[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。   MT.D#jv&  
会计报表statement of account vv`,H~M6  
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往来帐目account current M!]g36h[  
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现在往来帐||存款额current accout `xu/|} )KI  
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销货帐account sales REKv&^FLN  
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共同计算帐项joint account 6R%NjEW:  
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未决帐项outstanding account Ke,$3Yx  
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贷方帐项credit account||creditor account naW
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借方帐项debit account||debtor account nXcOFU  
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应付帐||应付未付帐account payable Dh{sVRA  
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应收帐||应收未收帐account receivable 5qx$=6PT  
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新交易||新帐new account ?.b.mkJ  
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未决帐||老帐old account mBZg(TY  
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现金帐cash account p[lciWEW  
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流水帐running account }c~o3t(7`b  
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暂记帐||未定帐suspense account =/jCDY  
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过期帐||延滞帐overdue account||pastdue account gr y]!4Hy  
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杂项帐户sundry account -N]%)Hy  
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详细帐单||明细表detail account PRE\2lLY  
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呆帐bad account 56
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会计项目title of account bez_|fY{T  
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会计薄||帐薄account-book Fl'+ C   
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营业报告书||损益计算表account of budiness||business report ,ruL7|T&  
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借贷细帐||交验帐account rendered D
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明细帐account stated xxN=,p  
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与…银行开立一户头to open an account with "$VqOSo  
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与…银行建立交易to keep account with w
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继续记帐to keep account n' \poB?  
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与…有交易to have an account with qDQ$Zq[  
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作成会计帐||有往来帐项to make out an account with ;eG,T-:
 
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清算||清理债务to make up an account `(r[BV|h}  
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清洁帐目||与…停止交易to close ones account with Wn(pz)+Y  

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结帐to close an account |G+6R-_  
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清理未付款to ask an account||to demand an account 1]L 0r  
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结清差额to balance the account with ~Bll\3-=  
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清算to settle an account||to liquidate an account||to square an account (RP"VEVR  
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审查帐目||监查帐目to audit an account 3x=f}SO&  
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检查帐目to examine an account Y<'T;@  
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转入A的帐户to charge the amount to As account os<B}D[  
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以计帐方式付款to pay on account ~bSPtH ]6d  
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代理某人||为某人on ones account||on account of one ,&Iw5E[  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk #&JhA2]q  
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由某人负担for ones account||for account of one 1wX0x.4d  
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按某人指示||列入某人帐户by order and for account of one  `Pa)H  
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列入5月份帐目for May account ZJCD)?]=3  
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编入某中帐项下to pass to the account of||to place to the account of W`}C0[%VW  
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寄出清算书to send in an account||to send in render an account F9DY\EI  
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支票薄cheque book jSLNQ  
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支票陈票人cheque drawer H5@N<v5u  
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持票人cheque holder %k
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不记名支票cheque to bearer||bearer cheque j7&57'
 
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记名支票||认人支票cheque to order d,r%LjNI  
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到期支票antedated cheque -"u9s[L{  
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未到期支票postdated cheque hhu!'(j  
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保付支票certified cheque '/9q7?[E!  
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未获兑现支票，退票returned cheque LE)$_i8gX  
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横线支票crossed cheque :>o0zG[;f  
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普通横线general crossing 6|{&7=1t  
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特别横线special crossing 9:GP~oI j  
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空白支票blank cheque `m8WLj  
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失效支票，过期支票stale cheque _%Ua8bR$  
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普通支票open cheque $+ N~Fa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vceD/N8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C^;8M
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支票换现金||兑现to cash a cheque 3& 5b!Y  
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清理票款to clear a cheque -Ah&|!/  
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保证兑现to certify a cheque zK1]o-wSAT  
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填写支票数额to fill up a cheque nCp_RJu  
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支票上划线to cross a cheque /'E[03I~  
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开发支票to make out a cheque yzT1Zg_ER  
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签发支票，开立支票to draw a cheque||to issue a cheque S@S4<R1{\  
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透支支票to overdraw a cheque 0bc>yZ\R  
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背书支票to endorse a cheque JhwHsx/  
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请付票款||清付票款to pay a cheque||to honour a cheque m[Ihte->  
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支票退票to dishonour a cheque U
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拒付支票to refuse a cheque ;<''oY  
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拒付支票to stop payment of a cheque K@%T5M4j  
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提示要求付款to present for payment "=C~IW  
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见票即付持票人payable to bearer ,Nhv#U<$  
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支付指定人payable to order @&&}J  
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已过期||无效out of date||stale IBeorDIZ  
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请给出票人R/D||refer to drawer $uFvZ?w&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >@cBDS<6R  
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文字与数字不一致words and figures differ 8jL^q;R_(  
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支票 Nl,iz_2]  
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时间已过account closed oHv.EO  
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更改处应加盖印章alterations require initials q2
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时间已过effects not cleared gpzFY"MS=  
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停止付款payment stopped et/l7+/'  
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支票毁损cheque mutilated {6Nbar@3  
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汇款||寄钱to remit||to send money \Wppl,"6c  
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寄票供取款||支票支付to send a cheque for payment be_h uZ  
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寄款人a remitter YKayaI\*  
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收款人a remittee /FW$)w2{j  
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国外汇票foreign Bill 4XJ']M(5;  
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国内汇票inland Bill {(F}SF{  
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跟单汇票documentary bill XPt>klf  
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空头汇票accommodation bill :AuKQ`c  
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原始汇票original bill -\ew,y  
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改写||换新票据renewed bill "8(8]GgYx  
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即期汇票sight bill||bill on demand d=\\ik8  
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…days after date||…days after date…日后付款 mwz!7Q   
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…months after date||…months after date…月后付款 O=!EqaExW  
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见票后…日付款…days after sight||…days sight 0? KvR``Aj  
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见票后…月付款…months after sight||…months sight 5'(#Sf
 
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同组票据set of bills !
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单张汇票sola of exchange||sole of exchange 3J^'x  
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远期汇票usance bill||bill at usance PV/hnVUl  
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长期汇票long bill O-<nLB!Wf  
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短期汇票short bill kIm)Um  
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逾期汇票overdue bill 7O_@ b$Q  
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宽限日期days of grace %gF; A*  
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电汇telegraphic transfer （T.T） bNUb  
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邮汇postal order||postal note （Am.）||post office order||money order HFJna2B`  
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本票promissory note （P/N） Kq`C5  
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押汇负责书||押汇保证书letter of hypothecation o"O=Epg  
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副保||抵押品||付属担保物collateral security ;Up'+[Vj'C  
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担保书trust receipt||letter of indemnity pYtG%<  
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承兑||认付acceptance Uu~7+oaQ  
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单张承兑general acceptance Fai_v{&?  
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有条件承兑qualified acceptance +mM=`[Z`??  
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附条件认付conditional acceptance mR3 )$!  
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部分认付partial acceptance   &`#k1t'