[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。   b" [|:F>P  
会计报表statement of account % |L=l{g  
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往来帐目account current $3kH~3{]  
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现在往来帐||存款额current accout XQw9~$  
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销货帐account sales bpa?C  
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共同计算帐项joint account >+T)#.wo&  
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未决帐项outstanding account |JsZJ9W+J  
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贷方帐项credit account||creditor account 5#z1b
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借方帐项debit account||debtor account # T"4RrR  
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应付帐||应付未付帐account payable JK ]PRDyD  
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应收帐||应收未收帐account receivable 2B`JGFcdcB  
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新交易||新帐new account o{[qZc_%  
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未决帐||老帐old account .jK4?}]  
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现金帐cash account -I% 5$`z  
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流水帐running account {
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暂记帐||未定帐suspense account _WbxH  
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过期帐||延滞帐overdue account||pastdue account %SUQ9\SEs  
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杂项帐户sundry account /<BI46B\  
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详细帐单||明细表detail account `qwBn=  
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呆帐bad account k|f4Cf,  
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会计项目title of account '4<1 1(U  
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会计薄||帐薄account-book kAG BdaJ"  
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营业报告书||损益计算表account of budiness||business report >c}u>]D  
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借贷细帐||交验帐account rendered pI<f) r  
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明细帐account stated _PR4`C*  
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与…银行开立一户头to open an account with #A8sLkY  
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与…银行建立交易to keep account with ?!/kZM_ts  
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继续记帐to keep account Yc*;/T}  
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与…有交易to have an account with  %D "I  
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作成会计帐||有往来帐项to make out an account with QkC (uS  
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清算||清理债务to make up an account SByW[JE  
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清洁帐目||与…停止交易to close ones account with 3sZ\0P}   

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结帐to close an account jo@J}`\Zt  
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清理未付款to ask an account||to demand an account 5/Uy{Xt  
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结清差额to balance the account with b ;UJ 88  
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清算to settle an account||to liquidate an account||to square an account S{m%H{A!  
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审查帐目||监查帐目to audit an account 83q6Sv  
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检查帐目to examine an account CeC6hGR5  
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转入A的帐户to charge the amount to As account 'b{]:Y  
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以计帐方式付款to pay on account lU8`F(Mn  
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代理某人||为某人on ones account||on account of one FJP-y5  
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为自己计算||独立帐目on ones own account s!
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由某人收益并负风险on ones account and risk||for ones account and risk %8
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由某人负担for ones account||for account of one W9GVt$T7  
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按某人指示||列入某人帐户by order and for account of one Z>5b;8  
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列入5月份帐目for May account 7E~;xn;  
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编入某中帐项下to pass to the account of||to place to the account of ^,T(mKS  
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寄出清算书to send in an account||to send in render an account a HR"n|7{  
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支票薄cheque book 338k?nHxv  
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支票陈票人cheque drawer ) ahA[  
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持票人cheque holder ]K,Tnyp  
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不记名支票cheque to bearer||bearer cheque *d4eK+U$5  
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记名支票||认人支票cheque to order y,,dCca  
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到期支票antedated cheque HJ[cM6$2  
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未到期支票postdated cheque ^EQ<SCh  
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保付支票certified cheque q\4Xs$APq  
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未获兑现支票，退票returned cheque yEoF4bt  
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横线支票crossed cheque }?_?V&K|  
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普通横线general crossing 6@F9G4<Z  
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特别横线special crossing V]e8a"/[{  
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空白支票blank cheque Q}K"24`=  
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失效支票，过期支票stale cheque iDz++VN
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普通支票open cheque S\YTX%Xm}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FQ7T'G![  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IS{wtuA.  
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支票换现金||兑现to cash a cheque ~hnQUS`A  
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清理票款to clear a cheque 7{)G_?Q&  
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保证兑现to certify a cheque tqvN0vY5  
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填写支票数额to fill up a cheque <ro7vPKNa  
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支票上划线to cross a cheque j9x<Y ]  
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开发支票to make out a cheque H1pO!>M  
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签发支票，开立支票to draw a cheque||to issue a cheque (>UZ<2GPL  
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透支支票to overdraw a cheque RE7?KR>  
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背书支票to endorse a cheque (Ft+uuG  
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请付票款||清付票款to pay a cheque||to honour a cheque Xk~D$~4<  
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支票退票to dishonour a cheque I+%[d^,  
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拒付支票to refuse a cheque o8V5w!+#  
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拒付支票to stop payment of a cheque .;y.]Z/;  
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提示要求付款to present for payment A2I9R;}  
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见票即付持票人payable to bearer O40 ?{v'  
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支付指定人payable to order 7X`g,b!  
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已过期||无效out of date||stale SXSgld2uS  
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请给出票人R/D||refer to drawer !{+,B5 Hc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !4ocZmj\  
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文字与数字不一致words and figures differ *[Imn\hu  
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支票 ~V:\ _{mE  
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时间已过account closed lwR<(u31e  
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更改处应加盖印章alterations require initials %6t
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时间已过effects not cleared H[T?\Lq  
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停止付款payment stopped o]odxr  
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支票毁损cheque mutilated T%+#xl  
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汇款||寄钱to remit||to send money HH`'*$]7  
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寄票供取款||支票支付to send a cheque for payment 1pVS&0W  
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寄款人a remitter cs48*+m  
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收款人a remittee $B+8Of  
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国外汇票foreign Bill je\Ph5"  
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国内汇票inland Bill fy1|$d{'  
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跟单汇票documentary bill - nm"of\o  
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空头汇票accommodation bill >dXGee>'M  
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原始汇票original bill $GV7 o{"&  
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改写||换新票据renewed bill DPY}?dC  
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即期汇票sight bill||bill on demand O^PKn_OJ  
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…days after date||…days after date…日后付款 Y|m+d T6  
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…months after date||…months after date…月后付款 3Aip}<1  
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见票后…日付款…days after sight||…days sight g'f@H-KCD  
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见票后…月付款…months after sight||…months sight iU918!!N  
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同组票据set of bills ~NgA  
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单张汇票sola of exchange||sole of exchange gaxsv[W>^  
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远期汇票usance bill||bill at usance YqD=>P[O  
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长期汇票long bill !n!*/ [}X  
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短期汇票short bill g-k|>-h
 
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逾期汇票overdue bill **0~K";\  
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宽限日期days of grace aK~8B_5k8  
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电汇telegraphic transfer （T.T） }&D WaO]J7  
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邮汇postal order||postal note （Am.）||post office order||money order Hio0HL-  
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本票promissory note （P/N） V &T~zh1  
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押汇负责书||押汇保证书letter of hypothecation >6-
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副保||抵押品||付属担保物collateral security YP<ms  
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担保书trust receipt||letter of indemnity Ne!lH@ql  
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承兑||认付acceptance H8jpxzXv  
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单张承兑general acceptance q i;1L Kc  
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有条件承兑qualified acceptance c6]U E@A  
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附条件认付conditional acceptance IOH}x4  
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部分认付partial acceptance   "k@/3