[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。   z2DjYTm[~  
会计报表statement of account ebmU~6v k  
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往来帐目account current *7:HO{P>Y  
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现在往来帐||存款额current accout t?6_^ 08  
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销货帐account sales #5/.n.X"  
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共同计算帐项joint account X4dXO5\  
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未决帐项outstanding account $S_G:}tna  
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贷方帐项credit account||creditor account Ki{]5Rz  
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借方帐项debit account||debtor account _|qs-USA  
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应付帐||应付未付帐account payable -&3mOn& (1  
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应收帐||应收未收帐account receivable P@pJ^5Jf  
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新交易||新帐new account _8eN^oc%  
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未决帐||老帐old account vh">Z4  
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现金帐cash account TU(w>v  
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流水帐running account N@>o:(08  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account F^bzE5#  
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杂项帐户sundry account h..D1(M  
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详细帐单||明细表detail account Pk6l*+"r<  
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呆帐bad account *6b$l.Vs  
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会计项目title of account 8p)*;Y  
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会计薄||帐薄account-book vn0}l6n3s  
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营业报告书||损益计算表account of budiness||business report (" ,(@nS  
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借贷细帐||交验帐account rendered w?LDaSz\t  
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明细帐account stated ?%Pd:~4D  
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与…银行开立一户头to open an account with Q#} 0pq  
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与…银行建立交易to keep account with i{9_C/  
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继续记帐to keep account Q{~WWv  
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与…有交易to have an account with XYM 5'  
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作成会计帐||有往来帐项to make out an account with l; . _ ?H  
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清算||清理债务to make up an account ^D=1%@l?#  
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清洁帐目||与…停止交易to close ones account with 5ZXP$.  
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结帐to close an account )M!6y%b67  
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清理未付款to ask an account||to demand an account {-T}"WHg7  
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结清差额to balance the account with >+P5Zm(_  
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清算to settle an account||to liquidate an account||to square an account -Dx_:k|k  
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审查帐目||监查帐目to audit an account ?51Y&gOEZ  
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检查帐目to examine an account UcHe"mn  
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转入A的帐户to charge the amount to As account r}-si^fo;  
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以计帐方式付款to pay on account W7_j;7'  
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代理某人||为某人on ones account||on account of one Qcy /)4Hfg  
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为自己计算||独立帐目on ones own account m ll-cp  
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由某人收益并负风险on ones account and risk||for ones account and risk 95wi~ ^^  
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由某人负担for ones account||for account of one vDeb?n  
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按某人指示||列入某人帐户by order and for account of one K~C6dy  
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列入5月份帐目for May account s9Tp(Yr,k  
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编入某中帐项下to pass to the account of||to place to the account of +;T `uOF}  
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寄出清算书to send in an account||to send in render an account V!{}%;f  
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支票薄cheque book c\J?J>x
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支票陈票人cheque drawer **D3.-0u&  
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持票人cheque holder mSg{0_:  
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不记名支票cheque to bearer||bearer cheque jDV;tEY#^  
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记名支票||认人支票cheque to order X0}+X'3  
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到期支票antedated cheque MzRliH8e  
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未到期支票postdated cheque PX} ~  
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保付支票certified cheque -
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未获兑现支票，退票returned cheque , S }  
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横线支票crossed cheque (v)/h>vS  
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普通横线general crossing :;g7T-_q  
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特别横线special crossing .,9e~6}  
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空白支票blank cheque }<9IH%sgF  
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失效支票，过期支票stale cheque Wp |qv  
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普通支票open cheque <Crbc$!OeX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y(fJ{k   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^Mmsja5K  
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支票换现金||兑现to cash a cheque 2e<u/M21>  
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清理票款to clear a cheque nSr_sD6"  
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保证兑现to certify a cheque l8~s#:v6X  
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填写支票数额to fill up a cheque RA$%3L[A!  
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支票上划线to cross a cheque *w`_(Xf  
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开发支票to make out a cheque EGysA{o"X  
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签发支票，开立支票to draw a cheque||to issue a cheque !I jU*c@  
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透支支票to overdraw a cheque ,.z?=]'en  
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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 :ggXVwpe  
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支票退票to dishonour a cheque 2-pv &  
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拒付支票to refuse a cheque U8a5rF><  
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拒付支票to stop payment of a cheque \OwCZ!`7i  
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提示要求付款to present for payment }z F,dst  
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见票即付持票人payable to bearer $/crb8-C  
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支付指定人payable to order  H5(:1  
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已过期||无效out of date||stale +E']&v$  
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请给出票人R/D||refer to drawer  s&iu+>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N%S|Ey@f  
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文字与数字不一致words and figures differ +k V$ @qH  
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支票 KB{IWu  
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时间已过account closed Ya}} a  
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更改处应加盖印章alterations require initials ;B !p4hu  
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时间已过effects not cleared J&bM
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停止付款payment stopped s^k<r;'\  
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支票毁损cheque mutilated bc;?O`I<  
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汇款||寄钱to remit||to send money ?@<Tzk]a.  
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寄票供取款||支票支付to send a cheque for payment 4wWfaL5"  
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寄款人a remitter 5=b6B=\*~  

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收款人a remittee Gzwb<e y  
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国外汇票foreign Bill 9m<%+S5&  
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国内汇票inland Bill ~S$ex,~  
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跟单汇票documentary bill .KtK<Ps[S  
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空头汇票accommodation bill w ~^{V4V  
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原始汇票original bill _Fe=:q  
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改写||换新票据renewed bill x![ G 'I  
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即期汇票sight bill||bill on demand er2;1TW3E  
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…days after date||…days after date…日后付款 )\kNufP  
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…months after date||…months after date…月后付款 Do5{t'm3  
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见票后…日付款…days after sight||…days sight t;:Yf  
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见票后…月付款…months after sight||…months sight 9;rZ)QD  
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同组票据set of bills 5HTY ~&C  
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单张汇票sola of exchange||sole of exchange lE*.9T  
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远期汇票usance bill||bill at usance ~q}]/0-m  
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长期汇票long bill ,4}s 1J#  
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短期汇票short bill mXM U  
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逾期汇票overdue bill 2d<`dQY{l3  
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宽限日期days of grace Yi19VU|/  
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电汇telegraphic transfer （T.T） "c![s%  
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邮汇postal order||postal note （Am.）||post office order||money order clM6R  
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本票promissory note （P/N） nzU0=w}V  
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押汇负责书||押汇保证书letter of hypothecation KnK\X>:  
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副保||抵押品||付属担保物collateral security =C
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担保书trust receipt||letter of indemnity X"T)X#:)  
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承兑||认付acceptance BIT<J5>  
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单张承兑general acceptance @rr\Jf""z  
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有条件承兑qualified acceptance m\K1Ex  
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附条件认付conditional acceptance +@\=v}: F  
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部分认付partial acceptance   D]K?ntS[*