[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。   pvt/{  
会计报表statement of account 6
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往来帐目account current lbIW1z%:sy  
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现在往来帐||存款额current accout 5r8 ["  
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销货帐account sales AS0(NlV  
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共同计算帐项joint account {3vm]  
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未决帐项outstanding account
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贷方帐项credit account||creditor account <C"}OW8  
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借方帐项debit account||debtor account uTbMp~cYB  
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应付帐||应付未付帐account payable NFIFCy!  
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应收帐||应收未收帐account receivable `~=Is.V[  
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新交易||新帐new account U8g?   
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未决帐||老帐old account y7*^ H  
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现金帐cash account I#p-P)Q%S  
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流水帐running account V|0UwS\n  
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暂记帐||未定帐suspense account 3^&pb  
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过期帐||延滞帐overdue account||pastdue account bL
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杂项帐户sundry account z<P#djx  
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详细帐单||明细表detail account |y=D^NTG  
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呆帐bad account DFjkp;`1  
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会计项目title of account ||,;07  
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会计薄||帐薄account-book Qg oXOVo6  
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营业报告书||损益计算表account of budiness||business report C"mb-n7s  
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借贷细帐||交验帐account rendered $fvUb_n  
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明细帐account stated Vis?cuU/  
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与…银行开立一户头to open an account with QY fS-  
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与…银行建立交易to keep account with LtvyWc`  
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继续记帐to keep account Zj^H3h  
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与…有交易to have an account with \%VoX`B  
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作成会计帐||有往来帐项to make out an account with /kq~*s  
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清算||清理债务to make up an account TP^0`L  
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清洁帐目||与…停止交易to close ones account with +Snjb0  
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结帐to close an account ),Rj@52l  
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清理未付款to ask an account||to demand an account M
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结清差额to balance the account with b6(yyYdF  
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清算to settle an account||to liquidate an account||to square an account !]nCeo  
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审查帐目||监查帐目to audit an account k|D!0^HE[  
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检查帐目to examine an account 1d"P) 3dQ  
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转入A的帐户to charge the amount to As account +*q@=P,  
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以计帐方式付款to pay on account ZJ(!jc$"*%  
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代理某人||为某人on ones account||on account of one 68*{Lo?U  
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为自己计算||独立帐目on ones own account 2cg z n@  
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由某人收益并负风险on ones account and risk||for ones account and risk P$Q&xN<#)  
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由某人负担for ones account||for account of one $5r,Q{;$  

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按某人指示||列入某人帐户by order and for account of one v2{s2kB=  
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列入5月份帐目for May account "_j7kYAl  
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编入某中帐项下to pass to the account of||to place to the account of (SK 5pU  
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寄出清算书to send in an account||to send in render an account w ZAXfNA  
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支票薄cheque book nif'l/@"  
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支票陈票人cheque drawer w>_EM&r6~u  
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持票人cheque holder {W<-f?  
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不记名支票cheque to bearer||bearer cheque El s=:4  
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记名支票||认人支票cheque to order 0K0=Ob^(e  
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到期支票antedated cheque LW5ggU/  
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未到期支票postdated cheque `+c9m^  
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保付支票certified cheque a' o8n6i  
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未获兑现支票，退票returned cheque }AZx/[k |z  
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横线支票crossed cheque @]wem  
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普通横线general crossing .t[ZXrd|0  
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特别横线special crossing P3ev4DL  
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空白支票blank cheque PG[O?l  
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失效支票，过期支票stale cheque X3L[y\  
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普通支票open cheque (i0"hi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c$<O0dI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :Z]hI
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支票换现金||兑现to cash a cheque 1o~U+s_r  
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清理票款to clear a cheque QDgEJ
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保证兑现to certify a cheque !0 csNg!  
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填写支票数额to fill up a cheque %v+fN?%x,d  
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支票上划线to cross a cheque
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开发支票to make out a cheque |RAQ%VXm  
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签发支票，开立支票to draw a cheque||to issue a cheque jPYe_y  
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透支支票to overdraw a cheque K)Xs L  
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背书支票to endorse a cheque F@K*T2uh  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque 8pq-nuf |K  
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拒付支票to refuse a cheque +i`Q 7+d  
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拒付支票to stop payment of a cheque ANFg]g.Az  
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提示要求付款to present for payment uFm+Y]h  
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见票即付持票人payable to bearer :zj9%4A  
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支付指定人payable to order Tbi]oB#  
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已过期||无效out of date||stale XJ:>UNf5;  
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请给出票人R/D||refer to drawer @@%i(>4Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8:P*z  
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文字与数字不一致words and figures differ mfeMmKFu\  
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支票 <$i"zb
 
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时间已过account closed XOysgX0g  
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更改处应加盖印章alterations require initials ~|CJsD/  
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时间已过effects not cleared :vc[/<  
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停止付款payment stopped lQV|U;~D  
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支票毁损cheque mutilated ds*m6#1b  
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汇款||寄钱to remit||to send money 'oz hz2s  
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寄票供取款||支票支付to send a cheque for payment SU?wFCGT%  
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寄款人a remitter 9o-!ecx}  
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收款人a remittee [RAj3Fr0  
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国外汇票foreign Bill 9*#$0Y=  
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国内汇票inland Bill -#hK|1]  
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跟单汇票documentary bill yZq?
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空头汇票accommodation bill 82lr4  
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原始汇票original bill (nGkZ}p  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand z1F9$^  
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…days after date||…days after date…日后付款 VSh!4z1  
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…months after date||…months after date…月后付款 */nuv k  
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见票后…日付款…days after sight||…days sight 7R: WX
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见票后…月付款…months after sight||…months sight HL@TcfOe
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同组票据set of bills l8^y]M  
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单张汇票sola of exchange||sole of exchange L;3aZt,#O  
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远期汇票usance bill||bill at usance p'}lN|"{O  
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长期汇票long bill BhLZ7*  
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短期汇票short bill pw3(t  
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逾期汇票overdue bill @ u+|=x];  

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宽限日期days of grace "R23Pi  
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电汇telegraphic transfer （T.T） MKC$;>i  
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邮汇postal order||postal note （Am.）||post office order||money order $@2"{9Z  
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本票promissory note （P/N） [/OQyb4F<  
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押汇负责书||押汇保证书letter of hypothecation b@6:1x  
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副保||抵押品||付属担保物collateral security BSKEh"f  
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担保书trust receipt||letter of indemnity g\&2
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承兑||认付acceptance ;&kn"b}G;  
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单张承兑general acceptance qlUzr.^-  
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有条件承兑qualified acceptance k 4B_W  
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附条件认付conditional acceptance h0Jl_f#Y  
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部分认付partial acceptance   TwFb%YM