[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。   ;#Y'SK  
会计报表statement of account D,l&^diz  
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往来帐目account current e>] gCa  
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现在往来帐||存款额current accout `i:DmIoz  
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销货帐account sales 2t,N9@u=UN  
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共同计算帐项joint account srCpgs]h  
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未决帐项outstanding account ' w z6Zt  
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贷方帐项credit account||creditor account m!K`?P]:N  
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借方帐项debit account||debtor account J6I:UML  
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应付帐||应付未付帐account payable %b[>eIJU#  
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应收帐||应收未收帐account receivable V1&qgAy~  
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新交易||新帐new account ObfRwZh?q  
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未决帐||老帐old account jF}-dfe  
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现金帐cash account 3K=%I+G(4  
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流水帐running account k8?G%/TD  
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暂记帐||未定帐suspense account {h=gnR-9  
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过期帐||延滞帐overdue account||pastdue account .g3=L  
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杂项帐户sundry account ~&Z>fgOTJ  
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详细帐单||明细表detail account h
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呆帐bad account SaPE 1 ^}  
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会计项目title of account 7I3_$uF  
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会计薄||帐薄account-book =Jm[1Mgt  
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营业报告书||损益计算表account of budiness||business report kjYM&q  
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借贷细帐||交验帐account rendered 6n] +(=  
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明细帐account stated <YvXyIs  
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与…银行开立一户头to open an account with ofB:7  
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与…银行建立交易to keep account with bWTfP8gT  
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继续记帐to keep account |.k'?!  

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与…有交易to have an account with c5ij2X|I  
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作成会计帐||有往来帐项to make out an account with I[?\Or  
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清算||清理债务to make up an account ^L%_kL_7  
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清洁帐目||与…停止交易to close ones account with -P
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结帐to close an account >eTbg"\  
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清理未付款to ask an account||to demand an account q;68tEupR  
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结清差额to balance the account with c,@Vz 7c  
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清算to settle an account||to liquidate an account||to square an account Y:DopKRD  
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审查帐目||监查帐目to audit an account mz0{eO  
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检查帐目to examine an account uZld9u  
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转入A的帐户to charge the amount to As account 2^B_iyF;  
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以计帐方式付款to pay on account d`/8Q9tQ  
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代理某人||为某人on ones account||on account of one ~|"Vl<9  
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为自己计算||独立帐目on ones own account s",Ea*  
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由某人收益并负风险on ones account and risk||for ones account and risk x+Yo#u22  

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由某人负担for ones account||for account of one wS=vm}}u  
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按某人指示||列入某人帐户by order and for account of one 7I ~O|Mw  
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列入5月份帐目for May account &KMI C  
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编入某中帐项下to pass to the account of||to place to the account of <Z.`X7]Uk  
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寄出清算书to send in an account||to send in render an account d*|RF U  
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支票薄cheque book A_TaXl(  
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支票陈票人cheque drawer 2D%2k  
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持票人cheque holder gE#|eiu  
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不记名支票cheque to bearer||bearer cheque GDCp@%xW  
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记名支票||认人支票cheque to order T"dX)~E;  
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到期支票antedated cheque u}qfwVX Z  
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未到期支票postdated cheque E9!IGci  
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保付支票certified cheque TM[Z~n(wt  
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未获兑现支票，退票returned cheque =@G#c5H*  
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横线支票crossed cheque T5Sa9\`>  
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普通横线general crossing t \Fc <  
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特别横线special crossing 3k5Mty  
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空白支票blank cheque c zL[W2l  
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失效支票，过期支票stale cheque )[~ #j6  
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普通支票open cheque l:z:tJ#(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]6pxd \Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qaA\.h7  
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支票换现金||兑现to cash a cheque MPAZ%<gmD  
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清理票款to clear a cheque PJAE
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保证兑现to certify a cheque L`R,4mI.W  
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填写支票数额to fill up a cheque V~Tjz%<  
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支票上划线to cross a cheque ![7v _l\Q  
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开发支票to make out a cheque HoH3.AY X  
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签发支票，开立支票to draw a cheque||to issue a cheque <j ;HRm  
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透支支票to overdraw a cheque L]K* Do  
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背书支票to endorse a cheque C;dA?Es>R  
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请付票款||清付票款to pay a cheque||to honour a cheque wS``Q8K+dM  
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支票退票to dishonour a cheque `Jm{K*&8Q  
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拒付支票to refuse a cheque aCGPtA'  
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拒付支票to stop payment of a cheque +bdkqdB9  
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提示要求付款to present for payment gvoK  
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见票即付持票人payable to bearer }Lb];hww1  
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支付指定人payable to order )
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已过期||无效out of date||stale &cpRB&bf  
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请给出票人R/D||refer to drawer (a^F`#]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @Cz1rKU^l  
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文字与数字不一致words and figures differ _ORW'(:Z  
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支票 @F3d9t-  
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时间已过account closed $m
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更改处应加盖印章alterations require initials ImF/RKI~ "  
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时间已过effects not cleared )L#I#%  
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停止付款payment stopped ^ )+tn  
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支票毁损cheque mutilated lT(MywNsg  
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汇款||寄钱to remit||to send money :^ cA\2=  
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寄票供取款||支票支付to send a cheque for payment HX=`kkX  
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寄款人a remitter 2^:5aABQ  
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收款人a remittee =nY*,Xu<  
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国外汇票foreign Bill k@wxN!w;  
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国内汇票inland Bill aF)1Nm[  
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跟单汇票documentary bill =.
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空头汇票accommodation bill 7.C;NT  
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原始汇票original bill +SsK21f"r  
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改写||换新票据renewed bill 7w 37S  
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即期汇票sight bill||bill on demand kjEEuEv  
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…days after date||…days after date…日后付款 /TZOJE(2j  
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…months after date||…months after date…月后付款 RRmLd/(  
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见票后…日付款…days after sight||…days sight M7+nW ; e%  
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见票后…月付款…months after sight||…months sight R& |mdY8  
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同组票据set of bills NG  
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单张汇票sola of exchange||sole of exchange BhM'@g*  
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远期汇票usance bill||bill at usance p!sWYui  
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长期汇票long bill 2WtRJi?b|  
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短期汇票short bill ?CC"Yij  
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逾期汇票overdue bill 6&bY}i^K  
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宽限日期days of grace _Qh z3'I1  
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电汇telegraphic transfer （T.T） S+'rG+NJ  
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邮汇postal order||postal note （Am.）||post office order||money order ,z;ky5Ct  
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本票promissory note （P/N） KN tt  
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押汇负责书||押汇保证书letter of hypothecation 4hAl-8~Q6  
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副保||抵押品||付属担保物collateral security VH=S?_RY>  
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担保书trust receipt||letter of indemnity 3t<a $i
 
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承兑||认付acceptance x.3J[=z=>  
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单张承兑general acceptance LJOr!rWi  
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有条件承兑qualified acceptance e .@uhB.  
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附条件认付conditional acceptance ` ORECg)  
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部分认付partial acceptance   F L8g5I