[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。   97(Xu=tX  
会计报表statement of account <}EV*`w4  
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往来帐目account current
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现在往来帐||存款额current accout .:{h{@a  
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销货帐account sales Nm6Z|0S  
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共同计算帐项joint account Rg
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未决帐项outstanding account [=F>#8=  
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贷方帐项credit account||creditor account [G{rHSK5tQ  
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借方帐项debit account||debtor account #XTY7,@P  
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应付帐||应付未付帐account payable W@I 02n2H  
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应收帐||应收未收帐account receivable 7 I_1 #O  
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新交易||新帐new account <eB<^ &nd  
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未决帐||老帐old account @S
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现金帐cash account 06 QU  
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流水帐running account ;mEwQ  
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暂记帐||未定帐suspense account v#  
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过期帐||延滞帐overdue account||pastdue account >; aCf#q  
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杂项帐户sundry account  s[3 e =N  
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详细帐单||明细表detail account <"W?<VjO  
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呆帐bad account WzjL-a(  
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会计项目title of account 9Gca6e3  
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会计薄||帐薄account-book qz9tr  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered b.b@bq$1  
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明细帐account stated b
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与…银行开立一户头to open an account with JWROYED  
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与…银行建立交易to keep account with *:_P8G;  
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继续记帐to keep account ?7jg(`Yh  
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与…有交易to have an account with ^N{ltgQY  
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作成会计帐||有往来帐项to make out an account with |Ps% M|8~  
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清算||清理债务to make up an account JN'cXZJPn  
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清洁帐目||与…停止交易to close ones account with Kmz7c|  
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结帐to close an account PUdM[-zjh  
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清理未付款to ask an account||to demand an account !}KqB8;  

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结清差额to balance the account with @}s$]i$|-  
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清算to settle an account||to liquidate an account||to square an account sC"}8+[)S3  
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审查帐目||监查帐目to audit an account bEV<iZDq%  
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检查帐目to examine an account C'A]i5  

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转入A的帐户to charge the amount to As account x]|+\1  
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以计帐方式付款to pay on account U`|0 jJ  
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代理某人||为某人on ones account||on account of one A@
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为自己计算||独立帐目on ones own account +>~?m*$  
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由某人收益并负风险on ones account and risk||for ones account and risk COzyG.R.  
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由某人负担for ones account||for account of one )u]9193  
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按某人指示||列入某人帐户by order and for account of one l1U=f]  
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列入5月份帐目for May account m!z|h9Ed  
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编入某中帐项下to pass to the account of||to place to the account of BBG3OAyg_  
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寄出清算书to send in an account||to send in render an account r;L>.wl*I  
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支票薄cheque book W>VP'vn}  
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支票陈票人cheque drawer >>aq,pH  
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持票人cheque holder wn_b[tdxq  
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不记名支票cheque to bearer||bearer cheque +aF}oA&X[  
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记名支票||认人支票cheque to order Y]]} *8  
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到期支票antedated cheque K=!Bh*  
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未到期支票postdated cheque MlLb|!,)T  
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保付支票certified cheque yG Wnod'
 
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未获兑现支票，退票returned cheque `tjH<  
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横线支票crossed cheque gTA%uRBa  
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普通横线general crossing 8]&i-VFof  
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特别横线special crossing D#&q&6P{  
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空白支票blank cheque pp7$J2s+j  
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失效支票，过期支票stale cheque ChCrL[2  
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普通支票open cheque oh$Q6G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount meOMq1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ` AY_2>7  
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支票换现金||兑现to cash a cheque ,_"AT!r  
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清理票款to clear a cheque !"eIV@7  
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保证兑现to certify a cheque %'[&U#-  
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填写支票数额to fill up a cheque n_'s=]~  
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支票上划线to cross a cheque 9Lr'YRl[W  
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开发支票to make out a cheque 9]e V?yoA8  
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签发支票，开立支票to draw a cheque||to issue a cheque -=(!g&0  
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透支支票to overdraw a cheque {c (!;U  
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背书支票to endorse a cheque 95z]9U
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请付票款||清付票款to pay a cheque||to honour a cheque ~{Mn{  
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支票退票to dishonour a cheque lIProF0  
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拒付支票to refuse a cheque 0fYj4`4=n  
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拒付支票to stop payment of a cheque 1n@8Kv  
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提示要求付款to present for payment APO>y  
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见票即付持票人payable to bearer cra+T+|>Kc  
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支付指定人payable to order M6}3wM*4  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer pi ,eIm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YxP@!U9dE,  
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文字与数字不一致words and figures differ u6bXv(  
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支票 (owrdPT!  
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时间已过account closed &w1P\4?G  
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更改处应加盖印章alterations require initials a!u r ew#  
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时间已过effects not cleared d:i;z9b@to  
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停止付款payment stopped  .fdL&z  
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支票毁损cheque mutilated h`H,a7  
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汇款||寄钱to remit||to send money Yp: KI7  
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寄票供取款||支票支付to send a cheque for payment ZPD[5)~  
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寄款人a remitter [o<VVtB.Gk  
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收款人a remittee Rv/Bh<t  
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国外汇票foreign Bill v%RP0%%{s  
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国内汇票inland Bill Y!T %cTK)a  
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跟单汇票documentary bill E.U
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空头汇票accommodation bill V 14B[|YM<  
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原始汇票original bill 1u|Rl:Q  
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改写||换新票据renewed bill %~QO8q_7  
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即期汇票sight bill||bill on demand &< !Ufa&  
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…days after date||…days after date…日后付款 0Ld@H)  
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…months after date||…months after date…月后付款 .T*GN|@$!  
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见票后…日付款…days after sight||…days sight Z'k|u4ZC  
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见票后…月付款…months after sight||…months sight {vE
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同组票据set of bills leCVK.  
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单张汇票sola of exchange||sole of exchange HQ9X7[3  
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远期汇票usance bill||bill at usance ~j'l.gQb  
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长期汇票long bill 7FF-*2@  
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短期汇票short bill D\H/
  
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逾期汇票overdue bill BtY%r7^o  
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宽限日期days of grace _U{&@}3  
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电汇telegraphic transfer （T.T） F6hmku>\1  
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邮汇postal order||postal note （Am.）||post office order||money order rbZ[!LA  
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本票promissory note （P/N） f j,m  
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押汇负责书||押汇保证书letter of hypothecation eb|i3.  
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副保||抵押品||付属担保物collateral security T5O _LCIws  
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担保书trust receipt||letter of indemnity V|MY!uV  
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承兑||认付acceptance NV r0M?`4  
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单张承兑general acceptance OVk~N)  
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有条件承兑qualified acceptance |vFj*XU  
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附条件认付conditional acceptance #:ns64|  
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部分认付partial acceptance   Z"I/ NGiU