[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。   _%'},Xd.z  
会计报表statement of account ' |-JWH  
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往来帐目account current f3`7t
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现在往来帐||存款额current accout !4]9!
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销货帐account sales /0\ mx4u  
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共同计算帐项joint account 4k./(f2+  
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未决帐项outstanding account Z{?G.L*/  
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贷方帐项credit account||creditor account Y ^<bl2"y8  
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借方帐项debit account||debtor account (sWLhUgRX  
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应付帐||应付未付帐account payable e<r,&U$  
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应收帐||应收未收帐account receivable K98i[,rP  
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新交易||新帐new account EJ2yO@5O  
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未决帐||老帐old account arf8xqR-U]  
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现金帐cash account 'uy/o)L  
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流水帐running account ToYAW,U[d  
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暂记帐||未定帐suspense account 5h;+Ky!I  
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过期帐||延滞帐overdue account||pastdue account O$c
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杂项帐户sundry account ElUEteZ  
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详细帐单||明细表detail account /&4U6a  
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呆帐bad account K<>sOWZ'S  
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会计项目title of account yq$,,#XDD=  
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会计薄||帐薄account-book Q%f|~Kl-hd  
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营业报告书||损益计算表account of budiness||business report 1UQHq@aM  
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借贷细帐||交验帐account rendered ZWS`\M  
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明细帐account stated D$x_o!JT  
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与…银行开立一户头to open an account with Ox-|JJ=  
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与…银行建立交易to keep account with y.q(vzg\_  
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继续记帐to keep account fYW6b[
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与…有交易to have an account with LupkrxV  
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作成会计帐||有往来帐项to make out an account with CH<E,Z C1T  

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清算||清理债务to make up an account RG4sQ0
 
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清洁帐目||与…停止交易to close ones account with %?Ev|:i`@  
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结帐to close an account X<*U.=r)  
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清理未付款to ask an account||to demand an account @W9x$  
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结清差额to balance the account with Ny%(VI5:  
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清算to settle an account||to liquidate an account||to square an account }O4
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审查帐目||监查帐目to audit an account IyLx0[:U  
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检查帐目to examine an account ok4@N @  
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转入A的帐户to charge the amount to As account +@/"%9w
 
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以计帐方式付款to pay on account [n$BRk|  
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代理某人||为某人on ones account||on account of one %&Q$dzgb_  
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为自己计算||独立帐目on ones own account '4#}e[e  
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由某人收益并负风险on ones account and risk||for ones account and risk cu/5$m?xx  
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由某人负担for ones account||for account of one WV_.Tiy<  
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按某人指示||列入某人帐户by order and for account of one p ObX42  
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列入5月份帐目for May account {>)#H
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编入某中帐项下to pass to the account of||to place to the account of +P`*kj-P\  
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寄出清算书to send in an account||to send in render an account cbT7C G  
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支票薄cheque book 65aK2MS@  
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支票陈票人cheque drawer <yH4HY  
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持票人cheque holder <yNM%P<Oy  
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不记名支票cheque to bearer||bearer cheque WL?\5?G9l  
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记名支票||认人支票cheque to order zZ` _D|<m  
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到期支票antedated cheque '
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未到期支票postdated cheque ;E3>ay6m8  
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保付支票certified cheque sE Q=dcK  
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未获兑现支票，退票returned cheque \1fN0e  
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横线支票crossed cheque yl7&5)b#9  
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普通横线general crossing e} P I^bc  
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特别横线special crossing j/_s"}m{  
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空白支票blank cheque ]%wVHC  
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失效支票，过期支票stale cheque 1p/3 !1  
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普通支票open cheque C9n?@D;S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s'E2P[:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \eT5flC  
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支票换现金||兑现to cash a cheque GVYBa_gx  
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清理票款to clear a cheque Lvq>v0|  
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保证兑现to certify a cheque A+"ia1p,}  
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填写支票数额to fill up a cheque i|w81p^o  
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支票上划线to cross a cheque >VP=MbN  
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开发支票to make out a cheque m#PY, y  
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签发支票，开立支票to draw a cheque||to issue a cheque -@yh>8v  
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透支支票to overdraw a cheque [SHXJ4P*  
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背书支票to endorse a cheque &]e'KdXF  
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请付票款||清付票款to pay a cheque||to honour a cheque < Z{HX[y  
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支票退票to dishonour a cheque Vr6@>@SC  
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拒付支票to refuse a cheque WG6FQAo^8  
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拒付支票to stop payment of a cheque 4L ;% h  
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提示要求付款to present for payment x_|UPF  

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见票即付持票人payable to bearer !>{G,\^=pT  
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支付指定人payable to order C~nzH,5  
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已过期||无效out of date||stale wfU7G[  
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请给出票人R/D||refer to drawer 0Fk5kGD,&K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sm0xLZ  
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文字与数字不一致words and figures differ OUeyklw  
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支票 JRSSn] pw  
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时间已过account closed (d(hR0HKE  
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更改处应加盖印章alterations require initials o_@4Sl8  
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时间已过effects not cleared r<K(jG[:{f  
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停止付款payment stopped pQshUm"_  
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支票毁损cheque mutilated }emN9Rj  
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汇款||寄钱to remit||to send money Z8rvWH9  
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寄票供取款||支票支付to send a cheque for payment -7S g62THS  
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寄款人a remitter 
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收款人a remittee \De{9v  
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国外汇票foreign Bill W0l,cOOZJ  
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国内汇票inland Bill BaSZ71>9]r  
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跟单汇票documentary bill '=Rs/EDME  
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空头汇票accommodation bill D'J0wT#  
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原始汇票original bill ynE)Xdh  
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改写||换新票据renewed bill h&--,A >  
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即期汇票sight bill||bill on demand xO&eRy?%  
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…days after date||…days after date…日后付款 paKSr|O  
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…months after date||…months after date…月后付款 Y?(r3E^x  
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见票后…日付款…days after sight||…days sight bT^I"  
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见票后…月付款…months after sight||…months sight Z@]e{zO  
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同组票据set of bills PfC!lI BU  
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单张汇票sola of exchange||sole of exchange LIZRoG8  
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远期汇票usance bill||bill at usance G0^2Wk[  
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长期汇票long bill N 6 (  
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短期汇票short bill DGAX3N;r6{  
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逾期汇票overdue bill E}40oID  
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宽限日期days of grace V-Cv,8  
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电汇telegraphic transfer （T.T） ]8f ms(  
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邮汇postal order||postal note （Am.）||post office order||money order QrYpZZ;  
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本票promissory note （P/N） t5#rps\;  
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押汇负责书||押汇保证书letter of hypothecation " e}3:U5n  
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副保||抵押品||付属担保物collateral security )e a:Q?  
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担保书trust receipt||letter of indemnity *X, /7C   
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承兑||认付acceptance Vv8jEZ8  
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单张承兑general acceptance hED=u/ql[  
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有条件承兑qualified acceptance 4(1
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附条件认付conditional acceptance 8`fjF/  
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部分认付partial acceptance   -tyK~aasQ