[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。   3!fR'L/
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会计报表statement of account ZeU){CB  
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往来帐目account current i$@xb_  
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现在往来帐||存款额current accout Qj_)^3`e  
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销货帐account sales ,Ww}x mq1H  
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共同计算帐项joint account Y9<[n)>+  
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未决帐项outstanding account r,0D I  
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贷方帐项credit account||creditor account r0lI&25
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借方帐项debit account||debtor account D})/2O p  
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应付帐||应付未付帐account payable l9=Ka{$^*  
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应收帐||应收未收帐account receivable C
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新交易||新帐new account 9=]HOUn
 
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未决帐||老帐old account gAsmP
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现金帐cash account mkyYs[  
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流水帐running account )r
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暂记帐||未定帐suspense account Y_ne?/sZE  
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过期帐||延滞帐overdue account||pastdue account DGCvH)Q  
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杂项帐户sundry account Y#V(CIDe  
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详细帐单||明细表detail account ZZ^A&%E(a  
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呆帐bad account 7ixG{yu  
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会计项目title of account t6KKfb  
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会计薄||帐薄account-book 8i73iTg(  
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营业报告书||损益计算表account of budiness||business report PV"\9OIKb.  
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借贷细帐||交验帐account rendered e#mf{1&  
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明细帐account stated b1IAp>*2l  
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与…银行开立一户头to open an account with =d5;F`m  
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与…银行建立交易to keep account with 6%6dzZ  
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继续记帐to keep account A ?V-Sz#  
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与…有交易to have an account with z0ufLxq  
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作成会计帐||有往来帐项to make out an account with RZpjr !R  
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清算||清理债务to make up an account *zweZG8:  
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清洁帐目||与…停止交易to close ones account with F)eP55C6  
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结帐to close an account ^5
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清理未付款to ask an account||to demand an account It/'R-H  
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结清差额to balance the account with {y@8E >y5$  
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清算to settle an account||to liquidate an account||to square an account #;8VBbc\^  
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审查帐目||监查帐目to audit an account H[pvC=O=  

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检查帐目to examine an account vzSjfv  
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转入A的帐户to charge the amount to As account k{X+Y6'ku  
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以计帐方式付款to pay on account xo ^|d3  
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代理某人||为某人on ones account||on account of one dn42'(p@G  
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为自己计算||独立帐目on ones own account I-J%yutB  
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由某人收益并负风险on ones account and risk||for ones account and risk =7: }/&  
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由某人负担for ones account||for account of one SZ4@GK  
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按某人指示||列入某人帐户by order and for account of one R*ex!u60M  
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列入5月份帐目for May account 0,__{?!  
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编入某中帐项下to pass to the account of||to place to the account of = K`]cEL  
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寄出清算书to send in an account||to send in render an account ~7\`qH  
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支票薄cheque book B(-F|q\  
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支票陈票人cheque drawer :2{ [f+  
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持票人cheque holder e5ww~%,  
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不记名支票cheque to bearer||bearer cheque d;r,?/C  
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记名支票||认人支票cheque to order ydzvjp=  
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到期支票antedated cheque $@dPIq4o;}  
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未到期支票postdated cheque pl 1CEoe  
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保付支票certified cheque ljh,%#95=  
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未获兑现支票，退票returned cheque Sa6YqOel@  
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横线支票crossed cheque )q%DRLD'G  
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普通横线general crossing Y3luU&'  
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特别横线special crossing Sj4@pMh4  
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空白支票blank cheque }/.b@`Dh;  
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失效支票，过期支票stale cheque `q1K%id  
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普通支票open cheque hKp-"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y3f2RdGl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &#[6a&9#[A  
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支票换现金||兑现to cash a cheque >c8EgSZJ  
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清理票款to clear a cheque UR.l*+<W7  
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保证兑现to certify a cheque mmgIV&P  
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填写支票数额to fill up a cheque ]W 6!Xw)[  
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支票上划线to cross a cheque =P<7tsSuoK  
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开发支票to make out a cheque g)#neEA J  
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签发支票，开立支票to draw a cheque||to issue a cheque 8!{F6DG  
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透支支票to overdraw a cheque E%6}p++  
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背书支票to endorse a cheque 7 xm>+(  
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请付票款||清付票款to pay a cheque||to honour a cheque 4r'f/s8"#  
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支票退票to dishonour a cheque z tLP {q#  
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拒付支票to refuse a cheque HqpwQ  
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拒付支票to stop payment of a cheque MjW g  
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提示要求付款to present for payment +84JvOkWi  
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见票即付持票人payable to bearer !Z*2X ^  
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支付指定人payable to order P
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已过期||无效out of date||stale nmn 8Y V1  
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请给出票人R/D||refer to drawer m4.IaBn/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9K\A4F}  
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文字与数字不一致words and figures differ Wu\{)g{&  
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时间已过account closed [YQVZBT|{  
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更改处应加盖印章alterations require initials [J'O5"T  
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时间已过effects not cleared dvWQ?1l_  
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停止付款payment stopped 8{@0p"re@  
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支票毁损cheque mutilated 8Z{e/wnVF  
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汇款||寄钱to remit||to send money KiXRBFo  
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寄票供取款||支票支付to send a cheque for payment IUt/V^  
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寄款人a remitter yMdE[/+3  
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收款人a remittee eI%{/>  
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国外汇票foreign Bill z}> q/!q  
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国内汇票inland Bill i&%~:K*
  
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跟单汇票documentary bill gj(|#n5C  
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空头汇票accommodation bill G?p !*7N  
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原始汇票original bill ULqFJ*nla  
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改写||换新票据renewed bill re]e4lZ  
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即期汇票sight bill||bill on demand Pdq}~um3{  
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…days after date||…days after date…日后付款 AQx:}PO  
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…months after date||…months after date…月后付款 n (#|  
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见票后…日付款…days after sight||…days sight U]o  

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见票后…月付款…months after sight||…months sight Gr),o6}p  
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同组票据set of bills 5_H`6-q  
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单张汇票sola of exchange||sole of exchange ]!um}8!}  
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远期汇票usance bill||bill at usance eYpK!9
 
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长期汇票long bill vtA%^~0  
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短期汇票short bill H Q_IQ+  
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逾期汇票overdue bill GJ9'i-\*\  
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宽限日期days of grace z]49dCN  
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电汇telegraphic transfer （T.T） T4JG5  
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邮汇postal order||postal note （Am.）||post office order||money order kgv29j?k;  
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本票promissory note （P/N） k9*6`w  
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押汇负责书||押汇保证书letter of hypothecation Bo4MoSF}  
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副保||抵押品||付属担保物collateral security =^5#o)~BB  
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担保书trust receipt||letter of indemnity '3uN]-A>D  
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承兑||认付acceptance Q>yO,H|  
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单张承兑general acceptance t!&p5wJ*Q  
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有条件承兑qualified acceptance @#>YU
  
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附条件认付conditional acceptance 89YG `  
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部分认付partial acceptance   cR6Rb[9 N