[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。   aXMv(e+  
会计报表statement of account sW }<zGYd  
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往来帐目account current ~j=xiP  

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现在往来帐||存款额current accout :.Y|I[\E%  
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销货帐account sales 1Fv8T'  
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共同计算帐项joint account M)L/d_4ka  
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未决帐项outstanding account 1@xP(XS  
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贷方帐项credit account||creditor account QIQ fI05  
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借方帐项debit account||debtor account cph~4wCS[U  
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应付帐||应付未付帐account payable .jA
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应收帐||应收未收帐account receivable #;]2=
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新交易||新帐new account ;$7v%Ls=  
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未决帐||老帐old account ?DPHo)w  
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现金帐cash account )1lu=gc  
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流水帐running account :HRT 
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暂记帐||未定帐suspense account Qqc]aVRF  
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过期帐||延滞帐overdue account||pastdue account r8[T&z@_  
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杂项帐户sundry account &^!h}D%T/  
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详细帐单||明细表detail account M:n6BC>t"  
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呆帐bad account =lp1Z
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会计项目title of account ^zr^ N?a  
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会计薄||帐薄account-book c5% 6Y2W0  
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营业报告书||损益计算表account of budiness||business report Z[?mc|*x  
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借贷细帐||交验帐account rendered Bp ?  
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明细帐account stated 8b(!k FxD  
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与…银行开立一户头to open an account with )[Z!*am  
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与…银行建立交易to keep account with l'[A?%L%{  
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继续记帐to keep account o\VUD   
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与…有交易to have an account with <0P5 o|  
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作成会计帐||有往来帐项to make out an account with 3uWkc3  
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清算||清理债务to make up an account 64>krmVIe  
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清洁帐目||与…停止交易to close ones account with ]6r;}1c  
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结帐to close an account e'%v1-&sP  
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清理未付款to ask an account||to demand an account : 18KR*;p  
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结清差额to balance the account with HBS\< }  
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清算to settle an account||to liquidate an account||to square an account 1RcSTg  
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审查帐目||监查帐目to audit an account #'D" 'B  
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检查帐目to examine an account #6Fez`A  
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转入A的帐户to charge the amount to As account VVH.2&`I  
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以计帐方式付款to pay on account %~L>1ShtU  
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代理某人||为某人on ones account||on account of one EVp,Q"V]  
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为自己计算||独立帐目on ones own account 2 rw%H  
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由某人收益并负风险on ones account and risk||for ones account and risk t`*!w|}(1  
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由某人负担for ones account||for account of one C<KrMRWh^  
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按某人指示||列入某人帐户by order and for account of one 'F>'(XWWQ  
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列入5月份帐目for May account \j&^aAp r  
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编入某中帐项下to pass to the account of||to place to the account of !9Aaj<yxm  
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寄出清算书to send in an account||to send in render an account z9aY]lHY  
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支票薄cheque book |V<h=D5W  
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支票陈票人cheque drawer #1>X58I^  
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持票人cheque holder ]Dw]p!@  
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不记名支票cheque to bearer||bearer cheque <~ Sz04  
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记名支票||认人支票cheque to order N!g9*Z
 
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到期支票antedated cheque r/SG 4  
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未到期支票postdated cheque iezO9`  
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保付支票certified cheque XGl+S  
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未获兑现支票，退票returned cheque WL'P)lI5  
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横线支票crossed cheque 7AObC4 g  
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普通横线general crossing a[ex[TRKe  
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特别横线special crossing 2RX!V@z.G  
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空白支票blank cheque 6Udov pl  
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失效支票，过期支票stale cheque )gMG#>up@  
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普通支票open cheque %T~ig[GstX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `|/< \  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w'UVKpG+  
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支票换现金||兑现to cash a cheque L>3x9  
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清理票款to clear a cheque h]TQn
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保证兑现to certify a cheque 6=fSE=]DY  
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填写支票数额to fill up a cheque BDjn !3  
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支票上划线to cross a cheque iy%ZQ[Un  
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开发支票to make out a cheque e=+?K5q{P(  
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签发支票，开立支票to draw a cheque||to issue a cheque L:i-BI`J  
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透支支票to overdraw a cheque 70eb]\%  
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背书支票to endorse a cheque C,N
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请付票款||清付票款to pay a cheque||to honour a cheque t},/}b  
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支票退票to dishonour a cheque 34Kw!  
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拒付支票to refuse a cheque N _86t  
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拒付支票to stop payment of a cheque 4X+ifZO  
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提示要求付款to present for payment ^h"`}[+  
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见票即付持票人payable to bearer +O*/"]h  
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支付指定人payable to order z$?~Y(EY  
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已过期||无效out of date||stale 1ke g
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请给出票人R/D||refer to drawer mg$]QnbAnH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BA%pY|"Q  
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文字与数字不一致words and figures differ 'i4_`^:+  
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时间已过account closed /p+>NZ"b  
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更改处应加盖印章alterations require initials K%F,='P}  
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时间已过effects not cleared YYu6W@m]  
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停止付款payment stopped PE
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支票毁损cheque mutilated sU@nc!&Y@  
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汇款||寄钱to remit||to send money ,kF}lo)  
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寄票供取款||支票支付to send a cheque for payment zBk'{[y9L  
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寄款人a remitter p%R  
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收款人a remittee #~l(]h@ )  
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国外汇票foreign Bill s!}ne"&0  
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国内汇票inland Bill 30.@g[~  
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跟单汇票documentary bill }C>{uXv  
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空头汇票accommodation bill nC}6B).el  
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原始汇票original bill 4 5MLt5^|  
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改写||换新票据renewed bill E8n)}[k!0  
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即期汇票sight bill||bill on demand 24)(5!:"  
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…days after date||…days after date…日后付款 EVV
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…months after date||…months after date…月后付款 0\@dYPa&C  
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见票后…日付款…days after sight||…days sight -xDGH  
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见票后…月付款…months after sight||…months sight nM-h
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同组票据set of bills MwR0@S}*
 
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单张汇票sola of exchange||sole of exchange Fx $Q;H!.  
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远期汇票usance bill||bill at usance E2"q3_,,  
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长期汇票long bill 8&Oa_{1+Q  
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短期汇票short bill L. EiO({W  
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逾期汇票overdue bill kH4Ai3#g  
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宽限日期days of grace ooV3gj4  
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电汇telegraphic transfer （T.T） )*Q-.Je/U  
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邮汇postal order||postal note （Am.）||post office order||money order :J:,m  
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本票promissory note （P/N） h~(D@/tB  
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押汇负责书||押汇保证书letter of hypothecation 5i-Rglo  
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副保||抵押品||付属担保物collateral security "d$m@c  
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担保书trust receipt||letter of indemnity +Ag!?T  
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承兑||认付acceptance 0k'e:AjP  
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单张承兑general acceptance Hsihytdj  
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有条件承兑qualified acceptance Qq@G\eRo  
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附条件认付conditional acceptance 8NU`^L:1  
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部分认付partial acceptance   [ G e=kFB