[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。   r&1N8 o  
会计报表statement of account Nh]eZ3O  
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往来帐目account current isDBNXV:  
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现在往来帐||存款额current accout 4eBM/i  
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销货帐account sales O#Xq0o  
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共同计算帐项joint account jf*M}Q1jHE  
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未决帐项outstanding account %Ni)^   
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贷方帐项credit account||creditor account s7(mNpo  
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借方帐项debit account||debtor account !j%v
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应付帐||应付未付帐account payable 5z5#_*)O  
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应收帐||应收未收帐account receivable zK k;&y|{  
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新交易||新帐new account ;pBSGr9  
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未决帐||老帐old account flVQG@  
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现金帐cash account ] 8+!  
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流水帐running account FU;Tv).  
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暂记帐||未定帐suspense account rs]%`"&=  
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过期帐||延滞帐overdue account||pastdue account (5cc{zKtR  
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杂项帐户sundry account UP58Cln*  
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详细帐单||明细表detail account AT<K>&)  
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呆帐bad account dPc*!xrq  
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会计项目title of account a:r8Jzr  
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会计薄||帐薄account-book <4ccTl  
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营业报告书||损益计算表account of budiness||business report ?3D|{  
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借贷细帐||交验帐account rendered AyKvh  
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明细帐account stated x$Y44v'>  
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与…银行开立一户头to open an account with b`){f\#t  
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与…银行建立交易to keep account with ~P8 6=Vw  
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继续记帐to keep account 0zQ"5e?qy  
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与…有交易to have an account with rH*1bDL  
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作成会计帐||有往来帐项to make out an account with +Ysm6n '  
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清算||清理债务to make up an account Le;;
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清洁帐目||与…停止交易to close ones account with mApn[)?tv  
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结帐to close an account MDV<[${   
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清理未付款to ask an account||to demand an account Yc~(Wue  
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结清差额to balance the account with v.iHgh  
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清算to settle an account||to liquidate an account||to square an account gu?e%]X3  
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审查帐目||监查帐目to audit an account k;5$]^x  
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检查帐目to examine an account _{j'` #  
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转入A的帐户to charge the amount to As account \r %y^G  
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以计帐方式付款to pay on account pbCj ^  
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代理某人||为某人on ones account||on account of one /esdtH$=  
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为自己计算||独立帐目on ones own account &}'FC7}  
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由某人收益并负风险on ones account and risk||for ones account and risk G]]"Jc  
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由某人负担for ones account||for account of one ,(u-q]8   
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按某人指示||列入某人帐户by order and for account of one FR9w0{o  
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列入5月份帐目for May account sYEh>%mo^C  
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编入某中帐项下to pass to the account of||to place to the account of zq6)jHfq.  
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寄出清算书to send in an account||to send in render an account MzFFWk  
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支票薄cheque book xH\!j  
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支票陈票人cheque drawer /[=Yv!  
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持票人cheque holder _/czH<   
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不记名支票cheque to bearer||bearer cheque Z0/$XS9|h;  
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记名支票||认人支票cheque to order 4tEAi4H|`@  
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到期支票antedated cheque . L9g*q/}  
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未到期支票postdated cheque #bJp)&LO  
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保付支票certified cheque W ]$/qyc&J  
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未获兑现支票，退票returned cheque p+pu_T;~  

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横线支票crossed cheque K5rra%a-7  
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普通横线general crossing Y_}_)n
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特别横线special crossing ~F53{qxV  

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空白支票blank cheque blWtC/!Aq;  
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失效支票，过期支票stale cheque n|pdYe8\  
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普通支票open cheque 5*f54g"'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6uv~.-T<l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x N7sFSV@  
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支票换现金||兑现to cash a cheque #s81k@#X  
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清理票款to clear a cheque REg M  

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保证兑现to certify a cheque *Wvk~  
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填写支票数额to fill up a cheque =E>P,"D  
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支票上划线to cross a cheque lz: :6}  
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开发支票to make out a cheque J^ewG  
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签发支票，开立支票to draw a cheque||to issue a cheque Rzh.zvxTp  
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透支支票to overdraw a cheque $i6z)]rjg  
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背书支票to endorse a cheque czU"  
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请付票款||清付票款to pay a cheque||to honour a cheque H<n"[u^@E  
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支票退票to dishonour a cheque [` qdpzUp&  
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拒付支票to refuse a cheque "f_qG2A{  
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拒付支票to stop payment of a cheque J{prI;] K  
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提示要求付款to present for payment +)WU:aKI  
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见票即付持票人payable to bearer ;m#4Q6k)V?  
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支付指定人payable to order 7+hF1eoI  
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已过期||无效out of date||stale u "jV#,,  
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请给出票人R/D||refer to drawer +llb{~ZN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4jC)"tch  
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文字与数字不一致words and figures differ Vez8~r3  
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支票 ;[R6rV He{  
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时间已过account closed o4WQA"VxM  
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更改处应加盖印章alterations require initials aF^NYe  
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时间已过effects not cleared V nsV&cx  
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停止付款payment stopped I@ueeDY  
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支票毁损cheque mutilated pvyEs|f=%  
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汇款||寄钱to remit||to send money $YEm(:v$  
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寄票供取款||支票支付to send a cheque for payment -t|/g5.w_  
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寄款人a remitter Fk/I (Q  
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收款人a remittee Ie. on)  
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国外汇票foreign Bill W`Gbo uxd  
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国内汇票inland Bill cWkg.ri-x  
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跟单汇票documentary bill i86:@/4~F  
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空头汇票accommodation bill A{zqr^/h  
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原始汇票original bill c6xr[tc%  
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改写||换新票据renewed bill kT@ITA22  
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即期汇票sight bill||bill on demand 6LDZ|K@  
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…days after date||…days after date…日后付款 71nZi`AR  
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…months after date||…months after date…月后付款 1$T`j2s  
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见票后…日付款…days after sight||…days sight ]vQa~}  
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见票后…月付款…months after sight||…months sight mw
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同组票据set of bills 8`*5[ L~~/  
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单张汇票sola of exchange||sole of exchange 0BC@wV  
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远期汇票usance bill||bill at usance P;I
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长期汇票long bill }6[jJ`=gOx  
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短期汇票short bill uY~mi9E  
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逾期汇票overdue bill \>:t={>;  
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宽限日期days of grace m%J?5rR3  
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电汇telegraphic transfer （T.T） ph6/+[:  
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邮汇postal order||postal note （Am.）||post office order||money order .K~V DUu  
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本票promissory note （P/N） <IR@/b!,  
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押汇负责书||押汇保证书letter of hypothecation %rs2{Q2k  
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副保||抵押品||付属担保物collateral security V T>-*  
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担保书trust receipt||letter of indemnity &S.p%Qe"  
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承兑||认付acceptance N/-(~r[
  
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单张承兑general acceptance <EyJ $$  
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有条件承兑qualified acceptance ZD50-w;  
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附条件认付conditional acceptance ajRht+{  
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部分认付partial acceptance   )e[q%%ks