[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。   |;Jt* _  
会计报表statement of account _I'k&R  
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往来帐目account current 4 j'rbbs/  
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现在往来帐||存款额current accout ;DZj.|Sj+  
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销货帐account sales 5GJkvZtFY  
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共同计算帐项joint account 4,QA {v  
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未决帐项outstanding account 525^/d6v  
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贷方帐项credit account||creditor account M"K$.m@t  
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借方帐项debit account||debtor account $1s>efP-  
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应付帐||应付未付帐account payable G;/> N'#  
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应收帐||应收未收帐account receivable c@]G;>o  
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新交易||新帐new account bqF?!t<B  
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未决帐||老帐old account # E8?2]  
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现金帐cash account Z!' kN\z  
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流水帐running account NX;{L#lQ  
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暂记帐||未定帐suspense account yVPFH~1@\  
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过期帐||延滞帐overdue account||pastdue account qM^y@B2MO
 
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杂项帐户sundry account BTA2['  
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详细帐单||明细表detail account >E,/|K*  
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呆帐bad account cZWW[i  
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会计项目title of account <P Vmr2Jp"  
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会计薄||帐薄account-book FklO#+<:  
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营业报告书||损益计算表account of budiness||business report to\$'2F"q  
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借贷细帐||交验帐account rendered aJ]t1  
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明细帐account stated f+
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与…银行开立一户头to open an account with MF::At[4  
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与…银行建立交易to keep account with Y3luU&'  
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继续记帐to keep account Sj4@pMh4  
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与…有交易to have an account with lN::veD  
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作成会计帐||有往来帐项to make out an account with 0OVxx> p/x  
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清算||清理债务to make up an account %|?PG i@5  
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清洁帐目||与…停止交易to close ones account with :WN*wd  
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结帐to close an account ?s{Pp  
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清理未付款to ask an account||to demand an account z4c{W~}`  
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结清差额to balance the account with .^* .-8q  
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清算to settle an account||to liquidate an account||to square an account x AR9* <-  
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审查帐目||监查帐目to audit an account 2=xjgK  
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检查帐目to examine an account 2AI~Jm#  
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转入A的帐户to charge the amount to As account =;^#5dpt$  
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以计帐方式付款to pay on account s@ vHU4  
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代理某人||为某人on ones account||on account of one !Wz%Hy:ZK  
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为自己计算||独立帐目on ones own account H"A|Z6y$^  
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由某人收益并负风险on ones account and risk||for ones account and risk c31k%/.  
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由某人负担for ones account||for account of one w8df-]r  
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按某人指示||列入某人帐户by order and for account of one @] `_+\y  
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列入5月份帐目for May account -mlBr63Bj  
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编入某中帐项下to pass to the account of||to place to the account of 2Po e-=  
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寄出清算书to send in an account||to send in render an account w{1DwCLKq  
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支票薄cheque book I8C(z1(N  
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支票陈票人cheque drawer Q$NT>d6Q  
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持票人cheque holder e==} qQ  
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不记名支票cheque to bearer||bearer cheque D)ZG
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记名支票||认人支票cheque to order zCZ ]`  
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到期支票antedated cheque Ps@a@d"83  
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未到期支票postdated cheque z3V[ Vi  
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保付支票certified cheque <g SZt\  
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未获兑现支票，退票returned cheque LZirw'  
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横线支票crossed cheque :T62_cFG  
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普通横线general crossing I\%a<  
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特别横线special crossing '<}N`PS#N  
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空白支票blank cheque 4CUzp.S`h  
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失效支票，过期支票stale cheque S}@J4}*u["  
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普通支票open cheque /$w,8pV=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ""0
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :eL{&&6  
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支票换现金||兑现to cash a cheque 9L2]PU v  
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清理票款to clear a cheque "s$$M\)T  
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保证兑现to certify a cheque &xAwk-{W  
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填写支票数额to fill up a cheque <8  $fo  
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支票上划线to cross a cheque JX.3b_O  
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开发支票to make out a cheque [>IV#6$  
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签发支票，开立支票to draw a cheque||to issue a cheque 8zI*<RX.Q  
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透支支票to overdraw a cheque EE{]EW(  
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背书支票to endorse a cheque V*Q!J{lj^#  
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请付票款||清付票款to pay a cheque||to honour a cheque J,W<vrKOcN  
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支票退票to dishonour a cheque Sc.@u3  
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拒付支票to refuse a cheque 3FglzJ  
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拒付支票to stop payment of a cheque _;!$1lM[  
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提示要求付款to present for payment Ux!q(9
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见票即付持票人payable to bearer :'$V7LZ5  
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支付指定人payable to order .3 S9=d?  
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已过期||无效out of date||stale 0 3?7kAI  
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请给出票人R/D||refer to drawer qy( kb(J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KX^!t3l6  
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文字与数字不一致words and figures differ E5X#9;U8E"  
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支票 6 9s%  
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时间已过account closed Qm) c!  
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更改处应加盖印章alterations require initials VfT@;B6ALF  
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时间已过effects not cleared b~C^cM  
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停止付款payment stopped {O_`eS  
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支票毁损cheque mutilated 1UN$eb7  
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汇款||寄钱to remit||to send money jJK@i\bU_  
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寄票供取款||支票支付to send a cheque for payment LrhQG  
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寄款人a remitter Ih%LKFT  
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收款人a remittee ;tWi4iT+.  
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国外汇票foreign Bill xP5Z
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国内汇票inland Bill &&TAX  
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跟单汇票documentary bill 4=ZN4=(_[  
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空头汇票accommodation bill ?dQ#% 06mn  
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原始汇票original bill Yzih-$g  
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改写||换新票据renewed bill %P`|kP
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即期汇票sight bill||bill on demand Vv.q{fRvYB  
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…days after date||…days after date…日后付款 FS6I?q#t Q  
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…months after date||…months after date…月后付款 ~.TKzh'eB  
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见票后…日付款…days after sight||…days sight ZN-5W|' O  
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见票后…月付款…months after sight||…months sight 1/vcj~|)t  
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同组票据set of bills O<`\9  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance q)KLf\  
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长期汇票long bill P1}Fn:Xe%7  
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短期汇票short bill 4XsKOv  
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逾期汇票overdue bill F` 
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宽限日期days of grace Q.]RYv}\  
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电汇telegraphic transfer （T.T） Kh;jiK !  
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邮汇postal order||postal note （Am.）||post office order||money order `&-)(#  
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本票promissory note （P/N） 8!uqR!M<C  
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押汇负责书||押汇保证书letter of hypothecation \.7O0Q{  
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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 +o\s |G|l  
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承兑||认付acceptance "T_OLeg dK  
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单张承兑general acceptance n^7$ST#'bV  
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有条件承兑qualified acceptance faVR %  
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附条件认付conditional acceptance kM`!'0kt  
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部分认付partial acceptance    /_rg*y*