[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。   4S'e >:  
会计报表statement of account Mk#r_:[BS  
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往来帐目account current YMu#<ZG  
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现在往来帐||存款额current accout a.<XJ\  
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销货帐account sales &5K3AL  
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共同计算帐项joint account BywEoS  
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未决帐项outstanding account x(u.(:V  
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贷方帐项credit account||creditor account NUnwf h  
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借方帐项debit account||debtor account $o+@}B0)  
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应付帐||应付未付帐account payable e?(4lD)d  
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应收帐||应收未收帐account receivable n.N0Nhd  
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新交易||新帐new account B[sI7D>Y  
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未决帐||老帐old account _Iy)p{y  
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现金帐cash account pPsTgGai  
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流水帐running account {nZP4jze  
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暂记帐||未定帐suspense account 4t*VI<=<[  
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过期帐||延滞帐overdue account||pastdue account hHEn  
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杂项帐户sundry account iU{\a,  
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详细帐单||明细表detail account V+'zuX  
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呆帐bad account >0N$R|B&  
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会计项目title of account l0!`>Xx[b  

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会计薄||帐薄account-book ]R"n+LnI:=  
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营业报告书||损益计算表account of budiness||business report k~Y_%#_  
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借贷细帐||交验帐account rendered oe_,q&e  
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明细帐account stated 2c9]Ja3:6  
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与…银行开立一户头to open an account with / vzwokH  
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与…银行建立交易to keep account with Wf  *b"#  
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继续记帐to keep account D7N` %A8   
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与…有交易to have an account with !B*d,_9c  
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作成会计帐||有往来帐项to make out an account with h,Tsb:Q"M  
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清算||清理债务to make up an account \tg}K0E?R5  
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清洁帐目||与…停止交易to close ones account with T EqCoeR  
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结帐to close an account %xI,A'#  
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清理未付款to ask an account||to demand an account 8h7z  
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结清差额to balance the account with 4qEe
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清算to settle an account||to liquidate an account||to square an account zpd
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审查帐目||监查帐目to audit an account $nbZ+~49  
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检查帐目to examine an account p} }=li>  
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转入A的帐户to charge the amount to As account J$D#)w!$j  
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以计帐方式付款to pay on account ajz% 3/R  
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代理某人||为某人on ones account||on account of one ( XoL,lJ  
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为自己计算||独立帐目on ones own account 7a}vb@  
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由某人收益并负风险on ones account and risk||for ones account and risk g2v0!  
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由某人负担for ones account||for account of one -*u7MFq_  
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按某人指示||列入某人帐户by order and for account of one 7 Ld5  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of *1fq:--  
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寄出清算书to send in an account||to send in render an account a'zf8id  
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支票薄cheque book RHdcRojF  
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支票陈票人cheque drawer qcSlY&6+  
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持票人cheque holder 3? F*|E_  

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不记名支票cheque to bearer||bearer cheque t%$>  
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记名支票||认人支票cheque to order cRm+?/  
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到期支票antedated cheque eM";P/XaX  
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未到期支票postdated cheque +>b~nK>M
 
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保付支票certified cheque ),ur!v  
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未获兑现支票，退票returned cheque {O ]^8#v^  
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横线支票crossed cheque ~:`5Y"Av:  
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普通横线general crossing w;@NYMK)  
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特别横线special crossing LH7m >/LJr  
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空白支票blank cheque
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失效支票，过期支票stale cheque LqNt.d @  
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普通支票open cheque /\L-y,>X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |/^ KFY"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0m2%ucKw  
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支票换现金||兑现to cash a cheque 4S%s
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清理票款to clear a cheque 8dPDs#Zl  

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保证兑现to certify a cheque DT;n)7+,  
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填写支票数额to fill up a cheque hs;YMUA"  

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支票上划线to cross a cheque hkpS}*L9o  
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开发支票to make out a cheque h
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签发支票，开立支票to draw a cheque||to issue a cheque fw&cv9X(IU  
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透支支票to overdraw a cheque ~ |Nj+A  
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背书支票to endorse a cheque WJlJD*3  
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请付票款||清付票款to pay a cheque||to honour a cheque \? n<UsI  
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支票退票to dishonour a cheque (VM.]B<  
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拒付支票to refuse a cheque Fy*t[ >  
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拒付支票to stop payment of a cheque 5oe{i/#di  
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提示要求付款to present for payment 3dx.%~c  
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见票即付持票人payable to bearer Yc:>Yzj(z  
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支付指定人payable to order \;+TZ1i_  
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已过期||无效out of date||stale %0zp`'3Y  
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请给出票人R/D||refer to drawer Hf+oG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ n0FzDQt26  
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支票 Jim5Ul  
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时间已过account closed GBTwQYF  
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更改处应加盖印章alterations require initials BxiR0snf0q  
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时间已过effects not cleared 4j(*%da  
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停止付款payment stopped Lie= DD  
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支票毁损cheque mutilated J&L#^f*d  
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汇款||寄钱to remit||to send money (r Q)0 g@  
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寄票供取款||支票支付to send a cheque for payment ^[EXTBk@:  
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寄款人a remitter /S9n!H:MT  
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收款人a remittee , w,)n^  
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国外汇票foreign Bill b{,vZhP-  
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国内汇票inland Bill h: zi
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跟单汇票documentary bill UO'X"`  
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空头汇票accommodation bill ;zo?o t/  
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原始汇票original bill }9?fb[]  
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改写||换新票据renewed bill !e0/1 j=  
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即期汇票sight bill||bill on demand 5G#K)s(QC  
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…days after date||…days after date…日后付款 ~wd~57i@  
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…months after date||…months after date…月后付款 ?Tk4Vt  
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见票后…日付款…days after sight||…days sight ,lw<dB@7"5  
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见票后…月付款…months after sight||…months sight 0}aw9g  
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同组票据set of bills As*59jkB  
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单张汇票sola of exchange||sole of exchange zXg/.
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远期汇票usance bill||bill at usance rDWqJ<8  
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长期汇票long bill }[I|oV5*+&  
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短期汇票short bill CI6qDh6  
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逾期汇票overdue bill kihO~<  
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宽限日期days of grace t Sf`  
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电汇telegraphic transfer （T.T） &4O0}ax*Zm  
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邮汇postal order||postal note （Am.）||post office order||money order ?#917M  
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本票promissory note （P/N） fX2PteA0qX  
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押汇负责书||押汇保证书letter of hypothecation pB;p\9A*q  
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副保||抵押品||付属担保物collateral security JOIbxU{U_  
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担保书trust receipt||letter of indemnity UC34AKm  
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承兑||认付acceptance /IC7q?avQN  
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单张承兑general acceptance |mfQmFF  
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有条件承兑qualified acceptance [a*m9F\ ,  
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附条件认付conditional acceptance !#nlWX:~  
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部分认付partial acceptance   qlSc
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