[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。   io&FW!J.  
会计报表statement of account !=uaB.  
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往来帐目account current {l0[`"EF  
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现在往来帐||存款额current accout _^%DfMP3i\  
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销货帐account sales yg@8&;bP`  
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共同计算帐项joint account i)!2DXn  
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未决帐项outstanding account ,=
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贷方帐项credit account||creditor account <jAn~=Uq[,  
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借方帐项debit account||debtor account (=-6'23q)  
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应付帐||应付未付帐account payable :<P3fW  
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应收帐||应收未收帐account receivable dW 5@Z-9  
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新交易||新帐new account e>T;'7HSS"  
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未决帐||老帐old account |)65y  
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现金帐cash account j  Gp&P  
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流水帐running account tbXl5x0  
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暂记帐||未定帐suspense account /.WIED}>  
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过期帐||延滞帐overdue account||pastdue account r"9hpZH  
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杂项帐户sundry account !l-Q.=yw  
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详细帐单||明细表detail account DkEf;P  
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呆帐bad account _;,"!'R`f  
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会计项目title of account '=`af>Nc  
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会计薄||帐薄account-book & }7+.^  
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营业报告书||损益计算表account of budiness||business report mM r$~^P:  
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借贷细帐||交验帐account rendered cw,|,uXq 6  
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明细帐account stated &]tm'N25  
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与…银行开立一户头to open an account with ^u2x26].  
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与…银行建立交易to keep account with S5:&_&R8[  
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继续记帐to keep account ->*~e~T  
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与…有交易to have an account with iaJLIrl  
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作成会计帐||有往来帐项to make out an account with Cd]g+R}j  
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清算||清理债务to make up an account  YCVT0d  
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清洁帐目||与…停止交易to close ones account with 3ZbqZ"rE  
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结帐to close an account ^G 'n z  
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清理未付款to ask an account||to demand an account lWH#/5`h  
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结清差额to balance the account with E3(o}O  
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清算to settle an account||to liquidate an account||to square an account :0ltq><?  
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审查帐目||监查帐目to audit an account y\4/M6  
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检查帐目to examine an account $BT[fJ'k  
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转入A的帐户to charge the amount to As account IlwHHt;njp  
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以计帐方式付款to pay on account WgG$ r  
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代理某人||为某人on ones account||on account of one ~{);Ab.9+  

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为自己计算||独立帐目on ones own account 9ZG:2ncdJ  
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由某人收益并负风险on ones account and risk||for ones account and risk ?R
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由某人负担for ones account||for account of one G,c2 ?^
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按某人指示||列入某人帐户by order and for account of one sekei6#fi  
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列入5月份帐目for May account 9:GP~oI j  
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编入某中帐项下to pass to the account of||to place to the account of Rj
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寄出清算书to send in an account||to send in render an account c`UFNNm=  
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支票薄cheque book r:g
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支票陈票人cheque drawer 1|!)*!hu  
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持票人cheque holder _Gaem"k|  
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不记名支票cheque to bearer||bearer cheque 5XzsqeG|  
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记名支票||认人支票cheque to order vdQ#CG$/  
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到期支票antedated cheque wfEL .h  
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未到期支票postdated cheque *]h"J]  
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保付支票certified cheque
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未获兑现支票，退票returned cheque frDMFEXXP  
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横线支票crossed cheque QRrAyRf[  
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普通横线general crossing i=]
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特别横线special crossing 9L3P'!Z  
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空白支票blank cheque ebNRZJ?C,  
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失效支票，过期支票stale cheque w+)wrJTtm  
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普通支票open cheque He5y;5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \9tJ/~   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]3,  
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支票换现金||兑现to cash a cheque E<u(Yw6=  
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清理票款to clear a cheque ?u:mscb  
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保证兑现to certify a cheque iHf):J?8 y  
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填写支票数额to fill up a cheque >R6mI  
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支票上划线to cross a cheque &Z!y>k%6
 
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开发支票to make out a cheque Bsg^[~jWJu  
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签发支票，开立支票to draw a cheque||to issue a cheque @6+_0^  
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透支支票to overdraw a cheque Pw]r&)I`y[  
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背书支票to endorse a cheque Igw HC0W  
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请付票款||清付票款to pay a cheque||to honour a cheque jck(cc=R  
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支票退票to dishonour a cheque m{U
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拒付支票to refuse a cheque GhcH"D%-  
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拒付支票to stop payment of a cheque p$x>I3C(\  
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提示要求付款to present for payment '-n Iy$>  
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见票即付持票人payable to bearer >Je$WE3  
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支付指定人payable to order QQ{*j7i)  
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已过期||无效out of date||stale }QQl.'
 
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请给出票人R/D||refer to drawer '-I \G6w9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4L`,G:J,;  
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文字与数字不一致words and figures differ 'x?|tKzd  
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支票 %yKcp5_  
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时间已过account closed IIXA)b!  
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更改处应加盖印章alterations require initials 32anmVnf  

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时间已过effects not cleared rAW7Zp~KK  
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停止付款payment stopped `O.pT{Lf  
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支票毁损cheque mutilated V8o, e  
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汇款||寄钱to remit||to send money sH1ucZ>9Y  
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寄票供取款||支票支付to send a cheque for payment )NZ&m$I|-  
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寄款人a remitter )M[FPJP}  
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收款人a remittee ,5t_}d|3C=  
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国外汇票foreign Bill KlBT9"6"  
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国内汇票inland Bill i{Q,>Rt  
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跟单汇票documentary bill TDg<&ND3  
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空头汇票accommodation bill v Oo^H  
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原始汇票original bill 'q8:1i9\[  
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改写||换新票据renewed bill 'Q*lp!2>  
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即期汇票sight bill||bill on demand EzCi%>q  
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…days after date||…days after date…日后付款 AVc|(~V  
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…months after date||…months after date…月后付款 Fj<a;oV  
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见票后…日付款…days after sight||…days sight @_;vE(!5  
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见票后…月付款…months after sight||…months sight ~}K$z  
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同组票据set of bills TP=#U^g*  
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单张汇票sola of exchange||sole of exchange %b ^.Gw\L  
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远期汇票usance bill||bill at usance R&L^+?  
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长期汇票long bill ~\7peH%  
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短期汇票short bill hOcVxSc.  
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逾期汇票overdue bill T`Qg+Q$  
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宽限日期days of grace f q[,9lK  
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电汇telegraphic transfer （T.T） 9%bqY 9NFd  
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邮汇postal order||postal note （Am.）||post office order||money order ! d" i  
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本票promissory note （P/N） UE%~SVi.#  
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押汇负责书||押汇保证书letter of hypothecation soB5sFt&]  
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副保||抵押品||付属担保物collateral security .^JsnP  
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担保书trust receipt||letter of indemnity 4qLH3I[Y  
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承兑||认付acceptance _6&TCd<  
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单张承兑general acceptance 3 /
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有条件承兑qualified acceptance j= Ebk;6p  
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附条件认付conditional acceptance dd@-9?6M  
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部分认付partial acceptance   Ju 0