[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。   HE*7\ "9  
会计报表statement of account Xg,0/P~  
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往来帐目account current G(:s-x ig6  
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现在往来帐||存款额current accout :!(YEF#}  
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销货帐account sales D8)O4bh  
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共同计算帐项joint account (m<R0  
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未决帐项outstanding account J"/
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贷方帐项credit account||creditor account M4zX*&w.T  
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借方帐项debit account||debtor account =''mpIg(  
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应付帐||应付未付帐account payable =@Q#dDnFu%  
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应收帐||应收未收帐account receivable f%bc64N(  
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新交易||新帐new account :hC {5!|  
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未决帐||老帐old account r {pI-$  
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现金帐cash account s,1pZT <E  
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流水帐running account :'5G_4y)h  
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暂记帐||未定帐suspense account 03X<x|  
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过期帐||延滞帐overdue account||pastdue account 2x)0?N[$O  
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杂项帐户sundry account iYO wB'z  
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详细帐单||明细表detail account  opUKrB  
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呆帐bad account *kX3sG$8  
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会计项目title of account 09}f\/  
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会计薄||帐薄account-book l}2%?d  
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营业报告书||损益计算表account of budiness||business report Sb:zN'U  
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借贷细帐||交验帐account rendered ,?0-=o  
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明细帐account stated }#\;np  
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与…银行开立一户头to open an account with `_J^g&y~  
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与…银行建立交易to keep account with c-s`>m  
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继续记帐to keep account @n~>j&Kp  
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与…有交易to have an account with s%L" c  
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作成会计帐||有往来帐项to make out an account with F653[[eQ  
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清算||清理债务to make up an account %|D\j-~  
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清洁帐目||与…停止交易to close ones account with 9?g]qy,1)  
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结帐to close an account Cdt,//xrz  
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清理未付款to ask an account||to demand an account s!j(nUd/  
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结清差额to balance the account with Cb@S </b  
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清算to settle an account||to liquidate an account||to square an account XC$+ `?  
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审查帐目||监查帐目to audit an account zNsL^;uT  
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检查帐目to examine an account !7 ZfT?&  

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转入A的帐户to charge the amount to As account ;G SFQ:m[  
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以计帐方式付款to pay on account W &0@&
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代理某人||为某人on ones account||on account of one [BZ(p  
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为自己计算||独立帐目on ones own account )(ZPSg$/F  
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由某人收益并负风险on ones account and risk||for ones account and risk vn%U;}  
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由某人负担for ones account||for account of one 2$i 0yPv  
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按某人指示||列入某人帐户by order and for account of one dVmAMQk.g  

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列入5月份帐目for May account 9}qfdbI  
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编入某中帐项下to pass to the account of||to place to the account of hA,rSq  
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寄出清算书to send in an account||to send in render an account HH~  du  
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支票薄cheque book 8.Own=G?  
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支票陈票人cheque drawer :qSi>KCGh  
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持票人cheque holder K^qUlyv  
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不记名支票cheque to bearer||bearer cheque v/00LR  
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记名支票||认人支票cheque to order n IqY}??  
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到期支票antedated cheque ;YXr
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未到期支票postdated cheque "T1#*"{j  
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保付支票certified cheque ~Ow23N  
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未获兑现支票，退票returned cheque ,,#rv-*  
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横线支票crossed cheque +C;#Qf  
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普通横线general crossing ^Ro du  
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特别横线special crossing W HLK
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空白支票blank cheque +9F#~{v`4a  
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失效支票，过期支票stale cheque Z=[a 8CU  
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普通支票open cheque O36r ,/X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %FFm[[nxI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zP'pfBgbJW  
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支票换现金||兑现to cash a cheque Y]Vc}-a(h  
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清理票款to clear a cheque q0Lt[*q3R  
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保证兑现to certify a cheque @W- f{V  
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填写支票数额to fill up a cheque cNc_ n<M  
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支票上划线to cross a cheque Fe< t@W  
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开发支票to make out a cheque bxe97]  
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签发支票，开立支票to draw a cheque||to issue a cheque Q9zpX{JT  
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透支支票to overdraw a cheque :E`l(sI7J}  
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背书支票to endorse a cheque 7N=VVD~!b  
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请付票款||清付票款to pay a cheque||to honour a cheque YKd?)$J  
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支票退票to dishonour a cheque #  eyx  
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拒付支票to refuse a cheque !,uw./8@Ku  
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拒付支票to stop payment of a cheque +t { FF!mL  
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提示要求付款to present for payment _lqAxWH
  
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见票即付持票人payable to bearer }cmL{S  
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支付指定人payable to order q[K)bg{ HB  
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已过期||无效out of date||stale A79SAheX#  
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请给出票人R/D||refer to drawer XW:(FzF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~<LI p%5(  
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文字与数字不一致words and figures differ F$C:4c  
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支票 {S!~pn&^Y  
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时间已过account closed p*A//^wQ  
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更改处应加盖印章alterations require initials mi?Fy 0\  
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时间已过effects not cleared ^m\n[<x ^  
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停止付款payment stopped h/ic-iH(>  
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支票毁损cheque mutilated 1Low[i  
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汇款||寄钱to remit||to send money dc*#?G6^  
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寄票供取款||支票支付to send a cheque for payment ~W4<M
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寄款人a remitter >r3Wo%F'  
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收款人a remittee ;X>KP,/r$  
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国外汇票foreign Bill wTLHg2'y^  
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国内汇票inland Bill h^4 oy^9  
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跟单汇票documentary bill 6sntwT"?  
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空头汇票accommodation bill nWh?zf#{  
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原始汇票original bill A="h}9ok  
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改写||换新票据renewed bill ^+pmZw9 0  
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即期汇票sight bill||bill on demand .DT1Jvl  
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…days after date||…days after date…日后付款 .NabK  
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…months after date||…months after date…月后付款 KzhldMJ^zq  
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见票后…日付款…days after sight||…days sight \wMr[_LW  
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见票后…月付款…months after sight||…months sight H4)){\  
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同组票据set of bills *.20YruU;j  
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单张汇票sola of exchange||sole of exchange ($]y*|Obn  
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远期汇票usance bill||bill at usance 5gi `&t`  
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长期汇票long bill m39 `f,M  
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短期汇票short bill qbmy~\ZY  
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逾期汇票overdue bill ) =sm{R%T  
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宽限日期days of grace *s<FEF  
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电汇telegraphic transfer （T.T） pGh2 4E  
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邮汇postal order||postal note （Am.）||post office order||money order d0eMDIm3R\  
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本票promissory note （P/N） @u#Tx%  
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押汇负责书||押汇保证书letter of hypothecation I HgYgn  
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副保||抵押品||付属担保物collateral security ~bhesWk8!  
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担保书trust receipt||letter of indemnity q0,Diouq  
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承兑||认付acceptance _0<qS{RW  
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单张承兑general acceptance a 39Kl_\  
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有条件承兑qualified acceptance FhVi|Va  
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附条件认付conditional acceptance :''^a  
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部分认付partial acceptance   QK)"-y}"g