[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。   Y~!A"$  
会计报表statement of account raSga'uT;  
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往来帐目account current x)Zm5&"Gg  
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现在往来帐||存款额current accout 3*\Q]|SI!  
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销货帐account sales t,r:='  
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共同计算帐项joint account ;/pI@Ck  
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未决帐项outstanding account IC8%E3
 
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贷方帐项credit account||creditor account f9},d1k  
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借方帐项debit account||debtor account %{ 3q=9ii  
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应付帐||应付未付帐account payable #639N9a~  
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应收帐||应收未收帐account receivable +?
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新交易||新帐new account YHu]\'Ff  
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未决帐||老帐old account 53a
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现金帐cash account 96#]P  
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流水帐running account 1 JIU5u)  
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暂记帐||未定帐suspense account )$df6sq  
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过期帐||延滞帐overdue account||pastdue account c>>.>^5  
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杂项帐户sundry account .PR+_a-X  
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详细帐单||明细表detail account m9i/rK_  
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呆帐bad account Yb/*2iWX  
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会计项目title of account ?8GS*I  

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会计薄||帐薄account-book #+AQ:+  
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营业报告书||损益计算表account of budiness||business report YE{t?Y\5  
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借贷细帐||交验帐account rendered vI5lp5( -3  
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明细帐account stated C
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与…银行开立一户头to open an account with (A6~mi r!  
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与…银行建立交易to keep account with Q zaD\^OF  
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继续记帐to keep account 31G0B_ T  
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与…有交易to have an account with P%(9`A  
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作成会计帐||有往来帐项to make out an account with X(nyTR8  
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清算||清理债务to make up an account AT~,  
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清洁帐目||与…停止交易to close ones account with tZ9i/=S  
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结帐to close an account 5h#h>0F  
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清理未付款to ask an account||to demand an account y3dk4s77  
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结清差额to balance the account with p%"dYH%]&0  
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清算to settle an account||to liquidate an account||to square an account mU h]`/MK$  
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审查帐目||监查帐目to audit an account neDXzMxF  
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检查帐目to examine an account 6g g8h>b  
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转入A的帐户to charge the amount to As account V0\[|E;F  
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以计帐方式付款to pay on account +$,Re.WnP  
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代理某人||为某人on ones account||on account of one !L
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为自己计算||独立帐目on ones own account Dm>"c;2  
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由某人收益并负风险on ones account and risk||for ones account and risk g{65QP  
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由某人负担for ones account||for account of one >Jz9wo`  
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按某人指示||列入某人帐户by order and for account of one _kj]vbG^;  
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列入5月份帐目for May account gE-y`2SU  
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编入某中帐项下to pass to the account of||to place to the account of <B"sp r&1  
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寄出清算书to send in an account||to send in render an account kI\m0];KnQ  
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支票薄cheque book 5,RUPaE  

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支票陈票人cheque drawer W? iA P  
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持票人cheque holder OW:*qY c;:  
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不记名支票cheque to bearer||bearer cheque ^E ! v D  
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记名支票||认人支票cheque to order 8s%/5v"  
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到期支票antedated cheque x%P|T3Qy5  
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未到期支票postdated cheque )^h6'h`  
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保付支票certified cheque /YKd [RQ  
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未获兑现支票，退票returned cheque .J#'k+>  
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横线支票crossed cheque  k#*-<1  
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普通横线general crossing *P()&}JK  
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特别横线special crossing FR(W.5[  
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空白支票blank cheque ^-;S&=  
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失效支票，过期支票stale cheque Z1Qz LvWs  
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普通支票open cheque " T(hcI   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  a+h$u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :I"CQ C[Z  
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支票换现金||兑现to cash a cheque 0SpB2>_  
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清理票款to clear a cheque  ` Xc7b  
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保证兑现to certify a cheque 01bCP  

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填写支票数额to fill up a cheque 6(|mdk`i  
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支票上划线to cross a cheque u09Tlqh0 3  
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开发支票to make out a cheque PA2}4`  
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签发支票，开立支票to draw a cheque||to issue a cheque 7j& t{q5  
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透支支票to overdraw a cheque .[={Yx0!I  
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背书支票to endorse a cheque AXw qN:P}  
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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 j/v>,MM  
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拒付支票to refuse a cheque tqZ91QpW  
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拒付支票to stop payment of a cheque g4W
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提示要求付款to present for payment !D22HS v(w  
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见票即付持票人payable to bearer #rHMf%0  
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支付指定人payable to order NT6jwK.?)?  
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已过期||无效out of date||stale @= < {_p  
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请给出票人R/D||refer to drawer t/i*.>7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XR aGV~  
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文字与数字不一致words and figures differ s:<y\1Ay  
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支票 nS#F*)  
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时间已过account closed B"v*[p?  
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更改处应加盖印章alterations require initials pIIp61=$  
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时间已过effects not cleared $y;w
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停止付款payment stopped @Z0. }}Y  
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支票毁损cheque mutilated JP!e'oWxi  
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汇款||寄钱to remit||to send money UXZ3~/L5 O  
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寄票供取款||支票支付to send a cheque for payment QAI=nrlp  
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寄款人a remitter ^PdD-t
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收款人a remittee .}E
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国外汇票foreign Bill D}%VZA}].  
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国内汇票inland Bill 4PC'7V=S  
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跟单汇票documentary bill PazWMmI  
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空头汇票accommodation bill **AJFc  
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原始汇票original bill <)cmI .J3  
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改写||换新票据renewed bill vr>J$ (F  
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即期汇票sight bill||bill on demand bz&9]%S<  
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…days after date||…days after date…日后付款 uxrNkZia  
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…months after date||…months after date…月后付款 v&^N+>p  
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见票后…日付款…days after sight||…days sight xoSBMf  
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见票后…月付款…months after sight||…months sight < Lrd(b;  
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同组票据set of bills |qk%UN<  
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单张汇票sola of exchange||sole of exchange 4.&et()}  
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远期汇票usance bill||bill at usance qmpU{fs  
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长期汇票long bill HQ|{!P\/?U  
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短期汇票short bill {'
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逾期汇票overdue bill }S
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宽限日期days of grace Y)4D$9:  
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电汇telegraphic transfer （T.T） Y|i!\Ae  
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邮汇postal order||postal note （Am.）||post office order||money order ?+#E&F  
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本票promissory note （P/N） SY 2B\TV  
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押汇负责书||押汇保证书letter of hypothecation aI8K*D )@  
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副保||抵押品||付属担保物collateral security o' DXd[y  
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担保书trust receipt||letter of indemnity s.I=H^T  
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承兑||认付acceptance Hca)5$yL  
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单张承兑general acceptance DI!l.w5P_  
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有条件承兑qualified acceptance ;xa]ke3]  
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附条件认付conditional acceptance .|{*.YE  
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部分认付partial acceptance   i@_|18F]`