[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。   % {A%SDh  
会计报表statement of account B+[L/C}=;  
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往来帐目account current &+df@U6i  
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现在往来帐||存款额current accout z*`nfTw l  
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销货帐account sales \ +)AQ!E  
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共同计算帐项joint account r-5xo.J'  
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未决帐项outstanding account
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贷方帐项credit account||creditor account j \2q2_f  
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借方帐项debit account||debtor account O:+?:aI@  
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应付帐||应付未付帐account payable )0{ZZ-beG  
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应收帐||应收未收帐account receivable yGlOs]>n  
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新交易||新帐new account N683!wNX  
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未决帐||老帐old account :xsNn55b  
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现金帐cash account M[?0 ^ FBx  
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流水帐running account }N W0
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暂记帐||未定帐suspense account E,7b=t  
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过期帐||延滞帐overdue account||pastdue account xoN?[  
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杂项帐户sundry account +XL|bdK  
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详细帐单||明细表detail account 7^DN8g"&\  
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呆帐bad account L'<.#(|  
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会计项目title of account b1-'q^M  
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会计薄||帐薄account-book (zIIC"~5  
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营业报告书||损益计算表account of budiness||business report lIgA
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借贷细帐||交验帐account rendered z*G(AcS)  

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明细帐account stated &T\,kq>)  
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与…银行开立一户头to open an account with Fm
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与…银行建立交易to keep account with do=s=&T  
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继续记帐to keep account #qg(DgH 7  
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与…有交易to have an account with 'uU{.bq  
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作成会计帐||有往来帐项to make out an account with fm&pxQjg  
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清算||清理债务to make up an account q1vsvL9Q  
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清洁帐目||与…停止交易to close ones account with J:oAzBFpA  
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结帐to close an account &AhkP=Yw  
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清理未付款to ask an account||to demand an account 8N9X1Mb|  
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结清差额to balance the account with  22FHD4  
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清算to settle an account||to liquidate an account||to square an account F7IZ;4cp  
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审查帐目||监查帐目to audit an account ^s_7-p])(  
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检查帐目to examine an account Q$8&V}jVW  
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转入A的帐户to charge the amount to As account p d(W(-`8!  
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以计帐方式付款to pay on account E8"$
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代理某人||为某人on ones account||on account of one V?&P).5)  
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为自己计算||独立帐目on ones own account Ri;_ 8v[H|  
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由某人收益并负风险on ones account and risk||for ones account and risk `D(V_WZ  
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由某人负担for ones account||for account of one C~T,[ U  
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按某人指示||列入某人帐户by order and for account of one 71@eJQ  
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列入5月份帐目for May account yzK<yvN  
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编入某中帐项下to pass to the account of||to place to the account of q%x i>H.:{  
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寄出清算书to send in an account||to send in render an account ]B )nN':  

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支票薄cheque book _5rKuL  
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支票陈票人cheque drawer ,;t:x|{%  
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持票人cheque holder 32K& IfV  
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不记名支票cheque to bearer||bearer cheque Y#c439&  
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记名支票||认人支票cheque to order  nT> v  
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到期支票antedated cheque 02Vfg42  
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未到期支票postdated cheque }~W/NP_F  
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保付支票certified cheque y]t19G+  
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未获兑现支票，退票returned cheque ?jz\[0)s  
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横线支票crossed cheque HTQTDbhV^  
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普通横线general crossing  [{2v}  
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特别横线special crossing 564L.^$@|  
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空白支票blank cheque W#!AZ!  
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失效支票，过期支票stale cheque (b~l.@xh  
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普通支票open cheque @+t |Aa^g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _O}U4aGMTC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 423%K$710  
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支票换现金||兑现to cash a cheque kjPf%*3  
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清理票款to clear a cheque Yk:fV&]  
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保证兑现to certify a cheque _$
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填写支票数额to fill up a cheque B8|=P&L7N  
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支票上划线to cross a cheque H[<"DP  
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开发支票to make out a cheque *2 4P T7  
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签发支票，开立支票to draw a cheque||to issue a cheque 5 &-fX:/  
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透支支票to overdraw a cheque Q2^}NQO=  
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背书支票to endorse a cheque _7]5Q  
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请付票款||清付票款to pay a cheque||to honour a cheque F]z xx  
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支票退票to dishonour a cheque 0l.+yr}PE  
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拒付支票to refuse a cheque *J8j_-i,R  
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拒付支票to stop payment of a cheque )f(#Fn  
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提示要求付款to present for payment /Kw
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见票即付持票人payable to bearer F{
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支付指定人payable to order x?va2 6FV  
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已过期||无效out of date||stale 7AV!v`  
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请给出票人R/D||refer to drawer 7$Bq.Lc#z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r<UZ\d -  
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文字与数字不一致words and figures differ dL |D  
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支票 Z h{Pzyp  
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时间已过account closed nP0|nPWz#  
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更改处应加盖印章alterations require initials $FNj>1  
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时间已过effects not cleared (}V.xi  
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停止付款payment stopped vf
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支票毁损cheque mutilated =A$5~op%  
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汇款||寄钱to remit||to send money /[q6"R!uMz  
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寄票供取款||支票支付to send a cheque for payment $k,Z)2  
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寄款人a remitter 5@%$M$E  
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收款人a remittee qg7.E+  
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国外汇票foreign Bill ^ r-F@$:.  
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国内汇票inland Bill f*,jhJ_I  
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跟单汇票documentary bill )e(Rf!P{  
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空头汇票accommodation bill *1"xvle  

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原始汇票original bill 4[m})X2(  
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改写||换新票据renewed bill #5)0~4%l  
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即期汇票sight bill||bill on demand hsG~xRA\  
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…days after date||…days after date…日后付款 Uc%n{ a-a  
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…months after date||…months after date…月后付款 l r80RL'_  
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见票后…日付款…days after sight||…days sight h1}U#XV  
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见票后…月付款…months after sight||…months sight ha[c<e]uo[  
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同组票据set of bills Vw-,G7v&E  
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单张汇票sola of exchange||sole of exchange SnIH6k0T_  
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远期汇票usance bill||bill at usance `HVS}}{a  
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长期汇票long bill o;'E("!<Z  
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短期汇票short bill bn7"!6
 
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逾期汇票overdue bill 6U.A/8z  
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宽限日期days of grace zM+4<k_dH]  
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电汇telegraphic transfer （T.T） ?#=xx.cF  
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邮汇postal order||postal note （Am.）||post office order||money order +|obU9M  
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本票promissory note （P/N） b~,e(D9DG  
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押汇负责书||押汇保证书letter of hypothecation D/."0 #q  
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副保||抵押品||付属担保物collateral security %o%V4K*  
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担保书trust receipt||letter of indemnity ;F"! $Z/  
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承兑||认付acceptance T(*,nJi~9  
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单张承兑general acceptance }b(hD|e  
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有条件承兑qualified acceptance ``WTg4C(Y  
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附条件认付conditional acceptance CwX?%$S   
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部分认付partial acceptance   cRnDAn#42