[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。   TUYl><F5v=  
会计报表statement of account QjbPBk Q  
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往来帐目account current m:<3d]L  
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现在往来帐||存款额current accout T mE4p  
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销货帐account sales @(?d0xCg  
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共同计算帐项joint account ;$;/#8`>  
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未决帐项outstanding account /T'nY{  
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贷方帐项credit account||creditor account X;RI7{fW%X  
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借方帐项debit account||debtor account ~`fB\7M  
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应付帐||应付未付帐account payable Ip-jqN J~  
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应收帐||应收未收帐account receivable  {`  
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新交易||新帐new account i i Y[  
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未决帐||老帐old account "TI? qoz  
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现金帐cash account 1jVcL)szU  
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流水帐running account {D< ?.'  
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暂记帐||未定帐suspense account _aYQ(FO  
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过期帐||延滞帐overdue account||pastdue account zZ-*/THB@R  
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杂项帐户sundry account g-36Q~`9v  
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详细帐单||明细表detail account 5N0H^  
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呆帐bad account %3wK.tR  
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会计项目title of account +,,~<Vm  
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会计薄||帐薄account-book Zlhr0itf  
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营业报告书||损益计算表account of budiness||business report KV
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借贷细帐||交验帐account rendered I6+5mv\  
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明细帐account stated  OxRzKT  
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与…银行开立一户头to open an account with .vg
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与…银行建立交易to keep account with V.qB3V$  
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继续记帐to keep account ynhH5P|6,  
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与…有交易to have an account with Ktoxl+I?  
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作成会计帐||有往来帐项to make out an account with t5S S]  
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清算||清理债务to make up an account NeYj[Q~xy  
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清洁帐目||与…停止交易to close ones account with %j yLRT]H  
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结帐to close an account -70Ut 4B  
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清理未付款to ask an account||to demand an account ^vUdf.n9  
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结清差额to balance the account with 4q2aVm  
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清算to settle an account||to liquidate an account||to square an account JVRK\A|R  
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审查帐目||监查帐目to audit an account tcfUhSz,I  
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检查帐目to examine an account 7yK >  
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转入A的帐户to charge the amount to As account {A{=RPL  
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以计帐方式付款to pay on account F9N)UW:w  
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代理某人||为某人on ones account||on account of one  uk16  
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为自己计算||独立帐目on ones own account nI&Tr_"tm  
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由某人收益并负风险on ones account and risk||for ones account and risk K_(o D O  
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由某人负担for ones account||for account of one !>+YEZ"  
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按某人指示||列入某人帐户by order and for account of one ?J io9Zr  
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列入5月份帐目for May account a~=$9+?w  
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编入某中帐项下to pass to the account of||to place to the account of wS9EC}s:Q  
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寄出清算书to send in an account||to send in render an account lOYzo  
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支票薄cheque book Q)#+S(TG  
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支票陈票人cheque drawer :=3Ty]e  
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持票人cheque holder fO|oV0Rw  
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不记名支票cheque to bearer||bearer cheque 3=SIIMp7=  
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记名支票||认人支票cheque to order KF(N=?KO  
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到期支票antedated cheque K=nW|^  
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未到期支票postdated cheque lB3@jF  
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保付支票certified cheque fsRRnD  
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未获兑现支票，退票returned cheque i^`]TOP  
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横线支票crossed cheque Y_S>S(0  
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普通横线general crossing *>"k/XUn$  
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特别横线special crossing *%6NuZ  
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空白支票blank cheque 1j4(/
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失效支票，过期支票stale cheque bvpP/LeY  
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普通支票open cheque =gG_ %]``R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9#C hn~ \  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {
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支票换现金||兑现to cash a cheque _DlkTi5(w  
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清理票款to clear a cheque /d<"{\o  
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保证兑现to certify a cheque -&3WN!egq  
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填写支票数额to fill up a cheque A$w0+&*=  
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支票上划线to cross a cheque IO, kGUS  
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开发支票to make out a cheque 1O<Gg<<,e  
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签发支票，开立支票to draw a cheque||to issue a cheque [8T   
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透支支票to overdraw a cheque YJioR4+q  
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背书支票to endorse a cheque Y+ZQN>  
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请付票款||清付票款to pay a cheque||to honour a cheque Y6_%HYI$  
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支票退票to dishonour a cheque 1-H L#y*7$  
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拒付支票to refuse a cheque dMcC SwYh  
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拒付支票to stop payment of a cheque RC[b+J,q  
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提示要求付款to present for payment NT qtr="  
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见票即付持票人payable to bearer kh11Y1Q0d  
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支付指定人payable to order Lk%u(duU^  
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已过期||无效out of date||stale %?o@YwBo^E  
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请给出票人R/D||refer to drawer uYh6q1@"~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q?Au.q],  
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文字与数字不一致words and figures differ 8QFn/&Ql$B  
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支票 5W0'r'{  
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时间已过account closed =~Ac=j!q  
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更改处应加盖印章alterations require initials /]/3)@wT  
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时间已过effects not cleared ;pU#3e+P8  
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停止付款payment stopped jni }om  
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支票毁损cheque mutilated H}}]Gh.T  
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汇款||寄钱to remit||to send money %@<
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寄票供取款||支票支付to send a cheque for payment 4m%RD&ZN
 
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寄款人a remitter ~o:lh],~  
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收款人a remittee oB27Y&nO  
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国外汇票foreign Bill *iB_$7n`  
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国内汇票inland Bill [guJd";  
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跟单汇票documentary bill 9N>Dp N  
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空头汇票accommodation bill Lwgk}!KR  
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原始汇票original bill <J=9,tv<  
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改写||换新票据renewed bill =iy%;>I`  
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即期汇票sight bill||bill on demand yG?,8!/]  
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…days after date||…days after date…日后付款 bH+p5Fd;  
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…months after date||…months after date…月后付款 mM"!=' z  
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见票后…日付款…days after sight||…days sight ?4wS/_C/
 
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见票后…月付款…months after sight||…months sight A?8f 6  
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同组票据set of bills 7Zp'}Om<I  
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单张汇票sola of exchange||sole of exchange zghUwW|K  
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远期汇票usance bill||bill at usance |Vc8W0~0  
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长期汇票long bill j?4k{?x  
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短期汇票short bill T(K~be  
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逾期汇票overdue bill D Cx3_  
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宽限日期days of grace 3{ i'8  
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电汇telegraphic transfer （T.T） 5an#,vCn{  
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邮汇postal order||postal note （Am.）||post office order||money order #rM/  
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本票promissory note （P/N）  bz'V
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押汇负责书||押汇保证书letter of hypothecation SDpaW6(_  
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副保||抵押品||付属担保物collateral security S83wAr9T  
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担保书trust receipt||letter of indemnity Dz;^'  
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承兑||认付acceptance J (F]?H  
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单张承兑general acceptance "mr;!"LA  
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有条件承兑qualified acceptance VE1 B"s</  
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附条件认付conditional acceptance /Hb'3,jN  
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部分认付partial acceptance   5#/"0:2