[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。   py{eX`(MS  
会计报表statement of account )nwZ/&@  
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往来帐目account current TZ_rsj/t  
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现在往来帐||存款额current accout 5`{vE4A]q  
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销货帐account sales $!G`D=  
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共同计算帐项joint account H9RGU~q4s[  
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未决帐项outstanding account DVI7]+=nV  
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贷方帐项credit account||creditor account H]s4% 9T  
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借方帐项debit account||debtor account 0G5'Y;8  
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应付帐||应付未付帐account payable T2wv0sHlt  
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应收帐||应收未收帐account receivable $uCiXDKCq  
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新交易||新帐new account `<^*jB@P  
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未决帐||老帐old account cC%j!8!  
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现金帐cash account FI{AZb_'  
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流水帐running account 3_W{T@T  
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暂记帐||未定帐suspense account j0FW8!!-g  
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过期帐||延滞帐overdue account||pastdue account ne4c%?>t  
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杂项帐户sundry account )iU^&@[S  
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详细帐单||明细表detail account S`iR9{+&  
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呆帐bad account aMTFW_w  
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会计项目title of account #`ls)-`7  
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会计薄||帐薄account-book 81F,Y)x.  
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营业报告书||损益计算表account of budiness||business report ;YyXT"6/p  
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借贷细帐||交验帐account rendered >7b)y  
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明细帐account stated OgCy4_a[f  
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与…银行开立一户头to open an account with w%a8XnW]1  
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与…银行建立交易to keep account with U \oy8FZ  
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继续记帐to keep account OqUr9?+  
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与…有交易to have an account with ^,8R,S\}$  
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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 V416g |lBO  
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清洁帐目||与…停止交易to close ones account with F<&!b2)ML  
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结帐to close an account GqKsK r2%  
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清理未付款to ask an account||to demand an account M8&}j  
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结清差额to balance the account with lU Ovm\  
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清算to settle an account||to liquidate an account||to square an account <Zb/  
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审查帐目||监查帐目to audit an account ;,h/   
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检查帐目to examine an account (2ot5x}`j  
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转入A的帐户to charge the amount to As account b}^S.;vNj  
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以计帐方式付款to pay on account 1/+C5Bp*  
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代理某人||为某人on ones account||on account of one Q#I"_G&{  
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为自己计算||独立帐目on ones own account 8`>h}Q$  
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由某人收益并负风险on ones account and risk||for ones account and risk Ks^6.)  
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由某人负担for ones account||for account of one GG064zPq7  
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按某人指示||列入某人帐户by order and for account of one >2$5eI  
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列入5月份帐目for May account $EZN1\  
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编入某中帐项下to pass to the account of||to place to the account of l&4,v  
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寄出清算书to send in an account||to send in render an account sQ6}\  
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支票薄cheque book !-2R;yo12  
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支票陈票人cheque drawer n55Pv3}C  
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持票人cheque holder 7^wc)E^H
 
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不记名支票cheque to bearer||bearer cheque &PkLp4mQ  
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记名支票||认人支票cheque to order CTWn2tpW  
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到期支票antedated cheque 7.DtdyM  
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未到期支票postdated cheque d(g^M1 m  
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保付支票certified cheque #cj6{%c4  
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未获兑现支票，退票returned cheque &/Ro lIHF  
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横线支票crossed cheque }FzqW*4~  
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普通横线general crossing JG9`h#  
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特别横线special crossing P"<U6zM\sP  
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空白支票blank cheque 3!5U
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失效支票，过期支票stale cheque '#(v= |J  
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普通支票open cheque ""s]zN
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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,{<Nm7&F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [ '%69dPh  
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支票换现金||兑现to cash a cheque _-5,zPR  
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清理票款to clear a cheque \6;=$f/?t  
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保证兑现to certify a cheque *Z_C4Tj  
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填写支票数额to fill up a cheque Z'H5,)j0R  
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支票上划线to cross a cheque "QvmqI>  
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开发支票to make out a cheque G|\^{5  
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签发支票，开立支票to draw a cheque||to issue a cheque jq08=  
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透支支票to overdraw a cheque XNgDf3T  
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背书支票to endorse a cheque 0|; .6\  
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请付票款||清付票款to pay a cheque||to honour a cheque t20PP4FWM  
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支票退票to dishonour a cheque ITy/eZ"&:  
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拒付支票to refuse a cheque X>?b #Eva  
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拒付支票to stop payment of a cheque -R>}u'EG>  
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提示要求付款to present for payment lgpW@g  
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见票即付持票人payable to bearer c]B$i*t  
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支付指定人payable to order R}mn*h6  
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已过期||无效out of date||stale lcV<MDS  
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请给出票人R/D||refer to drawer G| 8%qd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I]!^;))  
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文字与数字不一致words and figures differ p$7#}s  
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时间已过account closed i*R,QN)  
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更改处应加盖印章alterations require initials H;aYiy  
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时间已过effects not cleared U=sh[W  
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停止付款payment stopped ydv
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支票毁损cheque mutilated 5W =(+Q>C  
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汇款||寄钱to remit||to send money CLKov\U\  
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寄票供取款||支票支付to send a cheque for payment 2WM\elnA  
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寄款人a remitter nD"~?*Lt  
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收款人a remittee =j0x.fSe  
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国外汇票foreign Bill C-P06Q]  
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国内汇票inland Bill i`%
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跟单汇票documentary bill ,$r2gr!_G  
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空头汇票accommodation bill . ,NB( s`  

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原始汇票original bill QF-)^`N  
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改写||换新票据renewed bill o6j"OZcv  
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即期汇票sight bill||bill on demand Zcd7*EBdx  
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…days after date||…days after date…日后付款 V*B0lI7`B  
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…months after date||…months after date…月后付款 d5xxb _oE  
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见票后…日付款…days after sight||…days sight &>}.RX]t  
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见票后…月付款…months after sight||…months sight t/:w1rw  

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同组票据set of bills hjY0w  
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单张汇票sola of exchange||sole of exchange NM L|"R;
 
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远期汇票usance bill||bill at usance me./o(! ?  
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长期汇票long bill oa0X5}D  
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短期汇票short bill O_CT+Ou  
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逾期汇票overdue bill e{t=>vry  
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宽限日期days of grace wW()Zy0)  
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电汇telegraphic transfer （T.T） A9n41,h  
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邮汇postal order||postal note （Am.）||post office order||money order N*1  
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本票promissory note （P/N） HXP;0B%4  
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押汇负责书||押汇保证书letter of hypothecation ^f0(aYWx  
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副保||抵押品||付属担保物collateral security 'RQiLUF  
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担保书trust receipt||letter of indemnity =SL^>HS.fo  
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承兑||认付acceptance w<mqe0  
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单张承兑general acceptance |DGCdB|`G  
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有条件承兑qualified acceptance g6`.qyVfz'  
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附条件认付conditional acceptance 4zwif&  
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部分认付partial acceptance   pdy+h{] 3