[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。   "& h;\hL  
会计报表statement of account 0/z=G!z\  
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往来帐目account current {/d<Jm:  
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现在往来帐||存款额current accout oRH]67(Z  
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销货帐account sales z !2-
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共同计算帐项joint account b'F#Y9  
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未决帐项outstanding account \o}m]v i  
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贷方帐项credit account||creditor account j8gw]V/B:  
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借方帐项debit account||debtor account 'VVEd[  
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应付帐||应付未付帐account payable dZ]['y%  
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应收帐||应收未收帐account receivable vxN,oa{hf  
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新交易||新帐new account <WPLjgtn3  
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未决帐||老帐old account VR:4|_o  
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现金帐cash account Lt8J^}kwl  
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流水帐running account ~6bf-Wg'X  
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暂记帐||未定帐suspense account 9|('*  
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过期帐||延滞帐overdue account||pastdue account 108cf~2&  
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杂项帐户sundry account r:xbs0 7  
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详细帐单||明细表detail account 3$ TU2-x;g  
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呆帐bad account Y<vHL<G  
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会计项目title of account 'c6t,%  
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会计薄||帐薄account-book 4lCEzWo[/  
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营业报告书||损益计算表account of budiness||business report jeu|9{iTVu  
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借贷细帐||交验帐account rendered dm(Xy'*iQ  
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明细帐account stated l>t0 H($  
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与…银行开立一户头to open an account with zn3]vU!  
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与…银行建立交易to keep account with ey/=\@[p  
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继续记帐to keep account lK2=[%,~  
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与…有交易to have an account with wV{jJyRl  
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作成会计帐||有往来帐项to make out an account with n~mP7X%wE7  
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清算||清理债务to make up an account mr[+\ 5  
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清洁帐目||与…停止交易to close ones account with tVr^1Y  
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结帐to close an account o ?`LZd:{  
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清理未付款to ask an account||to demand an account " Z2D@l  
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结清差额to balance the account with 3[ cGSI"+  
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清算to settle an account||to liquidate an account||to square an account mrGfu:r  
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审查帐目||监查帐目to audit an account pkEx.R)  
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检查帐目to examine an account .qfU^AHA  
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转入A的帐户to charge the amount to As account 0o]T6
  
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以计帐方式付款to pay on account 'XP  
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代理某人||为某人on ones account||on account of one NhRKP"<CO  
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为自己计算||独立帐目on ones own account C)(/NGf  
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由某人收益并负风险on ones account and risk||for ones account and risk w@i;<LY.  
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由某人负担for ones account||for account of one 8!|LJI  
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按某人指示||列入某人帐户by order and for account of one 7$A=|/'nSA  
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列入5月份帐目for May account j*L-sU  
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编入某中帐项下to pass to the account of||to place to the account of KF}_|~~T  
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寄出清算书to send in an account||to send in render an account .&;:X
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支票薄cheque book I7?s+vyds  
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支票陈票人cheque drawer 2UrE>_  
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持票人cheque holder tr$d?  
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不记名支票cheque to bearer||bearer cheque o>MB8[r  
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记名支票||认人支票cheque to order OJ, Z  
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到期支票antedated cheque n+w$'l  
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未到期支票postdated cheque WS2@; 8.N  
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保付支票certified cheque 4]m?8j) 6b  
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未获兑现支票，退票returned cheque B5
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横线支票crossed cheque e*hCf5=-  
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普通横线general crossing _v +At;Y  
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特别横线special crossing eZ;DNZK av  
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空白支票blank cheque $[g8j`or!  
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失效支票，过期支票stale cheque (q g~l@rf  
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普通支票open cheque Qm2(Z8Gh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n%I9l]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zR_yxs'  
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支票换现金||兑现to cash a cheque NK|m7(
  
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清理票款to clear a cheque bZi;
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保证兑现to certify a cheque 62{[)jt{  
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填写支票数额to fill up a cheque 6Rc%P)6  
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支票上划线to cross a cheque R;
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开发支票to make out a cheque |4u?Q+k%%  
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签发支票，开立支票to draw a cheque||to issue a cheque c0W4<(  
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透支支票to overdraw a cheque >m&r,
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背书支票to endorse a cheque Hn mByn\j  
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请付票款||清付票款to pay a cheque||to honour a cheque PM!7ci  
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支票退票to dishonour a cheque 8ncgTCH:  
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拒付支票to refuse a cheque hr] :bR  
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拒付支票to stop payment of a cheque 6X.lncE@p  
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提示要求付款to present for payment C5jR||  
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见票即付持票人payable to bearer 1@Zjv>jy[  
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支付指定人payable to order %wp#vO-$  
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已过期||无效out of date||stale ?>p<!:E!r  
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请给出票人R/D||refer to drawer @Pc]qu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _ .%\czO  
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文字与数字不一致words and figures differ C||A[JOS  
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支票 PIuk]&L^  
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时间已过account closed ~nk'ZJ   
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更改处应加盖印章alterations require initials ~{[~ =~\u  
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时间已过effects not cleared W.ud<OKP90  
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停止付款payment stopped A`7uw|uO$  
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支票毁损cheque mutilated KLXv?4!  
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汇款||寄钱to remit||to send money X9nt;A2TU+  
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寄票供取款||支票支付to send a cheque for payment B:tS
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寄款人a remitter cW, wN~  
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收款人a remittee $6:j3ZTXrt  
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国外汇票foreign Bill ;tI=xNre`1  
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国内汇票inland Bill 'r4 j;Jn  
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跟单汇票documentary bill d> Y9g  
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空头汇票accommodation bill K|Std)6  
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原始汇票original bill Gy 'l;2  
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改写||换新票据renewed bill w*Sl  
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即期汇票sight bill||bill on demand A[;R_  
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…days after date||…days after date…日后付款 >mT2g  
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…months after date||…months after date…月后付款 RMmDcvM"k  
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见票后…日付款…days after sight||…days sight ?^2(|t9KU  
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见票后…月付款…months after sight||…months sight Gu|} ax"  
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同组票据set of bills OYgD9T.8^  
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单张汇票sola of exchange||sole of exchange zy8W8h(?  
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远期汇票usance bill||bill at usance 5"c
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长期汇票long bill 7<mY{!2iF?  

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短期汇票short bill !TVlsm  
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逾期汇票overdue bill S j)&!  
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宽限日期days of grace >pbO\=j]X  
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电汇telegraphic transfer （T.T） /=*h\8c~  
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邮汇postal order||postal note （Am.）||post office order||money order r;g[<6` !S  
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本票promissory note （P/N） 7$b!-I+a2  
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押汇负责书||押汇保证书letter of hypothecation 3~;LNi  
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副保||抵押品||付属担保物collateral security [`BMi-WQ  
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担保书trust receipt||letter of indemnity WUm83"  
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承兑||认付acceptance ?n)d: )Ud"  
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单张承兑general acceptance 47 xyS%X  
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有条件承兑qualified acceptance ?{[ISk)  
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附条件认付conditional acceptance %N$,1=0*  
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部分认付partial acceptance   cH%qoHgx