[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。   3eQ&F~S  
会计报表statement of account oj+hQ+>  
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往来帐目account current tf`^v6m%]  
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现在往来帐||存款额current accout ,.FxIl]  
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销货帐account sales ln dx"prW  
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共同计算帐项joint account A^<jy=F&  
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未决帐项outstanding account rmg}N  
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贷方帐项credit account||creditor account C1QA)E['V  
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借方帐项debit account||debtor account #S"nF@   
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应付帐||应付未付帐account payable #KZBsa@p  
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应收帐||应收未收帐account receivable ~b8]H|<'Y  
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新交易||新帐new account {R`[kt  
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未决帐||老帐old account |&i<bqLw:  
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现金帐cash account * r7rZFS  
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流水帐running account 8YSAf+{FtK  
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暂记帐||未定帐suspense account AH~E)S  
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过期帐||延滞帐overdue account||pastdue account f]srRYSR  
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杂项帐户sundry account 4;2uW#dG"  
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详细帐单||明细表detail account G$('-3@i`w  
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呆帐bad account E}Uc7G  
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会计项目title of account h^P#{ W!e\  
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会计薄||帐薄account-book cQ}{[YO  
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营业报告书||损益计算表account of budiness||business report t\O16O7S  
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借贷细帐||交验帐account rendered :NTO03F7v  
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明细帐account stated <(#ej4ar,  
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与…银行开立一户头to open an account with :7;@ZEe  
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与…银行建立交易to keep account with b*lkBqs$  
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继续记帐to keep account 8
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与…有交易to have an account with +1!ia]  
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作成会计帐||有往来帐项to make out an account with GTxk%   
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清算||清理债务to make up an account 2st3  
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清洁帐目||与…停止交易to close ones account with 86H+h(R/  
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结帐to close an account y>ktcuML  
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清理未付款to ask an account||to demand an account 6wg^FD_Q  
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结清差额to balance the account with O33`+UV"W  
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清算to settle an account||to liquidate an account||to square an account &6k3*dq  
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审查帐目||监查帐目to audit an account /Gfw8g\}  
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检查帐目to examine an account OB}Ib]  
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转入A的帐户to charge the amount to As account a09<!0Rp  
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以计帐方式付款to pay on account CTA3*Gn  
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代理某人||为某人on ones account||on account of one a-J.B.A$Z/  
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为自己计算||独立帐目on ones own account v(%*b,^  
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由某人收益并负风险on ones account and risk||for ones account and risk >c}u>]D  
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由某人负担for ones account||for account of one Oa>Ppldeg  
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按某人指示||列入某人帐户by order and for account of one _PR4`C*  
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列入5月份帐目for May account -`6+UkOV[x  
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编入某中帐项下to pass to the account of||to place to the account of T^]}Oy@e,J  
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寄出清算书to send in an account||to send in render an account FHI ;)wn=  
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支票薄cheque book  %D "I  
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支票陈票人cheque drawer QkC (uS  
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持票人cheque holder ^K@C"j?M/  
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不记名支票cheque to bearer||bearer cheque S|+o-[e8O  
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记名支票||认人支票cheque to order JqiP>4Uwm^  
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到期支票antedated cheque 8)I^ t81
 
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未到期支票postdated cheque 5` :Yye  
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保付支票certified cheque ]z9=}=If  
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未获兑现支票，退票returned cheque T nm.A?  
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横线支票crossed cheque [ibu/W$  
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普通横线general crossing ~Jz6O U*z  
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特别横线special crossing d-dEQKI?;  
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空白支票blank cheque k+pr \d~  
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失效支票，过期支票stale cheque #4 pB

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普通支票open cheque %d<"l~<5;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;@|n @ax  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wcY?rE9  
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支票换现金||兑现to cash a cheque a HR"n|7{  
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清理票款to clear a cheque 1NA.nw.  
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保证兑现to certify a cheque Fyatd  
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填写支票数额to fill up a cheque V{3x!+q  
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支票上划线to cross a cheque @O^6&\s>  
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开发支票to make out a cheque @>Km_Ax  
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签发支票，开立支票to draw a cheque||to issue a cheque #( 146  
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透支支票to overdraw a cheque M\Ye<Tk  
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背书支票to endorse a cheque YHygo#4=8  
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请付票款||清付票款to pay a cheque||to honour a cheque u[=r,^YQ  
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支票退票to dishonour a cheque tGE$z]1c@  
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拒付支票to refuse a cheque w4{<n/"  
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拒付支票to stop payment of a cheque CXx*_@}MU  
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提示要求付款to present for payment `V)8 QRN(  
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见票即付持票人payable to bearer ND#Yenye  
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支付指定人payable to order JWhdMU  
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已过期||无效out of date||stale 2M#
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请给出票人R/D||refer to drawer O1U=X:Zl  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aFb==73aLw  
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文字与数字不一致words and figures differ Xq]w<$  
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支票 oim9<_  
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时间已过account closed Bs_s&a>  
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更改处应加盖印章alterations require initials U9:zVy  
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时间已过effects not cleared <ro7vPKNa  
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停止付款payment stopped 8>2.UrC  
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支票毁损cheque mutilated L%*!`T
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汇款||寄钱to remit||to send money [fya)}  
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寄票供取款||支票支付to send a cheque for payment xjuN
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寄款人a remitter G\/zkrxmv  
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收款人a remittee Gv!2f  
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国外汇票foreign Bill )0.kv2o.  
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国内汇票inland Bill fa jGZyd0:  
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跟单汇票documentary bill v+W&9>  
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空头汇票accommodation bill [N -Di"  
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原始汇票original bill &&5a
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改写||换新票据renewed bill 4qb/daE:Z  
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即期汇票sight bill||bill on demand }kw#7m54  
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…days after date||…days after date…日后付款 a(m2n.0'>  
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…months after date||…months after date…月后付款 +C^nO=[E  
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见票后…日付款…days after sight||…days sight 3<e=g)F  
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见票后…月付款…months after sight||…months sight XnH05LQ  
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同组票据set of bills sbfuzpg]*  
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单张汇票sola of exchange||sole of exchange 9sM!`Lz{  
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远期汇票usance bill||bill at usance 3#n_?-  
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长期汇票long bill w$>u b@=  
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短期汇票short bill e_^26^{q  
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逾期汇票overdue bill 5f rX  
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宽限日期days of grace Q1lyj7c#x  
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电汇telegraphic transfer （T.T） O4 w(T  
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邮汇postal order||postal note （Am.）||post office order||money order D2#ZpFp"h  
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本票promissory note （P/N） y4yhF8E>;U  
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押汇负责书||押汇保证书letter of hypothecation SV4E0c>  
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副保||抵押品||付属担保物collateral security hy1oq7F(Q  
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担保书trust receipt||letter of indemnity I]|Pq  
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承兑||认付acceptance 7jrt7[{
 
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单张承兑general acceptance _{ue8kGt  
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有条件承兑qualified acceptance U)TUOwF  
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附条件认付conditional acceptance umBICC]CU  
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部分认付partial acceptance   %fZJRu 1b