[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。   *UW=M
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会计报表statement of account m A7m  
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往来帐目account current [j4v]PE  
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现在往来帐||存款额current accout `Bn=
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销货帐account sales {7MjP+\  
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共同计算帐项joint account |Oag,o"  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account YK{a
 
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借方帐项debit account||debtor account $<p8TtI=YQ  
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应付帐||应付未付帐account payable zhB">j8j  
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应收帐||应收未收帐account receivable ^/Sh=4=G  
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新交易||新帐new account 2q}..  
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未决帐||老帐old account A>.2OC+  
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现金帐cash account >NV=LOO  
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流水帐running account ;HOPABWz)  
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暂记帐||未定帐suspense account p2x [
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过期帐||延滞帐overdue account||pastdue account Y|0ow_oH  
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杂项帐户sundry account P"7ow-  
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详细帐单||明细表detail account >qT' z$  
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呆帐bad account >Cd9fJ&0gP  
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会计项目title of account lj&>cScC  
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会计薄||帐薄account-book |;;!8VO3J  
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营业报告书||损益计算表account of budiness||business report DpL8'Dib  
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借贷细帐||交验帐account rendered T%CxvZ  
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明细帐account stated P6?0r_Y  
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与…银行开立一户头to open an account with O25mkX  
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与…银行建立交易to keep account with 1 ycc5=.  
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继续记帐to keep account A1JzW)B  
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与…有交易to have an account with r*cjOrvI  
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作成会计帐||有往来帐项to make out an account with ,hE/II`-d'  
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清算||清理债务to make up an account WV_`1hZX  
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清洁帐目||与…停止交易to close ones account with >rR
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结帐to close an account tyXl}$)y  
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清理未付款to ask an account||to demand an account 7s]Wq6  
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结清差额to balance the account with ?Y!U*& 7  
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清算to settle an account||to liquidate an account||to square an account Q eK{ MF  
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审查帐目||监查帐目to audit an account 8m7eaZ  
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检查帐目to examine an account Riq|w+Q  
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转入A的帐户to charge the amount to As account FAd``9kRT  
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以计帐方式付款to pay on account @$
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代理某人||为某人on ones account||on account of one Ge~,[If+  
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为自己计算||独立帐目on ones own account -Qg,99M  
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由某人收益并负风险on ones account and risk||for ones account and risk To^# 0  
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由某人负担for ones account||for account of one %2zas(b9j  
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按某人指示||列入某人帐户by order and for account of one 'FqEB]gu  
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列入5月份帐目for May account kI<WvgoL  
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编入某中帐项下to pass to the account of||to place to the account of }!=gP.Zu^  

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寄出清算书to send in an account||to send in render an account )ib7K1GJ  
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支票薄cheque book ">4PePt.n  
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支票陈票人cheque drawer <_>.!9q  
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持票人cheque holder Rnzqw,q  
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不记名支票cheque to bearer||bearer cheque i,([YsRuou  
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记名支票||认人支票cheque to order F. }l(KuJ  
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到期支票antedated cheque oPCrD.s  
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未到期支票postdated cheque 3mk=ZWwv  
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保付支票certified cheque -MDOZz\  
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未获兑现支票，退票returned cheque ]/LWrQD
  
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横线支票crossed cheque y!SF/i?Py  
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普通横线general crossing >vHH  
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特别横线special crossing RV( w%g  
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空白支票blank cheque qo61O\qm  
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失效支票，过期支票stale cheque B{;11u  
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普通支票open cheque b;Hm\aK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \k|_&hG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6].yRNy"  
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支票换现金||兑现to cash a cheque &
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清理票款to clear a cheque oN.Mra]D  
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保证兑现to certify a cheque A28ZSL  
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填写支票数额to fill up a cheque ~+nS)4(  
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支票上划线to cross a cheque j)6@q@P/  
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开发支票to make out a cheque Nb#H@zm  
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签发支票，开立支票to draw a cheque||to issue a cheque (1j(*
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透支支票to overdraw a cheque / e~  
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背书支票to endorse a cheque yrxx+z|wR  
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请付票款||清付票款to pay a cheque||to honour a cheque nr'YWW  
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支票退票to dishonour a cheque UiGUaBmF*  
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拒付支票to refuse a cheque 5n|MA  
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拒付支票to stop payment of a cheque Og&0Z)%  
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提示要求付款to present for payment kVB}r.NHP  
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见票即付持票人payable to bearer &gKP6ANx2  
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支付指定人payable to order >$k4@eg!  
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已过期||无效out of date||stale 2Wc;hJ.1  
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请给出票人R/D||refer to drawer 3'gd'`Hn/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .{Eg(1At  
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文字与数字不一致words and figures differ a#^4xy:  
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支票 @Tj  6!v  
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时间已过account closed :,J86#S)  
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更改处应加盖印章alterations require initials ve_4@ J)  
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时间已过effects not cleared HDfQ9__  
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停止付款payment stopped (x*2BEn|  
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支票毁损cheque mutilated Se]t;7j  
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汇款||寄钱to remit||to send money eVbh$cIrZ  
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寄票供取款||支票支付to send a cheque for payment Jut'x A2Dr  
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寄款人a remitter $EHn;~w T  
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收款人a remittee C @[9 LB  
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国外汇票foreign Bill _\V{X}ftqa  
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国内汇票inland Bill <PA$hTYM  
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跟单汇票documentary bill N pIlQaMo4  
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空头汇票accommodation bill ,}xC) >  
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原始汇票original bill =:T:9Y_i  
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改写||换新票据renewed bill $7ME a"a  
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即期汇票sight bill||bill on demand >}`1'su  
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…days after date||…days after date…日后付款 Y+PxV*"a  
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…months after date||…months after date…月后付款 kUBHK"}K  
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见票后…日付款…days after sight||…days sight _25]>D$  
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见票后…月付款…months after sight||…months sight w4/)r-Z4I  
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同组票据set of bills jWjK-q@Y  
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单张汇票sola of exchange||sole of exchange k0=y_7 =(5  
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远期汇票usance bill||bill at usance -Q8`p  
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长期汇票long bill "TCbO`mg  
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短期汇票short bill UeTp,  
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逾期汇票overdue bill {x$#5PW  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） "Vy\-^  
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邮汇postal order||postal note （Am.）||post office order||money order _JB3+0@  
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本票promissory note （P/N） _3JTHf<+  
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押汇负责书||押汇保证书letter of hypothecation I<f M8t.Y>  
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副保||抵押品||付属担保物collateral security ~<-h# B  
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担保书trust receipt||letter of indemnity w Nnb@  
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承兑||认付acceptance M1\/ueOe  
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单张承兑general acceptance =0|e
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有条件承兑qualified acceptance ,@MPzpH  
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附条件认付conditional acceptance +/'jX?7x%  
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部分认付partial acceptance   4B 6Aw?