[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。   u%w`:v7Yo(  
会计报表statement of account uV!^,,~  
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往来帐目account current h }B% /U  
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现在往来帐||存款额current accout :2 *g~6  
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销货帐account sales G1vNt7  
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共同计算帐项joint account 3AU;>D^5  
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未决帐项outstanding account YB-h.1T-  
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贷方帐项credit account||creditor account ;lHr =e7  
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借方帐项debit account||debtor account 8fl`r~bqZ  
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应付帐||应付未付帐account payable  ML|FQ  
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应收帐||应收未收帐account receivable bbE!qk;hEP  
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新交易||新帐new account =vX/{C  
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未决帐||老帐old account :tV*7S=)  
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现金帐cash account \NPmym_6J  
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流水帐running account Ayxkv)%:@)  
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暂记帐||未定帐suspense account `dq,>HdW  
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过期帐||延滞帐overdue account||pastdue account H\ F:95  

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杂项帐户sundry account TM%|'^)  
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详细帐单||明细表detail account d,k!qjf=r  
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呆帐bad account 5_GYrR2  
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会计项目title of account em%4Ap  
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会计薄||帐薄account-book IaSR;/  
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营业报告书||损益计算表account of budiness||business report 8{^kQ/]'|  
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借贷细帐||交验帐account rendered o_izl
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明细帐account stated YL!P0o13r  
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与…银行开立一户头to open an account with ~[t[y~Hup  
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与…银行建立交易to keep account with 5AFJC?  
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继续记帐to keep account Zu*F#s!tUI  
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与…有交易to have an account with tH!]Z4}u  
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作成会计帐||有往来帐项to make out an account with tH U2/V:R  
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清算||清理债务to make up an account 'NW
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清洁帐目||与…停止交易to close ones account with p?02C#p  
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结帐to close an account CXH&U@57{  
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清理未付款to ask an account||to demand an account !Lu2  
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结清差额to balance the account with u^&^UxCA  
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清算to settle an account||to liquidate an account||to square an account Q-(zwAaE
 
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审查帐目||监查帐目to audit an account 2_>N/Z4T  
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检查帐目to examine an account kBS9tKBWg  
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转入A的帐户to charge the amount to As account 59LG{R2  
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以计帐方式付款to pay on account &0d#Y]D4`  
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代理某人||为某人on ones account||on account of one @@f"%2ZR[  
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为自己计算||独立帐目on ones own account 9+|$$)  
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由某人收益并负风险on ones account and risk||for ones account and risk =nHUs1rKn  
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由某人负担for ones account||for account of one 4Z3su^XR  
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按某人指示||列入某人帐户by order and for account of one `bq
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列入5月份帐目for May account ic:zsuEm  
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编入某中帐项下to pass to the account of||to place to the account of &u ."A3(  
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寄出清算书to send in an account||to send in render an account gjyYCjF  
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支票薄cheque book k=$TGqQY?  
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支票陈票人cheque drawer 5Pc;5 o0C  
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持票人cheque holder  tU5zF.%  
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不记名支票cheque to bearer||bearer cheque 5DU6rks%
 
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记名支票||认人支票cheque to order g}oi!f$|  
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到期支票antedated cheque oH?b}T=9jz  
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未到期支票postdated cheque a5"D@E  
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保付支票certified cheque jRlYU`?  
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未获兑现支票，退票returned cheque Y]_ruDIW  
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横线支票crossed cheque :pY/-Cgv  
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普通横线general crossing bH9kj/q\b  
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特别横线special crossing L#{S!P,"  
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空白支票blank cheque bo>*fNqAIy  
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失效支票，过期支票stale cheque D/xbF`  
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普通支票open cheque V7Lxfoa4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N^G Mp,8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N,AQsloL7  
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支票换现金||兑现to cash a cheque iRbT/cc{  
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清理票款to clear a cheque / }X1W  
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保证兑现to certify a cheque u;"TTN  
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填写支票数额to fill up a cheque RD
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支票上划线to cross a cheque =pO^7g  
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开发支票to make out a cheque *[Tz![|  
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签发支票，开立支票to draw a cheque||to issue a cheque KIf da
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透支支票to overdraw a cheque 5h-SC
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背书支票to endorse a cheque T{.pM4Hd  
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请付票款||清付票款to pay a cheque||to honour a cheque L-WT]&n_  
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支票退票to dishonour a cheque wPd3F.<$  
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拒付支票to refuse a cheque gjwn7_  
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拒付支票to stop payment of a cheque IqaT?+O\?r  
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提示要求付款to present for payment rNWw?_H-H(  
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见票即付持票人payable to bearer kWMl  
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支付指定人payable to order 2^[`eg  
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已过期||无效out of date||stale A5I)^B<(  
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请给出票人R/D||refer to drawer kzQ+j8.,U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u"cV%(#  
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文字与数字不一致words and figures differ T= y}y  
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支票 _lJ!R:*  
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时间已过account closed Pe_W;q.  
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更改处应加盖印章alterations require initials 36&e.3/#  
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时间已过effects not cleared #?aPisV X>  
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停止付款payment stopped
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支票毁损cheque mutilated t:x\kp  
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汇款||寄钱to remit||to send money $t'MSlF  
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寄票供取款||支票支付to send a cheque for payment 7dTkp!'X-  
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寄款人a remitter 64 wv<r]5j  
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收款人a remittee <Uk}o8E  
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国外汇票foreign Bill X&.ArXn*  
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国内汇票inland Bill 8?B!2  
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跟单汇票documentary bill TM_
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空头汇票accommodation bill GLH0 ]  
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原始汇票original bill Ea=8}6`s  
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改写||换新票据renewed bill p#ZCvPE;uH  
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即期汇票sight bill||bill on demand ;>%r9pz
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…days after date||…days after date…日后付款 Ko| d
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…months after date||…months after date…月后付款 xWH.^o,"  
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见票后…日付款…days after sight||…days sight ~gJwW+  
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见票后…月付款…months after sight||…months sight 9Z$"K-G  
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同组票据set of bills "`/h#np  
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单张汇票sola of exchange||sole of exchange s2p\]|5  
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远期汇票usance bill||bill at usance soB,j3#p'*  
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长期汇票long bill JJ-( Sl  
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短期汇票short bill 5+0gR &|j  
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逾期汇票overdue bill tPWLg),  
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宽限日期days of grace sjHE/qmq-Z  
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电汇telegraphic transfer （T.T） bn&TF3b  
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邮汇postal order||postal note （Am.）||post office order||money order / y 40(l?  
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本票promissory note （P/N） PcMD])Z{G  
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押汇负责书||押汇保证书letter of hypothecation u(.e8~s8  
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副保||抵押品||付属担保物collateral security WM$ MPs  
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担保书trust receipt||letter of indemnity =%K;X\NB  
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承兑||认付acceptance r.&Vw|*>  
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单张承兑general acceptance .o^l z 9:  
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有条件承兑qualified acceptance 7M~K,E(7~  
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附条件认付conditional acceptance V!A~K   
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部分认付partial acceptance   %
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