[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。   ;n,@[v  
会计报表statement of account (C EXPf  
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往来帐目account current HrZ\=1RB  
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现在往来帐||存款额current accout v8xN
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销货帐account sales $6XCHVx  
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共同计算帐项joint account '_~=C-g  
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未决帐项outstanding account ^p0BeSRiy;  
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贷方帐项credit account||creditor account FSqS]6b3  
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借方帐项debit account||debtor account MT,LO<.  
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应付帐||应付未付帐account payable "mnWqRpX  
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应收帐||应收未收帐account receivable _-*Lj;^V  
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新交易||新帐new account X$zlR)Re  
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未决帐||老帐old account xS` %3+|  
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现金帐cash account M$z.S0"  
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流水帐running account ln7{c #lE  
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暂记帐||未定帐suspense account 0hXI1@8]`  
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过期帐||延滞帐overdue account||pastdue account D;
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杂项帐户sundry account F_=RY]  
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详细帐单||明细表detail account *z`_U]tP  
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呆帐bad account V2cLwQ'0  
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会计项目title of account - *!R  
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会计薄||帐薄account-book S,Boutd  
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营业报告书||损益计算表account of budiness||business report quHq?oXV,  
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借贷细帐||交验帐account rendered o ^L3Xiv  
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明细帐account stated eD
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与…银行开立一户头to open an account with b [Sd$ACd  
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与…银行建立交易to keep account with .w\A yXp  
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继续记帐to keep account +uKh]RP  
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与…有交易to have an account with N|5J-fR&  
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作成会计帐||有往来帐项to make out an account with X&fM36o7  
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清算||清理债务to make up an account [ZU6z?Pf  
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清洁帐目||与…停止交易to close ones account with b?eIFI&w^l  
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结帐to close an account 42E]&=Cet  
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清理未付款to ask an account||to demand an account fTd=}zY  
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结清差额to balance the account with 5'wWj}0!%  
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清算to settle an account||to liquidate an account||to square an account TG9 a1q  
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审查帐目||监查帐目to audit an account 4FUY1p  
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检查帐目to examine an account LG3D3{H(.  
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转入A的帐户to charge the amount to As account z6 T3vw
  
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以计帐方式付款to pay on account +l'l*<  
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代理某人||为某人on ones account||on account of one C#<b7iMg  
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为自己计算||独立帐目on ones own account Lv;% z  
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由某人收益并负风险on ones account and risk||for ones account and risk J:W|2U="  

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由某人负担for ones account||for account of one xib?XzxGo  
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按某人指示||列入某人帐户by order and for account of one 1 ,Ams  
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列入5月份帐目for May account  9t$#!2z  
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编入某中帐项下to pass to the account of||to place to the account of 6ijL+5  
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寄出清算书to send in an account||to send in render an account M[eq)a$  
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支票薄cheque book zv%]j0 ?  
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支票陈票人cheque drawer @n|Mr/PAj  
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持票人cheque holder 7!qO*r  
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不记名支票cheque to bearer||bearer cheque *;ehSg9  
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记名支票||认人支票cheque to order APgjT';P^  
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到期支票antedated cheque  g)Tr#  
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未到期支票postdated cheque mAM:Q*a'  
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保付支票certified cheque PQd*)6K:A  
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未获兑现支票，退票returned cheque c 8
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横线支票crossed cheque eF"k"Ckt'  
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普通横线general crossing <*Gd0 v%  
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特别横线special crossing J))U YJO  
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空白支票blank cheque e?7Oom  
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失效支票，过期支票stale cheque t-i\gq^  
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普通支票open cheque Js<DVe,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6)veuA3]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cN:dy#  
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支票换现金||兑现to cash a cheque kIR/.Ij}  

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清理票款to clear a cheque BS=~G+/:|  
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保证兑现to certify a cheque nT %ko7~-  
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填写支票数额to fill up a cheque @A|#/]S1  
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支票上划线to cross a cheque 2;K2|G7  
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开发支票to make out a cheque 26;Gt8  
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签发支票，开立支票to draw a cheque||to issue a cheque pL . 0_  
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透支支票to overdraw a cheque s!S_Bt):3  
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背书支票to endorse a cheque ,M~> t7+  
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请付票款||清付票款to pay a cheque||to honour a cheque *I[tIO\  
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支票退票to dishonour a cheque #q>\6} )  
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拒付支票to refuse a cheque w:/3%-  
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拒付支票to stop payment of a cheque %E"v@  
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提示要求付款to present for payment p I~;3T:!  
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见票即付持票人payable to bearer MMUlA$*t  
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支付指定人payable to order 1+ Uem  

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已过期||无效out of date||stale T"aE]4_  
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请给出票人R/D||refer to drawer CUHT5J*sY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3<xDxj0<  
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文字与数字不一致words and figures differ N|Ag8/2 A  
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支票 7(oA(l1V  
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时间已过account closed PEm2w#X%L  
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更改处应加盖印章alterations require initials M0~%[nX  
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时间已过effects not cleared 1DhC,)+D}q  
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停止付款payment stopped $A-X3d;'\/  
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支票毁损cheque mutilated Eu:/U*j  
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汇款||寄钱to remit||to send money <n06(9BF  
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寄票供取款||支票支付to send a cheque for payment u ~j H  
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寄款人a remitter <j>;5!4!}  
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收款人a remittee 8K-P]]  
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国外汇票foreign Bill * 7Ov.v%  
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国内汇票inland Bill P.@dB.Ny  
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跟单汇票documentary bill 8]^|&"i.\d  
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空头汇票accommodation bill D^6iQW+.P  
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原始汇票original bill x>Q% hl  
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改写||换新票据renewed bill u1 M8nb  
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即期汇票sight bill||bill on demand C0N}B1-MU  
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…days after date||…days after date…日后付款 VtI`Qcjc  
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…months after date||…months after date…月后付款 cWx`y><  
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见票后…日付款…days after sight||…days sight SgewAng?@o  
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见票后…月付款…months after sight||…months sight iZy>V$Aq  
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同组票据set of bills SXqB<j$.;  
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单张汇票sola of exchange||sole of exchange a($7J6] M  
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远期汇票usance bill||bill at usance W.[!Q`  
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长期汇票long bill '4i8&p`/  
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短期汇票short bill k5aB|xo  
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逾期汇票overdue bill T}^3Re`i  
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宽限日期days of grace EB!ne)X  
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电汇telegraphic transfer （T.T） 7!c LTq  
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邮汇postal order||postal note （Am.）||post office order||money order [A =0fg5  
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本票promissory note （P/N） [5L?#Y  
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押汇负责书||押汇保证书letter of hypothecation ds!nl1  
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副保||抵押品||付属担保物collateral security ZS=H1  
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担保书trust receipt||letter of indemnity 34!.5^T  
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承兑||认付acceptance J.h` 0$!  
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单张承兑general acceptance &zy%
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有条件承兑qualified acceptance YSGE@  
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附条件认付conditional acceptance sc+%v1Y#}  
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部分认付partial acceptance   I"czo9Yspd