[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。   /EUv=89{!  
会计报表statement of account PUB|XgQDY:  
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往来帐目account current DBl.bgf  
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现在往来帐||存款额current accout SGW2'  
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销货帐account sales X75>C<  
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共同计算帐项joint account 2 [a#wz'  
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未决帐项outstanding account SU"-%}~O#,  
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贷方帐项credit account||creditor account n6;jIf|  
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借方帐项debit account||debtor account cTmo
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应付帐||应付未付帐account payable {zBf*x  
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应收帐||应收未收帐account receivable =?T\zLN=  
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新交易||新帐new account aOfL
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未决帐||老帐old account OBi9aFoQ  
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现金帐cash account xn1  
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流水帐running account jDIO,XuF  
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暂记帐||未定帐suspense account <",4O  
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过期帐||延滞帐overdue account||pastdue account X|t?{.p  
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杂项帐户sundry account 6c>t|=Ss(  
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详细帐单||明细表detail account #K'3`dpL  
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呆帐bad account ]h~=lItTRZ  
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会计项目title of account *,{. oO9#  
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会计薄||帐薄account-book , fFB.q"  
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营业报告书||损益计算表account of budiness||business report ~?m';  
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借贷细帐||交验帐account rendered 5t#+UR  
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明细帐account stated L
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与…银行开立一户头to open an account with db$Th=s[  
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与…银行建立交易to keep account with _HX1E  
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继续记帐to keep account evNo(U\C  
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与…有交易to have an account with <#<4A0:  
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作成会计帐||有往来帐项to make out an account with Ls)y.u  
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清算||清理债务to make up an account Ks.m5R  
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清洁帐目||与…停止交易to close ones account with _+YCwg  
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结帐to close an account Og[NRd +  
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清理未付款to ask an account||to demand an account <-62m8N|  
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结清差额to balance the account with _Qg^>}]A1  
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清算to settle an account||to liquidate an account||to square an account 7_C;-  
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审查帐目||监查帐目to audit an account v9R#=m/
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检查帐目to examine an account 3"=%[  
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转入A的帐户to charge the amount to As account sPY*2B  

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以计帐方式付款to pay on account E
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代理某人||为某人on ones account||on account of one {N1Ss|6  
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为自己计算||独立帐目on ones own account cmgI,n-o?  
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由某人收益并负风险on ones account and risk||for ones account and risk K=Z~$)Og)  
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由某人负担for ones account||for account of one 9
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按某人指示||列入某人帐户by order and for account of one MGpP'G:
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列入5月份帐目for May account !4-B xeNY\  
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编入某中帐项下to pass to the account of||to place to the account of =au7'i|6  
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寄出清算书to send in an account||to send in render an account 2u 8z>/G  
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支票薄cheque book q#9JJWSs  
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支票陈票人cheque drawer 9x;CJhX
 
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持票人cheque holder 9pAklD4  
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不记名支票cheque to bearer||bearer cheque I|jGu9G  
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记名支票||认人支票cheque to order ^6&?R ?y  
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到期支票antedated cheque paFiuQ  
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未到期支票postdated cheque @C[]o.r  
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保付支票certified cheque PF$K> d  
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未获兑现支票，退票returned cheque W)WL1@!Z  
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横线支票crossed cheque );4lM%]eb  
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普通横线general crossing jKFypIZ4  
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特别横线special crossing S*3N6*-l"  
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空白支票blank cheque |&JCf=  
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失效支票，过期支票stale cheque D{hsa  
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普通支票open cheque ;{Cr+lqTJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .+1.??8:+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3QL I|VpO  
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支票换现金||兑现to cash a cheque FI@!7@  
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清理票款to clear a cheque s7RAui  
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保证兑现to certify a cheque ]Bo !v*12  
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填写支票数额to fill up a cheque P;R`22\3  
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支票上划线to cross a cheque NFT&\6
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开发支票to make out a cheque p|Po##E}g^  
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签发支票，开立支票to draw a cheque||to issue a cheque 8
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透支支票to overdraw a cheque Kj|l]'  
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背书支票to endorse a cheque (=n{LMa  
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请付票款||清付票款to pay a cheque||to honour a cheque "
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支票退票to dishonour a cheque 1n+C'
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拒付支票to refuse a cheque &z!yY^g  
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拒付支票to stop payment of a cheque 6M({T2e  
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提示要求付款to present for payment :m~R<BQ"  
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见票即付持票人payable to bearer $9LI v  
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支付指定人payable to order (MfPu8j  
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已过期||无效out of date||stale Q]n a_'_  
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请给出票人R/D||refer to drawer gK8E |f-z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YfB8  
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文字与数字不一致words and figures differ \%=GM J^[p  
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支票 M.*3qWM  
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时间已过account closed kimqm  
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更改处应加盖印章alterations require initials _T8o
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时间已过effects not cleared @_:Jm tH<  
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停止付款payment stopped 8D)I~ 0\  
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支票毁损cheque mutilated ";>>{lYA.  
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汇款||寄钱to remit||to send money -C  
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寄票供取款||支票支付to send a cheque for payment xklXV  
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寄款人a remitter A/xo'G  
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收款人a remittee AVR=\ qR  
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国外汇票foreign Bill >axf_k  
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国内汇票inland Bill #xlT,:_:)  
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跟单汇票documentary bill B0&W wa:  
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空头汇票accommodation bill mh8{`W&  
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原始汇票original bill c[n4{q1  
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改写||换新票据renewed bill }0%~x,  
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即期汇票sight bill||bill on demand 1J tt\yq  
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…days after date||…days after date…日后付款 M yv yp  
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…months after date||…months after date…月后付款 ^@"EI|fsP  
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见票后…日付款…days after sight||…days sight 5ml#/
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见票后…月付款…months after sight||…months sight n&4 4Acs[  
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同组票据set of bills bJ$6[H-:  
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单张汇票sola of exchange||sole of exchange zOEdFU{x  
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远期汇票usance bill||bill at usance 8H%-/2NW  
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长期汇票long bill \9Z1'W  
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短期汇票short bill HVq02 Z  
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逾期汇票overdue bill sb]{05:  
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宽限日期days of grace }u>F}mU a  
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电汇telegraphic transfer （T.T） -F-RWs{yS  
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邮汇postal order||postal note （Am.）||post office order||money order =Fd!wkB'{  
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本票promissory note （P/N） JFJ_ PphvD  

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押汇负责书||押汇保证书letter of hypothecation BkH- d z  
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副保||抵押品||付属担保物collateral security JB_<Haj  
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担保书trust receipt||letter of indemnity 5yh
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承兑||认付acceptance h6yXW!8  
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单张承兑general acceptance )r9l
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有条件承兑qualified acceptance @scy v@5)F  
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附条件认付conditional acceptance 8RA]h?$$J  
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部分认付partial acceptance   gB&8TE~Y