[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。   4|[<e-W  
会计报表statement of account NWEhAj<w  
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往来帐目account current {7vgHutp  
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现在往来帐||存款额current accout (O$}(Tn  
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销货帐account sales ?-e7e%  
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共同计算帐项joint account n_v02vFAHT  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account wHf&R3fg  
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借方帐项debit account||debtor account oz LH]*  
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应付帐||应付未付帐account payable 6,X+1EXY  
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应收帐||应收未收帐account receivable `xCOR  
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新交易||新帐new account 0LdJZP  
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未决帐||老帐old account k)cP! %
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现金帐cash account {?Od{d9  
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流水帐running account \Wr,<Y  
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暂记帐||未定帐suspense account Lkn4<'un  
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过期帐||延滞帐overdue account||pastdue account (!3;X"l  
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杂项帐户sundry account 6Z?Su(s(5  
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详细帐单||明细表detail account Xh F_]  
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呆帐bad account d$G}iJ8$mp  
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会计项目title of account bWmw3w  
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会计薄||帐薄account-book rzUlO5?R=  
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营业报告书||损益计算表account of budiness||business report @kxel`,$e  
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借贷细帐||交验帐account rendered x#*QfE/E(@  
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明细帐account stated h&;t.Gdf  
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与…银行开立一户头to open an account with mbxbEqz  
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与…银行建立交易to keep account with JSr$-C fH  
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继续记帐to keep account u0Nm.--;_3  
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与…有交易to have an account with rsXq- Pq*  
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作成会计帐||有往来帐项to make out an account with {Ui=b+  
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清算||清理债务to make up an account bm% $86  
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清洁帐目||与…停止交易to close ones account with RQB 4s^t
 
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结帐to close an account D BE
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清理未付款to ask an account||to demand an account `n5"0QRd  
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结清差额to balance the account with qqrq11W  
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清算to settle an account||to liquidate an account||to square an account XxIHoX&  
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审查帐目||监查帐目to audit an account 7\FXz'hA
 
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检查帐目to examine an account +5VLw  
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转入A的帐户to charge the amount to As account ivDGZI9  
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以计帐方式付款to pay on account ./Q,  
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代理某人||为某人on ones account||on account of one [(1c<b2 r  
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为自己计算||独立帐目on ones own account /| 6;Z}2  
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由某人收益并负风险on ones account and risk||for ones account and risk 34\(7JO  
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由某人负担for ones account||for account of one i[wb0yL  
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按某人指示||列入某人帐户by order and for account of one x c{hC4^V  
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列入5月份帐目for May account ? lP':'P  
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编入某中帐项下to pass to the account of||to place to the account of \L"kV!>  
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寄出清算书to send in an account||to send in render an account 720DV+o  
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支票薄cheque book 6i}iAP|0  
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支票陈票人cheque drawer t<#h$}=:Vt  
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持票人cheque holder lv04g} W  
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不记名支票cheque to bearer||bearer cheque P?k0zwOlBl  
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记名支票||认人支票cheque to order 1u:< 25  
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到期支票antedated cheque Fx2bwut.K  
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未到期支票postdated cheque jEZMUqGY!  
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保付支票certified cheque o6uJyCO  
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未获兑现支票，退票returned cheque 0E3[N:s  
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横线支票crossed cheque q-}Fvel u  
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普通横线general crossing )mF5Vw"  
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特别横线special crossing X\bOz[\  
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空白支票blank cheque YoBDvV":@  
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失效支票，过期支票stale cheque .\)U@L~  
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普通支票open cheque < t,zaIi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JB<Sl4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E&2OD [iX  
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支票换现金||兑现to cash a cheque Lr$go6s  
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清理票款to clear a cheque gG<~-8uQ  
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保证兑现to certify a cheque Br1&8L-|%  
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填写支票数额to fill up a cheque s4A43i'g!h  
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支票上划线to cross a cheque P
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开发支票to make out a cheque 3!XjtVhK?I  
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签发支票，开立支票to draw a cheque||to issue a cheque Ta ?_5  
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透支支票to overdraw a cheque LClNxm2X  
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背书支票to endorse a cheque ?pr9f5  
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请付票款||清付票款to pay a cheque||to honour a cheque dgR g>)V  
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支票退票to dishonour a cheque @e(o129  
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拒付支票to refuse a cheque UK595n;P  
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拒付支票to stop payment of a cheque d4u})  
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提示要求付款to present for payment *w^C"^*  
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见票即付持票人payable to bearer %eX{WgH  
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支付指定人payable to order Bc+w+  
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已过期||无效out of date||stale (!ZM{Js%  
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请给出票人R/D||refer to drawer 7|{}\w(I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <v)1<*I  
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文字与数字不一致words and figures differ %SX|o-B~.o  
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支票 dCE0$3'5  
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时间已过account closed
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更改处应加盖印章alterations require initials !Fca~31R'  
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时间已过effects not cleared tXoWwQD;Y  
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停止付款payment stopped q"%_tS  
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支票毁损cheque mutilated ~ DBcIy?  
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汇款||寄钱to remit||to send money >[9J?H  
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寄票供取款||支票支付to send a cheque for payment {t0 ) q  
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寄款人a remitter S4 '  
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收款人a remittee :ctu5{"UJ  
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国外汇票foreign Bill W yB3ls~  
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国内汇票inland Bill &^#VN% {  
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跟单汇票documentary bill `}(b2Hc>  
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空头汇票accommodation bill 1`(tf6op  
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原始汇票original bill  1Md  
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改写||换新票据renewed bill tKuVQH~D  
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即期汇票sight bill||bill on demand #:[t^}  
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…days after date||…days after date…日后付款 vhpNpgz  
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…months after date||…months after date…月后付款 ^G4Py<s  
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见票后…日付款…days after sight||…days sight *h'=3w:G  
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见票后…月付款…months after sight||…months sight hWD;jR  
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同组票据set of bills NWMFtT  
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单张汇票sola of exchange||sole of exchange Fs9I7~L3  
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远期汇票usance bill||bill at usance L<ue$'  
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长期汇票long bill VU&7 P/\f%  
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短期汇票short bill KY51rw.  
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逾期汇票overdue bill 2zs73:z  
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宽限日期days of grace "nw;NIp!  
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电汇telegraphic transfer （T.T） uBNn6j  
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邮汇postal order||postal note （Am.）||post office order||money order X voo=  
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本票promissory note （P/N） tjdaaN#,V  
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押汇负责书||押汇保证书letter of hypothecation .J)I | '  
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副保||抵押品||付属担保物collateral security i{`FmrPO~  
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担保书trust receipt||letter of indemnity 4KIRHnaj  
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承兑||认付acceptance <}<zgOT[1!  
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单张承兑general acceptance /aZ+T5O  
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有条件承兑qualified acceptance y(CS5v#FG  
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附条件认付conditional acceptance YKH\rN6X  
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部分认付partial acceptance  
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