[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。   ;]ZHD$g  
会计报表statement of account vf'jz
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往来帐目account current ZkG##Jp\>  
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现在往来帐||存款额current accout pF{Ri  
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销货帐account sales e&I.kC"j6  
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共同计算帐项joint account ]5M Rp7  
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未决帐项outstanding account k$m
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贷方帐项credit account||creditor account e5y`CXX  
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借方帐项debit account||debtor account tz>X'L  
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应付帐||应付未付帐account payable r]vBr^kq  
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应收帐||应收未收帐account receivable ?~9X:~6\  
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新交易||新帐new account (3S/"
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未决帐||老帐old account "K=)J'/n  
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现金帐cash account
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流水帐running account D*b|(Oi  
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暂记帐||未定帐suspense account oMf h|B  
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过期帐||延滞帐overdue account||pastdue account wYM{x!D  
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杂项帐户sundry account ~Dh}E9E:
 
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详细帐单||明细表detail account =v;@w$#  
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呆帐bad account .w"O/6."  
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会计项目title of account VNfx>&`  
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会计薄||帐薄account-book /zAx`H  

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营业报告书||损益计算表account of budiness||business report eZo%q,L  
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借贷细帐||交验帐account rendered OW^7aw(N6  
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明细帐account stated 
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与…银行开立一户头to open an account with *a4eL [  
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与…银行建立交易to keep account with /P lsF  
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继续记帐to keep account ce\-oT  
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与…有交易to have an account with 7y3; F7V  
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作成会计帐||有往来帐项to make out an account with 3lqhjA  
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清算||清理债务to make up an account H?m2|.  
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清洁帐目||与…停止交易to close ones account with Z^'; xn  
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结帐to close an account YL+W4ld  
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清理未付款to ask an account||to demand an account 9azPUf) C  
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结清差额to balance the account with h7{W-AtM7_  
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清算to settle an account||to liquidate an account||to square an account h ? M0@Z  
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审查帐目||监查帐目to audit an account |[ge,MO:  
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检查帐目to examine an account l[xwH 9'  
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转入A的帐户to charge the amount to As account q/Q*
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以计帐方式付款to pay on account ^l9S5 {  
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代理某人||为某人on ones account||on account of one !@Ox%vK  
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为自己计算||独立帐目on ones own account p(Sfw>t(  
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由某人收益并负风险on ones account and risk||for ones account and risk yk=H@`~!  
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由某人负担for ones account||for account of one 9]Y@eRI<  
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按某人指示||列入某人帐户by order and for account of one Zff zyh  
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列入5月份帐目for May account [P^ .=F  
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编入某中帐项下to pass to the account of||to place to the account of sV-9 xh)i  
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寄出清算书to send in an account||to send in render an account ~($h9*\  
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支票薄cheque book  wqw$6"~  
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支票陈票人cheque drawer )s!x)< d;  
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持票人cheque holder 'E6)6N  
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不记名支票cheque to bearer||bearer cheque daaur T  
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记名支票||认人支票cheque to order F$d`Umqs;P  
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到期支票antedated cheque NKO5c?ds  
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未到期支票postdated cheque E:#VS~  
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保付支票certified cheque i,,UD  
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未获兑现支票，退票returned cheque Y!}BmRLh2  
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横线支票crossed cheque
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普通横线general crossing I@e{>}  
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特别横线special crossing ]hc.cj`\W&  
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空白支票blank cheque .(ki(8Z N  
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失效支票，过期支票stale cheque /(5SJ(a  
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普通支票open cheque bR(rZu5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )L<NW{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4,`Yx s)%  
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支票换现金||兑现to cash a cheque q n5e[Vn  
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清理票款to clear a cheque S=*rWh8)%<  
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保证兑现to certify a cheque YKlYo~fGN9  
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填写支票数额to fill up a cheque tURjIt,I  
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支票上划线to cross a cheque 9~/k25P  
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开发支票to make out a cheque 3#<b!Yz  
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签发支票，开立支票to draw a cheque||to issue a cheque aDceOhfx  
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透支支票to overdraw a cheque v'na{"  
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背书支票to endorse a cheque (cAWT,  
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请付票款||清付票款to pay a cheque||to honour a cheque @-ps[b`z  
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支票退票to dishonour a cheque Ck.LsL-  
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拒付支票to refuse a cheque oHh~!#u  
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拒付支票to stop payment of a cheque 0>{&8:  
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提示要求付款to present for payment tV.qdy/]}  
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见票即付持票人payable to bearer J34/rL/s  
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支付指定人payable to order OeM I  
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已过期||无效out of date||stale k|uW~I)  
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请给出票人R/D||refer to drawer +>bm~6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^ lvYj E  
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文字与数字不一致words and figures differ [KcF0%a  
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支票 #!.26RM:P  
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时间已过account closed W _b!FQ]  
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更改处应加盖印章alterations require initials ^WF/gup\hS  
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时间已过effects not cleared B+VD53 V  
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停止付款payment stopped E\Qm09Dj`<  
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支票毁损cheque mutilated 0Z4o3r
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汇款||寄钱to remit||to send money b
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寄票供取款||支票支付to send a cheque for payment h uIvXl  
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寄款人a remitter =O o4O CF2  
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收款人a remittee 5jey%)=  
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国外汇票foreign Bill pNNvg,hS8  
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国内汇票inland Bill i_{b*o_an  
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跟单汇票documentary bill xT8pwTO  
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空头汇票accommodation bill vPce6 Cl*  
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原始汇票original bill &|YJ?},  
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改写||换新票据renewed bill :G[6c5j|V  
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即期汇票sight bill||bill on demand |PxTm  
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…days after date||…days after date…日后付款 sL!+&Id|  
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…months after date||…months after date…月后付款 jBMGm"NE
 
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见票后…日付款…days after sight||…days sight %CIRN}  
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见票后…月付款…months after sight||…months sight #p7K2  
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同组票据set of bills LTw.w:"J  
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单张汇票sola of exchange||sole of exchange 0sfb$3y  
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远期汇票usance bill||bill at usance pD17r}%  
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长期汇票long bill N|e#&  
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短期汇票short bill 2 9#jKh  
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逾期汇票overdue bill 5m2f\^U  
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宽限日期days of grace Mp?L9  
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电汇telegraphic transfer （T.T） P
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邮汇postal order||postal note （Am.）||post office order||money order oA?EJ~%  
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本票promissory note （P/N） zbI|3  
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押汇负责书||押汇保证书letter of hypothecation 01~ nC@;  

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副保||抵押品||付属担保物collateral security erhez  
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担保书trust receipt||letter of indemnity )|/%]@` N  
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承兑||认付acceptance _2Mpzv  
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单张承兑general acceptance < 0YoZSNGj  
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有条件承兑qualified acceptance JT&RaFX  
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附条件认付conditional acceptance "n_X4e+18P  
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部分认付partial acceptance   9F[_xe@