[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。   )K=%s%3h<  
会计报表statement of account +"sjkdum1  
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往来帐目account current %l4;-x<e  
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现在往来帐||存款额current accout y4@zi"G  
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销货帐account sales d4#CZv[g/  
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共同计算帐项joint account 3"*tP+H  
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未决帐项outstanding account $ \yZ;Z:  
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贷方帐项credit account||creditor account $dxk; V  
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借方帐项debit account||debtor account Gu#Vc.e  
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应付帐||应付未付帐account payable Jw4#u5$$Z  
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应收帐||应收未收帐account receivable (&B`vgmb  
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新交易||新帐new account 8opd0'SNaB  
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未决帐||老帐old account r6b;v2!8  
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现金帐cash account 8|"26UwD/  
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流水帐running account NT0im%  
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暂记帐||未定帐suspense account  z@8W  
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过期帐||延滞帐overdue account||pastdue account 8Y,imj\(v  
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杂项帐户sundry account r$cq2pkX  
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详细帐单||明细表detail account '@ {Mq%`  
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呆帐bad account p.|M:C\xL  
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会计项目title of account N\t( rp  
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会计薄||帐薄account-book tJvs ?eZ)  
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营业报告书||损益计算表account of budiness||business report O63:t$Yx#  
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借贷细帐||交验帐account rendered \(&UDG$  
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明细帐account stated 928uGo5  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with JFu9_=%+  
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继续记帐to keep account
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与…有交易to have an account with ~7>D>! !  
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作成会计帐||有往来帐项to make out an account with d]K
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清算||清理债务to make up an account uK=)65]  
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清洁帐目||与…停止交易to close ones account with k`BS{,=  
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结帐to close an account E1s~ +  
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清理未付款to ask an account||to demand an account :3[;9xCHj  
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结清差额to balance the account with [P`<y#J3F  
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清算to settle an account||to liquidate an account||to square an account `R*SHy! _  
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审查帐目||监查帐目to audit an account u\(>a  
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检查帐目to examine an account Q^8/"aV\  
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转入A的帐户to charge the amount to As account (duR1Dz  
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以计帐方式付款to pay on account 6mqp`x`  
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代理某人||为某人on ones account||on account of one .{-X1tJ7  
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为自己计算||独立帐目on ones own account c-"vQ>ux+  
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由某人收益并负风险on ones account and risk||for ones account and risk 5,+fM6^V  
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由某人负担for ones account||for account of one 5uV_Pkb?8  
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按某人指示||列入某人帐户by order and for account of one %rV|{@J `  
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列入5月份帐目for May account B4*uS (  
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编入某中帐项下to pass to the account of||to place to the account of q/Zs]Gz  
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寄出清算书to send in an account||to send in render an account VK!HuO9l  
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支票薄cheque book L9oLdWa(C  
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支票陈票人cheque drawer 'u%vpvF  
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持票人cheque holder &3J^z7kU  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order `$XB_o%@  
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到期支票antedated cheque 0FLCN!i1  
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未到期支票postdated cheque o5sw]R5  
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保付支票certified cheque :I2,  
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未获兑现支票，退票returned cheque >ts}\.(]  
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横线支票crossed cheque *]}F=dtR k  
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普通横线general crossing J}+N\V~
 
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特别横线special crossing }_F:]lI*R  
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空白支票blank cheque '9
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失效支票，过期支票stale cheque 5`$!s17  
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普通支票open cheque k}I65 ^l#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sa _J6~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Qx3eEt@X5]  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque K"|~D0Qgo  
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保证兑现to certify a cheque 5O]ZX3z>  
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填写支票数额to fill up a cheque 9Iq<*\V 4  
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支票上划线to cross a cheque -!mtL
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开发支票to make out a cheque r..f$FF)\  
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签发支票，开立支票to draw a cheque||to issue a cheque |'JN<?  
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透支支票to overdraw a cheque v@ qDR|?^  
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背书支票to endorse a cheque >?)_, KL  
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请付票款||清付票款to pay a cheque||to honour a cheque {oF;ZM'r  
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支票退票to dishonour a cheque &iq'V*+-\  
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拒付支票to refuse a cheque /.rj\,  
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拒付支票to stop payment of a cheque 7J`v#  
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提示要求付款to present for payment VPuo!H  
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见票即付持票人payable to bearer yw%ES  
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支付指定人payable to order O'^AbO=,  
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已过期||无效out of date||stale W>Pcj EI  
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请给出票人R/D||refer to drawer EG &me  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z\QNn  
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文字与数字不一致words and figures differ -`Zk`s|
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支票 5^l-3s?M  
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时间已过account closed >Rdi]:]Bv  
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更改处应加盖印章alterations require initials jE5=e</  
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时间已过effects not cleared K7(GdKZe  
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停止付款payment stopped $SniQ  
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支票毁损cheque mutilated chE}`I?  
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汇款||寄钱to remit||to send money `@:k*d  
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寄票供取款||支票支付to send a cheque for payment ,? &$c+  
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寄款人a remitter Aj>  
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收款人a remittee B|;?#okx  
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国外汇票foreign Bill |B),N f|a  
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国内汇票inland Bill =VZ0+Yl  
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跟单汇票documentary bill 9v}vCg  
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空头汇票accommodation bill x&FBh!5H  
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原始汇票original bill _#o75*42tT  
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改写||换新票据renewed bill Yb>A?@S  
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即期汇票sight bill||bill on demand 3W?H^1t  
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…days after date||…days after date…日后付款 JB!KOzw  
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…months after date||…months after date…月后付款 DGx<Nys@B  
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见票后…日付款…days after sight||…days sight xO'xZ%cUI  
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见票后…月付款…months after sight||…months sight ^g N?I
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同组票据set of bills  ^9*Jz{e  
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单张汇票sola of exchange||sole of exchange )m$i``*<  
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远期汇票usance bill||bill at usance G!m;J8#m(  
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长期汇票long bill 9TOq
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短期汇票short bill H=7Nh6v  
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逾期汇票overdue bill {,C
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宽限日期days of grace $
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电汇telegraphic transfer （T.T） k8ej.  
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邮汇postal order||postal note （Am.）||post office order||money order 0w ] pDj  
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本票promissory note （P/N） *%`jcF  
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押汇负责书||押汇保证书letter of hypothecation Luu.p<   
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副保||抵押品||付属担保物collateral security |F^h>^ x  
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担保书trust receipt||letter of indemnity xKC{P{:  
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承兑||认付acceptance X-=J7G`\h#  
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单张承兑general acceptance d9sqO9Ud8  
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有条件承兑qualified acceptance  @ s@67\  
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附条件认付conditional acceptance '+{dr\nJ  
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部分认付partial acceptance   HfgK0wIi