[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。   b7v dk  
会计报表statement of account Q?]w{f(  
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往来帐目account current }} #be  
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现在往来帐||存款额current accout w`Xg%*]}  
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销货帐account sales j!CU  
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共同计算帐项joint account FK3Whe{KP{  
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未决帐项outstanding account u#!GMZJN  
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贷方帐项credit account||creditor account We\Y \*!v  
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借方帐项debit account||debtor account &58 {  
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应付帐||应付未付帐account payable F'ENq6  
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应收帐||应收未收帐account receivable LhZZc`|7t  
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未决帐||老帐old account j7,13,t1-  
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现金帐cash account 1O23"o5=  
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流水帐running account / Z1Wy-Z  
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暂记帐||未定帐suspense account 7 TmK  
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过期帐||延滞帐overdue account||pastdue account {[my"n2  
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杂项帐户sundry account nrI"k2oA@  
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详细帐单||明细表detail account mn(/E/  
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呆帐bad account y9=t;qH@|  
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会计项目title of account =.VepX|?D  
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会计薄||帐薄account-book rf)PAdj|~  
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营业报告书||损益计算表account of budiness||business report ^6ExW>K  
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借贷细帐||交验帐account rendered Z@<q/2 ).|  
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明细帐account stated !1D%-=dWX  
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与…银行开立一户头to open an account with Ngn\ nkf  
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与…银行建立交易to keep account with kqjxJ5  
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继续记帐to keep account e@='Q H  
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与…有交易to have an account with 9m<wcZ  
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作成会计帐||有往来帐项to make out an account with $xKg }cO  
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清算||清理债务to make up an account 8Uj68Jl?  
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清洁帐目||与…停止交易to close ones account with [V!^\g\6  
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结帐to close an account m]+X}|  
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清理未付款to ask an account||to demand an account eukX#0/^  
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结清差额to balance the account with ?^e*UJNM  
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清算to settle an account||to liquidate an account||to square an account '=@-aVp  
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审查帐目||监查帐目to audit an account -y7l?N5F>  
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检查帐目to examine an account 8EW`*
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转入A的帐户to charge the amount to As account ijR-?nrR  
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以计帐方式付款to pay on account #/

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代理某人||为某人on ones account||on account of one DI2S %Nl  
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为自己计算||独立帐目on ones own account cSHtl<UY  
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由某人收益并负风险on ones account and risk||for ones account and risk 6w
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由某人负担for ones account||for account of one `qYc#_ELv  
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按某人指示||列入某人帐户by order and for account of one r(/P||`l  
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列入5月份帐目for May account O+3D 5*  
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编入某中帐项下to pass to the account of||to place to the account of F0o18k_"  
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寄出清算书to send in an account||to send in render an account  :L+zUlsf  
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支票薄cheque book  =}1~~  
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支票陈票人cheque drawer 9DocId.  
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持票人cheque holder Zq6ebj  
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不记名支票cheque to bearer||bearer cheque '\3.isTsx  
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记名支票||认人支票cheque to order ^<H#dkECG  
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到期支票antedated cheque 085 ^!AZ  
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未到期支票postdated cheque RI].LB _  
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保付支票certified cheque [_z2z6  
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未获兑现支票，退票returned cheque MZ#2WP)F  
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横线支票crossed cheque >Sl:Z ,g;  
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普通横线general crossing P) 0=@{(  
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特别横线special crossing tw^.(m5d  
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空白支票blank cheque E~U|v'GCd  
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失效支票，过期支票stale cheque RAJ|#I1  
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普通支票open cheque eT \Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Bc`A]U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &_TjRj"  

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支票换现金||兑现to cash a cheque L r]Hvd  
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清理票款to clear a cheque ?DTP-#5Ba  
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保证兑现to certify a cheque G(,~{N||  
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填写支票数额to fill up a cheque LPgI"6cP  
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支票上划线to cross a cheque [~0q )  
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开发支票to make out a cheque YR`rg;n#  
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签发支票，开立支票to draw a cheque||to issue a cheque u 9TlXn  
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透支支票to overdraw a cheque nlnJJM&J$  
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背书支票to endorse a cheque f@g  
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请付票款||清付票款to pay a cheque||to honour a cheque pZn%g]nRD  
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支票退票to dishonour a cheque .k(_j.v  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque 1i2O]e!  
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提示要求付款to present for payment |0mI3r  
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见票即付持票人payable to bearer x=)$sD-3  
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支付指定人payable to order }5Uf`pM8  
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已过期||无效out of date||stale }IL@j A
 
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请给出票人R/D||refer to drawer ]={Hq9d@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i2E7$[  
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文字与数字不一致words and figures differ ^p/mJ1/s7  
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支票 1\uS~R R  
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时间已过account closed ,?+yu6eLb  
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时间已过effects not cleared /_\4(vvf  
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停止付款payment stopped sTDBK!9I  
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支票毁损cheque mutilated ]Ea-?IhD  
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汇款||寄钱to remit||to send money F<[8!^l(z  
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寄票供取款||支票支付to send a cheque for payment xlAaIo)T  
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寄款人a remitter ?jbam!A  
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收款人a remittee CJ_B.  
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国外汇票foreign Bill myXV~6R 3  
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国内汇票inland Bill A.[T#ZB.4  
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跟单汇票documentary bill ?~!h N,h  
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空头汇票accommodation bill wP%;9y2B  
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原始汇票original bill jV(IS
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改写||换新票据renewed bill *G9; d0  
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即期汇票sight bill||bill on demand JOMZ&c^  
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…days after date||…days after date…日后付款 Ac|`5'/Tx  
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…months after date||…months after date…月后付款 q+K`+& @\  
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见票后…日付款…days after sight||…days sight ?}W:DGudZ  
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见票后…月付款…months after sight||…months sight f~]5 A%=cZ  
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同组票据set of bills zI
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单张汇票sola of exchange||sole of exchange w'UP#vT5&  
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远期汇票usance bill||bill at usance &B))3WFy  
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长期汇票long bill }b1P!xb!A  
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短期汇票short bill }@x0@sI9  
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逾期汇票overdue bill 5Eq_L  
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宽限日期days of grace zhFGMF1  
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电汇telegraphic transfer （T.T） `DEz ` D  
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邮汇postal order||postal note （Am.）||post office order||money order 63ht|$G  
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本票promissory note （P/N） x H\5T!  
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押汇负责书||押汇保证书letter of hypothecation 92XzbbLp  
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副保||抵押品||付属担保物collateral security `NrxoU=  
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担保书trust receipt||letter of indemnity l,L#y4#  
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承兑||认付acceptance qY0p)`3!%  
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单张承兑general acceptance K`D>
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有条件承兑qualified acceptance a*!wiTGf  
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附条件认付conditional acceptance G -xW&wC-  

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部分认付partial acceptance   w m!Y5