[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。   JE`mB}8s/  
会计报表statement of account T}?vp~./   
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往来帐目account current
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现在往来帐||存款额current accout I3 %P_oW'  
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销货帐account sales %PsDS  
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共同计算帐项joint account `q ;79t  
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未决帐项outstanding account A/ eZ!"Y  
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贷方帐项credit account||creditor account (okCZ-_Jn  
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借方帐项debit account||debtor account cI )X Xb4  
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应付帐||应付未付帐account payable &h7q=-XU   
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应收帐||应收未收帐account receivable I5"ew=x#  
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新交易||新帐new account XUD/\MoV  
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未决帐||老帐old account JJnZbJti  
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现金帐cash account *y uw8  
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流水帐running account o7feH 6Sh  
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暂记帐||未定帐suspense account 8wz
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过期帐||延滞帐overdue account||pastdue account R v9?<]  
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杂项帐户sundry account %$j)?e  
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详细帐单||明细表detail account 0s = h*"[  
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呆帐bad account d:0
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会计项目title of account f>JuxX\G  
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会计薄||帐薄account-book xm>RLx}9  
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营业报告书||损益计算表account of budiness||business report eL9RrSXz  
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借贷细帐||交验帐account rendered ;$@7iL  
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明细帐account stated euM7> $`  
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与…银行开立一户头to open an account with H,q
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与…银行建立交易to keep account with SF61rm  
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继续记帐to keep account gd[jYej'RP  
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与…有交易to have an account with *52*I
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作成会计帐||有往来帐项to make out an account with Eom|*2vWIC  
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清算||清理债务to make up an account km'3[}8o&  
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清洁帐目||与…停止交易to close ones account with ?:Y{c#w>  
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结帐to close an account ?hvPPEJf  
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清理未付款to ask an account||to demand an account (E59)z -  
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结清差额to balance the account with >- ]tOH,0  
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清算to settle an account||to liquidate an account||to square an account  R6]/g  
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审查帐目||监查帐目to audit an account uQWJ7Xm  
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检查帐目to examine an account r9'lFj  

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转入A的帐户to charge the amount to As account Ev%4}GwO4  
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以计帐方式付款to pay on account id@!kSR  
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代理某人||为某人on ones account||on account of one 1.!rq,+>1  
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为自己计算||独立帐目on ones own account gBUtv|(@>[  
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由某人收益并负风险on ones account and risk||for ones account and risk NmYSk6kWJ  
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由某人负担for ones account||for account of one *5]fjh{  
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按某人指示||列入某人帐户by order and for account of one ;({&C34a  
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列入5月份帐目for May account iJIPH>UMX  
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编入某中帐项下to pass to the account of||to place to the account of o)Kx:l +f  
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寄出清算书to send in an account||to send in render an account frbKi _1  
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支票薄cheque book C%t~?jEK~^  
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支票陈票人cheque drawer ;0O3b  
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持票人cheque holder `Gzuk
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不记名支票cheque to bearer||bearer cheque vg"y$%  
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记名支票||认人支票cheque to order f@l$52f3D  
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到期支票antedated cheque Wk"4mq  
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未到期支票postdated cheque #y%bx<A  
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保付支票certified cheque S. rlF1`  
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未获兑现支票，退票returned cheque GY,l&.&  
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横线支票crossed cheque Q*}#?g  
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普通横线general crossing pV{MW#e  
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特别横线special crossing Q1J./C}  
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空白支票blank cheque R}njFQvS)  
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失效支票，过期支票stale cheque YYU Di@K  
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普通支票open cheque rU<NHFG j4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .WM0x{t/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {vYmK#}  
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支票换现金||兑现to cash a cheque iL(rZT&^  
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清理票款to clear a cheque Y,EReamp  
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保证兑现to certify a cheque {o"X8  
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填写支票数额to fill up a cheque 4GWt.+{J$  
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支票上划线to cross a cheque V\^rs41$;  
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开发支票to make out a cheque !GI*R2<W
 
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签发支票，开立支票to draw a cheque||to issue a cheque _[;>V*?zp5  
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透支支票to overdraw a cheque cPA-EH  
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背书支票to endorse a cheque PD$XLZ  
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请付票款||清付票款to pay a cheque||to honour a cheque yO E
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支票退票to dishonour a cheque 0 [ MQp"z  
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拒付支票to refuse a cheque 19-|.9m(  
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拒付支票to stop payment of a cheque kBolDPvBG  
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提示要求付款to present for payment ,]HH%/h  
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见票即付持票人payable to bearer LWgYGXWT"  
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支付指定人payable to order
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已过期||无效out of date||stale J6pQ){;6  
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请给出票人R/D||refer to drawer 1F?`.~q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *s4h tt  
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文字与数字不一致words and figures differ r[; .1,(  
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支票 l)y$c}U  
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时间已过account closed i}SJ   
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更改处应加盖印章alterations require initials cRYnQ{$'  
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时间已过effects not cleared xWkCP2$?P  
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停止付款payment stopped uJ:'<dJ  
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支票毁损cheque mutilated #1-y[w/  
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汇款||寄钱to remit||to send money ;3ZHm*xJx  
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寄票供取款||支票支付to send a cheque for payment qs\O(K
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寄款人a remitter [S{KGe:g  
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收款人a remittee c
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国外汇票foreign Bill pqaQ%|<  
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国内汇票inland Bill s>}ScJZK  
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跟单汇票documentary bill h-0sDt pR  
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空头汇票accommodation bill VCOz?Y*  
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原始汇票original bill 25xpq^Zw  
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改写||换新票据renewed bill MB$K ?"Y  
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即期汇票sight bill||bill on demand H,r>@Y  
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…days after date||…days after date…日后付款 KPGo*mY  
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…months after date||…months after date…月后付款 Rs@2Pe$3  
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见票后…日付款…days after sight||…days sight FJ}RT*7_C  
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见票后…月付款…months after sight||…months sight V=!tZ[4z$h  
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同组票据set of bills n W 2[x;  
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单张汇票sola of exchange||sole of exchange C3|(XChqC  
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远期汇票usance bill||bill at usance OhT?W
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长期汇票long bill C[h"w'A2  
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短期汇票short bill %X(iAoxbj  
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逾期汇票overdue bill =5bef8O  
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宽限日期days of grace ` <+MR6M  
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电汇telegraphic transfer （T.T） RJ/4T#b"+  
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邮汇postal order||postal note （Am.）||post office order||money order g9 .b6}w!  
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本票promissory note （P/N） m44Ab6gpsb  
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押汇负责书||押汇保证书letter of hypothecation 09jU 0x  
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副保||抵押品||付属担保物collateral security GAK!qLy9  
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担保书trust receipt||letter of indemnity R pUq#Y:a  
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承兑||认付acceptance "<f"r#   
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单张承兑general acceptance k/MrNiC  
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有条件承兑qualified acceptance {OA
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附条件认付conditional acceptance cB,O"-
  
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部分认付partial acceptance   <Lz/J-w