[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。   .a*?Pal@@  
会计报表statement of account yE$PLM  
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往来帐目account current 7d:]o>  
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现在往来帐||存款额current accout >ED;_L*_o  
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销货帐account sales h[ .  
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共同计算帐项joint account Xoe|]@U`  
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未决帐项outstanding account  0,Ds1
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贷方帐项credit account||creditor account r&u1-%%9[  
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借方帐项debit account||debtor account a"#t'\  
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应付帐||应付未付帐account payable *6s_7{
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应收帐||应收未收帐account receivable ]iV]7g8:  
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新交易||新帐new account z|g2Q#$-\S  
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未决帐||老帐old account t^#1=n K  
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现金帐cash account {cdICWy(F3  
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流水帐running account ,:S#gN{U  
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暂记帐||未定帐suspense account }?m0bM  
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过期帐||延滞帐overdue account||pastdue account lxn/97rA  
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杂项帐户sundry account iM .yen_vp  
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详细帐单||明细表detail account U6JD^G=qR,  
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呆帐bad account uQdeKp4(  
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会计项目title of account MR
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会计薄||帐薄account-book q/?*|4I  
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营业报告书||损益计算表account of budiness||business report DY`0 `T  
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借贷细帐||交验帐account rendered +[}y` -t  
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明细帐account stated wPU5L*/*i  
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与…银行开立一户头to open an account with }w)}=WmD  
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与…银行建立交易to keep account with &pK0>2  
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继续记帐to keep account ;)ay uS sQ  
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与…有交易to have an account with 5CnNp?.t^  
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作成会计帐||有往来帐项to make out an account with HnPy";{  
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清算||清理债务to make up an account 54{E&QvL8o  
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清洁帐目||与…停止交易to close ones account with t=lDN'\P  
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结帐to close an account h_-4Q"fb(  
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清理未付款to ask an account||to demand an account ;/NC[:'$D  
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结清差额to balance the account with o(}%b8 K  
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清算to settle an account||to liquidate an account||to square an account ,J2qLH1  
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审查帐目||监查帐目to audit an account X<_HQ  
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检查帐目to examine an account 3AENY@*  
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转入A的帐户to charge the amount to As account 5{W A
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以计帐方式付款to pay on account YeT{<9p  
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代理某人||为某人on ones account||on account of one q%M~gp1  
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为自己计算||独立帐目on ones own account "N
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由某人收益并负风险on ones account and risk||for ones account and risk izcjI.3e,  
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由某人负担for ones account||for account of one [So1`IA6  
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按某人指示||列入某人帐户by order and for account of one uDJ;GD[yc  
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列入5月份帐目for May account %H{;wVjK  
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编入某中帐项下to pass to the account of||to place to the account of g-!  
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寄出清算书to send in an account||to send in render an account AB3OG*C9  
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支票薄cheque book }8YY8|]LI  
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支票陈票人cheque drawer cR!M{U.q  
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持票人cheque holder }:0ru_F)(4  
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不记名支票cheque to bearer||bearer cheque .9Cy<z  

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记名支票||认人支票cheque to order K/Pw;{}  
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到期支票antedated cheque .vy@uT,
 
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未到期支票postdated cheque ,W [J@4.  
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保付支票certified cheque EAXl.Y. $  
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未获兑现支票，退票returned cheque ORF:~5[YS`  
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横线支票crossed cheque FP=27=  
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普通横线general crossing O<V 4j,  
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特别横线special crossing JrY*K|YdW  
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空白支票blank cheque YI7M%B9Lj  

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失效支票，过期支票stale cheque kD;pj3o&"2  
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普通支票open cheque hchG\i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DZC@^k \E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 54z.@BJhE  
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支票换现金||兑现to cash a cheque a=j'G]=  
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清理票款to clear a cheque 1]~w?)..'  
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保证兑现to certify a cheque U3V5Jor#  
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填写支票数额to fill up a cheque \_8wU'7  
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支票上划线to cross a cheque rjK`t_(=  
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开发支票to make out a cheque ?![[la+f  
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签发支票，开立支票to draw a cheque||to issue a cheque ]c7X~y  
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透支支票to overdraw a cheque /!?LBtqy  
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背书支票to endorse a cheque %A$&9c%  
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请付票款||清付票款to pay a cheque||to honour a cheque s;Gd`-S >d  
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支票退票to dishonour a cheque cQK-Euum  
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拒付支票to refuse a cheque IFp%Ta  
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拒付支票to stop payment of a cheque \EySKQ=  
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提示要求付款to present for payment  }~/b%^  
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见票即付持票人payable to bearer i41~-?Bc  
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支付指定人payable to order gc.L
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已过期||无效out of date||stale LjI`$r.B  
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请给出票人R/D||refer to drawer h1w({<q*ov  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^+_rv  
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文字与数字不一致words and figures differ Lx0nLJ\  
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支票 O3} JOv_  
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时间已过account closed !T
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更改处应加盖印章alterations require initials Xz_WFLq4  
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时间已过effects not cleared J9Ao*IW~  
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停止付款payment stopped Q{l,4P  
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支票毁损cheque mutilated {^N,=m\  
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汇款||寄钱to remit||to send money uo#1^`P  
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寄票供取款||支票支付to send a cheque for payment J @Hg7Faz  
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寄款人a remitter g )Lf^  
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收款人a remittee y )QLR<wf  
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国外汇票foreign Bill ={g)[:(C.  
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国内汇票inland Bill n7[nl43  
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跟单汇票documentary bill 6,>$Jzs)5E  
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空头汇票accommodation bill Z& _kq|  
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原始汇票original bill &Hoc`u  
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改写||换新票据renewed bill Zxebv#4  
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即期汇票sight bill||bill on demand x3+ -wv  
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…days after date||…days after date…日后付款 F2N"aQ&  
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…months after date||…months after date…月后付款 +~8Lc'0aA  
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见票后…日付款…days after sight||…days sight hek+zloB+  
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见票后…月付款…months after sight||…months sight "f91Y X_)  
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同组票据set of bills }&0LoW/  
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单张汇票sola of exchange||sole of exchange +SFFwjI  
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远期汇票usance bill||bill at usance 9PB%v.t5y  
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长期汇票long bill ^G!c
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短期汇票short bill tA1?8`bQ  
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逾期汇票overdue bill <X*oW".  
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宽限日期days of grace %bw+>:Tr  
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电汇telegraphic transfer （T.T） 3EY Ed39E  
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邮汇postal order||postal note （Am.）||post office order||money order -;cF)C--12  
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本票promissory note （P/N） ,$`}Rf<  
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押汇负责书||押汇保证书letter of hypothecation l~$ )>?ZD  
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副保||抵押品||付属担保物collateral security w10~IP  
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担保书trust receipt||letter of indemnity g=mKTk   
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承兑||认付acceptance ]sEuh~F  
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单张承兑general acceptance Tu-lc)  
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有条件承兑qualified acceptance by1q"\-,  
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附条件认付conditional acceptance YnnK]N;\x  
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部分认付partial acceptance  
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