[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!,Jx  
会计报表statement of account _uacpN/<|  
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往来帐目account current S5M t?v|K  
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现在往来帐||存款额current accout 7EUaf;d^  
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销货帐account sales _1QNO#X  
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共同计算帐项joint account S]+}Zyg  
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未决帐项outstanding account }z6HxB]$  
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贷方帐项credit account||creditor account "wc $'7M  
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借方帐项debit account||debtor account LBzpaLd  
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应付帐||应付未付帐account payable u]"RAH  
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应收帐||应收未收帐account receivable GZo^0U,;  
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新交易||新帐new account 1Pbp=R/7ar  
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未决帐||老帐old account .%o:kq@B  
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现金帐cash account "o`( k
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流水帐running account V&G_B
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暂记帐||未定帐suspense account !Lo{zTDW  
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过期帐||延滞帐overdue account||pastdue account 6eb5q/  
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杂项帐户sundry account Qx:+n`$
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详细帐单||明细表detail account N24+P5  
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呆帐bad account /c09-$M  
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会计项目title of account <ioX|.7ZX  
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会计薄||帐薄account-book !-: a`Vs+  
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营业报告书||损益计算表account of budiness||business report Od "-w<'  
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借贷细帐||交验帐account rendered 9[:nWp^  
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明细帐account stated <>-UPRwqI  
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与…银行开立一户头to open an account with u+{5c5_  
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与…银行建立交易to keep account with IUzRE?Kzf
 
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继续记帐to keep account X]`\NNx  
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与…有交易to have an account with u6I# D _  
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作成会计帐||有往来帐项to make out an account with U;ev3  
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清算||清理债务to make up an account Lc+)#9*d  
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清洁帐目||与…停止交易to close ones account with ci,o'`Q  
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结帐to close an account vVE^Y  
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清理未付款to ask an account||to demand an account g=a-zg9LX  
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结清差额to balance the account with }k'8*v}8  
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清算to settle an account||to liquidate an account||to square an account -0lpsF  
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审查帐目||监查帐目to audit an account L[<MBgFKv  
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检查帐目to examine an account &:w{[H$-  
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转入A的帐户to charge the amount to As account wHdq:,0-!  
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以计帐方式付款to pay on account p}N'>+@=  
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代理某人||为某人on ones account||on account of one "!r7t4  
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为自己计算||独立帐目on ones own account `ffWV;P  
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由某人收益并负风险on ones account and risk||for ones account and risk -,3Ka:  
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由某人负担for ones account||for account of one Ch^Al2)=  
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按某人指示||列入某人帐户by order and for account of one bQEQHqY5  
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列入5月份帐目for May account <c^m
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编入某中帐项下to pass to the account of||to place to the account of 8x[q[  
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寄出清算书to send in an account||to send in render an account "VB-=. A  
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支票薄cheque book B?$pIG^Mn  
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支票陈票人cheque drawer UvxJ _  
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持票人cheque holder dG TAZ(1W  
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不记名支票cheque to bearer||bearer cheque _hM3p  
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记名支票||认人支票cheque to order 6ZR'1_i6i=  
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到期支票antedated cheque 8lT.2H  
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未到期支票postdated cheque X-e)w  
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保付支票certified cheque Ck/4hZ  
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未获兑现支票，退票returned cheque K9;pX2^z9  
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横线支票crossed cheque 0' @^PzX  
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普通横线general crossing bN8GRK )  
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特别横线special crossing > 't=r  
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空白支票blank cheque 6NVf&;laQ  
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失效支票，过期支票stale cheque SYOND>E  
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普通支票open cheque #Wey)DI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T9osueh4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %K@D{)r_^  
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支票换现金||兑现to cash a cheque }xJ9EE*G/  
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清理票款to clear a cheque K, ae-#wgb  
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保证兑现to certify a cheque rhO ]4A  
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填写支票数额to fill up a cheque , |CT|2D>  
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支票上划线to cross a cheque W 'hE,  
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开发支票to make out a cheque 3P-qLbJ  
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签发支票，开立支票to draw a cheque||to issue a cheque b*S:wfw  
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透支支票to overdraw a cheque <"Z]S^>$  
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背书支票to endorse a cheque $p30?\  
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请付票款||清付票款to pay a cheque||to honour a cheque w'oP{=y[  
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支票退票to dishonour a cheque -e_IDE  
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拒付支票to refuse a cheque ,rVm81-2  
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拒付支票to stop payment of a cheque 0Aw.aQ~E8i  
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提示要求付款to present for payment -Zc 6_]F|  
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见票即付持票人payable to bearer S^'?sfq  
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支付指定人payable to order =$;i  
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已过期||无效out of date||stale VZBT 'N  
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请给出票人R/D||refer to drawer ?JO x9;`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MT9c:7}
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文字与数字不一致words and figures differ T^.;yU_B?  
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支票 nTxeV%  
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时间已过account closed H1X38  
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更改处应加盖印章alterations require initials S^0Po%
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时间已过effects not cleared `F5iZWW1  
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停止付款payment stopped "`]G>,r_  
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支票毁损cheque mutilated :L gFd  
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汇款||寄钱to remit||to send money kSx^Uu*  
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寄票供取款||支票支付to send a cheque for payment |hBX"  
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寄款人a remitter :xOne<@  
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收款人a remittee YjaEKM8*  
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国外汇票foreign Bill tPu0r],`o  
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国内汇票inland Bill (A!+$}UR  
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跟单汇票documentary bill | RMIV  
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空头汇票accommodation bill &+V6mH9m@  
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原始汇票original bill fik*-$V`  
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改写||换新票据renewed bill Yq~$Q4  
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即期汇票sight bill||bill on demand * V;L|c  
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…days after date||…days after date…日后付款 "^sh:{  
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…months after date||…months after date…月后付款 V>"nAh]}.  
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见票后…日付款…days after sight||…days sight vo48\w7[  
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见票后…月付款…months after sight||…months sight )6K Q"*  
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同组票据set of bills %N((p[\H  
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单张汇票sola of exchange||sole of exchange D@jG+k-Lm  
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远期汇票usance bill||bill at usance -TIrbYS`  
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长期汇票long bill g&z)y  
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短期汇票short bill =+I~K'2  
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逾期汇票overdue bill +w'"N  
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宽限日期days of grace !Q-h#']~L  
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电汇telegraphic transfer （T.T） U<
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邮汇postal order||postal note （Am.）||post office order||money order |I; tBqN{u  
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本票promissory note （P/N） ;m/h?Y~  
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押汇负责书||押汇保证书letter of hypothecation U;o $=,_p  
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副保||抵押品||付属担保物collateral security O)0}yF$0  
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担保书trust receipt||letter of indemnity x,U'!F  
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承兑||认付acceptance 7WEh'(`  
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单张承兑general acceptance {;z{U;j  

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有条件承兑qualified acceptance q <, b  
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附条件认付conditional acceptance A"SF^p  
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部分认付partial acceptance   $ \yZ;Z: