[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。   ak&v/%N  
会计报表statement of account
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往来帐目account current ["9$HL
 
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现在往来帐||存款额current accout 4v$AM8/o  
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销货帐account sales =)LpMTz  
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共同计算帐项joint account =uTV\)  
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未决帐项outstanding account ~Otf "<  
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贷方帐项credit account||creditor account .S;/v--F  
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借方帐项debit account||debtor account I 3PnyNZ  
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应付帐||应付未付帐account payable C/=ZNl9"fn  
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应收帐||应收未收帐account receivable FqfeH_-U  
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新交易||新帐new account =v-D}eJQ=  
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未决帐||老帐old account +]X^b
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现金帐cash account t@\0$V \X  
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流水帐running account U\N`[k.F  
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暂记帐||未定帐suspense account ZyG528O22  
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过期帐||延滞帐overdue account||pastdue account b3ZPlLx6  
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杂项帐户sundry account ty ~U~  
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详细帐单||明细表detail account {r"HR%*u  
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呆帐bad account F 1BPzRo`  
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会计项目title of account B}vI<?c  
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会计薄||帐薄account-book n`6vM4rM)  
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营业报告书||损益计算表account of budiness||business report G2mv6xK'  
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借贷细帐||交验帐account rendered 1\1o65en  
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明细帐account stated RtSk;U1  
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与…银行开立一户头to open an account with A2xORG&FD  
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与…银行建立交易to keep account with 46*?hA7@r(  
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继续记帐to keep account h5F1mr1Sa  
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与…有交易to have an account with *-2u0%  
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作成会计帐||有往来帐项to make out an account with JI K;/1  
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清算||清理债务to make up an account X_XqT  
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清洁帐目||与…停止交易to close ones account with Hq=RtW2  
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结帐to close an account  Y]P]^3  
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清理未付款to ask an account||to demand an account )PZ'{S  
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结清差额to balance the account with 2uz<n}IV  
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清算to settle an account||to liquidate an account||to square an account %T!UEl`v  
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审查帐目||监查帐目to audit an account f:e~ystm  
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检查帐目to examine an account $$`}b^,/  
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转入A的帐户to charge the amount to As account sy4$!,W:  
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以计帐方式付款to pay on account WC0@g5;1[  
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代理某人||为某人on ones account||on account of one sJ25<2/  
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为自己计算||独立帐目on ones own account o^2.&e+dQ  
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由某人收益并负风险on ones account and risk||for ones account and risk ~%m-}Sxc  
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由某人负担for ones account||for account of one f?[IwA`  
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按某人指示||列入某人帐户by order and for account of one c"v#d9  
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列入5月份帐目for May account Hi|'  
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编入某中帐项下to pass to the account of||to place to the account of -%NT)o  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book J+kxb"#d  
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支票陈票人cheque drawer K3M<%  
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持票人cheque holder bo4 :|Z  
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不记名支票cheque to bearer||bearer cheque ]4@_KKP  
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记名支票||认人支票cheque to order !FX;QD@"  
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到期支票antedated cheque 5rr7lwWZ  
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未到期支票postdated cheque G!C2[:[g  
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保付支票certified cheque @TdPeTw\  
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未获兑现支票，退票returned cheque DGz'Dn
  
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横线支票crossed cheque 5wmH3g#0  
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普通横线general crossing EW%%W6O6  
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特别横线special crossing KwndY,QD  
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空白支票blank cheque ClCb.Ozj4  
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失效支票，过期支票stale cheque E{[c8l2B  
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普通支票open cheque 0(VH8@h`O  
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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^Yoq]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,UopGlA ,  
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支票换现金||兑现to cash a cheque GM U.Kt  
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清理票款to clear a cheque O`~G'l&@T  
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保证兑现to certify a cheque =K I4  
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填写支票数额to fill up a cheque VQ5
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支票上划线to cross a cheque ^)<>5.%1''  
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开发支票to make out a cheque 4j|]=58  
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签发支票，开立支票to draw a cheque||to issue a cheque LbOjKM^-  
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透支支票to overdraw a cheque an={h,  
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背书支票to endorse a cheque ,uqS q  
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请付票款||清付票款to pay a cheque||to honour a cheque A1e|Y  
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支票退票to dishonour a cheque [_*%  
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拒付支票to refuse a cheque Tzmo yY  
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拒付支票to stop payment of a cheque KArt4+31  
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提示要求付款to present for payment Bm2"} =  
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见票即付持票人payable to bearer Ql&5fyW  
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支付指定人payable to order Sx?IpcPSm  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer 7.-Q9xv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h'YC!hjp  
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文字与数字不一致words and figures differ '1{co/Y  
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支票 9gR@Q%b)  
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时间已过account closed rKg~H=4x2  
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更改处应加盖印章alterations require initials NF+^  
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时间已过effects not cleared 9nF;$HB  
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停止付款payment stopped [)UL}vAO\q  
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支票毁损cheque mutilated L:UJur%  
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汇款||寄钱to remit||to send money xQ4 5B`$  
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寄票供取款||支票支付to send a cheque for payment {jB& e,  
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寄款人a remitter trD-qi  
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收款人a remittee 2MS-e}mi  
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国外汇票foreign Bill W  &wqN  
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国内汇票inland Bill D|m] ]B  
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跟单汇票documentary bill O#[+= ^  
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空头汇票accommodation bill 2Lravb3  
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原始汇票original bill w]2tb
  
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改写||换新票据renewed bill Z?@1X`@  
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即期汇票sight bill||bill on demand 6k14xPj  
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…days after date||…days after date…日后付款 x.gR
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…months after date||…months after date…月后付款 AH?T}
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见票后…日付款…days after sight||…days sight LHy-y%?i  
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见票后…月付款…months after sight||…months sight ^uG^XY&ItC  
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同组票据set of bills z>n<+tso  
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单张汇票sola of exchange||sole of exchange SM3qPlsF  
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远期汇票usance bill||bill at usance f[S$Gu4-  
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长期汇票long bill {'(1c)q>  
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短期汇票short bill ]t4 9Efw  
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逾期汇票overdue bill ;c>Co:W  
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宽限日期days of grace Hi zMjJ|  
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电汇telegraphic transfer （T.T） ]yR0"<W^xO  
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邮汇postal order||postal note （Am.）||post office order||money order rSGt`#E-s.  
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本票promissory note （P/N） hqPpRSv'  
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押汇负责书||押汇保证书letter of hypothecation #7wOr78  
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副保||抵押品||付属担保物collateral security ^CZ)!3qd1  
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担保书trust receipt||letter of indemnity ?O]iX;2vM  
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承兑||认付acceptance a0s6G3J+9  
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单张承兑general acceptance 0Q2P"1>KT/  
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有条件承兑qualified acceptance ]#UyY
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附条件认付conditional acceptance c[/h7
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部分认付partial acceptance   71nI`.Z