[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。    ML.|\:r*  
会计报表statement of account bJcO,M:2  
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往来帐目account current  joBS{]  
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现在往来帐||存款额current accout 5><T#0W?  
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销货帐account sales 6x;!E&<  
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共同计算帐项joint account ~3)d?{5  
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未决帐项outstanding account $IqubC>O  
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贷方帐项credit account||creditor account 1&RB=7.h
 
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借方帐项debit account||debtor account Z*'<9l_1  
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应付帐||应付未付帐account payable iB5q"hoZC  
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应收帐||应收未收帐account receivable r>gf&/Pl  
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新交易||新帐new account ' e %>Ip  
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未决帐||老帐old account #pyFIUr=w  
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现金帐cash account L)qUBp@MW  
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流水帐running account _
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暂记帐||未定帐suspense account nzZs2  
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过期帐||延滞帐overdue account||pastdue account b7'l3mQjk  
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杂项帐户sundry account d|8-#.gV  
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详细帐单||明细表detail account i'.D=o  
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呆帐bad account &3J^z7kU  
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会计项目title of account Q}cti/  
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会计薄||帐薄account-book E;9J7Q 4  
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营业报告书||损益计算表account of budiness||business report irvd>^&jDC  
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借贷细帐||交验帐account rendered o5sw]R5  

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明细帐account stated Vf.*!`UH
 
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与…银行开立一户头to open an account with m`):= ^nC  
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与…银行建立交易to keep account with <6s@
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继续记帐to keep account rqnxR
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与…有交易to have an account with pQ!lY  
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作成会计帐||有往来帐项to make out an account with )Vrp<"v  
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清算||清理债务to make up an account ; yE.R[I  
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清洁帐目||与…停止交易to close ones account with /R?[/`)f&  
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结帐to close an account sa _J6~  
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清理未付款to ask an account||to demand an account fI2y(p{?  
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结清差额to balance the account with DU)q]'[u  
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清算to settle an account||to liquidate an account||to square an account Qds:*]vGS  
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审查帐目||监查帐目to audit an account 7=yjd)Iy9m  
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检查帐目to examine an account =hd0Ui>x  
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转入A的帐户to charge the amount to As account isy[RAP<  
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以计帐方式付款to pay on account GVu[X?q@|  
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代理某人||为某人on ones account||on account of one w1(5,~OB  
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为自己计算||独立帐目on ones own account 5} <OB-9  
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由某人收益并负风险on ones account and risk||for ones account and risk u|.|dv'mbp  
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由某人负担for ones account||for account of one {oF;ZM'r  
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按某人指示||列入某人帐户by order and for account of one &iq'V*+-\  
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列入5月份帐目for May account @jjxgd'%&  
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编入某中帐项下to pass to the account of||to place to the account of l Le& q  
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寄出清算书to send in an account||to send in render an account zFipuG0
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支票薄cheque book bA$ElKT  
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支票陈票人cheque drawer [T)>RF  
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持票人cheque holder r4gLoHD)  
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不记名支票cheque to bearer||bearer cheque nehk8+eV_  
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记名支票||认人支票cheque to order q3-cWfU  
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到期支票antedated cheque -;HZ!Lf  
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未到期支票postdated cheque 'cIFbjJ
 
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保付支票certified cheque prIJjy-F  
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未获兑现支票，退票returned cheque nHfAx/9!  
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横线支票crossed cheque ,g|ht%"  
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普通横线general crossing )^)|b5,  
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特别横线special crossing Nii5},  
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空白支票blank cheque V|nJ%G\  
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失效支票，过期支票stale cheque ^*~4[?]S  
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普通支票open cheque UC00zW<Z@"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KDDx[]1Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h#|Ac>fz  
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支票换现金||兑现to cash a cheque 2-"`%rE  
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清理票款to clear a cheque !
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保证兑现to certify a cheque 8RVeKnpXTV  
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填写支票数额to fill up a cheque #~qY%X  
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支票上划线to cross a cheque ')E 4N+h/  
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开发支票to make out a cheque NUX2{8gs  
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签发支票，开立支票to draw a cheque||to issue a cheque N*>&XJ#  
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透支支票to overdraw a cheque zLVk7u{e  
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背书支票to endorse a cheque 0kld77tn 2  
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请付票款||清付票款to pay a cheque||to honour a cheque ~^"s.Lsb  
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支票退票to dishonour a cheque 1BA5|  
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拒付支票to refuse a cheque $PKUcT0N9  
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拒付支票to stop payment of a cheque MG0d&[  
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提示要求付款to present for payment #jR1ti)p  
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见票即付持票人payable to bearer  }h_= n>  
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支付指定人payable to order  Eg|C  
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已过期||无效out of date||stale 5QJ
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请给出票人R/D||refer to drawer |+(Hia,X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :s'hXo  
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文字与数字不一致words and figures differ (J/!9NS:  
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支票 "f<+~  
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时间已过account closed %oEv
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更改处应加盖印章alterations require initials 8NzXe 7  
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时间已过effects not cleared jW!)5(B[A  
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停止付款payment stopped 9F"Q2^l'  
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支票毁损cheque mutilated ngHPOI16  
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汇款||寄钱to remit||to send money Jz6,2,LN  
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寄票供取款||支票支付to send a cheque for payment N$SJK  
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寄款人a remitter h*GU7<F:a  
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收款人a remittee ib%x&?||  
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国外汇票foreign Bill ?hQ ,'M2  
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国内汇票inland Bill *jF VYg  
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跟单汇票documentary bill ~t~5ctJ@  
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空头汇票accommodation bill UUt631  
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原始汇票original bill Nh[{ B{k  
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改写||换新票据renewed bill 0+\~^  
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即期汇票sight bill||bill on demand \JLiA>@ @  
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…days after date||…days after date…日后付款 adJoT-8P6  
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…months after date||…months after date…月后付款 z^
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见票后…日付款…days after sight||…days sight >Q~"/-bN)  
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见票后…月付款…months after sight||…months sight -BV&u(  
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同组票据set of bills A&5$eGe9  
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单张汇票sola of exchange||sole of exchange Jz#ZDZkm  
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远期汇票usance bill||bill at usance utwh"E&W  
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长期汇票long bill >t8eVMMa  
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短期汇票short bill "`:# sF9S  
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逾期汇票overdue bill -T{~m6  
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宽限日期days of grace c2"eq2'BS  
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电汇telegraphic transfer （T.T） 4 qW)R{%  
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邮汇postal order||postal note （Am.）||post office order||money order J mYi&  
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本票promissory note （P/N） N&>D/Z;"  
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押汇负责书||押汇保证书letter of hypothecation r9vC&pWZ  
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副保||抵押品||付属担保物collateral security I3s}t$`y(  
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担保书trust receipt||letter of indemnity \aW5V:?  
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承兑||认付acceptance ;%82Z4  
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单张承兑general acceptance R\+$^G}#6  
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有条件承兑qualified acceptance a,tP.Xsl  
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附条件认付conditional acceptance p' gv5\u[w  
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部分认付partial acceptance   ?D~uR2
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