[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。   8
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会计报表statement of account 4e5Ka{# <  
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往来帐目account current SWmdU]  
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现在往来帐||存款额current accout bZKK'd$I  
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销货帐account sales 5&VLq  
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共同计算帐项joint account q_I''L  
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未决帐项outstanding account / AW]12_  
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贷方帐项credit account||creditor account "rX`h  
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借方帐项debit account||debtor account oinF<-(  
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应付帐||应付未付帐account payable Yr0%ZYfN  
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应收帐||应收未收帐account receivable gTs5xDvJ  
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新交易||新帐new account ]ErAa"?  
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未决帐||老帐old account 7$/ O{GBJ  
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现金帐cash account i8EMjLBUR  
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流水帐running account sg2T)^*V  
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暂记帐||未定帐suspense account cnQ( G$kh  
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过期帐||延滞帐overdue account||pastdue account qd(`~a  
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杂项帐户sundry account v= @Z,-  
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详细帐单||明细表detail account c:4i&|n  
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呆帐bad account Nx,.4CI  
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会计项目title of account 11O^)_|c  
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会计薄||帐薄account-book t4~
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营业报告书||损益计算表account of budiness||business report 4f'1g1@$  
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借贷细帐||交验帐account rendered Jvgx+{Xu  
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明细帐account stated ^yyL4{/  
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与…银行开立一户头to open an account with zU}Ru&T9  
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与…银行建立交易to keep account with lhZXq!2p  
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继续记帐to keep account a9}7K/Y=d  
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与…有交易to have an account with IT!u 4iH[  
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作成会计帐||有往来帐项to make out an account with lkl+o&D9  
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清算||清理债务to make up an account =r:(g a  
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清洁帐目||与…停止交易to close ones account with h9-^aB$8^  
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结帐to close an account r9sq3z|%  
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清理未付款to ask an account||to demand an account %JoHc?  
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结清差额to balance the account with ` ES-LLhVf  
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清算to settle an account||to liquidate an account||to square an account ERTjY%A  
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审查帐目||监查帐目to audit an account =Vie0TV&h  
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检查帐目to examine an account pgUp1goAU  
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转入A的帐户to charge the amount to As account W79Sz}):  
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以计帐方式付款to pay on account xyzYY}PS  
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代理某人||为某人on ones account||on account of one TGDrTyI?y  
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为自己计算||独立帐目on ones own account b9R0"w!ml  
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由某人收益并负风险on ones account and risk||for ones account and risk l6T^e@*  
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由某人负担for ones account||for account of one X l,707  
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按某人指示||列入某人帐户by order and for account of one 719lfI&s  
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列入5月份帐目for May account mr
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编入某中帐项下to pass to the account of||to place to the account of MK.TBv  
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寄出清算书to send in an account||to send in render an account }SFmv},Ij  
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支票薄cheque book O/.8;.d;4Y  
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支票陈票人cheque drawer P>EG;u @.  
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持票人cheque holder gb=tc`  
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不记名支票cheque to bearer||bearer cheque F?Fxm*Wa/  
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记名支票||认人支票cheque to order !jR 1!i  

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到期支票antedated cheque a+B3`6  
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未到期支票postdated cheque '#
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保付支票certified cheque S" PJ@E}^E  
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未获兑现支票，退票returned cheque &r!jjT  
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横线支票crossed cheque W
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普通横线general crossing km,@y
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特别横线special crossing ?:7.3{|Aq  
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空白支票blank cheque )gG_K$08?  
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失效支票，过期支票stale cheque T9A
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普通支票open cheque :+ AqY(Gz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Qd"d3QG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *KPNWY9!W  
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支票换现金||兑现to cash a cheque +|Mi lwr  
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清理票款to clear a cheque Gl5W4gW; &  
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保证兑现to certify a cheque tkEup&
 
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填写支票数额to fill up a cheque ;%Zn)etu  
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支票上划线to cross a cheque !,N),xG}~  
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开发支票to make out a cheque +#g?rCz  
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签发支票，开立支票to draw a cheque||to issue a cheque 8(0q,7)y  
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透支支票to overdraw a cheque .\b# 0w  
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背书支票to endorse a cheque h
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请付票款||清付票款to pay a cheque||to honour a cheque 6"U)d7^  
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支票退票to dishonour a cheque cdfvc0  
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拒付支票to refuse a cheque x'wT%/hp  
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拒付支票to stop payment of a cheque hh>mX6A  
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提示要求付款to present for payment ['rqz1DL5  
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见票即付持票人payable to bearer -l`1j6  
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支付指定人payable to order -w:F8k ~  
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已过期||无效out of date||stale KW.QVBuVO#  
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请给出票人R/D||refer to drawer :D'#CoBA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A+lP]Oy0S  
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文字与数字不一致words and figures differ d= -/'_'  
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支票 {IW pI *  
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时间已过account closed FV&
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更改处应加盖印章alterations require initials "gD)Uis  
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时间已过effects not cleared Z q--m/  
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停止付款payment stopped i`^`^Ka  
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支票毁损cheque mutilated .ya^8
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汇款||寄钱to remit||to send money n:GK0wu.s  
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寄票供取款||支票支付to send a cheque for payment %p}_4+[;  
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寄款人a remitter 8Hf!@p6R+  
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收款人a remittee A-O@e e  
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国外汇票foreign Bill &j,rq?eh$  
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国内汇票inland Bill u0^: XwZ!  
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跟单汇票documentary bill $ +h~VC  
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空头汇票accommodation bill mu2 r#I  
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原始汇票original bill Z&%#,0>]  
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改写||换新票据renewed bill %^m6Q!
  
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即期汇票sight bill||bill on demand _*1/4^  
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…days after date||…days after date…日后付款 p5c^dC{  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight /c ~z(wv  
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见票后…月付款…months after sight||…months sight wp`a:QZ8N  
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同组票据set of bills LY[XPV]t  
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单张汇票sola of exchange||sole of exchange sPn[FuT>+s  
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远期汇票usance bill||bill at usance @FKNB.>  
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长期汇票long bill  y|U3  
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短期汇票short bill b;#3X)  
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逾期汇票overdue bill 2`I"
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宽限日期days of grace E&P'@'Yk  
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电汇telegraphic transfer （T.T） H=[ eO  
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邮汇postal order||postal note （Am.）||post office order||money order |u8IQR'B  
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本票promissory note （P/N） Fg<$;p  
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押汇负责书||押汇保证书letter of hypothecation yEIM58
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副保||抵押品||付属担保物collateral security L,c@Z@  
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担保书trust receipt||letter of indemnity ste0:.*qb  
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承兑||认付acceptance cO%- Av~P  
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单张承兑general acceptance =]jc{Y%o  
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有条件承兑qualified acceptance /ap3>xkt  
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附条件认付conditional acceptance RQhS]y@e  
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部分认付partial acceptance   KBJ%$OQV