[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。   $CMye; yL  
会计报表statement of account HFP'b=?`]|  
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往来帐目account current .
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现在往来帐||存款额current accout V7U*09 0*5  
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销货帐account sales 2+y wy^
 
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共同计算帐项joint account o}r_+\n  
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未决帐项outstanding account `5- ;'nX  
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贷方帐项credit account||creditor account hkl0
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借方帐项debit account||debtor account >QYx9`x&  
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应付帐||应付未付帐account payable vmNo~clt\  
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应收帐||应收未收帐account receivable .Bkfe{^  
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新交易||新帐new account .*6Nq
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未决帐||老帐old account y(<{ e~  
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现金帐cash account :j~4mb?$  
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流水帐running account "Ia.$,k9  
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暂记帐||未定帐suspense account f9UDH8X  
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过期帐||延滞帐overdue account||pastdue account " ]k}V2l  
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杂项帐户sundry account c]1AM)xo  
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详细帐单||明细表detail account sa<\nH$_X  
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呆帐bad account OR+_s @Yg  
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会计项目title of account 3%Q<K=jy  
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会计薄||帐薄account-book ~C>;0a;<:  
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营业报告书||损益计算表account of budiness||business report 1,zc8>M  
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借贷细帐||交验帐account rendered 6)=;cc{Vr  
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明细帐account stated b^<7a&  
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与…银行开立一户头to open an account with DfGq m-c  
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与…银行建立交易to keep account with UWqiA`,  
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继续记帐to keep account =],c$)  
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与…有交易to have an account with < fe.  
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作成会计帐||有往来帐项to make out an account with o,_F;ZhE  
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清算||清理债务to make up an account MVQ6I/EA4  
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清洁帐目||与…停止交易to close ones account with S+eu3nMq  
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结帐to close an account 9P#kV@%(0c  
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清理未付款to ask an account||to demand an account i-WP#\s  
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结清差额to balance the account with gd%Ho8,T  
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清算to settle an account||to liquidate an account||to square an account 1B 0[dK2N  
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审查帐目||监查帐目to audit an account VggSDb  
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检查帐目to examine an account v$;URF%^  
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转入A的帐户to charge the amount to As account YiL^KK  
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以计帐方式付款to pay on account r M}o)  
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代理某人||为某人on ones account||on account of one AS4oz:B  
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为自己计算||独立帐目on ones own account r0\C2g_X  
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由某人收益并负风险on ones account and risk||for ones account and risk (\ |Go-2G  
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由某人负担for ones account||for account of one $(yi+v  
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按某人指示||列入某人帐户by order and for account of one Iy4REP|  
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列入5月份帐目for May account ?2gXF0+~Y2  
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编入某中帐项下to pass to the account of||to place to the account of cI@'Pr4:FJ  
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寄出清算书to send in an account||to send in render an account |*8X80<  
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支票薄cheque book h54\ \Ci  

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支票陈票人cheque drawer jS#YqVuN  
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持票人cheque holder g/i.b&  
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不记名支票cheque to bearer||bearer cheque |B2>}Y/  
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记名支票||认人支票cheque to order Jg.^h1>x  
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到期支票antedated cheque ny<D1>{90  
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未到期支票postdated cheque ~UwqQD1p
 
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保付支票certified cheque SU.$bsu  
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未获兑现支票，退票returned cheque k+eeVy  
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横线支票crossed cheque H00iy$R  
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普通横线general crossing ztC,[
 
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特别横线special crossing iu`B8yI  
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空白支票blank cheque G~f|Sx  
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失效支票，过期支票stale cheque EB p(^rj  
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普通支票open cheque tG0 &0`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N1dM,H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p7,dl*'  
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支票换现金||兑现to cash a cheque #D%l;Ae  
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清理票款to clear a cheque 9y;zk$O8  
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保证兑现to certify a cheque s<8|_Dt  
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填写支票数额to fill up a cheque S8;5|ya  
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支票上划线to cross a cheque Yo,n#<37  
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque {BD G;e  
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透支支票to overdraw a cheque +LaR_n[  
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背书支票to endorse a cheque A7zL\
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请付票款||清付票款to pay a cheque||to honour a cheque eJ60@ N\A  
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支票退票to dishonour a cheque \T^ptj(0  
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拒付支票to refuse a cheque Z4D[nPm$  
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拒付支票to stop payment of a cheque >]ZW.?
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提示要求付款to present for payment x]~&4fp  
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见票即付持票人payable to bearer ria.MCe\!  
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支付指定人payable to order [s~6,w

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已过期||无效out of date||stale O@`KGZEPY  
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请给出票人R/D||refer to drawer Zo}vV2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds il$eO 7
 
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文字与数字不一致words and figures differ DJ|lel/'  
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支票 _Oy;:XN  
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时间已过account closed >YR2h/S  
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更改处应加盖印章alterations require initials {pC$jd>T  
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时间已过effects not cleared hpYW1kfQl  
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停止付款payment stopped X~Hm.qIR  
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支票毁损cheque mutilated 9s?gI4XN  
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汇款||寄钱to remit||to send money H{1'- wB  
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寄票供取款||支票支付to send a cheque for payment jOm7:+H  
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寄款人a remitter ~bz$]o-<  
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收款人a remittee FmgMd)#  
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国外汇票foreign Bill Y~@(  
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国内汇票inland Bill l[[^]__  
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跟单汇票documentary bill `nY.&YT  
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空头汇票accommodation bill ay]l\d2!3  
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原始汇票original bill ]}n|5  
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改写||换新票据renewed bill &"7+k5O  
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即期汇票sight bill||bill on demand D[)_ f  
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…days after date||…days after date…日后付款 J"$U$.W=  
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…months after date||…months after date…月后付款 $k`j";8uR  
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见票后…日付款…days after sight||…days sight HDaeJk  
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见票后…月付款…months after sight||…months sight `?SC.KT  
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同组票据set of bills .`(YCn?\  
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单张汇票sola of exchange||sole of exchange |<O^M q  
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远期汇票usance bill||bill at usance Z?V vFEt%  
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长期汇票long bill T3LVn<Lm\  
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短期汇票short bill ,_s.amL3O{  
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逾期汇票overdue bill k'+y  
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宽限日期days of grace h:sf?X[  
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电汇telegraphic transfer （T.T） uJ]uz%  
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邮汇postal order||postal note （Am.）||post office order||money order eW8{],B  
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本票promissory note （P/N） B-$zioZ  
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押汇负责书||押汇保证书letter of hypothecation R3.w")6  
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副保||抵押品||付属担保物collateral security {v|ib112;  
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担保书trust receipt||letter of indemnity ,-8Xb+!8I  
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承兑||认付acceptance MgN;[4|[h  
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单张承兑general acceptance Cbl
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有条件承兑qualified acceptance GoH.0e Q^  
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附条件认付conditional acceptance vu}U2 0@  
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部分认付partial acceptance   \ 2#K {