[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。   '>S8t/
 
会计报表statement of account [E..VesrM  
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往来帐目account current %Hl:nT2M  
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现在往来帐||存款额current accout ,/[dmoe  
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销货帐account sales w;h\Y+Myyk  
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共同计算帐项joint account MU^xu&MB  
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未决帐项outstanding account \CEnOq  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account 41+E UMc  
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应付帐||应付未付帐account payable ^F{)&#4  
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应收帐||应收未收帐account receivable WriJco<v  
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新交易||新帐new account kAe-d  
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未决帐||老帐old account H* JC`:  
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现金帐cash account A1s=;qr  
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流水帐running account Q!A3hr$IF  
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暂记帐||未定帐suspense account s)'_{ A"h  
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过期帐||延滞帐overdue account||pastdue account +>9^])K|  
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杂项帐户sundry account lIc9,|FL  
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详细帐单||明细表detail account {3p7`h
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呆帐bad account rOf  
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会计项目title of account 48NXj\L[y  
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会计薄||帐薄account-book ``)1`wx$  
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营业报告书||损益计算表account of budiness||business report c]v3dHE_h  
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借贷细帐||交验帐account rendered 8q[Wf
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明细帐account stated MxA'T(Ay  
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与…银行开立一户头to open an account with t>u9NZt G  
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与…银行建立交易to keep account with
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继续记帐to keep account [!efQap  
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与…有交易to have an account with ##ea-"m8  
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作成会计帐||有往来帐项to make out an account with WG r\R  
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清算||清理债务to make up an account lq9h Dn[p  
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清洁帐目||与…停止交易to close ones account with )yAPYC
 
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结帐to close an account ?q&mI*j!  
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清理未付款to ask an account||to demand an account r
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结清差额to balance the account with U2u>A r  
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清算to settle an account||to liquidate an account||to square an account hY9u #3  
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审查帐目||监查帐目to audit an account KrzM]x  
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检查帐目to examine an account [AwE  
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转入A的帐户to charge the amount to As account wUndNE   
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以计帐方式付款to pay on account ;& +75n  
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代理某人||为某人on ones account||on account of one 58,mu#yq6  
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为自己计算||独立帐目on ones own account GK+w1%6)  
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由某人收益并负风险on ones account and risk||for ones account and risk 9m4|1)  
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由某人负担for ones account||for account of one (ShJ!  
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按某人指示||列入某人帐户by order and for account of one s]UeDZ<a  
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列入5月份帐目for May account ]vMft?  
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编入某中帐项下to pass to the account of||to place to the account of uQCS%|8C  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book J5wq}<8  
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支票陈票人cheque drawer ?FyA2q!  
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持票人cheque holder XQ>m8K?\d  
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不记名支票cheque to bearer||bearer cheque 8}2 `^<U  
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记名支票||认人支票cheque to order 7o3f5"z  
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到期支票antedated cheque occ}|u  
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未到期支票postdated cheque B^Vb=* QRo  
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保付支票certified cheque  TeHR,GB  
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未获兑现支票，退票returned cheque s&4Y+dk93  
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横线支票crossed cheque C 7v 8  
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普通横线general crossing  5bk5EE`  
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特别横线special crossing c}Qj
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空白支票blank cheque ,{$:Q}`  
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失效支票，过期支票stale cheque VgOj#Z?K  
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普通支票open cheque 2%QY~Ku~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t68h$u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'F1NBL  

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支票换现金||兑现to cash a cheque F4@``20|  
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清理票款to clear a cheque "YM)bc  
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保证兑现to certify a cheque 0@vSl%I+  
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填写支票数额to fill up a cheque 4 @ )|N'  
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支票上划线to cross a cheque 1jO}{U  
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开发支票to make out a cheque y ~7]9?T  
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签发支票，开立支票to draw a cheque||to issue a cheque *DcJ).  
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透支支票to overdraw a cheque Wz',>&a  
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背书支票to endorse a cheque )%FRBO]  
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请付票款||清付票款to pay a cheque||to honour a cheque ziPE(B  
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支票退票to dishonour a cheque 2B
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拒付支票to refuse a cheque M*6}#ST  
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拒付支票to stop payment of a cheque 2GkJ7cL  
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提示要求付款to present for payment {\u=m>2U|  
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见票即付持票人payable to bearer Ut|G.%1Vd%  
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支付指定人payable to order z;fi  
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已过期||无效out of date||stale x|3f$ =b  
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请给出票人R/D||refer to drawer 0uZ'j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .@7J8FS*  
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文字与数字不一致words and figures differ 02|f@bP.  
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支票 8+gti*C?\  
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时间已过account closed u>e4;f`F  
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更改处应加盖印章alterations require initials SiBhf3   
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时间已过effects not cleared Uwd^%x*  
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停止付款payment stopped 
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支票毁损cheque mutilated E="FE.%A  
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汇款||寄钱to remit||to send money 8(GH.)I+0  
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寄票供取款||支票支付to send a cheque for payment 2(s+?n.N  
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寄款人a remitter a{?`yO/ 2  
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收款人a remittee ,34|_  
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国外汇票foreign Bill Xx N=vL&m  
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国内汇票inland Bill m\3r<*q6  

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跟单汇票documentary bill [G(}`u8w"  
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空头汇票accommodation bill NPN*k].  
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原始汇票original bill $!+t2P@d.5  
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改写||换新票据renewed bill EYe)d+E*  
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即期汇票sight bill||bill on demand pq \M;&  
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…days after date||…days after date…日后付款 o_2mSD
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…months after date||…months after date…月后付款 Y0kDHG  
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见票后…日付款…days after sight||…days sight >[4;K&$B  
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见票后…月付款…months after sight||…months sight X%+FM]  
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同组票据set of bills ! Ua74C
 
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单张汇票sola of exchange||sole of exchange X@,xwsM%tb  
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远期汇票usance bill||bill at usance RI#Cr+/  
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长期汇票long bill G0sg\]  
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短期汇票short bill 9v(&3,)a  
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逾期汇票overdue bill 1=DUFl.  
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宽限日期days of grace y8U|A0@$`  
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电汇telegraphic transfer （T.T） ;0V{^  
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邮汇postal order||postal note （Am.）||post office order||money order E<>Ev_5>  
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本票promissory note （P/N） _20nOg` o  
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押汇负责书||押汇保证书letter of hypothecation -#v1b>ScY  
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副保||抵押品||付属担保物collateral security uX@RdkC  
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担保书trust receipt||letter of indemnity %n`wU-?lK  
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承兑||认付acceptance '+BcPB?E  
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单张承兑general acceptance > TG:}H(J  
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有条件承兑qualified acceptance `,ZsKxI  
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附条件认付conditional acceptance O3#4B!J$E  
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部分认付partial acceptance   _wp6rb:8!