[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。   }]8n 3&*  
会计报表statement of account >lD*:#o  
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往来帐目account current a!`b`r-4  
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现在往来帐||存款额current accout $~#N1 
 
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销货帐account sales /3MTutM|<X  
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共同计算帐项joint account
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未决帐项outstanding account 0SoU\/kUi  
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贷方帐项credit account||creditor account GCw<jHw  
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借方帐项debit account||debtor account LGxQ>f[V  
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应付帐||应付未付帐account payable kR C0iTV'I  
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应收帐||应收未收帐account receivable d+9T}? T:*  
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新交易||新帐new account "IOu$?  
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未决帐||老帐old account Rp#9T?i``[  
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现金帐cash account rcc.FS  
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流水帐running account hFC4CqBV  
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暂记帐||未定帐suspense account 7e,EI9?.  
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过期帐||延滞帐overdue account||pastdue account X@,xwsM%tb  
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杂项帐户sundry account D`r ^2(WW  
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详细帐单||明细表detail account W\{gBjfE  
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呆帐bad account =2VM(GtK>  
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会计项目title of account &`7tX.iMlh  
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会计薄||帐薄account-book e![|-m%  
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营业报告书||损益计算表account of budiness||business report F+vgkqs@9  
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借贷细帐||交验帐account rendered .K(IRWuw  
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明细帐account stated wi]|"\  
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与…银行开立一户头to open an account with c ?mCt0Cg  
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与…银行建立交易to keep account with DSyfF&uC  
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继续记帐to keep account Q4

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与…有交易to have an account with vMJv.O>HW  
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作成会计帐||有往来帐项to make out an account with U7U-H\t7  
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清算||清理债务to make up an account ]Y;EIn  
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清洁帐目||与…停止交易to close ones account with n{j14b'  
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结帐to close an account %fMK^H8{  
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清理未付款to ask an account||to demand an account y4s]*?Wz  
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结清差额to balance the account with tF SO"  
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清算to settle an account||to liquidate an account||to square an account 6sBS ;+C  
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审查帐目||监查帐目to audit an account j K?GB  
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检查帐目to examine an account =Y>_b 2  
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转入A的帐户to charge the amount to As account ,TaaXI  
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以计帐方式付款to pay on account ENm\1  
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代理某人||为某人on ones account||on account of one wMNtN3  
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为自己计算||独立帐目on ones own account vBAds  
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由某人收益并负风险on ones account and risk||for ones account and risk o %X@Bz  
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由某人负担for ones account||for account of one 8xzEbRNJ)  
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按某人指示||列入某人帐户by order and for account of one [xq"[*Evv  
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列入5月份帐目for May account 52K_kB5  
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编入某中帐项下to pass to the account of||to place to the account of AHX_I  
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寄出清算书to send in an account||to send in render an account =o]V!MW  
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支票薄cheque book a}eM ny  
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支票陈票人cheque drawer @bU(z$eB  
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持票人cheque holder ](c[D9I!8  
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不记名支票cheque to bearer||bearer cheque _=@9XvNM  
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记名支票||认人支票cheque to order uV?[eiezD0  
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到期支票antedated cheque +o})Cs`|=A  
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未到期支票postdated cheque tAH,3Sz( /  
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保付支票certified cheque Hp;Dp!PLa  
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未获兑现支票，退票returned cheque u(V4KUk  
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横线支票crossed cheque }.w@. S "  
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普通横线general crossing
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特别横线special crossing %9hz z5#  
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空白支票blank cheque Qe<DX"  
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失效支票，过期支票stale cheque Z"rrbN1  
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普通支票open cheque ]h8[b9$<")  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .zf#S0y%(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *ZP
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支票换现金||兑现to cash a cheque {p&M(
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清理票款to clear a cheque ?:F#WDD  
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保证兑现to certify a cheque I_66q7U"0  
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填写支票数额to fill up a cheque D9`J||]E  
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支票上划线to cross a cheque z/zUb``  
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开发支票to make out a cheque ir^%9amh  
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签发支票，开立支票to draw a cheque||to issue a cheque 4E[ 9)n+YV  
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透支支票to overdraw a cheque $*EK v'g[n  
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背书支票to endorse a cheque _ZUtQ49  
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请付票款||清付票款to pay a cheque||to honour a cheque @64PdM!L  
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支票退票to dishonour a cheque )+ }\NCFh  
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拒付支票to refuse a cheque SymBb}5  
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拒付支票to stop payment of a cheque .~J}80a/  
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提示要求付款to present for payment J,@SSmJ`  
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见票即付持票人payable to bearer )*!"6d)^  
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支付指定人payable to order 9='a9\((mH  
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已过期||无效out of date||stale ""LCyKu   
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请给出票人R/D||refer to drawer jSLC L'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >eF4YZ"  
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文字与数字不一致words and figures differ |g o jb  
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支票 cY&SKV#  
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时间已过account closed iR k
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更改处应加盖印章alterations require initials 9wR-0E )  
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时间已过effects not cleared 014p= W  
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停止付款payment stopped \\<waU''  
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支票毁损cheque mutilated ' KX'{Gy  
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汇款||寄钱to remit||to send money \>8r)xC  
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寄票供取款||支票支付to send a cheque for payment %by8i1
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寄款人a remitter (X!?#)fyn  
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收款人a remittee T#L/HD  
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国外汇票foreign Bill [&6VI?  
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国内汇票inland Bill Q> Lh.U,{  
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跟单汇票documentary bill -2)6QKh~D  
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空头汇票accommodation bill g;N)K3\2
 
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原始汇票original bill ^lF'
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改写||换新票据renewed bill RnvPqNs  
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即期汇票sight bill||bill on demand r2KfZ>tWg"  
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…days after date||…days after date…日后付款 '<
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…months after date||…months after date…月后付款 xq U@87[_  
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见票后…日付款…days after sight||…days sight NU>'$s
 
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见票后…月付款…months after sight||…months sight -i,=sZXB  
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同组票据set of bills t`b!3U>I  
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单张汇票sola of exchange||sole of exchange Yy,i,c`r  
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远期汇票usance bill||bill at usance 2X:OS/  
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长期汇票long bill anM]khs?  
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短期汇票short bill 8ZnHp~  

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逾期汇票overdue bill J)*7JX  
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宽限日期days of grace <Mt>v2a3Y  
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电汇telegraphic transfer （T.T） nm8XHk]
  
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邮汇postal order||postal note （Am.）||post office order||money order pGwBhZnb>  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation F\)?Ntj)>@  
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副保||抵押品||付属担保物collateral security `
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担保书trust receipt||letter of indemnity E
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承兑||认付acceptance V1d{E 0lM  
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单张承兑general acceptance =Z t7}V  
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有条件承兑qualified acceptance MODi:jsl  
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附条件认付conditional acceptance HOPi2nf{  
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部分认付partial acceptance   {*lRI