[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。   @Yn+ir0>O  
会计报表statement of account \0 3ZE^H  
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往来帐目account current h"7~`!"~  
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现在往来帐||存款额current accout {krBAz&  
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销货帐account sales =Cd{bj.8  
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共同计算帐项joint account ne: 'aq  
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未决帐项outstanding account c h}wXn  
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贷方帐项credit account||creditor account U\(71=  
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借方帐项debit account||debtor account \SoT^PW  
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应付帐||应付未付帐account payable ut#pg+#Q  
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应收帐||应收未收帐account receivable uW [yNwM  
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新交易||新帐new account TB-dV'w  
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未决帐||老帐old account 8 /%{xB^  
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现金帐cash account )E}@h%d  
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流水帐running account q#@r*hl  

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暂记帐||未定帐suspense account 8d2\H*a9~  
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过期帐||延滞帐overdue account||pastdue account +g kJrw  
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杂项帐户sundry account rlGv6)vb  
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详细帐单||明细表detail account lx=tOfj8  
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呆帐bad account d,?Tq  
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会计项目title of account vg5_@7  
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会计薄||帐薄account-book k=[s%O6H  
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营业报告书||损益计算表account of budiness||business report o{! :N>(  
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借贷细帐||交验帐account rendered pmvd%X\f  
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明细帐account stated * 70ZAo4  
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与…银行开立一户头to open an account with ,!b< SQ5M  
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与…银行建立交易to keep account with jT=|!,Pn  
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继续记帐to keep account j&oRj6;Ha+  
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与…有交易to have an account with (=Cb)/s0  

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作成会计帐||有往来帐项to make out an account with >e>3:~&2  
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清算||清理债务to make up an account H{vKk  
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清洁帐目||与…停止交易to close ones account with p8_^6wfg  
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结帐to close an account @m9pb+=v  
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清理未付款to ask an account||to demand an account QMsq4yJ)%  
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结清差额to balance the account with %7 bd}sJ#  
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清算to settle an account||to liquidate an account||to square an account {,Q)D$i  
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审查帐目||监查帐目to audit an account -[L\:'Gp5  
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检查帐目to examine an account Qh1pX}X  
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转入A的帐户to charge the amount to As account 0Idek  
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以计帐方式付款to pay on account #c^]p/  
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代理某人||为某人on ones account||on account of one )4 4Y`v  
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为自己计算||独立帐目on ones own account MeEa|.  
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由某人收益并负风险on ones account and risk||for ones account and risk [gmov)\c  
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由某人负担for ones account||for account of one .dlsiBh  
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按某人指示||列入某人帐户by order and for account of one eJ?o
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列入5月份帐目for May account X9m^i2tk  
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编入某中帐项下to pass to the account of||to place to the account of S0^a)#D &  
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寄出清算书to send in an account||to send in render an account kW/G=_6  
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支票薄cheque book n~I-mR)"  
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支票陈票人cheque drawer ^9
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持票人cheque holder vE:*{G;Y  
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不记名支票cheque to bearer||bearer cheque cpdESc9W  
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记名支票||认人支票cheque to order k1wIb']m]z  
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到期支票antedated cheque wMW<lT=;  
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未到期支票postdated cheque {kpF etXt?  
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保付支票certified cheque g:Hj1!'  
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未获兑现支票，退票returned cheque [dJ!JT/X{  
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横线支票crossed cheque &QHJ%c  
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普通横线general crossing j?K$w`  
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特别横线special crossing f'*-<sSr  
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空白支票blank cheque p'jc=bL E  
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失效支票，过期支票stale cheque <],{at` v  
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普通支票open cheque :HY$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 Z[?n{vD7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  3xyrWl  
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支票换现金||兑现to cash a cheque 8V:;HY#  
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清理票款to clear a cheque J^7m?mA  
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保证兑现to certify a cheque |*bUcS<S  
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填写支票数额to fill up a cheque lod+]*MD  
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支票上划线to cross a cheque o#qdgZ  
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开发支票to make out a cheque DGvuo 8  
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签发支票，开立支票to draw a cheque||to issue a cheque N3G9
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透支支票to overdraw a cheque P+CV4;Xz  
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背书支票to endorse a cheque I!/32* s1t  
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请付票款||清付票款to pay a cheque||to honour a cheque +g1>h,K 3  
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支票退票to dishonour a cheque ucl001EK  
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拒付支票to refuse a cheque alJ0gc
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拒付支票to stop payment of a cheque x1:mT[[$  
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提示要求付款to present for payment J4qk^1m.  
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见票即付持票人payable to bearer Yn?beu'  
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支付指定人payable to order p[4 +`8  
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已过期||无效out of date||stale {C w.?JU  
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请给出票人R/D||refer to drawer QFnuu-82"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (MXy\b <  
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文字与数字不一致words and figures differ jI,[(Z>  
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支票 T#*,ME7|m  
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时间已过account closed sm18u-  
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更改处应加盖印章alterations require initials J@>|`9T9$  
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时间已过effects not cleared ]{=y8]7  
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停止付款payment stopped p7\LLJ y  
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支票毁损cheque mutilated pnu?=.O  
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汇款||寄钱to remit||to send money /BgXY}JC.  
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寄票供取款||支票支付to send a cheque for payment 7s^b@&Le  
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寄款人a remitter 'A{zH{
 
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收款人a remittee 2lfEJw($  
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国外汇票foreign Bill >}wFePl  
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国内汇票inland Bill j![1  
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跟单汇票documentary bill 2r2:  
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空头汇票accommodation bill "~ =O`5V  
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原始汇票original bill &@xm< A\S  
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改写||换新票据renewed bill aAqM)T83  
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即期汇票sight bill||bill on demand j0"4X  
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…days after date||…days after date…日后付款 uo?R;fX26  
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…months after date||…months after date…月后付款 {oAD;m`  
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见票后…日付款…days after sight||…days sight 2f{p$YIt  
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见票后…月付款…months after sight||…months sight ^[R/W VNk  
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同组票据set of bills  ngJ{az  

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单张汇票sola of exchange||sole of exchange OZz/ip-!lc  
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远期汇票usance bill||bill at usance YHY*dk*|C  
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长期汇票long bill Pxkh;:agD  
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短期汇票short bill Gh6U<;V?*  
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逾期汇票overdue bill Rxr?T-  
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宽限日期days of grace (]?M=?0\  
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电汇telegraphic transfer （T.T） o*E32#l  
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邮汇postal order||postal note （Am.）||post office order||money order I!(BwYd  
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本票promissory note （P/N） )p#L"r^)  
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押汇负责书||押汇保证书letter of hypothecation 1fM`n5?"  

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副保||抵押品||付属担保物collateral security MO| Dwuaf  
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担保书trust receipt||letter of indemnity b>#=7;  
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承兑||认付acceptance +~P_o_M  
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单张承兑general acceptance 5yj#9H  
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有条件承兑qualified acceptance r=7!S8'  
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附条件认付conditional acceptance M} ri>o  
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部分认付partial acceptance   #,1)@[