[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。   !
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会计报表statement of account ]$0{PBndW  
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往来帐目account current 2/B(T5PY@  
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现在往来帐||存款额current accout J +<|8D  
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销货帐account sales "pMXTRb  
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共同计算帐项joint account wT*`Od8w  
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未决帐项outstanding account HA GWA2wQ  
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贷方帐项credit account||creditor account 9Ki86  
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借方帐项debit account||debtor account  b$rBxe\  
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应付帐||应付未付帐account payable .!)7x3|$[  
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应收帐||应收未收帐account receivable z81I2?v[Jr  
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新交易||新帐new account Fo~C,@/Qt  
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未决帐||老帐old account Ge(r6"%7  
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现金帐cash account xu& v(C9  
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流水帐running account '|WMt g  
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暂记帐||未定帐suspense account joM98H@  
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过期帐||延滞帐overdue account||pastdue account $R7d*\(G  
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杂项帐户sundry account .>CqZN,^  
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详细帐单||明细表detail account OaU$ [Z'8  
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呆帐bad account T*A_F [  
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会计项目title of account WdIr3  
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会计薄||帐薄account-book E\RQm}Z09  
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营业报告书||损益计算表account of budiness||business report m$[\(Z(/  
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借贷细帐||交验帐account rendered UN,@K9  

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明细帐account stated  /H!I90  
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与…银行开立一户头to open an account with LvW9kL+WiQ  
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与…银行建立交易to keep account with ^>k[T.  
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继续记帐to keep account :X2B+}6_&  
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与…有交易to have an account with p^~l
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作成会计帐||有往来帐项to make out an account with YSv\T '3  
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清算||清理债务to make up an account SV8rZ
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清洁帐目||与…停止交易to close ones account with Eiz\Nb  
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结帐to close an account e2/&X;2  
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清理未付款to ask an account||to demand an account i"|'p/9@q  
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结清差额to balance the account with f9OVylm  
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清算to settle an account||to liquidate an account||to square an account m,*t}j0 7  
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审查帐目||监查帐目to audit an account 183'1Z$KA  
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检查帐目to examine an account PjRKYa_U  
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转入A的帐户to charge the amount to As account 1v,4[;{  
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以计帐方式付款to pay on account M|Z]B<_x  
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代理某人||为某人on ones account||on account of one ,uDB]  
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为自己计算||独立帐目on ones own account ]+fL6"OD/2  
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由某人收益并负风险on ones account and risk||for ones account and risk H( cY=d,  
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由某人负担for ones account||for account of one Lo9+#ITyx  
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按某人指示||列入某人帐户by order and for account of one >f}rM20Vm  
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列入5月份帐目for May account :c<C;.  
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编入某中帐项下to pass to the account of||to place to the account of cBc6*%ZD  
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寄出清算书to send in an account||to send in render an account [R& P.E7w'  
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支票薄cheque book gp(w6:w  
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支票陈票人cheque drawer  rd. "mG.  
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持票人cheque holder =cqaA^HQL  
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不记名支票cheque to bearer||bearer cheque D~8f6Ko"m  
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记名支票||认人支票cheque to order evtn/.kDR  
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到期支票antedated cheque (Z6[a{}1i  
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未到期支票postdated cheque /WMG)#kw'  
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保付支票certified cheque j+Wgj
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未获兑现支票，退票returned cheque RwT.B+Onuy  
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横线支票crossed cheque s9O] tk  
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普通横线general crossing !A!zG)Ue<  
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特别横线special crossing h_y<A@[P}  
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空白支票blank cheque KGK8;Q,O  
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失效支票，过期支票stale cheque w_A-:S 5C
 
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普通支票open cheque ?;uzx7@F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ho^1T3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 15nc  
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支票换现金||兑现to cash a cheque 0r+-}5aSl5  
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清理票款to clear a cheque i?*&1 i@  
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保证兑现to certify a cheque /[{?zS{  
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填写支票数额to fill up a cheque _);1dcnR  
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支票上划线to cross a cheque r Ld,Izi  
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开发支票to make out a cheque 5{cA
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签发支票，开立支票to draw a cheque||to issue a cheque <_42h|-  
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透支支票to overdraw a cheque U*1~Zf  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque 3zh'5qQ  
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支票退票to dishonour a cheque ` qt4~rD  
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拒付支票to refuse a cheque gb@!Co3  
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拒付支票to stop payment of a cheque xn6E f"  
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提示要求付款to present for payment 9N'$Y*. d<  
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见票即付持票人payable to bearer IM +Dm  
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支付指定人payable to order &4{%3w_/  
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已过期||无效out of date||stale A Y! zXJ_$  
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请给出票人R/D||refer to drawer RmzK?muk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L(8Q%oX%o  
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文字与数字不一致words and figures differ PE4{;|a }  
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支票 Xf#;GYO|2  
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时间已过account closed xQmk2S` y  
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更改处应加盖印章alterations require initials kB~:HQf  
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时间已过effects not cleared wefQmRK  
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停止付款payment stopped SJy?
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支票毁损cheque mutilated b[u_r,b  
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汇款||寄钱to remit||to send money y2<g
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寄票供取款||支票支付to send a cheque for payment 1nvs51?H  
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寄款人a remitter l+T\DZ  
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收款人a remittee -R:1-0I$  
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国外汇票foreign Bill 2o/AH \=2  
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国内汇票inland Bill /] R]7  
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跟单汇票documentary bill 6o{anHBB  
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空头汇票accommodation bill 43 |zjE  
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原始汇票original bill * y`^Fc  
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改写||换新票据renewed bill |e+I5  
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即期汇票sight bill||bill on demand d)dIIzv  
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…days after date||…days after date…日后付款 @++ X H}  
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…months after date||…months after date…月后付款 5*4P_q(AxD  
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见票后…日付款…days after sight||…days sight 5"@<7/2qI  
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见票后…月付款…months after sight||…months sight 8xL-j2w  
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同组票据set of bills NUm3E4  
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单张汇票sola of exchange||sole of exchange :*Ckq~[Hg  
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远期汇票usance bill||bill at usance Lu-owP7nB  
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长期汇票long bill ~r|.GY  
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短期汇票short bill (-"A5(X:/  
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逾期汇票overdue bill =Jem.Ph  
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宽限日期days of grace hWDgMmo7  
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电汇telegraphic transfer （T.T） 9>zN27  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） rhL<JTS  
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押汇负责书||押汇保证书letter of hypothecation o AQ92~b  
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副保||抵押品||付属担保物collateral security cYGZZC8|K  
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担保书trust receipt||letter of indemnity TF3Tha]  
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承兑||认付acceptance S - 7JDE>  
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单张承兑general acceptance 8q0f#/`v  
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有条件承兑qualified acceptance ;$0za]x  
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附条件认付conditional acceptance huN(Q{fj  
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部分认付partial acceptance   zV2c`he%z