[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。   oZHsCQ%  
会计报表statement of account ~P 1(%FZ  
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往来帐目account current NC)Iu  
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现在往来帐||存款额current accout 'IY?7+[  
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销货帐account sales |!euty ::  
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共同计算帐项joint account 51W\%aB  

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未决帐项outstanding account Z)<ljW  
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贷方帐项credit account||creditor account }OZ%U
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借方帐项debit account||debtor account Rx<m+=  
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应付帐||应付未付帐account payable Q#Q]xJH  
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应收帐||应收未收帐account receivable vQ>x5\r5O_  
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新交易||新帐new account srXGe`VL  
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未决帐||老帐old account A&*l
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现金帐cash account 3TVp oB`  

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流水帐running account F$QN>wPpM  
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暂记帐||未定帐suspense account =)5O( h  
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过期帐||延滞帐overdue account||pastdue account 1DVu`<OXcH  
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杂项帐户sundry account d 4w+5H"u  
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详细帐单||明细表detail account -9TNU7^  
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呆帐bad account soh)IfZ
 
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会计项目title of account p xP,cS  
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会计薄||帐薄account-book H8.Aq\2S  
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营业报告书||损益计算表account of budiness||business report NwPGH=V  
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借贷细帐||交验帐account rendered %N+8K  
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明细帐account stated v"wxHro  
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与…银行开立一户头to open an account with ffyDi1Q  
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与…银行建立交易to keep account with ]^aOYtKX  
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继续记帐to keep account 
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与…有交易to have an account with obA}SF  
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作成会计帐||有往来帐项to make out an account with G bW1Lq&"  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with poLzgd  
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结帐to close an account }5_[t9LX  
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清理未付款to ask an account||to demand an account %@C(H%obWd  
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结清差额to balance the account with U`)\|\NY  
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清算to settle an account||to liquidate an account||to square an account ,=TY:U;?  
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审查帐目||监查帐目to audit an account ojmF:hR"  
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检查帐目to examine an account ]81t~t9LQ  
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转入A的帐户to charge the amount to As account hB?a{#JL  
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以计帐方式付款to pay on account %-nYK3  
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代理某人||为某人on ones account||on account of one ol[sX=5 *  
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为自己计算||独立帐目on ones own account 54lU~ "  
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由某人收益并负风险on ones account and risk||for ones account and risk g)3HVAT  
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由某人负担for ones account||for account of one B5A/Iv)2  
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按某人指示||列入某人帐户by order and for account of one @sr~&YhA  
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列入5月份帐目for May account yv;KKQ
  
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编入某中帐项下to pass to the account of||to place to the account of M1mx{<]A  
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寄出清算书to send in an account||to send in render an account '+s?\X4VC  
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支票薄cheque book w-j^jU><3  
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支票陈票人cheque drawer Pf:;iXH?  
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持票人cheque holder 5%jy7)8C  
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不记名支票cheque to bearer||bearer cheque \zT{zO&!  
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记名支票||认人支票cheque to order 3Fg{?C_l  
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到期支票antedated cheque 3+/^  

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未到期支票postdated cheque W ,5_i7vr  
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保付支票certified cheque IcA]B?+  
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未获兑现支票，退票returned cheque *AG01# ZF  
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横线支票crossed cheque `$Y%c1;  
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普通横线general crossing j 6dlAe  
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特别横线special crossing Ww0dU_  
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空白支票blank cheque [ e#[j{  
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失效支票，过期支票stale cheque ;o?o92d  
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普通支票open cheque lXRB"
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g:YU uZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EX@Cf!GjN  
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支票换现金||兑现to cash a cheque L>pSE'}  
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清理票款to clear a cheque ]/|D
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保证兑现to certify a cheque *, R ~[g  
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填写支票数额to fill up a cheque .*?)L3n+t  
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支票上划线to cross a cheque <9x|)2P  
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开发支票to make out a cheque D=B:tP  
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签发支票，开立支票to draw a cheque||to issue a cheque _I%mY!x\`  
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透支支票to overdraw a cheque OA7=kH@3c  
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背书支票to endorse a cheque xzRC %  
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请付票款||清付票款to pay a cheque||to honour a cheque (CE2]Nv9")  
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支票退票to dishonour a cheque F|&mxsL  
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拒付支票to refuse a cheque lb]k"L%KU7  
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拒付支票to stop payment of a cheque ~5Rh7   
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提示要求付款to present for payment FFH{#|_1  
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见票即付持票人payable to bearer v=H!Y";  
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支付指定人payable to order cH7D@p}  
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已过期||无效out of date||stale ||?wRMV  
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请给出票人R/D||refer to drawer I3?:KVa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds POQ1K O  
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文字与数字不一致words and figures differ o6 [i0S  
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支票 ,<-a 6  
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时间已过account closed :Ee5:S   
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更改处应加盖印章alterations require initials on1mu't_;  
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时间已过effects not cleared UJF }Ye  
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停止付款payment stopped }c,}+{q
 
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支票毁损cheque mutilated `o*g2fW!  
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汇款||寄钱to remit||to send money _mL9G5~r  
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寄票供取款||支票支付to send a cheque for payment p:ST$1 K  
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寄款人a remitter @kwD$%*0  
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收款人a remittee =-pss 47  
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国外汇票foreign Bill )3B5"b,  
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国内汇票inland Bill \a]\jZb
 
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跟单汇票documentary bill X-{:.9  
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空头汇票accommodation bill 'HcDl@E  
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原始汇票original bill NxX1_d  
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改写||换新票据renewed bill ,m b3H  
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即期汇票sight bill||bill on demand GyPN)!X@.&  
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…days after date||…days after date…日后付款 _5LlL#)  
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…months after date||…months after date…月后付款 YWZF*,4  
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见票后…日付款…days after sight||…days sight T? ZMmUE  
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见票后…月付款…months after sight||…months sight zL
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同组票据set of bills dCK-"#T!  
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单张汇票sola of exchange||sole of exchange I(CI')Q  
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远期汇票usance bill||bill at usance W*m[t&;  
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长期汇票long bill wm8x1+P  
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短期汇票short bill  Dn3~8  
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逾期汇票overdue bill ezvaAhd{  
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宽限日期days of grace ]`XuE-Uh  
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电汇telegraphic transfer （T.T） b9N4Gr  
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邮汇postal order||postal note （Am.）||post office order||money order 0mh8.  
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本票promissory note （P/N） }$1;<  
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押汇负责书||押汇保证书letter of hypothecation ^BX@0"&-  
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副保||抵押品||付属担保物collateral security d6EY'*0  
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担保书trust receipt||letter of indemnity jSYg\Z5!  
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承兑||认付acceptance X);Zm7  
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单张承兑general acceptance O)uM&B=  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance j(C UYm  
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部分认付partial acceptance   m2CWQ[u