[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。   R?)M#^"W  
会计报表statement of account hk =nXv2M  

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往来帐目account current !^{0vFWE  
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现在往来帐||存款额current accout kvWP[! j?)  
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销货帐account sales ]ZV.@%+  
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共同计算帐项joint account [$PW {d8|  
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未决帐项outstanding account 5Lmhip  
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贷方帐项credit account||creditor account asDk@Gcu  
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借方帐项debit account||debtor account }e/#dMEi  
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应付帐||应付未付帐account payable 'o D31\@I  
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应收帐||应收未收帐account receivable RKIBFP8.  
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新交易||新帐new account OZDd
  
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未决帐||老帐old account r#8t@W  

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现金帐cash account ;Jh=7w
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流水帐running account `S `,H  
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暂记帐||未定帐suspense account Fe r&X  
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过期帐||延滞帐overdue account||pastdue account wwvS05=[T  
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杂项帐户sundry account D)O2=aQ;]  
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详细帐单||明细表detail account ?*{Vn5aX{  
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呆帐bad account 2|6E
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会计项目title of account >'eY/>n{  
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会计薄||帐薄account-book v=pkze  
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营业报告书||损益计算表account of budiness||business report (93$ L zZ  
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借贷细帐||交验帐account rendered gN/kNck  
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明细帐account stated ["u:_2!4P  
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与…银行开立一户头to open an account with &6@#W]_  
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与…银行建立交易to keep account with S^c;
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继续记帐to keep account J$D/-*/@  
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与…有交易to have an account with Zl\$9
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作成会计帐||有往来帐项to make out an account with 7Eo;TNbb  
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清算||清理债务to make up an account v.!e1ke8D*  
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清洁帐目||与…停止交易to close ones account with ~(x"Y\PEu  
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结帐to close an account 2EC<8}CG  
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清理未付款to ask an account||to demand an account 'E)g )@^  
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结清差额to balance the account with lcR1FbJ
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清算to settle an account||to liquidate an account||to square an account 5_[we1$P  
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审查帐目||监查帐目to audit an account &Vy.)0  
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检查帐目to examine an account eE5j6`5i
 
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转入A的帐户to charge the amount to As account sI5S)^'IQ  
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以计帐方式付款to pay on account 6^sH3=#  
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代理某人||为某人on ones account||on account of one ^IqD^(Kb  
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为自己计算||独立帐目on ones own account F13vc~$Ky  
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由某人收益并负风险on ones account and risk||for ones account and risk }$` PZUw>  
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由某人负担for ones account||for account of one 'xu!t'l&  
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按某人指示||列入某人帐户by order and for account of one gTk*v0WBm  
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列入5月份帐目for May account """pe+Y  
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编入某中帐项下to pass to the account of||to place to the account of h|.{dv  
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寄出清算书to send in an account||to send in render an account \t]_UNGyW  
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支票薄cheque book W?gelu]  
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支票陈票人cheque drawer iCy$ rC  
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持票人cheque holder GpC joNcW{  
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不记名支票cheque to bearer||bearer cheque ZOy^TR  
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记名支票||认人支票cheque to order ~b})=7n.  
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到期支票antedated cheque ,f$ftn\~j/  
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未到期支票postdated cheque 9-EdT4=r,  
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保付支票certified cheque ~N8$abQJV  
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未获兑现支票，退票returned cheque 7w.9PNhy  
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横线支票crossed cheque g5t`YcL  
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普通横线general crossing "B0I$`~wu  
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特别横线special crossing ^<Zye>KO  
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空白支票blank cheque ageTv/  
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失效支票，过期支票stale cheque 0HD
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普通支票open cheque R+tQvxp#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u|75r%p>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 13f'zx(AO  
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支票换现金||兑现to cash a cheque O#Ho08*Xn  
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清理票款to clear a cheque bd)Sb?  
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保证兑现to certify a cheque N$M:&m3^  
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填写支票数额to fill up a cheque C9n*?Mk:  
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支票上划线to cross a cheque z4JhLef%  
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开发支票to make out a cheque 7towjwr  
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签发支票，开立支票to draw a cheque||to issue a cheque Gp2Cwyv  
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透支支票to overdraw a cheque - d^c!Iu|  
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背书支票to endorse a cheque N h1, w  
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请付票款||清付票款to pay a cheque||to honour a cheque &_,.*tha  
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支票退票to dishonour a cheque i:7cdhz  
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拒付支票to refuse a cheque Kc+TcC  
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拒付支票to stop payment of a cheque ;R^=($X  
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提示要求付款to present for payment wN:vI(C  
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见票即付持票人payable to bearer fcw/l,k9  
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支付指定人payable to order @[~j|YH}  
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已过期||无效out of date||stale SeBl*V
  
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请给出票人R/D||refer to drawer WTUC\}#E\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lLN5***47J  
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文字与数字不一致words and figures differ %APeQy"6#^  
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支票 HA~BXxa/  
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时间已过account closed \8/$ZEom  
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更改处应加盖印章alterations require initials j "e]Ui  
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时间已过effects not cleared %( #kJZ  
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停止付款payment stopped ]" .SW5b_  
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支票毁损cheque mutilated r^;1Sm  
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汇款||寄钱to remit||to send money SD]rYIu+  
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寄票供取款||支票支付to send a cheque for payment Imz1"+E~  
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寄款人a remitter ?pkGejcQ  
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收款人a remittee ^2"3h$DJfS  
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国外汇票foreign Bill qw }. QwPT  
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国内汇票inland Bill [Ee <SB{  

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跟单汇票documentary bill F 8 gw3  
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空头汇票accommodation bill TQ25"bWi  
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原始汇票original bill =iE)vY,?"}  
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改写||换新票据renewed bill ~otV'=/my  
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即期汇票sight bill||bill on demand xOdLct  
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…days after date||…days after date…日后付款 t9[%o=N~lD  
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…months after date||…months after date…月后付款 !b'!7p  
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见票后…日付款…days after sight||…days sight 15"[MX A
 
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见票后…月付款…months after sight||…months sight b%|6y  
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同组票据set of bills h#]LXs  
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单张汇票sola of exchange||sole of exchange . /~#  
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远期汇票usance bill||bill at usance _>i<`k  
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长期汇票long bill LGPg\g`  
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短期汇票short bill #5mnSky+s  
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逾期汇票overdue bill J3AS"+]  
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宽限日期days of grace *;<>@*  
lZ5TDS  
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电汇telegraphic transfer （T.T） DK }1T  
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邮汇postal order||postal note （Am.）||post office order||money order z)
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本票promissory note （P/N） 6%2\bI.#  
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押汇负责书||押汇保证书letter of hypothecation {^SHIL  
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副保||抵押品||付属担保物collateral security MU5#p
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担保书trust receipt||letter of indemnity C4 @"@kbr  
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承兑||认付acceptance Kgu#Mi~  
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单张承兑general acceptance  TrmU  
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有条件承兑qualified acceptance CAV Q[r5y  
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附条件认付conditional acceptance +q@g  
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部分认付partial acceptance   K18S j,]B