[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。   d_0(;'
 
会计报表statement of account ( ^@i(XQ  
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往来帐目account current yXv@yn  
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现在往来帐||存款额current accout $ `ptSR  
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销货帐account sales xpo^\E?2  
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共同计算帐项joint account m)"(S  
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未决帐项outstanding account d;wq@e  
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贷方帐项credit account||creditor account &FT`z"^  
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借方帐项debit account||debtor account -PGxG 8S  
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应付帐||应付未付帐account payable W} H~ka  
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应收帐||应收未收帐account receivable svl!"tMXl  
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新交易||新帐new account X9]} UX  
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未决帐||老帐old account LD5`9-  
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现金帐cash account RJerx:]  
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流水帐running account 0;">ETh=  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account 7kE+9HmfMk  
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杂项帐户sundry account /NCN wAj7  
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详细帐单||明细表detail account nYZ6'Iwi'  
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呆帐bad account wLqj<ot  
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会计项目title of account ^ GY^g-R  
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会计薄||帐薄account-book SF,:jpt`Z+  
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营业报告书||损益计算表account of budiness||business report uZrp ^  
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借贷细帐||交验帐account rendered zs I?X>4  
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明细帐account stated hZ e{Ri  
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与…银行开立一户头to open an account with Pm)*zdZ8  
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与…银行建立交易to keep account with ]3Ia>i  
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继续记帐to keep account +39uKOrZ  
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与…有交易to have an account with [i
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作成会计帐||有往来帐项to make out an account with *aCVkFp  
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清算||清理债务to make up an account vJ'22)n
 
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清洁帐目||与…停止交易to close ones account with Z!|r>  
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结帐to close an account `f~bnL  
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清理未付款to ask an account||to demand an account dNt ^lx  
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结清差额to balance the account with 3< $Ek3X  
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清算to settle an account||to liquidate an account||to square an account v0)Y,hW  
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审查帐目||监查帐目to audit an account COHBjufmR  
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检查帐目to examine an account ]FVJQS2h  
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转入A的帐户to charge the amount to As account iKPgiL~  
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以计帐方式付款to pay on account p#P<V%  
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代理某人||为某人on ones account||on account of one xP_%d,  
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为自己计算||独立帐目on ones own account Iv  
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由某人收益并负风险on ones account and risk||for ones account and risk "0PsCr}!  

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由某人负担for ones account||for account of one $dI mA  
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按某人指示||列入某人帐户by order and for account of one 3\P*"65  
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列入5月份帐目for May account r{r~!=u  
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编入某中帐项下to pass to the account of||to place to the account of Ua|iAD1  
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寄出清算书to send in an account||to send in render an account UVlB=  
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支票薄cheque book D<FQVdP  
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支票陈票人cheque drawer 0|-}>>qb\  
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持票人cheque holder {:"<E?+  
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不记名支票cheque to bearer||bearer cheque  \H>T[  
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记名支票||认人支票cheque to order \9p.I?=  
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到期支票antedated cheque 0$`pYW]  
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未到期支票postdated cheque 9A4n8,&sm  
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保付支票certified cheque viU}  
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未获兑现支票，退票returned cheque -eV*I>G  
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横线支票crossed cheque \ CcVk"/  
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普通横线general crossing @qcUxu4  
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特别横线special crossing |j'@no_rv  
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空白支票blank cheque !p\ @1?  
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失效支票，过期支票stale cheque C<:wSS^@1  
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普通支票open cheque p[WlcbBwT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0nI*9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TGG=9a]m  
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支票换现金||兑现to cash a cheque B
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清理票款to clear a cheque w"M!**bP  
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保证兑现to certify a cheque ""V\hHdp  
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填写支票数额to fill up a cheque qa:muW  
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支票上划线to cross a cheque `tHF}  
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开发支票to make out a cheque I L&PN`#  
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签发支票，开立支票to draw a cheque||to issue a cheque A5}N[|z  
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透支支票to overdraw a cheque NS
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背书支票to endorse a cheque >"zN`  
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请付票款||清付票款to pay a cheque||to honour a cheque U; #v-'Z  
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支票退票to dishonour a cheque qssK0!-  
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拒付支票to refuse a cheque KpQ@cc  
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拒付支票to stop payment of a cheque w0.;86<MV  
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提示要求付款to present for payment N40DL_-  
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见票即付持票人payable to bearer <5|:QLqy  
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支付指定人payable to order y 5Kr<cF^  
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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 .Ax]SNZ+:A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \q|
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文字与数字不一致words and figures differ jxgs!B>  
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支票 Gl>*e|}  
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时间已过account closed  }}d,xI  
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更改处应加盖印章alterations require initials ^#z*   
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时间已过effects not cleared U{&gV~  
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停止付款payment stopped m+dJ3  
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支票毁损cheque mutilated FW
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汇款||寄钱to remit||to send money qbD[<T  
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寄票供取款||支票支付to send a cheque for payment !s[[X5  
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寄款人a remitter <2fgao&-n  
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收款人a remittee *L#\#nh7  
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国外汇票foreign Bill 8QFg6#"O  
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国内汇票inland Bill QJtO~~-  
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跟单汇票documentary bill &O^t]7  
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空头汇票accommodation bill RZqou|ki  
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原始汇票original bill IQQ QB  
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改写||换新票据renewed bill -s9()K(vZG  
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即期汇票sight bill||bill on demand "*ww>0[  
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…days after date||…days after date…日后付款 X \qG WpN%  
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…months after date||…months after date…月后付款 Y
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见票后…日付款…days after sight||…days sight 3U%kf<m=  
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见票后…月付款…months after sight||…months sight `j!XWh*$  
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同组票据set of bills t: *1*;  
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单张汇票sola of exchange||sole of exchange U;t1 K  
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远期汇票usance bill||bill at usance "D'"uMS`H  
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长期汇票long bill %a']TX  
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短期汇票short bill WaSZw0U}y  
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逾期汇票overdue bill Sg*+!  
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宽限日期days of grace 8J:=@X^}  
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电汇telegraphic transfer （T.T） d|> /eb.R  
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邮汇postal order||postal note （Am.）||post office order||money order <!F".9c@A  
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本票promissory note （P/N） oX7_v_:J\R  
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押汇负责书||押汇保证书letter of hypothecation RK=Pm7L:`y  
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副保||抵押品||付属担保物collateral security b[<L l%K  
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担保书trust receipt||letter of indemnity 6|IJwP^Q_  
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承兑||认付acceptance 6\k~q.U@XI  
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单张承兑general acceptance _>ZC;+c?  
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有条件承兑qualified acceptance TU':Rt  
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附条件认付conditional acceptance (<rE1w2s:  
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部分认付partial acceptance   M V2$
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