[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。   x
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会计报表statement of account '*lVVeSiFw  
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往来帐目account current ^ZP $(a4  
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现在往来帐||存款额current accout %?2y2O,;  
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销货帐account sales zi%Ql|zI~  
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共同计算帐项joint account \:y oS>G  
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未决帐项outstanding account Cg_9V4h.C  
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贷方帐项credit account||creditor account uo`zAKM&A  
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借方帐项debit account||debtor account g ^I ?u$&E  
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应付帐||应付未付帐account payable vB<9M-sa0  
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应收帐||应收未收帐account receivable k@Qd:I;;  
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新交易||新帐new account []:&WA9N  
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未决帐||老帐old account wU
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现金帐cash account >=1Aa,_tc  
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流水帐running account 
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暂记帐||未定帐suspense account 2Q%*` vCuV  
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过期帐||延滞帐overdue account||pastdue account `*WzHDv5p  
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杂项帐户sundry account 5[LDG/{Tys  
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详细帐单||明细表detail account vM?,#:
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呆帐bad account {>UT'fa-  
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会计项目title of account Vkfc&+  
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会计薄||帐薄account-book r{{5@  
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营业报告书||损益计算表account of budiness||business report *B)10R  
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借贷细帐||交验帐account rendered 0a9[}g1=#  
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明细帐account stated (coaGQ@d  
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与…银行开立一户头to open an account with m=TZfa^ r  
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与…银行建立交易to keep account with IOa@dUh7a,  
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继续记帐to keep account Wngc(+6O&  
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与…有交易to have an account with {8 &=t8,c  
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作成会计帐||有往来帐项to make out an account with QRx9;!~b}  
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清算||清理债务to make up an account i*8j|  

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清洁帐目||与…停止交易to close ones account with (Q.tH  
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结帐to close an account lR/Ubo yy  
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清理未付款to ask an account||to demand an account |WNI[49  
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结清差额to balance the account with *\_>=sS x;  
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清算to settle an account||to liquidate an account||to square an account 8bf@<VTO_  
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审查帐目||监查帐目to audit an account Bat@  
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检查帐目to examine an account #GfM^sK  
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转入A的帐户to charge the amount to As account BqpJvRJd  
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以计帐方式付款to pay on account fF2]7:  
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代理某人||为某人on ones account||on account of one l\!`ZhM,  
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为自己计算||独立帐目on ones own account x_
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由某人收益并负风险on ones account and risk||for ones account and risk zm_8{Rta}  
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由某人负担for ones account||for account of one {DE4PE`  
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按某人指示||列入某人帐户by order and for account of one BAG#YZB  
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列入5月份帐目for May account k4en/&  
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编入某中帐项下to pass to the account of||to place to the account of p _2Yc]8  
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寄出清算书to send in an account||to send in render an account 1_8@yO  
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支票薄cheque book ,>nf/c0.  
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支票陈票人cheque drawer .
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持票人cheque holder ,,g: x  
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不记名支票cheque to bearer||bearer cheque +S1h~@c:B  
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记名支票||认人支票cheque to order oHF,k  
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到期支票antedated cheque &x@N5
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未到期支票postdated cheque 
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保付支票certified cheque nFefDdP  
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未获兑现支票，退票returned cheque X1Kze  
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横线支票crossed cheque |9)y<}c5oM  
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特别横线special crossing WaiM\h?=#  
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空白支票blank cheque H$,wg!kY!  
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失效支票，过期支票stale cheque i>=y3x"  
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普通支票open cheque I.1(qbPkF+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount { dvsZJj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $o*p#LU  
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支票换现金||兑现to cash a cheque p8z"Jn2P  
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清理票款to clear a cheque Bs<LJzS{V  
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保证兑现to certify a cheque ;{"uG>
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填写支票数额to fill up a cheque :;o?d&C  
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支票上划线to cross a cheque {G _|gs
 
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开发支票to make out a cheque Xgo`XsA  
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签发支票，开立支票to draw a cheque||to issue a cheque z9^_5la#  
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透支支票to overdraw a cheque zfUkHL6  
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背书支票to endorse a cheque Y\{lQMCy  
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请付票款||清付票款to pay a cheque||to honour a cheque tOw [  
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支票退票to dishonour a cheque }/Y)^  
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拒付支票to refuse a cheque _ 4+=S)$  
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拒付支票to stop payment of a cheque c# WIB 4  
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提示要求付款to present for payment s&qr2'F+z  
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见票即付持票人payable to bearer 58_aI?~>>  
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支付指定人payable to order }@wXm  
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已过期||无效out of date||stale CI,xp  
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请给出票人R/D||refer to drawer rz gzX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X+XbIb UuL  
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文字与数字不一致words and figures differ "n=Ih_J  
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支票 %uLyL4*L(p  
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时间已过account closed z?8Sie  
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更改处应加盖印章alterations require initials )hai?v~g   
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时间已过effects not cleared F /:2+  
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停止付款payment stopped Ey"<hAF  
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支票毁损cheque mutilated g#ONtY@*U  
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汇款||寄钱to remit||to send money h&6x.ps@  
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寄票供取款||支票支付to send a cheque for payment ico(4KSk  
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寄款人a remitter AcF;5h  
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收款人a remittee E 2DTE  
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国外汇票foreign Bill GJqSN i}  
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国内汇票inland Bill -K/' }I  
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跟单汇票documentary bill 8L 9;VY^Y  
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空头汇票accommodation bill !{SU G+.2  
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原始汇票original bill (
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改写||换新票据renewed bill mI in'M  
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即期汇票sight bill||bill on demand 7XWgY%G  
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…days after date||…days after date…日后付款 3g|O2>*?  
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…months after date||…months after date…月后付款 }+#ag:M  
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见票后…日付款…days after sight||…days sight p|Rxy"}  
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见票后…月付款…months after sight||…months sight ~w[zX4@  
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同组票据set of bills ~P6K)V|@<  
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单张汇票sola of exchange||sole of exchange Z/x<U.B  
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远期汇票usance bill||bill at usance 5-mJj&0:!  
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长期汇票long bill ]r"{G*1Q 9  
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短期汇票short bill R?&S]?H  
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逾期汇票overdue bill {8B\-LUR  
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宽限日期days of grace H8-,gV  
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电汇telegraphic transfer （T.T） x6)   
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邮汇postal order||postal note （Am.）||post office order||money order o$-8V:)6d  
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本票promissory note （P/N） IYCKF/2o  
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押汇负责书||押汇保证书letter of hypothecation A|>C3S  
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副保||抵押品||付属担保物collateral security } 1XLe  
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担保书trust receipt||letter of indemnity ?xf;#J+{8  
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承兑||认付acceptance ,j

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单张承兑general acceptance n7MS{`  

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有条件承兑qualified acceptance yCkm |  
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附条件认付conditional acceptance asq/_`  
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部分认付partial acceptance   FSQ&J|O