[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。   R#KU^]"(  
会计报表statement of account Z:gyz$9w  
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往来帐目account current .C(tMF]D,  
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现在往来帐||存款额current accout ce(#2o&`  
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销货帐account sales Ho%CDz z  

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共同计算帐项joint account EV?z`jE9  
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未决帐项outstanding account F[0]/  
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贷方帐项credit account||creditor account ,0k;!YK  
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借方帐项debit account||debtor account Ep}s}Stlr}  
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应付帐||应付未付帐account payable y)*RV;^  
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应收帐||应收未收帐account receivable pXUS
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新交易||新帐new account rs.)CMk53  
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未决帐||老帐old account `2snz1>!j  
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现金帐cash account $u.z*b_yy  
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流水帐running account wj+*E6o-n  
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暂记帐||未定帐suspense account #F#%`Rv1  
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过期帐||延滞帐overdue account||pastdue account l\mPHA23  
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杂项帐户sundry account _LPHPj^Pg  
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详细帐单||明细表detail account } }[2SH'nH  
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呆帐bad account z}@7'_iJ  
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会计项目title of account RpK@?[4s  
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会计薄||帐薄account-book n ;Ei\\p!  
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营业报告书||损益计算表account of budiness||business report %;/P&d/  
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借贷细帐||交验帐account rendered |zU-KGO&  
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明细帐account stated 2|,VqVb  
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与…银行开立一户头to open an account with .6> w'F{>  
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与…银行建立交易to keep account with B1gR5p0  
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继续记帐to keep account lFkR=!?=  
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与…有交易to have an account with Lr+$_ t}r  
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作成会计帐||有往来帐项to make out an account with NRuNKl.v  
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清算||清理债务to make up an account So6x"1B  
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清洁帐目||与…停止交易to close ones account with rjP/l6 ~'  
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结帐to close an account "tZe>>I  
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清理未付款to ask an account||to demand an account "
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结清差额to balance the account with 5G#n"}T  
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清算to settle an account||to liquidate an account||to square an account o-\[,}T)M  
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审查帐目||监查帐目to audit an account VTM/hJmwJ  
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检查帐目to examine an account 1 zZlC#V  
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转入A的帐户to charge the amount to As account 7$b1<.WX  
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以计帐方式付款to pay on account R-:2HRaA  
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代理某人||为某人on ones account||on account of one qM`}{ /i  
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为自己计算||独立帐目on ones own account 7/H)Az@i45  
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由某人收益并负风险on ones account and risk||for ones account and risk 1x)J[fyId  
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由某人负担for ones account||for account of one rsQtMtS2  
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按某人指示||列入某人帐户by order and for account of one h\o.&6sd  
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列入5月份帐目for May account :]KAkhFkbb  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account XZ7Lk)IR  
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支票薄cheque book 0;k# *#w  
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支票陈票人cheque drawer M >u_4AY  
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持票人cheque holder RP"kC4~1  
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不记名支票cheque to bearer||bearer cheque S'" Df5  
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记名支票||认人支票cheque to order )8AXm  
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到期支票antedated cheque !g[Zfo2r"  
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未到期支票postdated cheque jd:6:Fm  
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保付支票certified cheque
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未获兑现支票，退票returned cheque /: "1Z]@  
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横线支票crossed cheque :Ye !w$r  
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普通横线general crossing P pb\6|*  
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特别横线special crossing !L(^(;$Kgr  
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空白支票blank cheque J1k>07}
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失效支票，过期支票stale cheque Lbgi7|&  
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普通支票open cheque {: /}NpA$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kiEa<-]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {}9a6.V;}  
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支票换现金||兑现to cash a cheque )0
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清理票款to clear a cheque -"x$ZnHU  
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保证兑现to certify a cheque KNl$3
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填写支票数额to fill up a cheque 7V>M]  
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支票上划线to cross a cheque jXJyc'm7  
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开发支票to make out a cheque _c07}aQ ],  
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签发支票，开立支票to draw a cheque||to issue a cheque 4H/OBR  
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透支支票to overdraw a cheque 4-w{BZu S  
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背书支票to endorse a cheque }H4RR}g  
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请付票款||清付票款to pay a cheque||to honour a cheque Kw}'W 8`c  
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支票退票to dishonour a cheque *Ex|9FCt$  
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拒付支票to refuse a cheque g0H[*"hj  
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拒付支票to stop payment of a cheque )jj0^f1!j  
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提示要求付款to present for payment 9L9sqZUB
 
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见票即付持票人payable to bearer NI5``BwpO  
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支付指定人payable to order tkhCw/  
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已过期||无效out of date||stale iE{&*.q_}>  
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请给出票人R/D||refer to drawer Al'3?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X8|EHb<  
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文字与数字不一致words and figures differ ;=@0'xPEa-  
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支票 hcc/=_hA  
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时间已过account closed t Pf40`@  
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更改处应加盖印章alterations require initials KG@8RtHsQ  
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时间已过effects not cleared b\ PgVBf9  
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停止付款payment stopped ]d`VT)~vje  
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支票毁损cheque mutilated W`&hp6Jq  
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汇款||寄钱to remit||to send money 4sM.C9W  
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寄票供取款||支票支付to send a cheque for payment , dp0;nkr  
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寄款人a remitter smLQS+UE  
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收款人a remittee I0a<%;JJW  
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国外汇票foreign Bill ETLD$=iS  
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国内汇票inland Bill !Uc T RI  
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跟单汇票documentary bill 05k0n E  
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空头汇票accommodation bill v}x&?fU `  
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原始汇票original bill MS]r:X6  
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改写||换新票据renewed bill h}EPnC}  
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即期汇票sight bill||bill on demand ZW}_Qs  
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…days after date||…days after date…日后付款 ^VACf|0  
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…months after date||…months after date…月后付款 L^Fy#p
 
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见票后…日付款…days after sight||…days sight T n}s*<=V  
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见票后…月付款…months after sight||…months sight lA-h`rl/  
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同组票据set of bills d'I"jZ  
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单张汇票sola of exchange||sole of exchange 0C*7K?/  
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远期汇票usance bill||bill at usance pXK^Y'2C!  
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长期汇票long bill

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短期汇票short bill ff1c/c/  
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逾期汇票overdue bill H]jhAf<h  
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宽限日期days of grace O s.4)  
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电汇telegraphic transfer （T.T） }Ys>(w  
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邮汇postal order||postal note （Am.）||post office order||money order E1U",CMU  
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本票promissory note （P/N） qXjxNrK  
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押汇负责书||押汇保证书letter of hypothecation ,T8~L#M~  
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副保||抵押品||付属担保物collateral security a"g!
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担保书trust receipt||letter of indemnity B[?CbU  
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承兑||认付acceptance nSAdCJ;4  
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单张承兑general acceptance ~Ti'FhN  
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有条件承兑qualified acceptance 4J([6<  
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附条件认付conditional acceptance D^3vr2  
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部分认付partial acceptance   Eq\M;aDq