[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。   sK#)wjj\^  
会计报表statement of account py,B6UB5  
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往来帐目account current xh7#\m_U8  
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现在往来帐||存款额current accout bK)gB!  
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销货帐account sales LL~bq(b  
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共同计算帐项joint account
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未决帐项outstanding account giy4<   
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贷方帐项credit account||creditor account qb+vptg
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借方帐项debit account||debtor account l$%mZl  
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应付帐||应付未付帐account payable 8oI)q4V  
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应收帐||应收未收帐account receivable nw3CI&Y`  
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新交易||新帐new account Vi~9[&.E\!  
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未决帐||老帐old account ;J3az`  
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现金帐cash account Y-%S,91O  
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流水帐running account 7Zl-|  
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暂记帐||未定帐suspense account j|f$: j  
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过期帐||延滞帐overdue account||pastdue account J7R+|GTcx  
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杂项帐户sundry account v_*E:E  
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详细帐单||明细表detail account %gB 0\C  
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呆帐bad account B$b'bw.  
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会计项目title of account kW&{0xkGR  
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会计薄||帐薄account-book _p vL b  
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营业报告书||损益计算表account of budiness||business report C !81Km5  
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借贷细帐||交验帐account rendered vkan+~H  
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明细帐account stated w/s{{X<bF  
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与…银行开立一户头to open an account with G0$ 1"9u\w  
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与…银行建立交易to keep account with :Vq gmn  
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继续记帐to keep account b9HE #*d,  
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与…有交易to have an account with R,01.N( U  
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作成会计帐||有往来帐项to make out an account with 94"R&
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清算||清理债务to make up an account >L?)f3_a  
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清洁帐目||与…停止交易to close ones account with 6R5) &L  
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结帐to close an account D %~s  
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清理未付款to ask an account||to demand an account j&)+ qTV  
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结清差额to balance the account with ZVEq{x1Zc  
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清算to settle an account||to liquidate an account||to square an account S/]2Qt#T  
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审查帐目||监查帐目to audit an account k61Ot3  
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检查帐目to examine an account RvvK`}/6  
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转入A的帐户to charge the amount to As account ` :Am#"j]}  
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以计帐方式付款to pay on account v! uD]}  
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代理某人||为某人on ones account||on account of one (}vi"mCeW  
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为自己计算||独立帐目on ones own account Jj_E/c"  
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由某人收益并负风险on ones account and risk||for ones account and risk _a"5[sG  
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由某人负担for ones account||for account of one q>X#Aaib  
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按某人指示||列入某人帐户by order and for account of one _5EM<Ux  
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列入5月份帐目for May account v1<3y~'f  
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编入某中帐项下to pass to the account of||to place to the account of TZTi:\nS  
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寄出清算书to send in an account||to send in render an account 0#0[E,  
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支票薄cheque book URdCV{@42  
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支票陈票人cheque drawer Xd@  -  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque q">lP(t  
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记名支票||认人支票cheque to order ?-%Q [W  
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到期支票antedated cheque z)p( l!  
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未到期支票postdated cheque `,a6su (?  
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保付支票certified cheque Ro3C(aRx  
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未获兑现支票，退票returned cheque " O0p.o  
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横线支票crossed cheque M|8vP53=q  
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普通横线general crossing =`Ii?xo  
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特别横线special crossing ^f6pw!  
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空白支票blank cheque 7b8+"5~  
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失效支票，过期支票stale cheque jxc^OsYj  
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普通支票open cheque w'uB&z4'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &&PXWR!%]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sP:nTpTsC  
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支票换现金||兑现to cash a cheque J?#Xy9dz  
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清理票款to clear a cheque WAt=T3  
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保证兑现to certify a cheque x^zw1e,y  
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填写支票数额to fill up a cheque vnN0o5  
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支票上划线to cross a cheque Kn=0AdM  
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开发支票to make out a cheque 9OYyR  
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签发支票，开立支票to draw a cheque||to issue a cheque e9RH[:  
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透支支票to overdraw a cheque jM}(?^@  
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背书支票to endorse a cheque '}^qz#w   
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请付票款||清付票款to pay a cheque||to honour a cheque uPq@6,+  
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支票退票to dishonour a cheque fK 6[ p&  
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拒付支票to refuse a cheque 5 JlgnxR
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拒付支票to stop payment of a cheque iZLy#5(St  
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提示要求付款to present for payment >$tU @mq  
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见票即付持票人payable to bearer gW<6dP'v  
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支付指定人payable to order == E8^jYJw  
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已过期||无效out of date||stale D;s%cL`  
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请给出票人R/D||refer to drawer I(Qz%/Ox  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qTK(sW  
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文字与数字不一致words and figures differ `Th~r&GvF  
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支票  =  
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时间已过account closed 8^^ 1h  
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更改处应加盖印章alterations require initials pb EWnx_  
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时间已过effects not cleared J H{/0x#+  
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停止付款payment stopped f*<Vq:N=\  
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支票毁损cheque mutilated AwXzI;F^  
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汇款||寄钱to remit||to send money %SOXw8-  
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寄票供取款||支票支付to send a cheque for payment `@ YV  
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寄款人a remitter l>K
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收款人a remittee \894Jqh  
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国外汇票foreign Bill ,eBC]4)B6  
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国内汇票inland Bill zI4rAsysL  
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跟单汇票documentary bill s-#E V  
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空头汇票accommodation bill ,)Q-o2(C  
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原始汇票original bill w2.] 3QAZ  
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改写||换新票据renewed bill YK6LJv}  
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即期汇票sight bill||bill on demand g8N"-j&@  
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…days after date||…days after date…日后付款 ?YW~7zG  
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…months after date||…months after date…月后付款 p qz~9y~
 
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见票后…日付款…days after sight||…days sight T
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见票后…月付款…months after sight||…months sight 9(^UchZZi  
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同组票据set of bills {KWVPeh  
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单张汇票sola of exchange||sole of exchange gsyOf*Q$  
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远期汇票usance bill||bill at usance P$obID  
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长期汇票long bill wmr?ANk  
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短期汇票short bill l ;:IL\*1I  
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逾期汇票overdue bill >_?i)%+)  
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宽限日期days of grace 0#]fEi  
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电汇telegraphic transfer （T.T） x?wvS]EBg  
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邮汇postal order||postal note （Am.）||post office order||money order .#yg=t1C  
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本票promissory note （P/N） c|?(
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押汇负责书||押汇保证书letter of hypothecation ,sL'T[tuiU  
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副保||抵押品||付属担保物collateral security c[Fc
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担保书trust receipt||letter of indemnity Av.tr&ZNb  
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承兑||认付acceptance 8oX1 F(R  
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单张承兑general acceptance v,-Tk=qP  
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有条件承兑qualified acceptance t=P+m  
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附条件认付conditional acceptance :=NXwY3~M  
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部分认付partial acceptance   B[uyr)$