[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。   %iYro8g!,  
会计报表statement of account f*hnzj  
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往来帐目account current ts@e ,  
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现在往来帐||存款额current accout N>P" $  
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销货帐account sales Kuk@x.~0m  
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共同计算帐项joint account ygQAA
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未决帐项outstanding account |qf9-36  
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贷方帐项credit account||creditor account *_Pkb
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借方帐项debit account||debtor account jt9@aN.mJN  
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应付帐||应付未付帐account payable ,p..h+l  
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应收帐||应收未收帐account receivable 5(Xq58nhxI  
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新交易||新帐new account ]ddL'>$c$  
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未决帐||老帐old account k.H4Mf(4  
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现金帐cash account /"1[qT\F  
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流水帐running account
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暂记帐||未定帐suspense account <L3ig%#B  
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过期帐||延滞帐overdue account||pastdue account *eUxarI  
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杂项帐户sundry account .OF2O}  
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详细帐单||明细表detail account /KCIb:U  
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呆帐bad account DGx<Nys@B  
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会计项目title of account K6oQx)|  
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会计薄||帐薄account-book K>`*JJ,  
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营业报告书||损益计算表account of budiness||business report WLN;LT  
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借贷细帐||交验帐account rendered =:v5` :  
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明细帐account stated hk+"c^g:j<  
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与…银行开立一户头to open an account with U~[ tp1Z)  
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与…银行建立交易to keep account with =
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继续记帐to keep account lQ+-g#`  
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与…有交易to have an account with g1J]z<&  
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作成会计帐||有往来帐项to make out an account with `ZefSmb  
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清算||清理债务to make up an account GV[[[fu
 
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清洁帐目||与…停止交易to close ones account with <bTa88,)  
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结帐to close an account !E7/:t4  
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清理未付款to ask an account||to demand an account $K G?d>wx  
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结清差额to balance the account with )US)-\^  
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清算to settle an account||to liquidate an account||to square an account o4Ba l^=[  
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审查帐目||监查帐目to audit an account !9N%=6\  
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检查帐目to examine an account 3~S~)quwP  
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转入A的帐户to charge the amount to As account }z*p2)v`  
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以计帐方式付款to pay on account & 3a+6!L[  
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代理某人||为某人on ones account||on account of one 4q~E\l|.5  
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为自己计算||独立帐目on ones own account Yk5kC0B  
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由某人收益并负风险on ones account and risk||for ones account and risk - t+Mh.  
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由某人负担for ones account||for account of one o]j*  
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按某人指示||列入某人帐户by order and for account of one ~Mx fud  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of 7PMZ
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寄出清算书to send in an account||to send in render an account S;NXOsSu  
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支票薄cheque book ,jn?s^X6Dj  
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支票陈票人cheque drawer s:ruCS  
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持票人cheque holder nqBuC  
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不记名支票cheque to bearer||bearer cheque Bag#An1  
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记名支票||认人支票cheque to order .H"hRYPC?  
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到期支票antedated cheque o >Lk`\  
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未到期支票postdated cheque f2wW2]Fg  
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保付支票certified cheque V5B-S.i@  
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未获兑现支票，退票returned cheque u3vmC:bV  
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横线支票crossed cheque kre& J  
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普通横线general crossing ^>Y%L(>  
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特别横线special crossing +,Az\aT/%  
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空白支票blank cheque `?Jg Hk  
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失效支票，过期支票stale cheque AiZFvn[n8  
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普通支票open cheque Eap/7U1Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oDP((I2-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c{Ou^.yR  
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支票换现金||兑现to cash a cheque k|xtr&1N.!  
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清理票款to clear a cheque 'hqBo|  
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保证兑现to certify a cheque (Pbg[ AY  

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填写支票数额to fill up a cheque 8}s.Fg@tE  
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支票上划线to cross a cheque iyta;dw9  
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开发支票to make out a cheque "Wo,'8{v  
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签发支票，开立支票to draw a cheque||to issue a cheque umi5Wb<  
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透支支票to overdraw a cheque .iX# A<E}  
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背书支票to endorse a cheque ]n."<qxeT
 
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请付票款||清付票款to pay a cheque||to honour a cheque 3jB$2: #  
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支票退票to dishonour a cheque +l3=3  
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拒付支票to refuse a cheque YQJ==C1  
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拒付支票to stop payment of a cheque FIxF
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提示要求付款to present for payment 2MZCw^s>  
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见票即付持票人payable to bearer M9zfT!-  
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支付指定人payable to order
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer M1KqY:9E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds giz7{Ai   
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文字与数字不一致words and figures differ )7h$G-fe  
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支票 =:~R=/ZXk  
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时间已过account closed ,cNLkoN  
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更改处应加盖印章alterations require initials R=jI?p  
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时间已过effects not cleared [UH||qW  
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停止付款payment stopped 13>0OKg`#
 
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支票毁损cheque mutilated %\:[ o  
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汇款||寄钱to remit||to send money %rv7Jy   
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寄票供取款||支票支付to send a cheque for payment r[*V qcz  
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寄款人a remitter rogT~G}q  
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收款人a remittee o{y9r{~A  
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国外汇票foreign Bill ;;#q
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国内汇票inland Bill oY933i@l)P  
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跟单汇票documentary bill &B6Ep6QS  
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空头汇票accommodation bill vH :LQ!2  
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原始汇票original bill xdp`<POn%  
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改写||换新票据renewed bill e>6y%v;  
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即期汇票sight bill||bill on demand arIf'
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…days after date||…days after date…日后付款 a L} %2  
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…months after date||…months after date…月后付款 VEWi_;=J1  
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见票后…日付款…days after sight||…days sight ;Y00TGU  
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见票后…月付款…months after sight||…months sight c/D+|X*  
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同组票据set of bills ?M8dP%
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单张汇票sola of exchange||sole of exchange 9Vg?{v!yn  
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远期汇票usance bill||bill at usance ,BH@j%Jmy  
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长期汇票long bill dzARI`  
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短期汇票short bill *QpMF/<?  
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逾期汇票overdue bill 5y 
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宽限日期days of grace 6^V=?~a&z  
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电汇telegraphic transfer （T.T） IshKH-  
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邮汇postal order||postal note （Am.）||post office order||money order oQLq&zRH`f  
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本票promissory note （P/N） hcgMZT!<5  
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押汇负责书||押汇保证书letter of hypothecation o1
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副保||抵押品||付属担保物collateral security :WjpzgPuN  
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担保书trust receipt||letter of indemnity .?D7dyU l1  
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承兑||认付acceptance ?[VM6- &  
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单张承兑general acceptance QHDXW1+|^  
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有条件承兑qualified acceptance zE336  
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附条件认付conditional acceptance bH-ub2@qO  
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部分认付partial acceptance   8|b3j^u