[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。   =8VJ.{xy_e  
会计报表statement of account {~B4F}ES  
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往来帐目account current OFPd6,(E  
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现在往来帐||存款额current accout $F /p8AraK  
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销货帐account sales :,J86#S)  
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共同计算帐项joint account |'l* 
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未决帐项outstanding account -7A!2mRiz  
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贷方帐项credit account||creditor account ` A}{ I}xq  
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借方帐项debit account||debtor account s-YV_  
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应付帐||应付未付帐account payable  !AD,  
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应收帐||应收未收帐account receivable k3htHCf*G$  
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新交易||新帐new account oCru5F  
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未决帐||老帐old account 7$!Bq#  
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现金帐cash account (Gb{ckzs  
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流水帐running account XzR
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暂记帐||未定帐suspense account _\V{X}ftqa  
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过期帐||延滞帐overdue account||pastdue account a*ixs'MJ  
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杂项帐户sundry account ynz5Dy.d;  
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详细帐单||明细表detail account ^rZ+H@p:6  
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呆帐bad account L?5t<`#lw  
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会计项目title of account JSP8Lu"n  
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会计薄||帐薄account-book { l~T~3/i  
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营业报告书||损益计算表account of budiness||business report )FiU1E  
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借贷细帐||交验帐account rendered l%V}'6T  
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明细帐account stated 2/NWWoKw  
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与…银行开立一户头to open an account with l`G:@}P>G  
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与…银行建立交易to keep account with ph.:~n>z  
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继续记帐to keep account uy28=BE  
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与…有交易to have an account with Q^;\!$:M  
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作成会计帐||有往来帐项to make out an account with T"lqPbK  
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清算||清理债务to make up an account e=$xn3)McY  
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清洁帐目||与…停止交易to close ones account with Vi~+C@96  
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结帐to close an account qWK7K%-$E  
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清理未付款to ask an account||to demand an account ZPFTNwf  
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结清差额to balance the account with J~6*d,Ry`  
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清算to settle an account||to liquidate an account||to square an account ~Dh}E9E:
 
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审查帐目||监查帐目to audit an account =v;@w$#  
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检查帐目to examine an account l;i u`  
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转入A的帐户to charge the amount to As account j(N9%/4u  
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以计帐方式付款to pay on account xJlq2cK  
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代理某人||为某人on ones account||on account of one @[lr F7`o  
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为自己计算||独立帐目on ones own account =@
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one  }P#gXG  
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按某人指示||列入某人帐户by order and for account of one |\ L2q/u  
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列入5月份帐目for May account ;2~Q97c0  
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编入某中帐项下to pass to the account of||to place to the account of 7085&\9  
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寄出清算书to send in an account||to send in render an account /zM7G
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支票薄cheque book [z9i v~  
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支票陈票人cheque drawer W*2SlS7  
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持票人cheque holder ,??|R`S  
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不记名支票cheque to bearer||bearer cheque o/xE O=AW  
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记名支票||认人支票cheque to order
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到期支票antedated cheque h?b{{  
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未到期支票postdated cheque sYL+;(#t  
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保付支票certified cheque `'/8ifKz  
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未获兑现支票，退票returned cheque Y 4U $?%j  
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横线支票crossed cheque B?]^}r  
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普通横线general crossing C-Mop,w  
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特别横线special crossing #pZ3xa3R  
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空白支票blank cheque 30<^0J.1  
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失效支票，过期支票stale cheque t((0]j^
 
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普通支票open cheque ] '"$qm:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N-^\e)ln  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O@l`D`  
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支票换现金||兑现to cash a cheque ?g!)[p`v
 
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清理票款to clear a cheque /vBpRm  
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保证兑现to certify a cheque "]sr4Jg=  
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填写支票数额to fill up a cheque NbSwn}e_  
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支票上划线to cross a cheque zE<}_nA  
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开发支票to make out a cheque PQ1\b-I  

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签发支票，开立支票to draw a cheque||to issue a cheque gg933TLu(Q  
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透支支票to overdraw a cheque h T4fKc7P  
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背书支票to endorse a cheque zDC-PHFHQ  
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请付票款||清付票款to pay a cheque||to honour a cheque i,,UD  
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支票退票to dishonour a cheque =Bl#CE)X  
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拒付支票to refuse a cheque F8.Fp[_tM  
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拒付支票to stop payment of a cheque klv ]+F&[  
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提示要求付款to present for payment y~jTI[kS  
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见票即付持票人payable to bearer QXniWJJ  
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支付指定人payable to order Od)]FvO  
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已过期||无效out of date||stale Bzw~OB{!=J  
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请给出票人R/D||refer to drawer %TP0i#J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MZv In ZS  
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文字与数字不一致words and figures differ H_ un3x1  
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支票 o+r?N5  
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时间已过account closed Ys|tG
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更改处应加盖印章alterations require initials IQAV`~_G  
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时间已过effects not cleared )"`(+Ku&c  
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停止付款payment stopped US[{ Q  
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支票毁损cheque mutilated % put=I  
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汇款||寄钱to remit||to send money ,@!io  
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寄票供取款||支票支付to send a cheque for payment jeXP|;#Una  
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寄款人a remitter ur
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收款人a remittee 5-qk"@E W  
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国外汇票foreign Bill G%5bQ|O  
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国内汇票inland Bill u-qwG/$E  
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跟单汇票documentary bill f4[fXP;A  
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空头汇票accommodation bill jR1t&UD3Y  
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原始汇票original bill 'C[{cr.`  
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改写||换新票据renewed bill l/*NscYtQ  
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即期汇票sight bill||bill on demand ?OjZb'+=K  
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…days after date||…days after date…日后付款 )WWqi,T}  
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…months after date||…months after date…月后付款 iEx sGn]2  
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见票后…日付款…days after sight||…days sight &JUHm_wd&S  
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见票后…月付款…months after sight||…months sight OKo)p`BX  
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同组票据set of bills n3z]&J5fr  
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单张汇票sola of exchange||sole of exchange !#[B#DZc(  
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远期汇票usance bill||bill at usance Ot<vn34mt:  
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长期汇票long bill w|,BTM:e  
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短期汇票short bill N+N98~Y`P  
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逾期汇票overdue bill XM#xxf* Y  
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宽限日期days of grace p)e?0m26  
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电汇telegraphic transfer （T.T） Z#vU~1W  
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邮汇postal order||postal note （Am.）||post office order||money order o%SD\zk  
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本票promissory note （P/N） B:]%Iu|  
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押汇负责书||押汇保证书letter of hypothecation ozOvpi:k3%  
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副保||抵押品||付属担保物collateral security TbQ5  
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担保书trust receipt||letter of indemnity _I/uW|>  
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承兑||认付acceptance %1Nank!Zj  
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单张承兑general acceptance _%gu<Ys  
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有条件承兑qualified acceptance 5Z_7Sc  
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附条件认付conditional acceptance oD.[T)G?  
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部分认付partial acceptance   COc t d