[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。   3 h#s([uL  
会计报表statement of account P3G:th@j=  
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往来帐目account current S#k{e72 *  
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现在往来帐||存款额current accout 9qEOgJ  
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销货帐account sales -TgUyv.  
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共同计算帐项joint account `4LJ;KC(  
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未决帐项outstanding account Mq@}snp"S  
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贷方帐项credit account||creditor account hcyn  
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借方帐项debit account||debtor account ABcBEv3  
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应付帐||应付未付帐account payable zj{(p Z1  
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应收帐||应收未收帐account receivable eES'}[W>  
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新交易||新帐new account !Av1Leb9$  

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未决帐||老帐old account 4:U0f;Fs  
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现金帐cash account MKC$;>i  
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流水帐running account FZp<|t  
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暂记帐||未定帐suspense account MqdB\OW &  
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过期帐||延滞帐overdue account||pastdue account Sph*1c(R  
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杂项帐户sundry account | 3giZ{  
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详细帐单||明细表detail account sKd)BA0`  
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呆帐bad account iNJAZ6@+  
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会计项目title of account B+46.bIH  
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会计薄||帐薄account-book TatMf;?h&  
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营业报告书||损益计算表account of budiness||business report X*O9JGh  
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借贷细帐||交验帐account rendered hVUIBJ/5(-  
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明细帐account stated _| <BF  
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与…银行开立一户头to open an account with _wh
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与…银行建立交易to keep account with ^ ulps**e  
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继续记帐to keep account ezZph"&  
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与…有交易to have an account with >^3zU  
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作成会计帐||有往来帐项to make out an account with e{C6by"j{S  
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清算||清理债务to make up an account <&U!N'CE  
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清洁帐目||与…停止交易to close ones account with )ooWQ-%P  
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结帐to close an account [/ohk&  
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清理未付款to ask an account||to demand an account ~E*d G  
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结清差额to balance the account with ;fGx;D  
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清算to settle an account||to liquidate an account||to square an account h\y-L~2E  
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审查帐目||监查帐目to audit an account &iSD/W  
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检查帐目to examine an account onl>54M^  
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转入A的帐户to charge the amount to As account @J vZ[T/  
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以计帐方式付款to pay on account s[ c^"@HT  
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代理某人||为某人on ones account||on account of one TnE+[.Qu  
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为自己计算||独立帐目on ones own account & _K*kI:  
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由某人收益并负风险on ones account and risk||for ones account and risk C6@t  
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由某人负担for ones account||for account of one =n0*{~r  
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按某人指示||列入某人帐户by order and for account of one h&'
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列入5月份帐目for May account |E|6=%^  

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编入某中帐项下to pass to the account of||to place to the account of p&3> `C  
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寄出清算书to send in an account||to send in render an account . U/k<v<)6  
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支票薄cheque book +hH}h?K  
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支票陈票人cheque drawer 
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持票人cheque holder frH)_YJ%  
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不记名支票cheque to bearer||bearer cheque mk=#\>  
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记名支票||认人支票cheque to order gX*K&*q   
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到期支票antedated cheque g42T#p8^  
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未到期支票postdated cheque /DU*M,  
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保付支票certified cheque afm_Rrg[  
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未获兑现支票，退票returned cheque x!?Z*v@I  
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横线支票crossed cheque RWikJ   
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普通横线general crossing j9xXKa5  
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特别横线special crossing F=i!d,S  
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空白支票blank cheque \n0gTwiO%  
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失效支票，过期支票stale cheque :bv|Ah  
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普通支票open cheque t/ eo]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q^6N+^}QN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BWEv1' v  
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支票换现金||兑现to cash a cheque ~B]jV$=  
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清理票款to clear a cheque 6n-r  
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保证兑现to certify a cheque -fPT}v  
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填写支票数额to fill up a cheque h--45`cE  
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支票上划线to cross a cheque pz @km  
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开发支票to make out a cheque K @C4*?P  
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签发支票，开立支票to draw a cheque||to issue a cheque )-#i8?y3C  
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透支支票to overdraw a cheque p}BGw:=  
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背书支票to endorse a cheque dFMAh&:>  
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请付票款||清付票款to pay a cheque||to honour a cheque FH[#yq.Pr  
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支票退票to dishonour a cheque 5f{wJb2  
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拒付支票to refuse a cheque EO"6Dq(  
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拒付支票to stop payment of a cheque Q2FQhc@L(:  
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提示要求付款to present for payment Cg7)S[zl  
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见票即付持票人payable to bearer ]h0Y8kpd  
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支付指定人payable to order oHk27U G  
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已过期||无效out of date||stale xmO
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请给出票人R/D||refer to drawer Agz=8=S%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g(1"GKg 3K  
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文字与数字不一致words and figures differ 2G H)iUmc  
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支票 yX`J7O{=  
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时间已过account closed J#+Op/mmo  
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更改处应加盖印章alterations require initials s* @QT8%  
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时间已过effects not cleared Cy]"  
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停止付款payment stopped )eVzSj>MT  
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支票毁损cheque mutilated e<kpcF5{\  
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汇款||寄钱to remit||to send money  MK<  
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寄票供取款||支票支付to send a cheque for payment dvC0 <*V  
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寄款人a remitter (\T8!s{AO  
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收款人a remittee *sjj"^'=  
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国外汇票foreign Bill 6s> sj7  
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国内汇票inland Bill 3| GNi~  
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跟单汇票documentary bill BERn _5gb  
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空头汇票accommodation bill SD)5?{6<  
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原始汇票original bill h
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改写||换新票据renewed bill _lP4ez Y  
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即期汇票sight bill||bill on demand jx^|2  
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…days after date||…days after date…日后付款 dSA [3V  
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…months after date||…months after date…月后付款 @d8&3@{R^  
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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 rf1wS*uU+  
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同组票据set of bills :IP;FrcMP  
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单张汇票sola of exchange||sole of exchange Z9;nC zHm  
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远期汇票usance bill||bill at usance ne!j%9Ar  
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长期汇票long bill wB1-|=K1  
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短期汇票short bill u~naVX\3b  
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逾期汇票overdue bill 7YQK@lS  
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宽限日期days of grace &bS"N)je  
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电汇telegraphic transfer （T.T） CL<KBmW7  
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邮汇postal order||postal note （Am.）||post office order||money order q.,p6D  
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本票promissory note （P/N） ?V\9,BTb)  
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押汇负责书||押汇保证书letter of hypothecation \{+nXn  
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副保||抵押品||付属担保物collateral security 4MF}FS2)  
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担保书trust receipt||letter of indemnity ^b|Nw:  
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承兑||认付acceptance WT ~dA95  
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单张承兑general acceptance qY~$wVY(  
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有条件承兑qualified acceptance SU#P.y18%  
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附条件认付conditional acceptance `6S=KRv
  
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部分认付partial acceptance   UN .[,
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