[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。   n
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会计报表statement of account g3TqTs  
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往来帐目account current bKQ_{cR  
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现在往来帐||存款额current accout s&M#]8x;x  
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销货帐account sales
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共同计算帐项joint account H8h,JBg5<F  
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未决帐项outstanding account zO((FQ  
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贷方帐项credit account||creditor account Dv}VmC""  
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借方帐项debit account||debtor account 6\RZ[g
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应付帐||应付未付帐account payable 6 -IThC  
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应收帐||应收未收帐account receivable __i))2  
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新交易||新帐new account K Vnz{cx`  
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未决帐||老帐old account ,EH^3ODD  
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现金帐cash account "LM[WcDX  
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流水帐running account Oe&gTXo  
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暂记帐||未定帐suspense account %)=c#H1  
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过期帐||延滞帐overdue account||pastdue account _FzA
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杂项帐户sundry account ( c +M"s  
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详细帐单||明细表detail account {=,+;/0  
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呆帐bad account B dxV [SF  
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会计项目title of account )pw53,7>aN  
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会计薄||帐薄account-book b\C1qM4  
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营业报告书||损益计算表account of budiness||business report RIq\IQ_|  
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借贷细帐||交验帐account rendered mf\@
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明细帐account stated ]GXE2A_i;  
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与…银行开立一户头to open an account with G9h Bp  
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与…银行建立交易to keep account with fi'\{!!3m^  
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继续记帐to keep account ?]0bR]}y  
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与…有交易to have an account with j_}f6d/h  
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作成会计帐||有往来帐项to make out an account with q[%SF=~<k{  
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清算||清理债务to make up an account zOMU&;.\  
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清洁帐目||与…停止交易to close ones account with JmbWE
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结帐to close an account |%fM*F^7/  
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清理未付款to ask an account||to demand an account Il$Jj-)  
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结清差额to balance the account with }&LLo  
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清算to settle an account||to liquidate an account||to square an account w~WW2w  
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审查帐目||监查帐目to audit an account w7yz4_:x^  
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检查帐目to examine an account Mtq^6`JJ'  
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转入A的帐户to charge the amount to As account ^"EK:|Y4%K  
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以计帐方式付款to pay on account }vt>}%%  
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代理某人||为某人on ones account||on account of one YY 8vhnw  
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为自己计算||独立帐目on ones own account b1-'q^M  
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由某人收益并负风险on ones account and risk||for ones account and risk Iz[wrtDI1  
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由某人负担for ones account||for account of one lIgA
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account qt4^e7 o  
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编入某中帐项下to pass to the account of||to place to the account of PR~9*#"v..  
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寄出清算书to send in an account||to send in render an account J|:Zs1.<d  
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支票薄cheque book #qg(DgH 7  
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支票陈票人cheque drawer CC.ri3+.  
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持票人cheque holder w}r~Wk^dLI  
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不记名支票cheque to bearer||bearer cheque Wd]MwDcO  
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记名支票||认人支票cheque to order #Iwxt3K  
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到期支票antedated cheque )jHH-=JM  

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未到期支票postdated cheque hLF;MH@  
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保付支票certified cheque ,8Q&X~$rY  
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未获兑现支票，退票returned cheque \TnRn(Kw  
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横线支票crossed cheque C5x*t Q|  
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普通横线general crossing D'<'"kUd  
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特别横线special crossing 9N V.<&~  
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空白支票blank cheque #VynADPs`o  
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失效支票，过期支票stale cheque ]oxi~TwY^  
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普通支票open cheque %3@-.
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RJOW#e :  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]8CgHT[^7  
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支票换现金||兑现to cash a cheque .JX9(#Uk  
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清理票款to clear a cheque ZY=
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保证兑现to certify a cheque odWK\e  
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填写支票数额to fill up a cheque A\<W x/  
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支票上划线to cross a cheque ]i\;#pj}
 
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开发支票to make out a cheque w|c200Is}e  
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签发支票，开立支票to draw a cheque||to issue a cheque <.&84c]/&  
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透支支票to overdraw a cheque dozC[4mF  
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背书支票to endorse a cheque nF$HWp&gt  
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请付票款||清付票款to pay a cheque||to honour a cheque LGK@taw^  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque me@)kQ8M  
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拒付支票to stop payment of a cheque m`}mbm^  
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提示要求付款to present for payment :w+vi7l$  
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见票即付持票人payable to bearer n'0r (  
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支付指定人payable to order hQ'W7EF  
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已过期||无效out of date||stale S`$%C=a.  
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请给出票人R/D||refer to drawer ;dPaWS1D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XRO(p`OE-  
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文字与数字不一致words and figures differ Yxbg _RQm  
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支票 H6{Bx2J1*  
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时间已过account closed _VVq&t}  
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更改处应加盖印章alterations require initials /_ })7I52  
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时间已过effects not cleared T~k@Z  
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停止付款payment stopped g'b|[ q  
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支票毁损cheque mutilated sOlnc6  
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汇款||寄钱to remit||to send money FR[I~unqD  
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寄票供取款||支票支付to send a cheque for payment &3Yj2
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寄款人a remitter |T@SlNi]  
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收款人a remittee D\b$$z]q  
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国外汇票foreign Bill ""jW'%wR  
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国内汇票inland Bill Bh'fkW3  
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跟单汇票documentary bill 7)V"E-6h  
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空头汇票accommodation bill w(&EZDe  
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原始汇票original bill j!>P7 8  
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改写||换新票据renewed bill myR{}G  
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即期汇票sight bill||bill on demand Z! O4hA4  
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…days after date||…days after date…日后付款 cVW7I  
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…months after date||…months after date…月后付款 nK :YbLdK,  
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见票后…日付款…days after sight||…days sight ZI!:  
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见票后…月付款…months after sight||…months sight  RbTG AA  
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同组票据set of bills 5<dg@,\  
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单张汇票sola of exchange||sole of exchange ?I6rW JcQ6  
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远期汇票usance bill||bill at usance Pj <U|\-?  
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长期汇票long bill 9Vm1q!lE  
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短期汇票short bill =4eJ@EVM  
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逾期汇票overdue bill Njg$~30  
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宽限日期days of grace wli cuY?  
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电汇telegraphic transfer （T.T） Wn=sF,c  
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邮汇postal order||postal note （Am.）||post office order||money order h+1|.d  
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本票promissory note （P/N） 5j`xSG  
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押汇负责书||押汇保证书letter of hypothecation 7{F\b  
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副保||抵押品||付属担保物collateral security [;z\bV<S  
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担保书trust receipt||letter of indemnity P5<9;PPbZ  
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承兑||认付acceptance d&NnpjH}c  
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单张承兑general acceptance K<J,n!zc  
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有条件承兑qualified acceptance J 4gtm"2)  
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附条件认付conditional acceptance G+<XYkz*  
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部分认付partial acceptance   0/ su`