[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。   $"fo^?d/s  
会计报表statement of account #0MK(Ut/  
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往来帐目account current QJ4AL3 ^6
 
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现在往来帐||存款额current accout @[r={s\  
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销货帐account sales vnsSy
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共同计算帐项joint account CM 9P"-  
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未决帐项outstanding account 1)U}i ^  
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贷方帐项credit account||creditor account ,+-?Zv 2  
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借方帐项debit account||debtor account +Jw{qQR/*  
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应付帐||应付未付帐account payable A[9NP-~  
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应收帐||应收未收帐account receivable )VY10R)$  
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新交易||新帐new account 6K//1U$  
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未决帐||老帐old account t&pGQ  
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现金帐cash account v$JLDt_  
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流水帐running account =AzOnXW:S  
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暂记帐||未定帐suspense account C M^r|4K  
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过期帐||延滞帐overdue account||pastdue account 9F)W19i.  
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杂项帐户sundry account r"[L0Cbb  
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详细帐单||明细表detail account P|v ?
 
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呆帐bad account K]MzP|T,  
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会计项目title of account CL )%p"[x  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report fW[_+r]  
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借贷细帐||交验帐account rendered ~(M*6b  
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明细帐account stated iAg}pwU  
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与…银行开立一户头to open an account with mxZ4 HD{
 
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与…银行建立交易to keep account with ^=3 ^HQ'Zm  
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继续记帐to keep account E=3#TBd  
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与…有交易to have an account with z)r8?9u  
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作成会计帐||有往来帐项to make out an account with N" 8*FiZ|  
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清算||清理债务to make up an account ]Pz|Oi+]  
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清洁帐目||与…停止交易to close ones account with o$*bm6o  
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结帐to close an account r{bg
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清理未付款to ask an account||to demand an account j0Id!o  
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结清差额to balance the account with 9<+;hH8J_r  
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清算to settle an account||to liquidate an account||to square an account 5)h+(u C3  
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审查帐目||监查帐目to audit an account @'6S[zU  
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检查帐目to examine an account !3O,DhH>MC  
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转入A的帐户to charge the amount to As account y
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以计帐方式付款to pay on account b|\{ !N]  
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代理某人||为某人on ones account||on account of one * ePDc'   
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为自己计算||独立帐目on ones own account G.A=hGw  
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由某人收益并负风险on ones account and risk||for ones account and risk -N /8Ho  
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由某人负担for ones account||for account of one p 02nd.R6  
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按某人指示||列入某人帐户by order and for account of one s= -
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列入5月份帐目for May account 3[00-~&U  
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编入某中帐项下to pass to the account of||to place to the account of k8S
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寄出清算书to send in an account||to send in render an account BJ:E,P`_  
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支票薄cheque book Eb4< 26A  
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支票陈票人cheque drawer )Bm^aMVl3  
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持票人cheque holder ~]6Oz;~<3  
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不记名支票cheque to bearer||bearer cheque {
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记名支票||认人支票cheque to order a-UD_|!  
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到期支票antedated cheque +i q+  
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未到期支票postdated cheque ^c [CyZ:a  
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保付支票certified cheque q9a wz j  
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未获兑现支票，退票returned cheque =%nqMV(y  
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横线支票crossed cheque /KJxn6  
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普通横线general crossing s_Ge22BZ  
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特别横线special crossing aBA#\
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空白支票blank cheque ekk&TTp#  
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失效支票，过期支票stale cheque fb=$<0Ocj  
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普通支票open cheque s%TO(vT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Iz$W3#hi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S bqM=I+  
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支票换现金||兑现to cash a cheque :M? ')  
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清理票款to clear a cheque Bw/H'Y  
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保证兑现to certify a cheque !vo'8r?&  
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填写支票数额to fill up a cheque uB&I56  
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支票上划线to cross a cheque u9~V2>r\  
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开发支票to make out a cheque c68$pgG  
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签发支票，开立支票to draw a cheque||to issue a cheque ,xM*hN3A  
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透支支票to overdraw a cheque QR"O)lP  
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背书支票to endorse a cheque iW%0pLn  
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请付票款||清付票款to pay a cheque||to honour a cheque Hw.@Le>  
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支票退票to dishonour a cheque 0JL6EL>_  
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拒付支票to refuse a cheque z{+;'9C  
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拒付支票to stop payment of a cheque ED_
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提示要求付款to present for payment ba:^zO^  
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见票即付持票人payable to bearer d'nuk#r  
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支付指定人payable to order ]*Ki7h|B  
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已过期||无效out of date||stale A{T@O5ucj  
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请给出票人R/D||refer to drawer q)y8Bv|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f=Y9a$.:M  
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文字与数字不一致words and figures differ k}qiIMdI  
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支票 X}^gmu<Vla  
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时间已过account closed YIqfGXu8  
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更改处应加盖印章alterations require initials 'mR+W{r  
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时间已过effects not cleared d69VgLg  
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停止付款payment stopped 1ki"UF/  
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支票毁损cheque mutilated +2O_LPV$,  
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汇款||寄钱to remit||to send money eQj/)@B:V  
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寄票供取款||支票支付to send a cheque for payment gvYs<,:  
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寄款人a remitter cIjs UqKa  
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收款人a remittee F{tSfKy2  
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国外汇票foreign Bill iSHl_/I <  
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国内汇票inland Bill 5;Xrf=  
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跟单汇票documentary bill B?Skw{&  
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空头汇票accommodation bill _!zY(9%  
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原始汇票original bill -f=hL7NW  
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改写||换新票据renewed bill bE~
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即期汇票sight bill||bill on demand Sqs`E[G*  
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…days after date||…days after date…日后付款 s?Kn,6Y  
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…months after date||…months after date…月后付款 3QpTO,  
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见票后…日付款…days after sight||…days sight Cmj)CJ-  
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见票后…月付款…months after sight||…months sight ,tZ
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同组票据set of bills FWg 7e3  
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单张汇票sola of exchange||sole of exchange (Gcl,IW  
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远期汇票usance bill||bill at usance ZAE;$pkP  
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长期汇票long bill P]n '
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短期汇票short bill -LyIu#  
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逾期汇票overdue bill ,O}zgf*H;  
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宽限日期days of grace <~dN23)  
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电汇telegraphic transfer （T.T） @9-qqU@  
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邮汇postal order||postal note （Am.）||post office order||money order ,0~=9dR  
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本票promissory note （P/N） B4kIcHA  
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押汇负责书||押汇保证书letter of hypothecation >a<;)K^1  
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副保||抵押品||付属担保物collateral security PYZ8@G  
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担保书trust receipt||letter of indemnity /#tOi[0[  
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承兑||认付acceptance [Mx+t3M  
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单张承兑general acceptance 8O ]$)E  
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有条件承兑qualified acceptance ;*8$BuD  
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附条件认付conditional acceptance ]c08`  
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部分认付partial acceptance   SO|$X