[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。   G'(8/os{  
会计报表statement of account ~ ":}Rs  
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往来帐目account current 17+2`@vJgM  
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现在往来帐||存款额current accout >_SqM!^v  
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销货帐account sales |6!L\/}M%  
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共同计算帐项joint account ,g:\8*Y>'  
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未决帐项outstanding account
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贷方帐项credit account||creditor account nP#|JRn=  
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借方帐项debit account||debtor account eWWfUNBSLX  
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应付帐||应付未付帐account payable ]B3f$ ;W  
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应收帐||应收未收帐account receivable GDY=^r  
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新交易||新帐new account
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未决帐||老帐old account Xhp={p;  
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现金帐cash account "g:1br?X,9  
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流水帐running account D]+]Br8  
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暂记帐||未定帐suspense account U5yBU9\G  
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过期帐||延滞帐overdue account||pastdue account lw=
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杂项帐户sundry account D.*o^{w|  
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详细帐单||明细表detail account _*f On@Vwo  
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呆帐bad account (D2N_l(`<  
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会计项目title of account s y>}2orj~  
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会计薄||帐薄account-book 2:G/Oj h&]  
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营业报告书||损益计算表account of budiness||business report /a}` y  
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借贷细帐||交验帐account rendered R\-
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明细帐account stated  sB wzb  
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与…银行开立一户头to open an account with }p `A>  
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与…银行建立交易to keep account with "'~&D/7  
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继续记帐to keep account v+C%t!dx  
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与…有交易to have an account with cUr5x8<W).  
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作成会计帐||有往来帐项to make out an account with 2%vG7o,#  
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清算||清理债务to make up an account R|[gEavFl  
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清洁帐目||与…停止交易to close ones account with  ?%*p!m  
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结帐to close an account y> 0Gmr  
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清理未付款to ask an account||to demand an account 0zE(:K  
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结清差额to balance the account with ZQAiuea  
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清算to settle an account||to liquidate an account||to square an account  CP
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审查帐目||监查帐目to audit an account zT")!Df>'  
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检查帐目to examine an account akzKX
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转入A的帐户to charge the amount to As account @[bFlqsE  
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以计帐方式付款to pay on account  NG?g(  
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代理某人||为某人on ones account||on account of one [0lO0ik>G  
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为自己计算||独立帐目on ones own account >^D5D%"  
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由某人收益并负风险on ones account and risk||for ones account and risk ,
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由某人负担for ones account||for account of one XV1XzG#C  
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按某人指示||列入某人帐户by order and for account of one 7V&ly{</  
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列入5月份帐目for May account $Km~x  
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编入某中帐项下to pass to the account of||to place to the account of NG: f>R  
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寄出清算书to send in an account||to send in render an account VP*B<u  
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支票薄cheque book ~Xc1y!"9*  
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支票陈票人cheque drawer @{ L|&Mk!  
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持票人cheque holder B. ~[m}  
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不记名支票cheque to bearer||bearer cheque EjP)
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记名支票||认人支票cheque to order VUD9ZyPw  
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到期支票antedated cheque q[x|tO  
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未到期支票postdated cheque 1";s#Jq  
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保付支票certified cheque U-D00l7C  
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未获兑现支票，退票returned cheque ?y,KN}s_  
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横线支票crossed cheque 4D6LP*  
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普通横线general crossing me90|GOx+  
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特别横线special crossing }\1IsK~P  
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空白支票blank cheque w,t
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失效支票，过期支票stale cheque bQdu=s[  
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普通支票open cheque V/RV,K1/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rx@2Dmt6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges { PS0.UZ  
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支票换现金||兑现to cash a cheque wM}AWmH  
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清理票款to clear a cheque 2I
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保证兑现to certify a cheque c GyBml1  
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填写支票数额to fill up a cheque WT}xCni  
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支票上划线to cross a cheque bk]g}s  
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开发支票to make out a cheque j|{ n?  
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签发支票，开立支票to draw a cheque||to issue a cheque uU e#+[bD  
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透支支票to overdraw a cheque ]`|;ZQiD  
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背书支票to endorse a cheque R7c42L\QA  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque tg<bVA)E'J  
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拒付支票to refuse a cheque ]hRs -x  
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拒付支票to stop payment of a cheque <
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提示要求付款to present for payment -VP_Aw$  
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见票即付持票人payable to bearer 3h6,x0AG  
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支付指定人payable to order ony;U# ^T  
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已过期||无效out of date||stale %Rf{v5  
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请给出票人R/D||refer to drawer 4$4Tx9C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ 5nK|0vv%2  
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支票 \2Kl]G(w%y  
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时间已过account closed s}DNu<"g  
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更改处应加盖印章alterations require initials !_?HSDAj"n  
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时间已过effects not cleared u@zT~\ h*  
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停止付款payment stopped ^SS9BQ*m  
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支票毁损cheque mutilated Y1BxRd?D  
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汇款||寄钱to remit||to send money _$v$v$74^  
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寄票供取款||支票支付to send a cheque for payment ],wzZhA  
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寄款人a remitter pf0uwXo  
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收款人a remittee > 'JWW*Y!  
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国外汇票foreign Bill oXqx]@7  
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国内汇票inland Bill VF9-&HuC  
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跟单汇票documentary bill n\YWWW[wf  
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空头汇票accommodation bill 55`cNZ  
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原始汇票original bill >@^j9{\  
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改写||换新票据renewed bill s,GGO3^  
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即期汇票sight bill||bill on demand <1E*wPm8  
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…days after date||…days after date…日后付款 H
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…months after date||…months after date…月后付款 &k {1N.  
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见票后…日付款…days after sight||…days sight LgS.%Mn  
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见票后…月付款…months after sight||…months sight }!RFX)T  
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同组票据set of bills 6 {tW$q  
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单张汇票sola of exchange||sole of exchange fdTyY ;  
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远期汇票usance bill||bill at usance {sL(PS.z  
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长期汇票long bill skP2IMa75  
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短期汇票short bill p<3^= 8Y$  
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逾期汇票overdue bill y2eeE CS]  
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宽限日期days of grace t`X-jr)g  
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电汇telegraphic transfer （T.T） 85 tQHm6j  
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邮汇postal order||postal note （Am.）||post office order||money order 2*K _RMr~  
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本票promissory note （P/N） ,#42ebGHR  
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押汇负责书||押汇保证书letter of hypothecation X, <n|zp  
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副保||抵押品||付属担保物collateral security V[Jd1T  
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担保书trust receipt||letter of indemnity nkp!kqJ09  
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承兑||认付acceptance :*"0o{ ie  
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单张承兑general acceptance ZgL
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有条件承兑qualified acceptance f#a ~av9rC  
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附条件认付conditional acceptance Wm nsD!  
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部分认付partial acceptance   xoD5z<<