[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。   F%.xuL
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会计报表statement of account N$aZ== $5  
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往来帐目account current r((Tavn  
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现在往来帐||存款额current accout 2=*=^)FNI  
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销货帐account sales 9w^zY;Y  
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共同计算帐项joint account &~~s6   
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未决帐项outstanding account ~t/JCxa   
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贷方帐项credit account||creditor account PnWD}'0V  
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借方帐项debit account||debtor account 6
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应付帐||应付未付帐account payable &TT":FPR  
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应收帐||应收未收帐account receivable >Q2). E  
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新交易||新帐new account -J$g(sikt  
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未决帐||老帐old account gue(C(~.k_  
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现金帐cash account LM1b
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流水帐running account 0|C[-ppr  
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暂记帐||未定帐suspense account tA qs2  
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过期帐||延滞帐overdue account||pastdue account +89o`u_l%  
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杂项帐户sundry account ZjD2u8e  
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详细帐单||明细表detail account \X opU"  
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呆帐bad account 1UyH0`&  
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会计项目title of account +~:0Dxv W  
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会计薄||帐薄account-book ddMM74  
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营业报告书||损益计算表account of budiness||business report F\P!NSFZV  
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借贷细帐||交验帐account rendered A>y#}^ l]  
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明细帐account stated $YR{f[+L w  
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与…银行开立一户头to open an account with Xa6qvg7/  
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与…银行建立交易to keep account with ],#ZPUn  
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继续记帐to keep account ";58B}ki  
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与…有交易to have an account with 6q !7i%fK?  
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作成会计帐||有往来帐项to make out an account with ob)D{4 B'  
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清算||清理债务to make up an account KN|'|2/|  
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清洁帐目||与…停止交易to close ones account with J\9jsx!WQ  
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结帐to close an account .jy)>"h0  
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清理未付款to ask an account||to demand an account :  ,|=Q}  
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结清差额to balance the account with A89Y;_4y  
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清算to settle an account||to liquidate an account||to square an account lb=2*dFJ1  
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审查帐目||监查帐目to audit an account kvY} yw7  
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检查帐目to examine an account ](idf(j  
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转入A的帐户to charge the amount to As account t;bZc s  
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以计帐方式付款to pay on account >:(6{}b  
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代理某人||为某人on ones account||on account of one Uj y6vgU;  
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为自己计算||独立帐目on ones own account fwz5{>ON
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由某人收益并负风险on ones account and risk||for ones account and risk VhJyWH%(  
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由某人负担for ones account||for account of one 'npT+p$V  
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按某人指示||列入某人帐户by order and for account of one {g23[$X]N  
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列入5月份帐目for May account w7.?zb!N  
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编入某中帐项下to pass to the account of||to place to the account of 96([V|5K  
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寄出清算书to send in an account||to send in render an account v\r7.l:hf  
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支票薄cheque book A(_^_p.|  
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支票陈票人cheque drawer N";dG 3  
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持票人cheque holder u"
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不记名支票cheque to bearer||bearer cheque ]R3pBC"Jv  
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记名支票||认人支票cheque to order G\aLg  
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到期支票antedated cheque #|*,zIYo  
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未到期支票postdated cheque 2 vJ[vsrFv  
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保付支票certified cheque e7)%=F/)  
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未获兑现支票，退票returned cheque ^xkppN2  
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横线支票crossed cheque aSj1P/A  
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普通横线general crossing H* L2gw  
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特别横线special crossing m-KK {{  
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空白支票blank cheque 6Cv2>'{S  
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失效支票，过期支票stale cheque V<7K!<g)b  
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普通支票open cheque 0<]!G|;|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'UG}E@G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <Ibr.L]  
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支票换现金||兑现to cash a cheque a. U:B [v`  
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清理票款to clear a cheque gx9sBkoq5D  
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保证兑现to certify a cheque vKO n7  
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填写支票数额to fill up a cheque c&?H8G)x  
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支票上划线to cross a cheque K]*ERAfM%m  
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开发支票to make out a cheque w8#>xV ^~  
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签发支票，开立支票to draw a cheque||to issue a cheque C^:&3,  
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透支支票to overdraw a cheque XlJux_LD:  
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背书支票to endorse a cheque 'n.9qxY;  
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请付票款||清付票款to pay a cheque||to honour a cheque >:nJTr  
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支票退票to dishonour a cheque &L`p4AZ  
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拒付支票to refuse a cheque $^ dk>Hj>4  
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拒付支票to stop payment of a cheque CPM6T$_qE  
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提示要求付款to present for payment 4c@F.I  
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见票即付持票人payable to bearer d/QM   
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支付指定人payable to order D|#(zjl@  
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已过期||无效out of date||stale YZ P  
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请给出票人R/D||refer to drawer 9DE)5/c`v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7^X_tQf  
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文字与数字不一致words and figures differ }epN<DL  
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支票 Z] }@#/ n  
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时间已过account closed HEN9D/O=  
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更改处应加盖印章alterations require initials `rQl{$9IC  
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时间已过effects not cleared FFGTIT# {"  
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停止付款payment stopped [%:NR  
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支票毁损cheque mutilated dGjvSK<1@  
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汇款||寄钱to remit||to send money 24fWj?A|^  
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寄票供取款||支票支付to send a cheque for payment cPSu!u}D  
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寄款人a remitter k=[Ro  
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收款人a remittee g&V.o5jIhc  
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国外汇票foreign Bill I(4k{=\ph]  
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国内汇票inland Bill IcZ'KV  
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跟单汇票documentary bill {U9jA
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空头汇票accommodation bill ?W(f%/B#  
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原始汇票original bill '%,Re-8O  
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改写||换新票据renewed bill uH#NJoRO  
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即期汇票sight bill||bill on demand T-\
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…days after date||…days after date…日后付款 <KpQu%2(  
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…months after date||…months after date…月后付款 xl3U  
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见票后…日付款…days after sight||…days sight qhtc?A/0}  
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见票后…月付款…months after sight||…months sight }fA3{Ro  
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同组票据set of bills Oj HBzrK  
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单张汇票sola of exchange||sole of exchange ;?rW`e2  
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远期汇票usance bill||bill at usance ^Iz.O  
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长期汇票long bill C"sa.#}  
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短期汇票short bill #wo_  
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逾期汇票overdue bill pxN'E;P-  
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宽限日期days of grace T:-Uy&pBEN  
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电汇telegraphic transfer （T.T） y`N1I  
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邮汇postal order||postal note （Am.）||post office order||money order Ua:EI!`  
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本票promissory note （P/N） ^'h~#7s  
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押汇负责书||押汇保证书letter of hypothecation UeRenp  
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副保||抵押品||付属担保物collateral security LC}]6  
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担保书trust receipt||letter of indemnity xS.0u"[  
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承兑||认付acceptance >):b AfI  
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单张承兑general acceptance [)a,rrhj  
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有条件承兑qualified acceptance mF_/Rhu  
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附条件认付conditional acceptance (R0  
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部分认付partial acceptance   rg $71Ir