[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。   n0T|U
 
会计报表statement of account ]t~.?)Ad+2  
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往来帐目account current aq N{@|  
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现在往来帐||存款额current accout j :B/ FL  
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销货帐account sales )f|`mM4DW!  
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共同计算帐项joint account X':FFD4h  
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未决帐项outstanding account 0(wu  
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贷方帐项credit account||creditor account *lvADW5e  
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借方帐项debit account||debtor account B6 (\1  
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应付帐||应付未付帐account payable dEtjcId  
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应收帐||应收未收帐account receivable qisvGHo  
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新交易||新帐new account /S]RP>cQ  
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未决帐||老帐old account {IJ;)<>&VE  
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现金帐cash account N9_* {HOy  
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流水帐running account H9(?yI@Zr#  
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暂记帐||未定帐suspense account CVa>5vt  
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过期帐||延滞帐overdue account||pastdue account >NBc-DX^  
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杂项帐户sundry account )*]A$\Oc[  
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详细帐单||明细表detail account M9W zsWM  
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呆帐bad account qS+;u`s  
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会计项目title of account cuQ!"iH  
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会计薄||帐薄account-book *2X~NJCt  
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营业报告书||损益计算表account of budiness||business report fmz"Zg9=  
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借贷细帐||交验帐account rendered s-"KABE
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明细帐account stated Z`tmuu  
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与…银行开立一户头to open an account with d{7ZO#E  
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与…银行建立交易to keep account with S.!,qv z  
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继续记帐to keep account dun`/QKV  
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与…有交易to have an account with 0 %~~IT}U  
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作成会计帐||有往来帐项to make out an account with s:tX3X  
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清算||清理债务to make up an account rE m/Q!  
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清洁帐目||与…停止交易to close ones account with r'*$'QY-N  
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结帐to close an account KkCGL*]K  
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清理未付款to ask an account||to demand an account |}4\Gm  
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结清差额to balance the account with ~,}|~  
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清算to settle an account||to liquidate an account||to square an account MZV$YD^S  
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审查帐目||监查帐目to audit an account kO\ O$J^S  
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检查帐目to examine an account hoq2zDjD  
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转入A的帐户to charge the amount to As account >:-e  
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以计帐方式付款to pay on account 1d< b\P0  
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代理某人||为某人on ones account||on account of one #Nh'1@@  
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为自己计算||独立帐目on ones own account Y!L-5|G  
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由某人收益并负风险on ones account and risk||for ones account and risk Eiu/p&ct  
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由某人负担for ones account||for account of one 1b~21n  
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按某人指示||列入某人帐户by order and for account of one (X "J)xaQ  
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列入5月份帐目for May account DC h !Z{I  
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编入某中帐项下to pass to the account of||to place to the account of I(*3n"  
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寄出清算书to send in an account||to send in render an account 4H6Fq*W{k
 
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支票薄cheque book "kP,v&n  
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支票陈票人cheque drawer ;0Z-  
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持票人cheque holder <J<"`xKL  
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不记名支票cheque to bearer||bearer cheque {g.YGO  
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记名支票||认人支票cheque to order xeFx!$3  
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到期支票antedated cheque zd[k|lj  
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未到期支票postdated cheque bN/8~!  
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保付支票certified cheque %e]G] B%  
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未获兑现支票，退票returned cheque r<ww%2HTS
 
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横线支票crossed cheque  oYN"L  
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普通横线general crossing /''=V.-N  
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特别横线special crossing vS
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空白支票blank cheque jVnTpa!A  
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失效支票，过期支票stale cheque  `vH|P  
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普通支票open cheque )'m;a_r`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T!]rdN!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fJ8>nOh  
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支票换现金||兑现to cash a cheque RVAku  
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清理票款to clear a cheque ,+df=> $W  
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保证兑现to certify a cheque )yyH_Ax2  
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填写支票数额to fill up a cheque G%HG6  
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支票上划线to cross a cheque N & b3cV  
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开发支票to make out a cheque *=oO3c0|b,  
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签发支票，开立支票to draw a cheque||to issue a cheque wL~AL  
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透支支票to overdraw a cheque Yr{hJGw[  
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背书支票to endorse a cheque DX!dU'tj  
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请付票款||清付票款to pay a cheque||to honour a cheque 445JOP  
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支票退票to dishonour a cheque 1\,k^
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拒付支票to refuse a cheque A-L1vu;  
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拒付支票to stop payment of a cheque W*s=No3C  

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提示要求付款to present for payment Ps.xY;Y  
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见票即付持票人payable to bearer a$?d_BX  
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支付指定人payable to order ?i_
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已过期||无效out of date||stale v/xlb&Xx  
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请给出票人R/D||refer to drawer ( PH7nW7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;;i419  
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文字与数字不一致words and figures differ $X ;O
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支票 ^L.I9a#]  
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时间已过account closed ea @ H  
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更改处应加盖印章alterations require initials <t!0{FJ  
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时间已过effects not cleared X&aQR[X  
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停止付款payment stopped !7~4`D c6U  
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支票毁损cheque mutilated fA?Wf[`x  
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汇款||寄钱to remit||to send money >cjxu9Vr1K  
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寄票供取款||支票支付to send a cheque for payment YH%U$eS#g  
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寄款人a remitter (/&ht-~EL  
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收款人a remittee \QSD*  
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国外汇票foreign Bill *a_QuEw_k  
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国内汇票inland Bill v(O@~8(I  
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跟单汇票documentary bill &SZAe/3+  
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空头汇票accommodation bill Tnf&32IA  
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原始汇票original bill $1Z3yb^  
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改写||换新票据renewed bill 75Bn p9  
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即期汇票sight bill||bill on demand j\.pS^+  
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…days after date||…days after date…日后付款 |@>Zc5M Y$  
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…months after date||…months after date…月后付款 [S`Fm>,  
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见票后…日付款…days after sight||…days sight Mr K?,7*Xi  
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见票后…月付款…months after sight||…months sight 8=sMmpB 7u  
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同组票据set of bills 37,)/8]lG  
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单张汇票sola of exchange||sole of exchange 0ipYXbC  
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远期汇票usance bill||bill at usance b(g?X (&  
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长期汇票long bill +@oo8io  
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短期汇票short bill G Q+g.{c  
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逾期汇票overdue bill Rh#TR"  
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宽限日期days of grace ]O;Rzq{D(  
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电汇telegraphic transfer （T.T） wms8z  
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邮汇postal order||postal note （Am.）||post office order||money order lN^} qg><  

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本票promissory note （P/N） 68LB745  

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押汇负责书||押汇保证书letter of hypothecation bP 2IX  
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副保||抵押品||付属担保物collateral security v2Bks2  
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担保书trust receipt||letter of indemnity Q04iuhDO:  

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承兑||认付acceptance =e,2/Ep{i  
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单张承兑general acceptance n'JwT! A  
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有条件承兑qualified acceptance f&Bu_r  
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附条件认付conditional acceptance
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部分认付partial acceptance   zrt8ze=Su