[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。   l);M(<  
会计报表statement of account wi'CBfr'z  
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往来帐目account current 5~&9/ALk5  
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现在往来帐||存款额current accout _t[RHrs  
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销货帐account sales e>`+Vk^Jc  
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共同计算帐项joint account |F)BKo D  
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未决帐项outstanding account ~,[<R  
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贷方帐项credit account||creditor account ziUEA>m*/  
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借方帐项debit account||debtor account N!R>L{H>  
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应付帐||应付未付帐account payable u#9H  
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应收帐||应收未收帐account receivable +T]/4"^M  
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新交易||新帐new account 3 !W M'i  
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未决帐||老帐old account V~nqPh!Jc  
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现金帐cash account )1#J4  
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流水帐running account Er@'X0n  
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暂记帐||未定帐suspense account 6"@`iY  
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过期帐||延滞帐overdue account||pastdue account j
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杂项帐户sundry account 10?+6*d  
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详细帐单||明细表detail account H3Ws$vl9n  
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呆帐bad account 2~ [  
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会计项目title of account }\#u~k!l  
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会计薄||帐薄account-book 3UR'*5|'  
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营业报告书||损益计算表account of budiness||business report ~<.%sVwE  
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借贷细帐||交验帐account rendered rS|nO_9f  
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明细帐account stated 7T69tQZ<  
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与…银行开立一户头to open an account with 0bz':M#k &  
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与…银行建立交易to keep account with DeK&_)g| Z  
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继续记帐to keep account r-e-2y7  
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与…有交易to have an account with z(d DX%k@  
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作成会计帐||有往来帐项to make out an account with U-.A+#<IT9  
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清算||清理债务to make up an account wl Nl|+ K  
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清洁帐目||与…停止交易to close ones account with &=[N{N?(  
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结帐to close an account 'GF<_3I2l  
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清理未付款to ask an account||to demand an account p?,T%G+gqO  
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结清差额to balance the account with j&l2n2z  
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清算to settle an account||to liquidate an account||to square an account g{e@I;F  
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审查帐目||监查帐目to audit an account {1}p+dEK  
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检查帐目to examine an account xlm:erP  
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转入A的帐户to charge the amount to As account OE(!^"5?[  
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以计帐方式付款to pay on account D8=a+!l-  
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代理某人||为某人on ones account||on account of one ^~DClZ  
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为自己计算||独立帐目on ones own account icXeB_&cS  
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由某人收益并负风险on ones account and risk||for ones account and risk 3.V-r59  
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由某人负担for ones account||for account of one i3< ZFR  
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按某人指示||列入某人帐户by order and for account of one ]oE:p  
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列入5月份帐目for May account `t Zw(Z=h  
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编入某中帐项下to pass to the account of||to place to the account of V"W)u#4,  
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寄出清算书to send in an account||to send in render an account Z)dE#A_X  
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支票薄cheque book 8\9s,W:5  
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支票陈票人cheque drawer Y]9C8c)  
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持票人cheque holder @Yzc?+x  
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不记名支票cheque to bearer||bearer cheque jLgx(bM
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记名支票||认人支票cheque to order }q<%![%  
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到期支票antedated cheque wwh)B92Y5  
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未到期支票postdated cheque r-IG.ym3  
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保付支票certified cheque 3m59EI-p  
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未获兑现支票，退票returned cheque `o,D[Jd  
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横线支票crossed cheque _ ZC[h~9H  
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普通横线general crossing 3f^~mTY9>]  
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特别横线special crossing ( R0>0f@  
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空白支票blank cheque  wk (}q  
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失效支票，过期支票stale cheque AB1,G|L  
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普通支票open cheque tW#=St0<.o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &@anv.D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DHnu F@M  
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支票换现金||兑现to cash a cheque Z 71 .*  
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清理票款to clear a cheque "2~%-;c  
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保证兑现to certify a cheque L[s8`0  
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填写支票数额to fill up a cheque <#r/4a"V  
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支票上划线to cross a cheque  #mDeA>b  
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开发支票to make out a cheque QIg.r\>o  
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签发支票，开立支票to draw a cheque||to issue a cheque }j. [h;C6  
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透支支票to overdraw a cheque q0l=S+0
 
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背书支票to endorse a cheque zAxscDf'  
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请付票款||清付票款to pay a cheque||to honour a cheque |Qe#[Q7  
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支票退票to dishonour a cheque WE hD ep:  
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拒付支票to refuse a cheque L`M.Htm8  
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拒付支票to stop payment of a cheque Y8^pgv  
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提示要求付款to present for payment I,:R~^qJ8v  
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见票即付持票人payable to bearer D]s8w  
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支付指定人payable to order W
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已过期||无效out of date||stale 99\;jz7  
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请给出票人R/D||refer to drawer b~1]}9TJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B4<W%lm  
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文字与数字不一致words and figures differ Q UQ"2oC  
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支票 me#?
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时间已过account closed Vu%XoI)<KY  
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更改处应加盖印章alterations require initials )]=1W  
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时间已过effects not cleared |r]f2Mrm  
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停止付款payment stopped \WDL?(G<  
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支票毁损cheque mutilated ,s%1#cbR  
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汇款||寄钱to remit||to send money +@'{  
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寄票供取款||支票支付to send a cheque for payment yzvNv]Z'*  
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寄款人a remitter $=x1_  
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收款人a remittee 7j>NUx=j3  
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国外汇票foreign Bill hPCt-  
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国内汇票inland Bill |WopsV %  
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跟单汇票documentary bill Qy)+YhE  
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空头汇票accommodation bill TZ`@pDi  
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原始汇票original bill U~~Y'R\NU  
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改写||换新票据renewed bill O
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即期汇票sight bill||bill on demand g/)$-Z)Nu  
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…days after date||…days after date…日后付款 \JJ
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…months after date||…months after date…月后付款 45Z"U<I,9  
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见票后…日付款…days after sight||…days sight Bg^k~NX%  
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见票后…月付款…months after sight||…months sight (nhv#&Fd+  
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同组票据set of bills U Ox$Xwp5&  
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单张汇票sola of exchange||sole of exchange M`W%nvEDE  
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远期汇票usance bill||bill at usance {x{/{{wzv  
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长期汇票long bill cz8%p;F:  
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短期汇票short bill %-~W|Y  
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逾期汇票overdue bill _":yUa0D  
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宽限日期days of grace -+1it  
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电汇telegraphic transfer （T.T） zl> l.zJ  
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邮汇postal order||postal note （Am.）||post office order||money order 20hF2V  
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本票promissory note （P/N） O?uT'$GT  
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押汇负责书||押汇保证书letter of hypothecation X\SZ Q[gN  
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副保||抵押品||付属担保物collateral security bl|k6{A  
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担保书trust receipt||letter of indemnity \Nc/W! r*9  
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承兑||认付acceptance ||y5XXs  
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单张承兑general acceptance n{F$ ,a  
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有条件承兑qualified acceptance JZp*"UzQr  
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附条件认付conditional acceptance DSY:aD!  
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部分认付partial acceptance   Q
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