[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。   KssIoP
 
会计报表statement of account 7'7 o^> !  
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往来帐目account current D7C%Y^K]>E  
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现在往来帐||存款额current accout OQ _wsAA  
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销货帐account sales (N{  
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共同计算帐项joint account CM+wkU ?,  
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未决帐项outstanding account `(L<Q%  
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贷方帐项credit account||creditor account @"`{Sh`Y$  
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借方帐项debit account||debtor account 4\Cb4jq%/  
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应付帐||应付未付帐account payable ;%PdSG=U  
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应收帐||应收未收帐account receivable e7gWz~  
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新交易||新帐new account d*<goBd  
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未决帐||老帐old account ;?:X_C  
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现金帐cash account Gex%~';+q  
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流水帐running account g,cl|]/\d  
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暂记帐||未定帐suspense account 9S[T an|  
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过期帐||延滞帐overdue account||pastdue account VR_bX|  
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杂项帐户sundry account awa $o  
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详细帐单||明细表detail account .%EEly  
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呆帐bad account sGD b<  
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会计项目title of account A">A @`}  
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会计薄||帐薄account-book u)fmXoQ  
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营业报告书||损益计算表account of budiness||business report ii@O&g  
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借贷细帐||交验帐account rendered hOSkxdi*^  
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明细帐account stated Gm.n@U p  
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与…银行开立一户头to open an account with BZE~k?*  
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与…银行建立交易to keep account with pcw^W  
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继续记帐to keep account "oYyeT ,?  
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与…有交易to have an account with Wb"*9q06  
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作成会计帐||有往来帐项to make out an account with !z;a>[T'  
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清算||清理债务to make up an account h&Ehp   
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清洁帐目||与…停止交易to close ones account with _1`*&k JL~  
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结帐to close an account +!V*{<K  
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清理未付款to ask an account||to demand an account elZ?>5P$}  
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结清差额to balance the account with n~l)7_G  
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清算to settle an account||to liquidate an account||to square an account ,ORZtj  

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审查帐目||监查帐目to audit an account mk1;22o{TX  
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检查帐目to examine an account k`r } Gb  
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转入A的帐户to charge the amount to As account &3>ki0L  
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以计帐方式付款to pay on account *~fZ9EkD  
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代理某人||为某人on ones account||on account of one rSB"0W7  
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为自己计算||独立帐目on ones own account Xd66"k\b+  
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由某人收益并负风险on ones account and risk||for ones account and risk F$ x@]  
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由某人负担for ones account||for account of one SZ~Ti|^  
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按某人指示||列入某人帐户by order and for account of one '+Dn~8Y+ 9  
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列入5月份帐目for May account 42:\1B#[  
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编入某中帐项下to pass to the account of||to place to the account of 8=T;R&U^M  
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寄出清算书to send in an account||to send in render an account ,$mnD@)  
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支票薄cheque book u1ggLH!U  
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支票陈票人cheque drawer wtetB')yD  
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持票人cheque holder y^pk)`y8  
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不记名支票cheque to bearer||bearer cheque  ]P(:z  
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记名支票||认人支票cheque to order qWHH% L;  
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到期支票antedated cheque 2+TCFpv  
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未到期支票postdated cheque {%9)l,  
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保付支票certified cheque tjBs>w  
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未获兑现支票，退票returned cheque Y]P';C_eP  
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横线支票crossed cheque Ha1E /b]K  
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普通横线general crossing =GL}\I  
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特别横线special crossing z~L''X7g  
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空白支票blank cheque !lKO|Y  
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失效支票，过期支票stale cheque jA$g0>  
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普通支票open cheque iE=Yh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P,k~! F ^L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :'91qA%Wr  
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支票换现金||兑现to cash a cheque X^ckTIdR  
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清理票款to clear a cheque j5,1`7\7B  
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保证兑现to certify a cheque +~?ze,Di  
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填写支票数额to fill up a cheque k!3X4;F!_  
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支票上划线to cross a cheque v".q578 0B  
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开发支票to make out a cheque g}"`@H(9r3  
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签发支票，开立支票to draw a cheque||to issue a cheque to,DN2rN  
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透支支票to overdraw a cheque uPKq<hBI  
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背书支票to endorse a cheque =F'p#N0_2  
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请付票款||清付票款to pay a cheque||to honour a cheque DX GClH  
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支票退票to dishonour a cheque `Fa49B|`D  
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拒付支票to refuse a cheque !+T\}1f7d  
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拒付支票to stop payment of a cheque DTmv2X  
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提示要求付款to present for payment wI.i\S  
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见票即付持票人payable to bearer dp`xyBQ3  
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支付指定人payable to order PN9^ sLx=  
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已过期||无效out of date||stale x
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请给出票人R/D||refer to drawer VD}8ei  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L9tjHC]
 
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文字与数字不一致words and figures differ b3(pRg[Fp  
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支票 O7@CAr  
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时间已过account closed Jf\lnJTyU8  
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时间已过effects not cleared xml@]N*D#E  
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停止付款payment stopped Rz}?@zh_8  
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支票毁损cheque mutilated 0_yE74i  
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汇款||寄钱to remit||to send money 9k
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寄票供取款||支票支付to send a cheque for payment {zoUU  
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寄款人a remitter 9xWC<i  
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收款人a remittee MLg<YL  
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国外汇票foreign Bill ]D^dQ%{  
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国内汇票inland Bill h}xUZ:  
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跟单汇票documentary bill 1?)iCe  
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空头汇票accommodation bill ;SQ<^ "eK  
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原始汇票original bill <B

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改写||换新票据renewed bill BmYU#h  
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即期汇票sight bill||bill on demand Sp)KtMV  
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…days after date||…days after date…日后付款 J#*Uf>5NY  
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…months after date||…months after date…月后付款 s#w+^Mw$  
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见票后…日付款…days after sight||…days sight pH#&B_S6z=  
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见票后…月付款…months after sight||…months sight .G+}Kn9!  
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同组票据set of bills LoHWkNZ5:  
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单张汇票sola of exchange||sole of exchange ->wY|7  
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远期汇票usance bill||bill at usance 5!#"
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长期汇票long bill N-^\X3X  
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短期汇票short bill 4\pA^%73  
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逾期汇票overdue bill :&yRvu  
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宽限日期days of grace OpxVy _5,  
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电汇telegraphic transfer （T.T） R'dF<&Kj|  
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邮汇postal order||postal note （Am.）||post office order||money order  p<*-B  
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本票promissory note （P/N） 0O-p(L=  
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押汇负责书||押汇保证书letter of hypothecation |D]jdd@!a2  
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副保||抵押品||付属担保物collateral security W\eB   
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担保书trust receipt||letter of indemnity {h9#JMIA  
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承兑||认付acceptance yE"hgdL  
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单张承兑general acceptance u x:,io
 
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有条件承兑qualified acceptance $Fr2oSTT)  
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附条件认付conditional acceptance 1Za\T?V  
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部分认付partial acceptance   |{9"n<JW