[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。   D (8Z90  
会计报表statement of account {<@ud0A:\  
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往来帐目account current _AX,}9
 
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现在往来帐||存款额current accout `ovMfL.u  
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销货帐account sales MGMJeqvr  
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共同计算帐项joint account KYw7Jx`l  
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未决帐项outstanding account Z8FgxR  
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贷方帐项credit account||creditor account \By_mw  
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借方帐项debit account||debtor account l$\B>u,>  
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应付帐||应付未付帐account payable ; 8DtnnE  
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应收帐||应收未收帐account receivable 4]m{^z`1  
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新交易||新帐new account mOh?cjOi  
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未决帐||老帐old account zEO~mJzo  
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现金帐cash account 2bTS,N/>  
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流水帐running account Z]Udx  
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暂记帐||未定帐suspense account ?+7~E8  
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过期帐||延滞帐overdue account||pastdue account ]zyT_}&  
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杂项帐户sundry account O>hh  
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详细帐单||明细表detail account M0lJyzJ  
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呆帐bad account !ck~4~J  
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会计项目title of account HxW/t7Z(  
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会计薄||帐薄account-book hG~.Sc:G  
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营业报告书||损益计算表account of budiness||business report =to.Oa RR  
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借贷细帐||交验帐account rendered !mqIq}h  
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明细帐account stated /mp!%j~  
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与…银行开立一户头to open an account with A7#nBHwxZ  
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与…银行建立交易to keep account with wsQuJrG  
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继续记帐to keep account JQej$=*  
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与…有交易to have an account with wE<r'  
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作成会计帐||有往来帐项to make out an account with f>Ua7!b  
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清算||清理债务to make up an account cVMRS
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清洁帐目||与…停止交易to close ones account with n!SHExBp  
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结帐to close an account /+`%u&<  
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清理未付款to ask an account||to demand an account ]n"RPktx  
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结清差额to balance the account with ] `q]n  
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清算to settle an account||to liquidate an account||to square an account ?tqJkL#  
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审查帐目||监查帐目to audit an account -nHkO&&R  
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检查帐目to examine an account ~9#x=nU:+V  
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转入A的帐户to charge the amount to As account PXtF#,roP  
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以计帐方式付款to pay on account lEHXh2  
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代理某人||为某人on ones account||on account of one <Ist^h+o  
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为自己计算||独立帐目on ones own account r7?nHF  
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由某人收益并负风险on ones account and risk||for ones account and risk f##/-NG  

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由某人负担for ones account||for account of one ~&MDf pl  
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按某人指示||列入某人帐户by order and for account of one W1)<!nwA  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of 5}]+|d;  
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寄出清算书to send in an account||to send in render an account !V/\_P!I  
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支票薄cheque book &zEBfr  
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支票陈票人cheque drawer i(cKg&+ktd  
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持票人cheque holder ;A7JX:*?y=  
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不记名支票cheque to bearer||bearer cheque eQ8t.~5;-  
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记名支票||认人支票cheque to order X~"p]V_  
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到期支票antedated cheque "qR, V9\  
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未到期支票postdated cheque QQV8Vlv"  
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保付支票certified cheque Khc^q*|C)  
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未获兑现支票，退票returned cheque WfG +_iP?  
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横线支票crossed cheque /PTRe5-7  
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普通横线general crossing Is}kCf  
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特别横线special crossing T~Bj],k_  
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空白支票blank cheque -q{N1?tcy  
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失效支票，过期支票stale cheque O |P<s+  
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普通支票open cheque H#;*kc a4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4FRi=d;mP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x$BNFb%I1  
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支票换现金||兑现to cash a cheque Yr-SlO>  
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清理票款to clear a cheque IV. })8
 
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保证兑现to certify a cheque t s
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填写支票数额to fill up a cheque Vl5>o$G|<.  
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支票上划线to cross a cheque o6O-\d7
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque ]}rNxT4<  
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透支支票to overdraw a cheque R~oJ-}iYX  
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背书支票to endorse a cheque G:$
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请付票款||清付票款to pay a cheque||to honour a cheque X#$ oV#  
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支票退票to dishonour a cheque /OztkThx=  
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拒付支票to refuse a cheque o-RZwufZ`  
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拒付支票to stop payment of a cheque .2JZ
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提示要求付款to present for payment }5vKQf  
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见票即付持票人payable to bearer )?[7}(4jI  
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支付指定人payable to order ]gPx%c  
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已过期||无效out of date||stale ZzE(S  
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请给出票人R/D||refer to drawer #(614-r/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ( 9%?ik  
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文字与数字不一致words and figures differ O.Pp*sQ^  
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支票 X:Z3R0  
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时间已过account closed "7
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时间已过effects not cleared *RS/`a;,  
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停止付款payment stopped -b!Z(}JK  

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支票毁损cheque mutilated QD%xmP  
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汇款||寄钱to remit||to send money ~ `}),aA  
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寄票供取款||支票支付to send a cheque for payment xDw~n (*  
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寄款人a remitter rVP\F{Q4Tr  
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收款人a remittee cy@Ri#  
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国外汇票foreign Bill 
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国内汇票inland Bill dz+!yE\f$  
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跟单汇票documentary bill *_I`{9~'  
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空头汇票accommodation bill t<fah3hl  
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原始汇票original bill yfV]f LZ  
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改写||换新票据renewed bill Ojz'p5d`>  
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即期汇票sight bill||bill on demand A^FkU  
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…days after date||…days after date…日后付款 qvu1u GCc  
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…months after date||…months after date…月后付款 az![u)  
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见票后…日付款…days after sight||…days sight 'cc8xC  
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见票后…月付款…months after sight||…months sight >)C7IQ/  
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同组票据set of bills #*pB"L  
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单张汇票sola of exchange||sole of exchange D ksn  
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远期汇票usance bill||bill at usance Xj+_
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长期汇票long bill kJ"rRsK  
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短期汇票short bill ssQ1u.x9  
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逾期汇票overdue bill U@).jpN  
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宽限日期days of grace @bTm.3  
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电汇telegraphic transfer （T.T） <w}i  
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邮汇postal order||postal note （Am.）||post office order||money order )G/
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本票promissory note （P/N） L|APXy]>  
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押汇负责书||押汇保证书letter of hypothecation %LC)sSq{H  
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副保||抵押品||付属担保物collateral security VJK4C8]  
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担保书trust receipt||letter of indemnity "K>!+<  
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承兑||认付acceptance 1*9Yy~w  
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单张承兑general acceptance vr47PM2al  
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有条件承兑qualified acceptance < :eKXH2  
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附条件认付conditional acceptance Rbm+V{EF&  
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部分认付partial acceptance   0_y&9Te