[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。   j? BL8E'   
会计报表statement of account t^ ":.}[Q  
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往来帐目account current *bFWNJ}`q  
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现在往来帐||存款额current accout 8`+=~S  
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销货帐account sales +&G(AW  
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共同计算帐项joint account n^[a}DX0  
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未决帐项outstanding account yy{YduI  
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贷方帐项credit account||creditor account SV t~pE+Y  
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借方帐项debit account||debtor account :(US um  
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应付帐||应付未付帐account payable F?2UHcs  
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应收帐||应收未收帐account receivable r*b+kSh  
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新交易||新帐new account #^VZJ:2=|  
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未决帐||老帐old account ++b[>};  
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现金帐cash account &mtt,]6C_  
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流水帐running account \ejHM}w3,  
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暂记帐||未定帐suspense account ~-vCY  
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过期帐||延滞帐overdue account||pastdue account 2R,} j@  
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杂项帐户sundry account oQ-m  
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详细帐单||明细表detail account $)NS]wJ]3  
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呆帐bad account 9NwUXh(:(  
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会计项目title of account &1<[@:;  
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会计薄||帐薄account-book (<>??(VM  
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营业报告书||损益计算表account of budiness||business report swZi O_85  
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借贷细帐||交验帐account rendered .*YF{!R`h  
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明细帐account stated G7CkP  
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与…银行开立一户头to open an account with ]@Y!,bw&  
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与…银行建立交易to keep account with uMva5o  
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继续记帐to keep account %XN;S29d5W  
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与…有交易to have an account with 5ZkR3/h e  
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作成会计帐||有往来帐项to make out an account with m-4#s  
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清算||清理债务to make up an account LE{@J0r#n  
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清洁帐目||与…停止交易to close ones account with 1@{ov!YB]  
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结帐to close an account aNKw.S>  
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清理未付款to ask an account||to demand an account l=9D!64  
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结清差额to balance the account with :I7qw0?  
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清算to settle an account||to liquidate an account||to square an account 2|\mBP`ok  
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审查帐目||监查帐目to audit an account u,iiS4'Ze  
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检查帐目to examine an account XelFGTE  
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转入A的帐户to charge the amount to As account n1|]ji[c  
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以计帐方式付款to pay on account w7~]c,$y.  
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代理某人||为某人on ones account||on account of one +e>G V61  
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为自己计算||独立帐目on ones own account ! weYOOu  
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由某人收益并负风险on ones account and risk||for ones account and risk as3uz  
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由某人负担for ones account||for account of one 24InwR|^  
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按某人指示||列入某人帐户by order and for account of one .w\4Th#  
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列入5月份帐目for May account (1{OQ0N+x  
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编入某中帐项下to pass to the account of||to place to the account of zXGI{P0O  
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寄出清算书to send in an account||to send in render an account D//58z&  
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支票薄cheque book +f]I7e:qp  
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支票陈票人cheque drawer F r2 +p  
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持票人cheque holder d9D*w/clMi  
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不记名支票cheque to bearer||bearer cheque S!}pL8OE
 
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记名支票||认人支票cheque to order AQ.q?'vE)  
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到期支票antedated cheque QQ,w:OjA0  
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未到期支票postdated cheque L?y,xA_  
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保付支票certified cheque / dn]`Ge)  
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未获兑现支票，退票returned cheque zwHTt E  
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横线支票crossed cheque 2
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普通横线general crossing l}c<eEfOy"  
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特别横线special crossing {k~$\J?.  
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空白支票blank cheque WCWBvw4&"{  
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失效支票，过期支票stale cheque +Q_Gm3^  
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普通支票open cheque Ip1Qm
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >\p}UPx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vis?cuU/  
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支票换现金||兑现to cash a cheque ^e 6(#SqR  
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清理票款to clear a cheque '}Y8a$(;V  
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保证兑现to certify a cheque J/*[wj  
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填写支票数额to fill up a cheque #sHP\|rA  
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支票上划线to cross a cheque Te/)[I'Tn  
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开发支票to make out a cheque ?0<3"2 Db~  
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签发支票，开立支票to draw a cheque||to issue a cheque lqs_7HhvRS  
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透支支票to overdraw a cheque _8>"&1n  
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背书支票to endorse a cheque _Owz%  
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请付票款||清付票款to pay a cheque||to honour a cheque '37b[~k4  
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支票退票to dishonour a cheque g s3}rW  
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拒付支票to refuse a cheque {mQJ6 G'ny  
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拒付支票to stop payment of a cheque 9lx
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提示要求付款to present for payment loJ0PY'}=  
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见票即付持票人payable to bearer -Me\nu8(RF  
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支付指定人payable to order i]z i[Zo$  
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已过期||无效out of date||stale ~}*;Ko\  
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请给出票人R/D||refer to drawer M\f0 =`g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [Bo$?  
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文字与数字不一致words and figures differ t,,^ ^ll  
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支票 G m! ]   
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时间已过account closed ]o$/xP  
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更改处应加盖印章alterations require initials z%tu6_4j  
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时间已过effects not cleared a7G2C oM8  
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停止付款payment stopped 0)V-|v`  
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支票毁损cheque mutilated dy
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汇款||寄钱to remit||to send money RJ4mlW  
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寄票供取款||支票支付to send a cheque for payment oH0F9*+W  
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寄款人a remitter Eo&qc 17)`  
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收款人a remittee g8A{aHb1}  
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国外汇票foreign Bill 9?chCO(@  
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国内汇票inland Bill J&65B./mD9  
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跟单汇票documentary bill @i-@mxk6<  
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空头汇票accommodation bill SLOYlRGCi  
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原始汇票original bill }SN44 di(  
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改写||换新票据renewed bill rR
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即期汇票sight bill||bill on demand "|r^l  
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…days after date||…days after date…日后付款 
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…months after date||…months after date…月后付款 SO Q-D4q  
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见票后…日付款…days after sight||…days sight uQtk|)T E  
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见票后…月付款…months after sight||…months sight Vt)\[Tl~  
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同组票据set of bills #JR,C -w  
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单张汇票sola of exchange||sole of exchange NRuG?^/}d  
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远期汇票usance bill||bill at usance <AAZ8#^
  
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长期汇票long bill p1VahjRE-  
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短期汇票short bill @FdCbPl$  
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逾期汇票overdue bill p-'6_\F.Ke  
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宽限日期days of grace W]yClx \  
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电汇telegraphic transfer （T.T） ? __aVQ7  
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邮汇postal order||postal note （Am.）||post office order||money order |1QbO`f/F  
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本票promissory note （P/N） |:e|~sism  
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押汇负责书||押汇保证书letter of hypothecation NHFEr
 
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副保||抵押品||付属担保物collateral security e\A(#l@g  
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担保书trust receipt||letter of indemnity iO9nvM<  
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承兑||认付acceptance 
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单张承兑general acceptance 9b"9m*gC  
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有条件承兑qualified acceptance OBI+<2`Oc  
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附条件认付conditional acceptance 83 i1  
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部分认付partial acceptance   C@y}*XV[b