[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。   ABCm2$<  
会计报表statement of account c!IZLaVAr9  
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往来帐目account current z:\9t[e4  
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现在往来帐||存款额current accout r `PJb5^\|  
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销货帐account sales l5D)UO  
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共同计算帐项joint account hhU _kI  
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未决帐项outstanding account n{gEIUo
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贷方帐项credit account||creditor account M`Q$-#E:  
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借方帐项debit account||debtor account \OW:-  
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应付帐||应付未付帐account payable AX`Tku  
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应收帐||应收未收帐account receivable S)U *1t7[  
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新交易||新帐new account 6 - 3?&+  
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未决帐||老帐old account b<tV>d"Fv  
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现金帐cash account |.@!CqJ  
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流水帐running account T 6D+@i  
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暂记帐||未定帐suspense account 5|rBb[  
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过期帐||延滞帐overdue account||pastdue account 4 
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杂项帐户sundry account qxI$F  
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详细帐单||明细表detail account @1oX&#  
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呆帐bad account f9#zV2ke]  
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会计项目title of account OkC.e')Vx  
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会计薄||帐薄account-book 6'r;6T *  
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营业报告书||损益计算表account of budiness||business report K^!#;,0  
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借贷细帐||交验帐account rendered bhD-;Y!6;  
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明细帐account stated
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与…银行开立一户头to open an account with hr]+4!/  
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与…银行建立交易to keep account with $*eYiz3Ue  
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继续记帐to keep account t<te{yt%  
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与…有交易to have an account with |]<#![!h
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作成会计帐||有往来帐项to make out an account with N?m)u,6-l  
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清算||清理债务to make up an account [NE!  
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清洁帐目||与…停止交易to close ones account with "<|KR{/+  
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结帐to close an account D,=~7/g  
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清理未付款to ask an account||to demand an account -Y+pLvG*  
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结清差额to balance the account with 8L:AmpQdpA  
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清算to settle an account||to liquidate an account||to square an account w&YUb,{Y  
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审查帐目||监查帐目to audit an account Ru d9l.n  
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检查帐目to examine an account R/1e/t  
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转入A的帐户to charge the amount to As account \ P6 !  
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以计帐方式付款to pay on account b`%u}^B {  
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代理某人||为某人on ones account||on account of one U}HSL5v  
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为自己计算||独立帐目on ones own account w8S pt  
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由某人收益并负风险on ones account and risk||for ones account and risk _GY2|x2c  
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由某人负担for ones account||for account of one ~:,}?9  
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按某人指示||列入某人帐户by order and for account of one .>,Y |  
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列入5月份帐目for May account )y:M8((%  
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编入某中帐项下to pass to the account of||to place to the account of '%_K"r
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寄出清算书to send in an account||to send in render an account i\Yd_  
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支票薄cheque book ^^k9Acd~p  
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支票陈票人cheque drawer o=7e8l  
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持票人cheque holder 3y$6}Kp4?  
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不记名支票cheque to bearer||bearer cheque IrRe 6nf@K  
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记名支票||认人支票cheque to order i,;a( Sy4  
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到期支票antedated cheque .`u8(S+  
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未到期支票postdated cheque c9@3=6S/  
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保付支票certified cheque t0xE&#4  
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未获兑现支票，退票returned cheque [".94(qs  
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横线支票crossed cheque pP# _B  
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普通横线general crossing %y_pF?2@q  
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特别横线special crossing Zy)iNNtn  
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空白支票blank cheque S,,Wb&A$  
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失效支票，过期支票stale cheque q)@;8Z=_c  
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普通支票open cheque -4L27C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x a\~(B.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >$3 =yw%  
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支票换现金||兑现to cash a cheque vZ6R>f  
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清理票款to clear a cheque I;<__  
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保证兑现to certify a cheque rc`Il{~k  
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填写支票数额to fill up a cheque HR  
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支票上划线to cross a cheque wSALK)T1{  
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开发支票to make out a cheque ,z((?h,nm  
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签发支票，开立支票to draw a cheque||to issue a cheque 6Tq2WZ}<'  
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透支支票to overdraw a cheque 1P BnGQYM  
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背书支票to endorse a cheque g)<
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请付票款||清付票款to pay a cheque||to honour a cheque )_l(WF.  
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支票退票to dishonour a cheque I( 9+F  
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拒付支票to refuse a cheque %nkbQ2^  
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拒付支票to stop payment of a cheque ggHl{cl)  
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提示要求付款to present for payment 52*KRq o  
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见票即付持票人payable to bearer z9zo5Xc=  
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支付指定人payable to order 9lX+?m~ ~  
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已过期||无效out of date||stale MV?sr[V-oP  
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请给出票人R/D||refer to drawer GS!1K(7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3>^S6h}o  
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文字与数字不一致words and figures differ N*Xl0m(Q  
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支票 &_Gu'A({J  

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时间已过account closed zXeBUbVi  
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更改处应加盖印章alterations require initials S!~p/bB[+I  
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时间已过effects not cleared $b"Ex>  
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停止付款payment stopped d/Fy0=0  
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支票毁损cheque mutilated ]\J(  
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汇款||寄钱to remit||to send money <+; cgF!+  
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寄票供取款||支票支付to send a cheque for payment v|YJ2q?19  
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寄款人a remitter v1Jg8L=  
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收款人a remittee ;F>I+l_X  
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国外汇票foreign Bill BjbpR
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国内汇票inland Bill AV["%$:  
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跟单汇票documentary bill 82Nw6om6i  
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空头汇票accommodation bill 3ocRq %%K  
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原始汇票original bill [$(/H
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改写||换新票据renewed bill .FAuM~_99b  
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即期汇票sight bill||bill on demand 1`8(O >5  
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…days after date||…days after date…日后付款 Yo#F;s7  
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…months after date||…months after date…月后付款 *;C8g{  
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见票后…日付款…days after sight||…days sight C:d$
 
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见票后…月付款…months after sight||…months sight dd%-bI^  
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同组票据set of bills ) <1}`9G  
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单张汇票sola of exchange||sole of exchange xiPP&$mg  
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远期汇票usance bill||bill at usance p;rGaLo:u  
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长期汇票long bill .%4{
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短期汇票short bill !*gTC1bvB  
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逾期汇票overdue bill 61J01(+|  
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宽限日期days of grace AT{ewb  
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电汇telegraphic transfer （T.T） SdfrLdi}Y  
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邮汇postal order||postal note （Am.）||post office order||money order x6ig,N~AO  
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本票promissory note （P/N） M9
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押汇负责书||押汇保证书letter of hypothecation 4565U  
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副保||抵押品||付属担保物collateral security 'H`_Z e<  
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担保书trust receipt||letter of indemnity }q(IKH\&  
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承兑||认付acceptance NdQXQa?,  
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单张承兑general acceptance i)0*J?l=  
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有条件承兑qualified acceptance IrXC/?^h  

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附条件认付conditional acceptance &,fBg6A%  
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部分认付partial acceptance   AdB5D_ Ir