[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。   M)#R_(Q5{  
会计报表statement of account R9yK"  
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往来帐目account current ~2~KcgPsq  
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现在往来帐||存款额current accout (G"b)"Qum  
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销货帐account sales 5RT
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共同计算帐项joint account 6[c LbT0  
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未决帐项outstanding account FQ?H%UcW  
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贷方帐项credit account||creditor account qB7.LR* '  
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借方帐项debit account||debtor account s i
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应付帐||应付未付帐account payable #0L:h?L  
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应收帐||应收未收帐account receivable rP;Fh|w#  
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新交易||新帐new account c1CP12  

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未决帐||老帐old account w_,.  
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现金帐cash account 8o4<F%ot  
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流水帐running account F>n<;<  
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暂记帐||未定帐suspense account A>OL5TCl  
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过期帐||延滞帐overdue account||pastdue account AWQwpaj-  
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杂项帐户sundry account Xj+1]KRN  
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详细帐单||明细表detail account )@1_Dm@0b  
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呆帐bad account |KU>+4 = @  
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会计项目title of account ;n7k_K#0z!  
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会计薄||帐薄account-book ;c:vzF~Q  
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营业报告书||损益计算表account of budiness||business report N<Y-]xS  
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借贷细帐||交验帐account rendered R*Pf
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明细帐account stated Ha)w*1&w"  
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与…银行开立一户头to open an account with dHf_&X2A  
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与…银行建立交易to keep account with OX|/yw8  
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继续记帐to keep account :Nc~rOC_  
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与…有交易to have an account with vx!nC}f"k`  
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作成会计帐||有往来帐项to make out an account with @f*/V e0.  
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清算||清理债务to make up an account eg?vYW  
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清洁帐目||与…停止交易to close ones account with `Ph4!-6#  
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结帐to close an account $`l- c
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清理未付款to ask an account||to demand an account apGf @b  
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结清差额to balance the account with 5"XcVH4g  
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清算to settle an account||to liquidate an account||to square an account !R)v2Mk|  
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审查帐目||监查帐目to audit an account og2]B\mN4  
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检查帐目to examine an account FE$)[w,m  
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转入A的帐户to charge the amount to As account lXv{+ic  
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以计帐方式付款to pay on account 5<ery~q  
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代理某人||为某人on ones account||on account of one q'c'rN^  
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为自己计算||独立帐目on ones own account q1NAKcA<U  
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由某人收益并负风险on ones account and risk||for ones account and risk `;QpPSw+  
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由某人负担for ones account||for account of one ">CjnF2>R  
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按某人指示||列入某人帐户by order and for account of one c5]^jUB6  

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列入5月份帐目for May account XY0Gjo0  
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编入某中帐项下to pass to the account of||to place to the account of t[iE >  
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寄出清算书to send in an account||to send in render an account h a3 Qx  
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支票薄cheque book JBi<TDm/  
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支票陈票人cheque drawer 0I~xD9l9  
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持票人cheque holder n1.]5c3p  
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不记名支票cheque to bearer||bearer cheque h"]v+u`!SM  
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记名支票||认人支票cheque to order m3P%E8<Q#  
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到期支票antedated cheque q.uI
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未到期支票postdated cheque 2/qfK+a  
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保付支票certified cheque B.Ic8'  
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未获兑现支票，退票returned cheque 552c4h/T  
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横线支票crossed cheque $PHKI B(  
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普通横线general crossing (9fqUbG  
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特别横线special crossing jYO@ %bQ  
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空白支票blank cheque E;| q  
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失效支票，过期支票stale cheque k IP~XV~  
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普通支票open cheque O&E1(M|*>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gB71~A{J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8!4=j
  
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支票换现金||兑现to cash a cheque %4i
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清理票款to clear a cheque )p(5$AR
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保证兑现to certify a cheque hc`9Y  
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填写支票数额to fill up a cheque }8fxCW*|  
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支票上划线to cross a cheque !b7]n-1zs  
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开发支票to make out a cheque D$YAi%*H  
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签发支票，开立支票to draw a cheque||to issue a cheque B[S.6"/H  
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透支支票to overdraw a cheque `(_cR@\  
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背书支票to endorse a cheque [I4K`>|Z  
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请付票款||清付票款to pay a cheque||to honour a cheque y~SFlv36
  
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支票退票to dishonour a cheque A0V"5syY  
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拒付支票to refuse a cheque $P866F  
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拒付支票to stop payment of a cheque nxsQDw\hy  
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提示要求付款to present for payment ,au64sH  
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见票即付持票人payable to bearer eG"iJ%I  
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支付指定人payable to order H'q&1^w)  
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已过期||无效out of date||stale Pl}}!<!<z  
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请给出票人R/D||refer to drawer UciW
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?9H
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文字与数字不一致words and figures differ r;|Bc$P  
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支票 l>~:lBO  
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时间已过account closed 2Mu-c:1  
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更改处应加盖印章alterations require initials u%XFFt5  
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时间已过effects not cleared g+ 2SB5 2D  
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停止付款payment stopped \lKQDct. -  
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支票毁损cheque mutilated ;lYO)Z`3\  
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汇款||寄钱to remit||to send money YQQ!1hw  
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寄票供取款||支票支付to send a cheque for payment *k+QX
  
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寄款人a remitter U-WrZ| -  
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收款人a remittee XJ?@l3D:  
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国外汇票foreign Bill ,pLesbI  
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国内汇票inland Bill ?7G[`@^Y  
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跟单汇票documentary bill QQ!,W':  
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空头汇票accommodation bill .S?,%4v%%  
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原始汇票original bill $7BD~U  
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改写||换新票据renewed bill YDmFR,047  
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即期汇票sight bill||bill on demand X;6X K$"  
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…days after date||…days after date…日后付款 7XwFO0==  
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…months after date||…months after date…月后付款 ^3r2Q?d\  
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见票后…日付款…days after sight||…days sight ]I}' [D  
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见票后…月付款…months after sight||…months sight ]"YG7|EU  
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同组票据set of bills a{-}8f6  
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单张汇票sola of exchange||sole of exchange \,_%e[g49  
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远期汇票usance bill||bill at usance N*$Q (K  
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长期汇票long bill y\@XW*_?  
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短期汇票short bill qvab>U`  
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逾期汇票overdue bill Put+<o <  
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宽限日期days of grace |#MA?oz3T  
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电汇telegraphic transfer （T.T） p'_*>%4~  
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邮汇postal order||postal note （Am.）||post office order||money order jT'1k[vJj  
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本票promissory note （P/N） a|66[  
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押汇负责书||押汇保证书letter of hypothecation /<M08ze  
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副保||抵押品||付属担保物collateral security Rb\\6BU0  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance uE+]]ir  
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单张承兑general acceptance Uln[UK  
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有条件承兑qualified acceptance a B%DIH,  
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附条件认付conditional acceptance -x@mS2  
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部分认付partial acceptance   LbvnV~S