[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。   @x[Arx^?}  
会计报表statement of account q_b,3Tp  
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往来帐目account current !g2~|G  
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现在往来帐||存款额current accout vD91t/_+  
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销货帐account sales AD@-H0Y  
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共同计算帐项joint account 'FC#O%l  
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未决帐项outstanding account k3VRa|Y")  
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贷方帐项credit account||creditor account e;r?g67  
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借方帐项debit account||debtor account -,
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应付帐||应付未付帐account payable ;Sw%t(@  
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应收帐||应收未收帐account receivable WP ~]pduT  
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新交易||新帐new account ;(0|2I'"  
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未决帐||老帐old account i+4!nf{K  
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现金帐cash account B4
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流水帐running account :7 OhplI  
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暂记帐||未定帐suspense account zA%$l&QN]  
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过期帐||延滞帐overdue account||pastdue account R,f"2 k  
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杂项帐户sundry account y 6`zd
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详细帐单||明细表detail account T
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呆帐bad account X(dHhO  
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会计项目title of account 5KRI}f  
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会计薄||帐薄account-book vR?E'K3  
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营业报告书||损益计算表account of budiness||business report 8c5%~}kG  
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借贷细帐||交验帐account rendered &LDA=B  
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明细帐account stated "
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与…银行开立一户头to open an account with #!R=h|  
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与…银行建立交易to keep account with `|f1^C^  
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继续记帐to keep account )F65sV{  
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与…有交易to have an account with 9 gWqs'  
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作成会计帐||有往来帐项to make out an account with 7Kn}KO!Y8  
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清算||清理债务to make up an account Bf8[(oc~  
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清洁帐目||与…停止交易to close ones account with `*w!S8}m;  
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结帐to close an account T/iZ"\(~w  
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清理未付款to ask an account||to demand an account KkyZd9  
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结清差额to balance the account with =H/
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清算to settle an account||to liquidate an account||to square an account -$ha@bCWO  
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审查帐目||监查帐目to audit an account OTD<3Q q  
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检查帐目to examine an account O>[B"mMt  
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转入A的帐户to charge the amount to As account Q&8epO|J  
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以计帐方式付款to pay on account jq(QL%)_O  
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代理某人||为某人on ones account||on account of one 8 B7~Nq'  
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为自己计算||独立帐目on ones own account 1-~sj)*k  

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由某人收益并负风险on ones account and risk||for ones account and risk ]. 0;;v6)  
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由某人负担for ones account||for account of one %s ">:  
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按某人指示||列入某人帐户by order and for account of one 5Yr$tl\k  
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列入5月份帐目for May account PH>`//D%n?  
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编入某中帐项下to pass to the account of||to place to the account of .svlJSx  
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寄出清算书to send in an account||to send in render an account '1rO&F  
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支票薄cheque book RLbo  
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支票陈票人cheque drawer pMzlpmW;P  
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持票人cheque holder AtNF&=Op  
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不记名支票cheque to bearer||bearer cheque   =h|xlT  
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记名支票||认人支票cheque to order naVbcY  
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到期支票antedated cheque x+EEMv3u:  
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未到期支票postdated cheque L u1pxL  
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保付支票certified cheque }ZJJqJ`*e  
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未获兑现支票，退票returned cheque :PW"7|c!  
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横线支票crossed cheque GIH{tr1:<  
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普通横线general crossing WA~[)S0
  
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特别横线special crossing [`b,SX x  
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空白支票blank cheque q,L>PN+W  
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失效支票，过期支票stale cheque  x _>1x#  
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普通支票open cheque `e<IO_cg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount syW[uXNLZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z2YYxJc&w  
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支票换现金||兑现to cash a cheque Mb2a;s  
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清理票款to clear a cheque JseKqJ ?g  
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保证兑现to certify a cheque onSt%5{P%X  
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填写支票数额to fill up a cheque i=#\`"/  
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支票上划线to cross a cheque mz.,j(Ks-  
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开发支票to make out a cheque WuY#Kx ~2  
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签发支票，开立支票to draw a cheque||to issue a cheque 4z5qXI/<m4  
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透支支票to overdraw a cheque :j3'+%'2  
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背书支票to endorse a cheque ]@z!r2[  
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请付票款||清付票款to pay a cheque||to honour a cheque }rm r0Bh  
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支票退票to dishonour a cheque F%y#)53g  
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拒付支票to refuse a cheque :^?-bppYW  
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拒付支票to stop payment of a cheque b)Nd}6}<?  
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提示要求付款to present for payment Bj6%mI42hl  
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见票即付持票人payable to bearer 6rE8P#  
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支付指定人payable to order q4Y'yp`?K;  
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已过期||无效out of date||stale TaZlfe5z  
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请给出票人R/D||refer to drawer RR>G}u9np  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }k6gO0z  
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文字与数字不一致words and figures differ bd`}2vr  
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支票 -)E6{  
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时间已过account closed )H<F([Jri  
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更改处应加盖印章alterations require initials Fx@@.O6  
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时间已过effects not cleared (k>I!Z/&2  
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停止付款payment stopped yA-UXKT
 
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支票毁损cheque mutilated A*+Kl hT  
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汇款||寄钱to remit||to send money 1 $rrfg  
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寄票供取款||支票支付to send a cheque for payment uHpSE?y/  
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寄款人a remitter \J3n[6;  
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收款人a remittee ~:lN("9OI  
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国外汇票foreign Bill !JVpR]lWS  
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国内汇票inland Bill 5qx$=6PT  
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跟单汇票documentary bill \Z%V)ZRi=  
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空头汇票accommodation bill ?pJUbZ#J  
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原始汇票original bill P<<hg3@  
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改写||换新票据renewed bill uNn]hl|x  
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即期汇票sight bill||bill on demand _(Qec?[^Ps  
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…days after date||…days after date…日后付款 pl{Pur ;i  
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…months after date||…months after date…月后付款 Kq*D_Rh2  
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见票后…日付款…days after sight||…days sight jml 4YaGZ  
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见票后…月付款…months after sight||…months sight oL2 a:\7  
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同组票据set of bills _ IqUp Y  
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单张汇票sola of exchange||sole of exchange DgQw9`WA  
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远期汇票usance bill||bill at usance c8'!>#$  
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长期汇票long bill Q'ok%9q!p  

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短期汇票short bill Y!8Ik(/~i  
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逾期汇票overdue bill nbpGxUF`]  
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宽限日期days of grace ]0VjVU-  
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电汇telegraphic transfer （T.T） Q)7iu  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） liW0v!jBo  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security ):@XMECa  
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担保书trust receipt||letter of indemnity U*. Wx0QM  
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承兑||认付acceptance zj ;'0Zu  
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单张承兑general acceptance -lKk.Y.}r  
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有条件承兑qualified acceptance wf4?{H
  
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附条件认付conditional acceptance UenB4  
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部分认付partial acceptance   @Sxb}XI!f