[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。   +Z+ExS<#z  
会计报表statement of account W(@>?$&  
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往来帐目account current d=e{]MG(  
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现在往来帐||存款额current accout 4r*Pa(;y  
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销货帐account sales #?m{YT{P  
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共同计算帐项joint account .3g&9WvN!Z  
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未决帐项outstanding account N5\{yV21",  
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贷方帐项credit account||creditor account WF)s*$'uz;  
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借方帐项debit account||debtor account (rMZ  
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应付帐||应付未付帐account payable ~R{8.!: >  
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应收帐||应收未收帐account receivable ` @>ZGL:  
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新交易||新帐new account h60\ Y 8  
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未决帐||老帐old account 5U;nhDmM  
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现金帐cash account N&N 82OG  
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流水帐running account V7n >,k5  
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暂记帐||未定帐suspense account 4[x A- \  
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过期帐||延滞帐overdue account||pastdue account Hp*gv/0  
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杂项帐户sundry account 8k%H[Smn:  
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详细帐单||明细表detail account CHg]Ul  
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呆帐bad account FQQ@kP$ .  
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会计项目title of account tw]/,>\G  
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会计薄||帐薄account-book N]V/83_  
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营业报告书||损益计算表account of budiness||business report !>q?dhw@  
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借贷细帐||交验帐account rendered H kSL5@  
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明细帐account stated 2(hvv-  
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与…银行开立一户头to open an account with P_v0))n{  
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与…银行建立交易to keep account with 'n>EEQyp'  
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继续记帐to keep account uAc@ Z-  
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与…有交易to have an account with <g] ou YHZ  
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作成会计帐||有往来帐项to make out an account with 
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清算||清理债务to make up an account \FIa,5k8  
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清洁帐目||与…停止交易to close ones account with N[#iT&@T}/  
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结帐to close an account -J-3_9I  
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清理未付款to ask an account||to demand an account )GB3=@  
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结清差额to balance the account with TS\9<L9S  
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清算to settle an account||to liquidate an account||to square an account ZMdM_i?  
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审查帐目||监查帐目to audit an account A2}Z *U(;  
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检查帐目to examine an account IyrZez  
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转入A的帐户to charge the amount to As account [ c ~LY4:  
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以计帐方式付款to pay on account [z W_%O kP  
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代理某人||为某人on ones account||on account of one 3%It~o?  
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为自己计算||独立帐目on ones own account *%ed;>6:Q  
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由某人收益并负风险on ones account and risk||for ones account and risk 5QqJI#4~  
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由某人负担for ones account||for account of one L#t-KLJ  
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按某人指示||列入某人帐户by order and for account of one 5@w'_#!)  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of <6d{k[7fz)  
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寄出清算书to send in an account||to send in render an account *@\?}cX  
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支票薄cheque book tF#b&za  
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支票陈票人cheque drawer bMK#^ZoH  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque UtW "U0
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记名支票||认人支票cheque to order 6KIjq[T^  
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到期支票antedated cheque B>
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未到期支票postdated cheque V:0uy>  
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保付支票certified cheque e~>p.l  
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未获兑现支票，退票returned cheque .qqb>7|q  
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横线支票crossed cheque ~ ];6hxv  
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普通横线general crossing ok\/5oz  
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特别横线special crossing 3"^)bG
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空白支票blank cheque y_7XYT!w  
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失效支票，过期支票stale cheque @k:f}-t  
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普通支票open cheque .2{ C29g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wJeqa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7AtXG^lK  
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支票换现金||兑现to cash a cheque EhP&L?EL  
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清理票款to clear a cheque d
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保证兑现to certify a cheque /=U v  
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填写支票数额to fill up a cheque A$"$`)P!  
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支票上划线to cross a cheque k#=leu"I  
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开发支票to make out a cheque _8b>r1$  
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签发支票，开立支票to draw a cheque||to issue a cheque n$![b_)*  
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透支支票to overdraw a cheque qyBK\WqaP  
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背书支票to endorse a cheque JK8@J9(#  
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请付票款||清付票款to pay a cheque||to honour a cheque Dp6"I!L<|  
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支票退票to dishonour a cheque eWk2YP!  
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拒付支票to refuse a cheque S+xGHi)  
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拒付支票to stop payment of a cheque ]:#$6D"  
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提示要求付款to present for payment ?#c@Ag%  
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见票即付持票人payable to bearer 25
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支付指定人payable to order .MPOUo/e  
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已过期||无效out of date||stale ZU@jtqq  
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请给出票人R/D||refer to drawer 5e8-?w%e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cW/~4.v$  
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文字与数字不一致words and figures differ oqo8{hrdHk  
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支票 d}CMX$1  
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时间已过account closed JkEQ@x  

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时间已过effects not cleared 6UP3Ij  
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停止付款payment stopped n9yv.p]  
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支票毁损cheque mutilated ~z"->.u  
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汇款||寄钱to remit||to send money nW[aPQ[R  
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寄票供取款||支票支付to send a cheque for payment +o5rR|)M+  
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寄款人a remitter ku=q:ryO  
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收款人a remittee N* QI>kzU  
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国外汇票foreign Bill v7RDoO]I  
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国内汇票inland Bill IEj`:]d  
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跟单汇票documentary bill 7X"cu6%\  
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空头汇票accommodation bill U^S0H(>  
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原始汇票original bill o!N@W  
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改写||换新票据renewed bill / ffWmb_4  
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即期汇票sight bill||bill on demand (TsgVq]L  
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…days after date||…days after date…日后付款 xC]/i(+bA  
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…months after date||…months after date…月后付款 q}lSnWY[[  
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见票后…日付款…days after sight||…days sight mv_-|N~  
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见票后…月付款…months after sight||…months sight od>.
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同组票据set of bills F$
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单张汇票sola of exchange||sole of exchange `CBTZG09  
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远期汇票usance bill||bill at usance X|:O`b$G  
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长期汇票long bill +|N"i~f>j  
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短期汇票short bill Mh\c+1MFs  
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逾期汇票overdue bill KR63W:Z\'  
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宽限日期days of grace &e{&<ZVR  
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电汇telegraphic transfer （T.T） tO#y4<  
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邮汇postal order||postal note （Am.）||post office order||money order .Q7z<Q  
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本票promissory note （P/N） 3j6$!89'  
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押汇负责书||押汇保证书letter of hypothecation ]Kd:ZmJ  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity ~FJd{$2x`  
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承兑||认付acceptance TB9ukLG^<<  
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单张承兑general acceptance h_J'd
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有条件承兑qualified acceptance *9G;n!t  
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附条件认付conditional acceptance ,+0_kndR  
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部分认付partial acceptance   (@]{=q<