[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。   .it#`Yz;  
会计报表statement of account bEm7QgV{X  
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往来帐目account current 4({(i  
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现在往来帐||存款额current accout `vd= ec  
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销货帐account sales : [q0S@  
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共同计算帐项joint account b
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未决帐项outstanding account M|q~6oM  
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贷方帐项credit account||creditor account 7FLXx?nLY  
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借方帐项debit account||debtor account $=B8qZ+  
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应付帐||应付未付帐account payable S${Zzt"  
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应收帐||应收未收帐account receivable Df4+^B,1  
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新交易||新帐new account (@r `$5D.b  
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未决帐||老帐old account ;{#^MD MB  
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现金帐cash account J-xS:Ha'l  
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流水帐running account +JRF0T  
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暂记帐||未定帐suspense account :#5xA?=* S  
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过期帐||延滞帐overdue account||pastdue account 7F^#o-@=J  
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杂项帐户sundry account 0AK,&nbF  
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详细帐单||明细表detail account #[{3} %b  
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呆帐bad account ;-P)
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会计项目title of account ldha|s.*  
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会计薄||帐薄account-book M<O{ O}t<  
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营业报告书||损益计算表account of budiness||business report S$)*&46g  
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借贷细帐||交验帐account rendered $`ZzvZ'r  
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明细帐account stated o#) {1<0vg  
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与…银行开立一户头to open an account with ]]7mlQ  
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与…银行建立交易to keep account with {3;AwhN0H  
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继续记帐to keep account {{V8;y  
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与…有交易to have an account with u\&b4=nL  
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作成会计帐||有往来帐项to make out an account with l/;X?g5+  
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清算||清理债务to make up an account zJe#m|Z  
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清洁帐目||与…停止交易to close ones account with wFG3KzEq ~  
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结帐to close an account /cc\fw1+  
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清理未付款to ask an account||to demand an account C9p"?v X  
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结清差额to balance the account with J2uZmEt  
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清算to settle an account||to liquidate an account||to square an account >X*Mio8P#  
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审查帐目||监查帐目to audit an account !^Q.VYY  
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检查帐目to examine an account )BRKZQN  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account *Q1~S]g  
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代理某人||为某人on ones account||on account of one T?4G'84nN  
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为自己计算||独立帐目on ones own account PfkrOsV/m  
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由某人收益并负风险on ones account and risk||for ones account and risk q4V7  
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由某人负担for ones account||for account of one L<fvKmo(fw  
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按某人指示||列入某人帐户by order and for account of one Bn!$UUC  
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列入5月份帐目for May account &d'Awvy0  
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编入某中帐项下to pass to the account of||to place to the account of }MlwC;ot  
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寄出清算书to send in an account||to send in render an account d:F @a  
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支票薄cheque book 5/O'R9A4  
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支票陈票人cheque drawer san,|yrMn  
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持票人cheque holder n3sUbs;
 
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不记名支票cheque to bearer||bearer cheque *& m#qEv  
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记名支票||认人支票cheque to order GHmv} Z  
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到期支票antedated cheque =r
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未到期支票postdated cheque i.:. Y  
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保付支票certified cheque vip~'  
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未获兑现支票，退票returned cheque C XHy.&Vt  
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横线支票crossed cheque q
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普通横线general crossing rhL"i^  
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特别横线special crossing |A8/FU2{  
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空白支票blank cheque jM:Y 'l]  
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失效支票，过期支票stale cheque U8(Nk\"X\  
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普通支票open cheque .] `f,^v<c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t^ZV|s
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uf&N[M  
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支票换现金||兑现to cash a cheque VACiVKk  
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清理票款to clear a cheque N4*G{g  
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保证兑现to certify a cheque !`mZ0c+  
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填写支票数额to fill up a cheque *GUAO){'  
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支票上划线to cross a cheque j|tC@0A  
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开发支票to make out a cheque KgW:@X7wvM  
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签发支票，开立支票to draw a cheque||to issue a cheque @/&b;s73  
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透支支票to overdraw a cheque *MI*Rz?4  
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背书支票to endorse a cheque )fdE6  
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请付票款||清付票款to pay a cheque||to honour a cheque A?Wk wf  
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支票退票to dishonour a cheque MlW 8t[  
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拒付支票to refuse a cheque ~L7:2weV[  
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拒付支票to stop payment of a cheque 6Fy@s  
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提示要求付款to present for payment fa.0I~  
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见票即付持票人payable to bearer F~U!1)  
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支付指定人payable to order 2q}..  
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已过期||无效out of date||stale ji
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请给出票人R/D||refer to drawer dRvin[R8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GJ'spgz  
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文字与数字不一致words and figures differ !p 8psi0  
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支票 Gt/4F-Gn  
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时间已过account closed Ul Mi.;/^  
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更改处应加盖印章alterations require initials K^%-NyV  
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时间已过effects not cleared 6!EYrX}rI[  
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停止付款payment stopped 3/M.0}e  
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支票毁损cheque mutilated  [EHrIn  
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汇款||寄钱to remit||to send money Na!za'qk[o  
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寄票供取款||支票支付to send a cheque for payment wFlV=!>,  
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寄款人a remitter ekzjF\!y  
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收款人a remittee [wcA.g*F  
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国外汇票foreign Bill Rlc$;Z9K  
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国内汇票inland Bill B/YcSEY;  
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跟单汇票documentary bill !7` [i  
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空头汇票accommodation bill QN 0rE@a  
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原始汇票original bill ^HFo3V }h  
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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 ?Le
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…days after date||…days after date…日后付款 Dm4B  
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…months after date||…months after date…月后付款 T:#S86m  
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见票后…日付款…days after sight||…days sight #O6 EP#B  
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见票后…月付款…months after sight||…months sight FAd``9kRT  
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同组票据set of bills 0:PSt_33F  
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单张汇票sola of exchange||sole of exchange n>T:
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远期汇票usance bill||bill at usance RK;;b~  

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长期汇票long bill To^# 0  
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短期汇票short bill a G@nErdW  
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逾期汇票overdue bill *78)2)=~  
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宽限日期days of grace hLSTSD}  
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电汇telegraphic transfer （T.T） 3)xbnR
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邮汇postal order||postal note （Am.）||post office order||money order :TlAL# s&  
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本票promissory note （P/N） UDVf@[[hN  
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押汇负责书||押汇保证书letter of hypothecation "*+\KPCU  
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副保||抵押品||付属担保物collateral security " bPCOJ[v9  
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担保书trust receipt||letter of indemnity ) b
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承兑||认付acceptance 'YBi5_  
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单张承兑general acceptance "/Om}*VhD  
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有条件承兑qualified acceptance qw|JJ  
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附条件认付conditional acceptance sTt9'P`  
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部分认付partial acceptance   {,i=>%X*