:ZN  
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会计项目title of account C4n5U^  
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会计薄||帐薄account-book 5-+Y2tp}  
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营业报告书||损益计算表account of budiness||business report x^SE>dy ?z  
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借贷细帐||交验帐account rendered K|s+5>]W/[  
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明细帐account stated #}A!Bk   
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与…银行开立一户头to open an account with paF2{C)4  
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与…银行建立交易to keep account with 5[;^Em)C  
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继续记帐to keep account s~TYzfA  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with D@0eYX4s  
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清算||清理债务to make up an account MenI>gd?  
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清洁帐目||与…停止交易to close ones account with @jjp\~  
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结帐to close an account 'av OQj]`K  
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清理未付款to ask an account||to demand an account Gd"lB*^Ht  
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结清差额to balance the account with in%+)`'nH7  
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清算to settle an account||to liquidate an account||to square an account [5:F  
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审查帐目||监查帐目to audit an account /(vT49(]  
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检查帐目to examine an account xOZ?zN
 
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转入A的帐户to charge the amount to As account \z<'6,b  
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以计帐方式付款to pay on account ` R^[s56wp  
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代理某人||为某人on ones account||on account of one I:='LH,  
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为自己计算||独立帐目on ones own account 8qt|2%  
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由某人收益并负风险on ones account and risk||for ones account and risk nuXaZRH  
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由某人负担for ones account||for account of one 3 \6jzD  
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按某人指示||列入某人帐户by order and for account of one ?6~RGg  
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列入5月份帐目for May account llQDZ}T  
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编入某中帐项下to pass to the account of||to place to the account of }1epn#O_4  
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寄出清算书to send in an account||to send in render an account _?`3zm4  
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支票薄cheque book ;V`~'357%  
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支票陈票人cheque drawer %xkq
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持票人cheque holder Q!|. ,?V  
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不记名支票cheque to bearer||bearer cheque 6BNOF66kH  
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记名支票||认人支票cheque to order Y#NlbKkzu  
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到期支票antedated cheque ) Q]kUG#`  
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未到期支票postdated cheque Vg&`f  
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保付支票certified cheque
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未获兑现支票，退票returned cheque \d%&_rp  
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横线支票crossed cheque I?Eh 0fI  
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普通横线general crossing }a|SgI  
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特别横线special crossing )6^b\`  
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空白支票blank cheque BqKD+  
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失效支票，过期支票stale cheque 31<hn+pE&  
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普通支票open cheque Ed.~9*m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C[_{ $j(J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jKM-(s!(  
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支票换现金||兑现to cash a cheque (~

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清理票款to clear a cheque FV!  
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保证兑现to certify a cheque \[+ZKj:  
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填写支票数额to fill up a cheque d+[hB4!l2  
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支票上划线to cross a cheque qf(!3  
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开发支票to make out a cheque =DcKHL(m  
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签发支票，开立支票to draw a cheque||to issue a cheque yngSD`b_P  
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透支支票to overdraw a cheque L`yS'  
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背书支票to endorse a cheque oT_k"]~Q~2  
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请付票款||清付票款to pay a cheque||to honour a cheque C4#'`8E  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque eiJ $}\qJL  
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拒付支票to stop payment of a cheque G0xk @SE  
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提示要求付款to present for payment 2PAotD4+I  
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见票即付持票人payable to bearer P8:k"i/6J  
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支付指定人payable to order v`*!Bhc-  
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已过期||无效out of date||stale at/besW  
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请给出票人R/D||refer to drawer 6zaO$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L:}hZf{p*  
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文字与数字不一致words and figures differ OLXG0@  
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支票 5,Mc`IIK1  
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时间已过account closed 6H53FMqr  
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更改处应加盖印章alterations require initials |p-, B>p!  
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时间已过effects not cleared RplLU7  
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停止付款payment stopped TMpV.iH  
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支票毁损cheque mutilated yT.h[yv"w  
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汇款||寄钱to remit||to send money sf<S#;aYqn  
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寄票供取款||支票支付to send a cheque for payment  LP-~;  
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寄款人a remitter Hk VnTC  
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收款人a remittee NvW`x  
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国外汇票foreign Bill O]3$$uI=QE  
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国内汇票inland Bill |;sL*Vr  
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跟单汇票documentary bill p!B&&)&db  
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空头汇票accommodation bill MdXOH$ps  
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原始汇票original bill J=7.-R|t  
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改写||换新票据renewed bill *U>"_h T0  
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即期汇票sight bill||bill on demand ]Q0m]O
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…days after date||…days after date…日后付款 $ix:S$  
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…months after date||…months after date…月后付款 t2x2_;a  
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见票后…日付款…days after sight||…days sight #zmt x0  
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见票后…月付款…months after sight||…months sight d?:KEi-<7  
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同组票据set of bills >0F)^W?  
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单张汇票sola of exchange||sole of exchange OQ(w]G0LP  
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远期汇票usance bill||bill at usance cN% r\  
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长期汇票long bill c,CcKy;+  
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短期汇票short bill !;3hN$5  
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逾期汇票overdue bill 0tKVo]EK  
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宽限日期days of grace z:^(#G{  
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电汇telegraphic transfer （T.T） GIb,y,PDB  
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邮汇postal order||postal note （Am.）||post office order||money order / Q| Z&-c  
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本票promissory note （P/N） S5BS![-QK  
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押汇负责书||押汇保证书letter of hypothecation 9!_JV;2  
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副保||抵押品||付属担保物collateral security (gRTSd T?  
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担保书trust receipt||letter of indemnity qeDXG  
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承兑||认付acceptance 7{tU'`P>  
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单张承兑general acceptance nx(jYXVT  
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有条件承兑qualified acceptance U2 )?[C1q{  
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附条件认付conditional acceptance O]Ey@7 &  
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部分认付partial acceptance   l,6' S8=