[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。   ~7:Q+ 0,,  
会计报表statement of account (3&P8ZGNR  
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往来帐目account current m2[J5n?zLL  
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现在往来帐||存款额current accout V6_~"pRR=  
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销货帐account sales gUme({h&|  
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共同计算帐项joint account 7,Y+FZ  
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未决帐项outstanding account  Kxi@"<`S  
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贷方帐项credit account||creditor account ,fvhP $n  
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借方帐项debit account||debtor account AI-ZZ6lzR  
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应付帐||应付未付帐account payable g|M>C:ZT  
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应收帐||应收未收帐account receivable j9.%(*  
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新交易||新帐new account 'N`x@(  
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未决帐||老帐old account bVr`a*EM  
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现金帐cash account t-SZBNb  
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流水帐running account F(w<YU%6  
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暂记帐||未定帐suspense account m?=J;r"Re  
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过期帐||延滞帐overdue account||pastdue account 10_>EY`  
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杂项帐户sundry account zL3I!& z2  
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详细帐单||明细表detail account hJ?PV@xy
 

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呆帐bad account $&sV.fGu  
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会计项目title of account vZPBjloT!.  
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会计薄||帐薄account-book s<5PsR  
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营业报告书||损益计算表account of budiness||business report 5+t$4N+P  
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借贷细帐||交验帐account rendered z~ua#(z1S  
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明细帐account stated aJ[|80U  
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与…银行开立一户头to open an account with 7v}(R:*  
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与…银行建立交易to keep account with 2"WP>>b80  
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继续记帐to keep account N;4wbUPL7h  
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与…有交易to have an account with a'O-0]g,  
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作成会计帐||有往来帐项to make out an account with ndw&F'.r  
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清算||清理债务to make up an account @?gRWH;Pq  
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清洁帐目||与…停止交易to close ones account with Z6&bUZF$bE  
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结帐to close an account ;WgzR_'!'  
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清理未付款to ask an account||to demand an account #"C
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结清差额to balance the account with 8t
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清算to settle an account||to liquidate an account||to square an account qCq?`0&#  
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审查帐目||监查帐目to audit an account :d~mlyFI6P  
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检查帐目to examine an account U*XdFH}vV  
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转入A的帐户to charge the amount to As account UJjtDV3@_g  
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以计帐方式付款to pay on account b#n  
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代理某人||为某人on ones account||on account of one <3Rq!w/  
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为自己计算||独立帐目on ones own account Q+'fTmT[,  
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由某人收益并负风险on ones account and risk||for ones account and risk WGo ryvEx  
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由某人负担for ones account||for account of one $4k bOqn4  

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按某人指示||列入某人帐户by order and for account of one rLbFaLeQ  
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列入5月份帐目for May account }I
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编入某中帐项下to pass to the account of||to place to the account of w)h"?'m~  
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寄出清算书to send in an account||to send in render an account Y"dTm;&  
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支票薄cheque book !_?HSDAj"n  
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支票陈票人cheque drawer fLgHQ  
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持票人cheque holder >_X( rar0  
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不记名支票cheque to bearer||bearer cheque T n,Ifo3  
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记名支票||认人支票cheque to order ?MiMwVR  
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到期支票antedated cheque ,- _ReL  
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未到期支票postdated cheque ^{g+HFTA@  
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保付支票certified cheque <"S/M]9  
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未获兑现支票，退票returned cheque mPi{:  
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横线支票crossed cheque 3N{ ZX{}  
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普通横线general crossing [_p&,$z8[  
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特别横线special crossing yy\d<-X~  
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空白支票blank cheque &E!-~'|z  
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失效支票，过期支票stale cheque I44bm?[S  
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普通支票open cheque a7l-kG=R;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O7T wM Yh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,0[h`FN  
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支票换现金||兑现to cash a cheque V9kL\Ys  
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清理票款to clear a cheque _&6&sp<n  
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保证兑现to certify a cheque Ot_xeg;7  
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填写支票数额to fill up a cheque mEe JK3D[  
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支票上划线to cross a cheque UGJ# "9  
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开发支票to make out a cheque |>P`Gl]E  
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签发支票，开立支票to draw a cheque||to issue a cheque Ym*Ed[S  
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透支支票to overdraw a cheque d`;_~{sleR  
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背书支票to endorse a cheque Vee`q.  
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请付票款||清付票款to pay a cheque||to honour a cheque w;(`!^xv  
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支票退票to dishonour a cheque NK+iLXC  
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拒付支票to refuse a cheque b;O|-2AR  
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拒付支票to stop payment of a cheque |8b*BnS
  
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提示要求付款to present for payment 0 ej!!WP  
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见票即付持票人payable to bearer dM(}1%2  
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支付指定人payable to order 2rq)U+
  
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已过期||无效out of date||stale b<B|p|  
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请给出票人R/D||refer to drawer Z;aQ/n[`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !+4}x;!8  
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文字与数字不一致words and figures differ DT_HG|  
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支票 ?]081l7cd  
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时间已过account closed Yz0ruhEMk  
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更改处应加盖印章alterations require initials R ;^[4<&  
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时间已过effects not cleared l t r=_  
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停止付款payment stopped lztPexyXZ  
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支票毁损cheque mutilated e =V
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汇款||寄钱to remit||to send money G8@({ EY  
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寄票供取款||支票支付to send a cheque for payment mCe,(/>l+  
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寄款人a remitter i)P.Omr  
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收款人a remittee QP)-O*+AA
 
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国外汇票foreign Bill s<|.vVi"  
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国内汇票inland Bill q*TH),)J  
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跟单汇票documentary bill gzvEy^X  
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空头汇票accommodation bill B%Dy;zdWd/  
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原始汇票original bill ?3kfhR  
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改写||换新票据renewed bill S3i%7f^C?N  
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即期汇票sight bill||bill on demand  ^.&uYF&  
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…days after date||…days after date…日后付款 "3LOL/7f  
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…months after date||…months after date…月后付款 m m'n#%\G  
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见票后…日付款…days after sight||…days sight sbZ)z#Tr  
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见票后…月付款…months after sight||…months sight YvHP]N{SA'  
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同组票据set of bills 28C/ ^4  
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单张汇票sola of exchange||sole of exchange D5Wo e&g,  
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远期汇票usance bill||bill at usance m"<0sqD;  
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长期汇票long bill <w` R;  
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短期汇票short bill  msM  
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逾期汇票overdue bill P{i\x#  
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宽限日期days of grace H dw;=]-  
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电汇telegraphic transfer （T.T） O`Er*-O  
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邮汇postal order||postal note （Am.）||post office order||money order t'|A0r$  
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本票promissory note （P/N） y<0zAsT  
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押汇负责书||押汇保证书letter of hypothecation Y<-h#_  
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副保||抵押品||付属担保物collateral security bc=,$  
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担保书trust receipt||letter of indemnity `qnp   
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承兑||认付acceptance _HF66 )X7  
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单张承兑general acceptance pMB!I9q  
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有条件承兑qualified acceptance Wip@MGt J  
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附条件认付conditional acceptance ]8q#@%v}  
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部分认付partial acceptance   @~k4,dJ