[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。   BC<^a )D=  
会计报表statement of account :#?5X|Gz  
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往来帐目account current $.r hRKs  
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现在往来帐||存款额current accout vv+z'(l  
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销货帐account sales 2M'[,Xe  
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共同计算帐项joint account $,}E   
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未决帐项outstanding account 1@1U/ss1  
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贷方帐项credit account||creditor account .QJ5sgmh  
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借方帐项debit account||debtor account T<p !5`B1  
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应付帐||应付未付帐account payable &NoS=(s,  
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应收帐||应收未收帐account receivable ^ ALly2
  
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新交易||新帐new account *b/`Ya4  
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未决帐||老帐old account _5# y06Q  
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现金帐cash account Vq\`+&A  
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流水帐running account Q[pV!CH  
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暂记帐||未定帐suspense account x+x40!+\  
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过期帐||延滞帐overdue account||pastdue account R0vIbFwj  
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杂项帐户sundry account ~ga`\%J  
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详细帐单||明细表detail account ;\Y&ce  
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呆帐bad account ;YX4:OBqr  
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会计项目title of account /fT+^&  
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会计薄||帐薄account-book :Q_<Z@2Y{  
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营业报告书||损益计算表account of budiness||business report :^x?2% ~K.  
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借贷细帐||交验帐account rendered +0q>fp_K(+  
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明细帐account stated /_Z652@  
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与…银行开立一户头to open an account with '-b*EZU8t  
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与…银行建立交易to keep account with @kU@N?5e  
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继续记帐to keep account mAW,?h  
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与…有交易to have an account with Zg`Mz _?  
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作成会计帐||有往来帐项to make out an account with 5-0{+R5v  
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清算||清理债务to make up an account (S`2[.j
 
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清洁帐目||与…停止交易to close ones account with {Gw.l."  
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结帐to close an account &o97u4xi  
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清理未付款to ask an account||to demand an account CZt \JW+"  
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结清差额to balance the account with ]a3iEA2 (  
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清算to settle an account||to liquidate an account||to square an account [wB9s{CX  
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审查帐目||监查帐目to audit an account TbF4/T1b  
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检查帐目to examine an account ~w;]c_{.b  
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转入A的帐户to charge the amount to As account \Ro^*4B  
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以计帐方式付款to pay on account z]bwnJfd  
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代理某人||为某人on ones account||on account of one X *7\lf2  

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为自己计算||独立帐目on ones own account J!*/a'Cv  

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由某人收益并负风险on ones account and risk||for ones account and risk l@hjP1o  
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由某人负担for ones account||for account of one  G^1b>K  
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按某人指示||列入某人帐户by order and for account of one 7gS1~Q4\V2  
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列入5月份帐目for May account 9=/N|m8.  
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编入某中帐项下to pass to the account of||to place to the account of 5b6s4 ZyV  
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寄出清算书to send in an account||to send in render an account #D
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支票薄cheque book O8N[Jl  
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支票陈票人cheque drawer @)8]e S7  
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持票人cheque holder dy>|cj  
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不记名支票cheque to bearer||bearer cheque ]PNowS\  
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记名支票||认人支票cheque to order ;S/7 h6  
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到期支票antedated cheque XvSIWs  
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未到期支票postdated cheque 1;W=
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保付支票certified cheque px9>:t[P  
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未获兑现支票，退票returned cheque (3EUy"z-  
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横线支票crossed cheque ur2!#bU9  
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普通横线general crossing Wtv#h~jy9  
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特别横线special crossing B[xR-6phW  
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空白支票blank cheque $+:(f{Va*  
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失效支票，过期支票stale cheque O2H/rFx4  
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普通支票open cheque /= ^L iP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1-$P0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a W@oE ~`  
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支票换现金||兑现to cash a cheque {Nq?#%vdT  
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清理票款to clear a cheque caD5Pod4  
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保证兑现to certify a cheque 4!2SS  
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填写支票数额to fill up a cheque WTu{,Q  

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支票上划线to cross a cheque fm6]CU1^  
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开发支票to make out a cheque O<a3DyUa;  
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签发支票，开立支票to draw a cheque||to issue a cheque 2))t*9 ;h  
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透支支票to overdraw a cheque h*l4Y!
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背书支票to endorse a cheque 2?H@$-x>  
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请付票款||清付票款to pay a cheque||to honour a cheque Zr R+QV  
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支票退票to dishonour a cheque ]kH}lr yG  
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拒付支票to refuse a cheque o5V`'[c  
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拒付支票to stop payment of a cheque mC"7)&,F  
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提示要求付款to present for payment L<"k7)k  
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见票即付持票人payable to bearer 0vcET(
 
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支付指定人payable to order r8<JX5zyuo  
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已过期||无效out of date||stale 9c:5t'Qt5.  
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请给出票人R/D||refer to drawer Y<de9Z@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q^u6f?B  
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文字与数字不一致words and figures differ '/n\Tg+  
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支票  9F/|`  
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时间已过account closed VvzPQk  
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更改处应加盖印章alterations require initials Cb+P7[X-  
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时间已过effects not cleared UeFtzty,a  
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停止付款payment stopped QxP` fKC8  
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支票毁损cheque mutilated sxf}Mmsk  
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汇款||寄钱to remit||to send money C!CaGf=  
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寄票供取款||支票支付to send a cheque for payment l6r%nHP@  
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寄款人a remitter M'pY-/.  
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收款人a remittee (!^N~ =e;  
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国外汇票foreign Bill bcGn8  
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国内汇票inland Bill @]}Qh;a~  
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跟单汇票documentary bill Gl3 `e&7  
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空头汇票accommodation bill LNsE7t  
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原始汇票original bill D*<8e?F  
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改写||换新票据renewed bill ?CL  z@u~  
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即期汇票sight bill||bill on demand jb6ZAT<8  
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…days after date||…days after date…日后付款 -v/?>  
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…months after date||…months after date…月后付款 ~h~r]tV*+  
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见票后…日付款…days after sight||…days sight 42H#n]Y  
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见票后…月付款…months after sight||…months sight )GF
 
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同组票据set of bills 3mnLV*aRt  
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单张汇票sola of exchange||sole of exchange 4'u|L&ow  
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远期汇票usance bill||bill at usance ]'z^Kt5S  
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长期汇票long bill o::ymAj  
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短期汇票short bill 19.!$;  
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逾期汇票overdue bill -$Z-hxs ^  
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宽限日期days of grace V
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电汇telegraphic transfer （T.T） we@En .>f  
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邮汇postal order||postal note （Am.）||post office order||money order mfi'>o#  
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本票promissory note （P/N） [8(9.6f  
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押汇负责书||押汇保证书letter of hypothecation XdXS^QA.s  
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副保||抵押品||付属担保物collateral security 4)S?Y"Bs  
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担保书trust receipt||letter of indemnity [(ib9_`A'1  
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承兑||认付acceptance T;e(Q,!H  
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单张承兑general acceptance ,lGwW8$R  
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有条件承兑qualified acceptance h]z|OhG  
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附条件认付conditional acceptance PL2Q!i`[o  
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部分认付partial acceptance   F nRxc