[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。   Ml7 (<J  
会计报表statement of account 7/
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往来帐目account current UXs)$  
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现在往来帐||存款额current accout nuXL{tg6  
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销货帐account sales =9X1+x  
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共同计算帐项joint account Aj)Q#Fd[  
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未决帐项outstanding account {]< G=]'  
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贷方帐项credit account||creditor account mK[Z#obc=  
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借方帐项debit account||debtor account @"-\e|[N  
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应付帐||应付未付帐account payable -2M~KlYl  
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应收帐||应收未收帐account receivable sD:o 2(G*  
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新交易||新帐new account ->8Kd1^F  
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未决帐||老帐old account vR!+ 8sy$  
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现金帐cash account 5To@d|{  
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流水帐running account s-$Wc)l  
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暂记帐||未定帐suspense account n#lbfN 4  
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过期帐||延滞帐overdue account||pastdue account gQy%T]  
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杂项帐户sundry account .a.HaBBV  
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详细帐单||明细表detail account L4>14D\  
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呆帐bad account jHFjd'  
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会计项目title of account v$y\X3)mB  
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会计薄||帐薄account-book 4uXGpsL  
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营业报告书||损益计算表account of budiness||business report 3:,%>#"  
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借贷细帐||交验帐account rendered /5,6{R9  
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明细帐account stated G_F_TNO
 
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与…银行开立一户头to open an account with iJ{axa &  
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与…银行建立交易to keep account with w7MRuAJ4  
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继续记帐to keep account ?p{-Yp*h  
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与…有交易to have an account with nAP*w6m0j  
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作成会计帐||有往来帐项to make out an account with =c6d$  
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清算||清理债务to make up an account 0*MUe1{  
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清洁帐目||与…停止交易to close ones account with ^iH[ 22b4  
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结帐to close an account DcxT6[  
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清理未付款to ask an account||to demand an account UR^r>  
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结清差额to balance the account with -']Idn6  
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清算to settle an account||to liquidate an account||to square an account _E9[4%f  
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审查帐目||监查帐目to audit an account `{ Ox=+]M  
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检查帐目to examine an account fx>QP?Z  
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转入A的帐户to charge the amount to As account 6# bTlmcg  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one BJ_"FG  
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为自己计算||独立帐目on ones own account <0Y<9+g!  
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由某人收益并负风险on ones account and risk||for ones account and risk pSAtn  
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由某人负担for ones account||for account of one y<HNAG j  
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按某人指示||列入某人帐户by order and for account of one >tkz%;6  
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列入5月份帐目for May account E>/~:  
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编入某中帐项下to pass to the account of||to place to the account of wQ/.3V[  
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寄出清算书to send in an account||to send in render an account @ G!Ir"Q  
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支票薄cheque book Kwm_Y5`A
 
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支票陈票人cheque drawer -da: j-_  
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持票人cheque holder >hSu1s:  
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不记名支票cheque to bearer||bearer cheque Gj%q:[r  
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记名支票||认人支票cheque to order D vU1+y  
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到期支票antedated cheque 4Z=`;  
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未到期支票postdated cheque ~H   
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保付支票certified cheque MwQ4&z#wh  
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未获兑现支票，退票returned cheque d-m.aP)y:  
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横线支票crossed cheque  .9r85  
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普通横线general crossing .L;e:cvx  
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特别横线special crossing -])=\n!=  
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空白支票blank cheque |Ox='.oIb  
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失效支票，过期支票stale cheque j!%^6Io4  
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普通支票open cheque 4*E5@{D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]{\M,txo8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SZ$WC8AX  
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支票换现金||兑现to cash a cheque GYaP"3Lu  

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清理票款to clear a cheque Vi8A4  
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保证兑现to certify a cheque ;Y`Y1  
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填写支票数额to fill up a cheque Z nc(Q  
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支票上划线to cross a cheque 3`HK^((o  
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开发支票to make out a cheque $ E\|\g  
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签发支票，开立支票to draw a cheque||to issue a cheque M<fhQJ  
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透支支票to overdraw a cheque @^W`Yg)C  
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背书支票to endorse a cheque 7^q~a(j  
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请付票款||清付票款to pay a cheque||to honour a cheque nVb@sI{{k  
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支票退票to dishonour a cheque x *eU~e_jP  
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拒付支票to refuse a cheque o\IMYT  
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拒付支票to stop payment of a cheque 7F
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提示要求付款to present for payment 1 DWoL}Z  
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见票即付持票人payable to bearer /0h *(nL  
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支付指定人payable to order woYD &Oml  
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已过期||无效out of date||stale -EjXVn! vQ  
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请给出票人R/D||refer to drawer ^4y]7p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EP;/[O  
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文字与数字不一致words and figures differ Pf?kNJ*Tv)  
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支票 <P9fNBGa  
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时间已过account closed h$>F}n j  
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更改处应加盖印章alterations require initials ]6&NIz`:,  
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时间已过effects not cleared 1C[9}}  
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停止付款payment stopped 4p_C+4  
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支票毁损cheque mutilated 0r]n 0?x  
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汇款||寄钱to remit||to send money >&L|oq7$  
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寄票供取款||支票支付to send a cheque for payment  K +7  
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寄款人a remitter I8*VM3  
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收款人a remittee aCQtE,.  
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国外汇票foreign Bill KaIKb=4L|  
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国内汇票inland Bill ,'NasL8?We  
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跟单汇票documentary bill ?7{U=1gb$  

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空头汇票accommodation bill ~{
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原始汇票original bill S :HOlJze  
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改写||换新票据renewed bill vz^ ] g  
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即期汇票sight bill||bill on demand `RTxc  
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…days after date||…days after date…日后付款 RK# 6JfC3X  
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…months after date||…months after date…月后付款 w0QtGQ|  
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见票后…日付款…days after sight||…days sight h yr Pu_  
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见票后…月付款…months after sight||…months sight :@
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同组票据set of bills 8lQ/cGAc  
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单张汇票sola of exchange||sole of exchange :kZ]Swi 5  
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远期汇票usance bill||bill at usance G<Z}G8FW^  
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长期汇票long bill L03I:IJ  
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短期汇票short bill C&O8fNB_  
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逾期汇票overdue bill QW..=}pL  
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宽限日期days of grace V .Kjcy  
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电汇telegraphic transfer （T.T）  ;LS.  
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邮汇postal order||postal note （Am.）||post office order||money order cfmwz~S6i  
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本票promissory note （P/N） \:'GAByy  
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押汇负责书||押汇保证书letter of hypothecation 1D%P;eUDp  
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副保||抵押品||付属担保物collateral security zBm~J%  
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担保书trust receipt||letter of indemnity $y;w
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承兑||认付acceptance J rK{MhO  
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单张承兑general acceptance mq{Z Q'  
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有条件承兑qualified acceptance ~vP_c(8f  
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附条件认付conditional acceptance hzbvR~rn  
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部分认付partial acceptance   (muJ-~CJk