[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。   ;!<WL@C~  
会计报表statement of account G Q&9b_  
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往来帐目account current {mPaloA  
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现在往来帐||存款额current accout ..qAE.%%  
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销货帐account sales b _fI1f|  
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共同计算帐项joint account _W41
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未决帐项outstanding account OL]^4m  
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贷方帐项credit account||creditor account qO= _i d  
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借方帐项debit account||debtor account >=hOjV;  
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应付帐||应付未付帐account payable R}F0_.  
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应收帐||应收未收帐account receivable ZCi~4&Z#  
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新交易||新帐new account |pJ)w  
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未决帐||老帐old account &Zl$7  
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现金帐cash account '3Yci(t+  
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流水帐running account |ofegO}W7  
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暂记帐||未定帐suspense account N+x0"~T}I  
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过期帐||延滞帐overdue account||pastdue account 1g6AzUXg  
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杂项帐户sundry account /*g3TbUs  
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详细帐单||明细表detail account \|nF55W [  
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呆帐bad account GwxxW  
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会计项目title of account L<!}!v5ja  
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会计薄||帐薄account-book I& ]d6,  
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营业报告书||损益计算表account of budiness||business report RvKP&  
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借贷细帐||交验帐account rendered 
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明细帐account stated LnIln[g:  
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与…银行开立一户头to open an account with  S[!K  
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与…银行建立交易to keep account with ~K}iVX  
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继续记帐to keep account tFt56/4  
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与…有交易to have an account with <+UEM~)  
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作成会计帐||有往来帐项to make out an account with \"Z^{Y[,;  
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清算||清理债务to make up an account D/)wg$MI  
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清洁帐目||与…停止交易to close ones account with xY9#ouF  
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结帐to close an account OE
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清理未付款to ask an account||to demand an account /ivcqVu]  
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结清差额to balance the account with [8|Y2Z\N
 
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清算to settle an account||to liquidate an account||to square an account ]&6# {I-  
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审查帐目||监查帐目to audit an account xi['knUi2-  
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检查帐目to examine an account 9A_{*E(wd  
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转入A的帐户to charge the amount to As account kFKc9}7W  
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以计帐方式付款to pay on account .{+KKa $@G  
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代理某人||为某人on ones account||on account of one Mx9#YJ?t~  
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为自己计算||独立帐目on ones own account 5ncjv@Aa  
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由某人收益并负风险on ones account and risk||for ones account and risk |;xm- AM4r  
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由某人负担for ones account||for account of one m$N`Xj  
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按某人指示||列入某人帐户by order and for account of one F`!B!uY  
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列入5月份帐目for May account 5)712b(&  
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编入某中帐项下to pass to the account of||to place to the account of y98v  
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寄出清算书to send in an account||to send in render an account E :gS*tsY  
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支票薄cheque book 2MT_5j5[N  
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支票陈票人cheque drawer .<xzf4C  
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持票人cheque holder ~kDR9s7  
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不记名支票cheque to bearer||bearer cheque Kmy'z  
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记名支票||认人支票cheque to order PK&3nXF%4  
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到期支票antedated cheque 9gu$vF]9!  
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未到期支票postdated cheque 7CKpt.Sz6  
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保付支票certified cheque oAnNdo  
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未获兑现支票，退票returned cheque Drn{ucIs  
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横线支票crossed cheque 2/*F}w/  
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普通横线general crossing 7z.(pg=  
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特别横线special crossing S\\3?[!p  
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空白支票blank cheque AD$$S.zoD<  
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失效支票，过期支票stale cheque 4yZ'+\ +I  
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普通支票open cheque Z$UPLg3=;_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S1Z~-i*w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S":55YQev!  
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支票换现金||兑现to cash a cheque Q140b;Z  
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清理票款to clear a cheque \d"uR@$3mG  
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保证兑现to certify a cheque X@["Jjp  
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填写支票数额to fill up a cheque ^|b]E  

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支票上划线to cross a cheque ~PTqR2x  
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开发支票to make out a cheque zL^`r)H  
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签发支票，开立支票to draw a cheque||to issue a cheque a>05Yxw  
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透支支票to overdraw a cheque >V01 %fLd  
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背书支票to endorse a cheque 71RG1,  
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请付票款||清付票款to pay a cheque||to honour a cheque EMTAl;P  
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支票退票to dishonour a cheque  9Kpzj43  
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拒付支票to refuse a cheque MF41q%9p  
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拒付支票to stop payment of a cheque ,A{'lu  
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提示要求付款to present for payment lMQ_S"  
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见票即付持票人payable to bearer fYt y7  
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支付指定人payable to order xMpQPTte  
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已过期||无效out of date||stale c1wP/?|.>  
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请给出票人R/D||refer to drawer c*@
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C3hQT 8~  
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文字与数字不一致words and figures differ nG~#o  
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支票 KT9!R  
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时间已过account closed 6!;eJYj,  
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更改处应加盖印章alterations require initials JHvawFBN<u  
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时间已过effects not cleared }iE!( l  
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停止付款payment stopped YR? ujN  
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支票毁损cheque mutilated |ler\"Eu  
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汇款||寄钱to remit||to send money ~ 7^#.  
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寄票供取款||支票支付to send a cheque for payment %0MvCm  
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寄款人a remitter _ mJP=+i  
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收款人a remittee 4b/>ZHFOF;  
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国外汇票foreign Bill  d H ;  
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国内汇票inland Bill N\nxo0sl  
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跟单汇票documentary bill wnr<# =,I'  
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空头汇票accommodation bill 5BAGIO<w  
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原始汇票original bill |J^}BXW'^)  
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改写||换新票据renewed bill fP>~ @^  
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即期汇票sight bill||bill on demand p*5QV  
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…days after date||…days after date…日后付款 @ i*It Hk  
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…months after date||…months after date…月后付款 9=5xt;mEs}  
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见票后…日付款…days after sight||…days sight ,
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见票后…月付款…months after sight||…months sight <_ruVy0]  
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同组票据set of bills 4Je[!X@C  
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单张汇票sola of exchange||sole of exchange A?+cdbxJw  
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远期汇票usance bill||bill at usance
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长期汇票long bill R|'ftFebB.  
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短期汇票short bill 4d63+iM+}  
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逾期汇票overdue bill PdqyNn=  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） *nx$r[Mqj  
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邮汇postal order||postal note （Am.）||post office order||money order r) g:-[Ox9  
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本票promissory note （P/N） E(!b_C&
 
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押汇负责书||押汇保证书letter of hypothecation 0BPUbp(  
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副保||抵押品||付属担保物collateral security g+]o=@  
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担保书trust receipt||letter of indemnity j1O_Az|3  
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承兑||认付acceptance k!py*noy  
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单张承兑general acceptance
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有条件承兑qualified acceptance UsgrI>|l  
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附条件认付conditional acceptance k]rc -c-  
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部分认付partial acceptance   ]Jo}F@\g