[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。   A8r^)QJP{  
会计报表statement of account :-T*gqj|  
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往来帐目account current 0#_'o ,  
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现在往来帐||存款额current accout ~f\G68c  
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销货帐account sales };L ^w:  
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共同计算帐项joint account baV>N[F&  
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未决帐项outstanding account Z @ dC+0[=  
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贷方帐项credit account||creditor account :rMM 4  
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借方帐项debit account||debtor account ElhRF{R  
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应付帐||应付未付帐account payable V"\0Y0  
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应收帐||应收未收帐account receivable ?'86d_8  
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新交易||新帐new account gxz-R?.  
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未决帐||老帐old account @AHm!9?o  
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现金帐cash account ?Nf>]|K:Q  

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流水帐running account m(RXJORI  
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暂记帐||未定帐suspense account ku$$ 1xq  
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过期帐||延滞帐overdue account||pastdue account @1*ohdHH  
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杂项帐户sundry account ~\{^%~[48  
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详细帐单||明细表detail account C<KrMRWh^  
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呆帐bad account Ee`1F#c  
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会计项目title of account n1!?"m!  
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会计薄||帐薄account-book pZ/>[TP(%F  
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营业报告书||损益计算表account of budiness||business report KII
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借贷细帐||交验帐account rendered %Gt.m  
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明细帐account stated H$I=W>;  
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与…银行开立一户头to open an account with _YF%V;X  
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与…银行建立交易to keep account with NH+(?TN  
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继续记帐to keep account Dk?\)lD`  
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与…有交易to have an account with &L^+BQ`O?  
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作成会计帐||有往来帐项to make out an account with [7[0^ad  
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清算||清理债务to make up an account z<yU-m2h
 
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清洁帐目||与…停止交易to close ones account with ~JaA
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结帐to close an account |`cKD >  
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清理未付款to ask an account||to demand an account a[ex[TRKe  
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结清差额to balance the account with l(02W  
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清算to settle an account||to liquidate an account||to square an account %0,#ADCqOe  
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审查帐目||监查帐目to audit an account @M5#S7q";  
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检查帐目to examine an account /iJ4{p  
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转入A的帐户to charge the amount to As account hR Ue<0o:  
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以计帐方式付款to pay on account ] 0B2# d  
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代理某人||为某人on ones account||on account of one Y!gCMLL  
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为自己计算||独立帐目on ones own account X  .5aMm  
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由某人收益并负风险on ones account and risk||for ones account and risk Bb}fj28  
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由某人负担for ones account||for account of one 4
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按某人指示||列入某人帐户by order and for account of one ?)1{)Erf8x  
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列入5月份帐目for May account mM-8+H?~b  
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编入某中帐项下to pass to the account of||to place to the account of /O^RF}  
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寄出清算书to send in an account||to send in render an account /gu%:vq  
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支票薄cheque book (3#Cl 1]f  
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支票陈票人cheque drawer $ W9{P;  
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持票人cheque holder `P8Vh+7u  
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不记名支票cheque to bearer||bearer cheque 3rc
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记名支票||认人支票cheque to order %JHGiCv|  
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到期支票antedated cheque KOp162X>r  
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未到期支票postdated cheque OZTPOz.  
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保付支票certified cheque }f8Uc+  
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未获兑现支票，退票returned cheque G-He" 4& $  
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横线支票crossed cheque ]Qfn(u=o  
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普通横线general crossing P~G1EK|4  
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特别横线special crossing p"FW&Q=PN  
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空白支票blank cheque +H 9>A0JF  
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失效支票，过期支票stale cheque GW$.lo1|)  
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普通支票open cheque m^H21P"z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  "bm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e][B7wZ  
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支票换现金||兑现to cash a cheque ^ mS o1?<  
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清理票款to clear a cheque s.x&LG  
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保证兑现to certify a cheque sPpsq  
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填写支票数额to fill up a cheque V`RNM%Y  
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支票上划线to cross a cheque MUA%^)#u4Q  
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开发支票to make out a cheque r. T<j.\  
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签发支票，开立支票to draw a cheque||to issue a cheque 24/XNSE,-  
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透支支票to overdraw a cheque P{5
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背书支票to endorse a cheque k $fGom  
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请付票款||清付票款to pay a cheque||to honour a cheque 5hbJOo0BZ  
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支票退票to dishonour a cheque [F*4EGB  
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拒付支票to refuse a cheque I"t(%2*q  
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拒付支票to stop payment of a cheque $%%os6y2v  
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提示要求付款to present for payment Rm5Kkzd0o  
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见票即付持票人payable to bearer ^@"H1  
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支付指定人payable to order ph}j[Co  
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已过期||无效out of date||stale Ln.ZVMZ;  
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请给出票人R/D||refer to drawer J@L9p46,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $ 3d}"D  
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文字与数字不一致words and figures differ @f!AkzI  
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支票 vZ#!uU^a:  
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时间已过account closed T}D<Sc  
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更改处应加盖印章alterations require initials ir:d'g1k  
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时间已过effects not cleared Y& ] 8 {  
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停止付款payment stopped eX2<}'W<  
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支票毁损cheque mutilated S^cH}-+  
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汇款||寄钱to remit||to send money z8Q"%
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寄票供取款||支票支付to send a cheque for payment l[/q%Ca'>  
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寄款人a remitter E/za@W  

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收款人a remittee *+8%kn`c  
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国外汇票foreign Bill /qxJgoa  
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国内汇票inland Bill M^H90GN)X  
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跟单汇票documentary bill Sue 6+p  
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空头汇票accommodation bill bV3lE6z  
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原始汇票original bill p(7QAd4  
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改写||换新票据renewed bill r]t )x*  
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即期汇票sight bill||bill on demand 9bn2UiJk  
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…days after date||…days after date…日后付款 8X~h?^Vz  
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…months after date||…months after date…月后付款 +t>XxYScx  
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见票后…日付款…days after sight||…days sight J v<$*TVS0  
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见票后…月付款…months after sight||…months sight Ea4 * o  
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同组票据set of bills !~d'{sy6  
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单张汇票sola of exchange||sole of exchange p1 4d,}4W  
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远期汇票usance bill||bill at usance e;;):\p4  
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长期汇票long bill C.HYS S  
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短期汇票short bill wDZ
  
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逾期汇票overdue bill !^1[ s@1  
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宽限日期days of grace >3+FZ@.iT  
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电汇telegraphic transfer （T.T） lY->ucS %P  
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邮汇postal order||postal note （Am.）||post office order||money order rd|crD3  
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本票promissory note （P/N） )+*{Y$/U  
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押汇负责书||押汇保证书letter of hypothecation $^K]&Mf t  
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副保||抵押品||付属担保物collateral security `LE^:a:8,  
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担保书trust receipt||letter of indemnity ^A- sS~w  
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承兑||认付acceptance 0FTRm2(  
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单张承兑general acceptance [4ee <J  
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有条件承兑qualified acceptance 9e-*JYF]C  
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附条件认付conditional acceptance {ip=iiW2  
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部分认付partial acceptance   k? o^5@b/