[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。   -7O/ed+  
会计报表statement of account z`5I1#PVA  
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往来帐目account current U(N$6{i_  
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现在往来帐||存款额current accout ee_\_"  
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销货帐account sales GnOo+hB  
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共同计算帐项joint account XC1lo4|  
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未决帐项outstanding account vEe  
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贷方帐项credit account||creditor account mF}k}0  
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借方帐项debit account||debtor account 4_%FSW8-  
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应付帐||应付未付帐account payable HCIF9{o1j>  
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应收帐||应收未收帐account receivable C)
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新交易||新帐new account j'*p  
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未决帐||老帐old account :_\!t45  
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现金帐cash account DYKV54\ue  
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流水帐running account ls"\YSq$  
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暂记帐||未定帐suspense account ]<;i}n| <  
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过期帐||延滞帐overdue account||pastdue account _ K+V?-=  
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杂项帐户sundry account W3V{Xk|  
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详细帐单||明细表detail account 9 QCpXy  
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呆帐bad account -6~dJTm[t  
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会计项目title of account >H1 |c%w  
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会计薄||帐薄account-book x:n9dm  
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营业报告书||损益计算表account of budiness||business report 22Y!u00D  
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借贷细帐||交验帐account rendered ! F;<xgw  
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明细帐account stated {80oRD2=Q  
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与…银行开立一户头to open an account with pRiH,:\  
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与…银行建立交易to keep account with A ^4kYOe  
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继续记帐to keep account w$b+R8.n)  
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与…有交易to have an account with BDm88<]  
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作成会计帐||有往来帐项to make out an account with  9
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清算||清理债务to make up an account 3XApY'  
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清洁帐目||与…停止交易to close ones account with {8!ZKlB  
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结帐to close an account H)`CncB  
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清理未付款to ask an account||to demand an account {[M0y*^64$  
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结清差额to balance the account with ,2 zt.aqB  

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清算to settle an account||to liquidate an account||to square an account 4 [R8(U[g  
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审查帐目||监查帐目to audit an account 5cyddlaat  
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检查帐目to examine an account pY+.SuM  
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转入A的帐户to charge the amount to As account BA~a?"HS  
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以计帐方式付款to pay on account g \ErJ+i
 
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代理某人||为某人on ones account||on account of one Z~r[;={,  
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为自己计算||独立帐目on ones own account $7Jfb<y  
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由某人收益并负风险on ones account and risk||for ones account and risk gKmX^A5<  
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由某人负担for ones account||for account of one  Sa%zre@  
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按某人指示||列入某人帐户by order and for account of one .CVUEK@Z4  
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列入5月份帐目for May account _Ny8j~  
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编入某中帐项下to pass to the account of||to place to the account of ?Q@L-H`  
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寄出清算书to send in an account||to send in render an account ' nMApPl  
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支票薄cheque book ue@8voZhS/  
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支票陈票人cheque drawer x
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持票人cheque holder tG/1p

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不记名支票cheque to bearer||bearer cheque F<5nGx cC  
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记名支票||认人支票cheque to order N<(HPE};  
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到期支票antedated cheque s;J\Kc?"|  
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未到期支票postdated cheque f/ajejYo?,  
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保付支票certified cheque |6%.VY2b  
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未获兑现支票，退票returned cheque Noh?^@T`Ov  
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横线支票crossed cheque o'P
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普通横线general crossing pcH<gF(k  
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特别横线special crossing cx^{/U?9}  
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空白支票blank cheque cXN _*%  
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失效支票，过期支票stale cheque ?z/Vgk+9|  
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普通支票open cheque SMoz:J*Q(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iePf ]O*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ue$zH"w  
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支票换现金||兑现to cash a cheque nrpI5t.b  
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清理票款to clear a cheque '#Dg8/r!  
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保证兑现to certify a cheque }+RB =#~o  
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填写支票数额to fill up a cheque |}[nH>  
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支票上划线to cross a cheque 6EJVD!#[K  
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开发支票to make out a cheque vR>o}%`  
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签发支票，开立支票to draw a cheque||to issue a cheque #[ -\lU|  
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透支支票to overdraw a cheque 27 GhE  
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背书支票to endorse a cheque Q\kub_I{@  
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请付票款||清付票款to pay a cheque||to honour a cheque =P^wh  
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支票退票to dishonour a cheque w1|Hy2D`0  
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拒付支票to refuse a cheque .~klG&>aV  
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拒付支票to stop payment of a cheque ?IYY'fS"  
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提示要求付款to present for payment ~OFvu}]  
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见票即付持票人payable to bearer -{g
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支付指定人payable to order `
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已过期||无效out of date||stale :FQ1[X1xm  
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请给出票人R/D||refer to drawer 1dG06<!
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %|"Qi]c d  
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文字与数字不一致words and figures differ zg}YGu|J  
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支票 }NmNanW^  
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时间已过account closed x8N|($1  
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更改处应加盖印章alterations require initials xHkxc}h  
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时间已过effects not cleared %5B%KCCN  
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停止付款payment stopped zICI_*~  
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支票毁损cheque mutilated 5vOCCW  
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汇款||寄钱to remit||to send money Y94MI1O5$  
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寄票供取款||支票支付to send a cheque for payment P%>?[9!Nt  
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寄款人a remitter b`~wGe  
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收款人a remittee hC<14  
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国外汇票foreign Bill W|R-J  
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国内汇票inland Bill A"l{?;~  
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跟单汇票documentary bill J=}F2C   
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空头汇票accommodation bill Wmz`&nsn[  
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原始汇票original bill S+I^!gT  
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改写||换新票据renewed bill 8LrK94  
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即期汇票sight bill||bill on demand }~I|t!GL  
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…days after date||…days after date…日后付款 .Ff_s  
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…months after date||…months after date…月后付款 +/cg w,  
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见票后…日付款…days after sight||…days sight ,2zKQ2z  
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见票后…月付款…months after sight||…months sight Yj8&  
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同组票据set of bills }$aNOf%:  
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单张汇票sola of exchange||sole of exchange =K'L|QKF  
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远期汇票usance bill||bill at usance V
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长期汇票long bill ;=p;v .l  
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短期汇票short bill :,YLx9i>  
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逾期汇票overdue bill gKQ@!UU8  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） =,E'~ P  
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邮汇postal order||postal note （Am.）||post office order||money order (WMLNv  
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本票promissory note （P/N） n|Ma&qs  
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押汇负责书||押汇保证书letter of hypothecation Tvrc%L(]  
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副保||抵押品||付属担保物collateral security _<Vg[-:1  

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担保书trust receipt||letter of indemnity Nc:U4  
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承兑||认付acceptance Y?e3Bx7*b  
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单张承兑general acceptance $1=v.'Y  
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有条件承兑qualified acceptance <WgG=Kf)N  
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附条件认付conditional acceptance k0=|10bi  
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部分认付partial acceptance   8Q)y%7{6