[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。   H[&@}v,L  
会计报表statement of account [s6C ZcL  
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往来帐目account current L:f)i,S"5q  
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现在往来帐||存款额current accout KX+ey8@[  
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销货帐account sales <4X ?EYaTq  
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共同计算帐项joint account ~l4f{uOD>]  
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未决帐项outstanding account #uvJH8)D  
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贷方帐项credit account||creditor account 3:`XG2'  
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借方帐项debit account||debtor account ,;i A2  
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应付帐||应付未付帐account payable gA:TL{X0  
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应收帐||应收未收帐account receivable 'D6 bmz  
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新交易||新帐new account zixEMi[8  
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未决帐||老帐old account x:-`o_Q*i  
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现金帐cash account +TX/g ~  
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流水帐running account &oN/_7y  
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暂记帐||未定帐suspense account l>Av5g)  
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过期帐||延滞帐overdue account||pastdue account DTy/jaK  
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杂项帐户sundry account ~e^)q>Lb7(  
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详细帐单||明细表detail account s=/^lOOO  
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呆帐bad account |[WL2<  
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会计项目title of account R0IF'  
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会计薄||帐薄account-book m5qCq9Y  
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营业报告书||损益计算表account of budiness||business report sH@  &*  
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借贷细帐||交验帐account rendered Xj;2h{#s  
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明细帐account stated k! vHO  
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与…银行开立一户头to open an account with oFn4%S:  
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与…银行建立交易to keep account with I*9Gb$]=  
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继续记帐to keep account \`&xprqAw  
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与…有交易to have an account with fGG 9zB6  
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作成会计帐||有往来帐项to make out an account with eA10xpM0
 
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清算||清理债务to make up an account y^, "gD  
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清洁帐目||与…停止交易to close ones account with  L2k;f]  
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结帐to close an account Re7{[*Q4  
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清理未付款to ask an account||to demand an account xL|?(pQ/BK  
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结清差额to balance the account with #T Z!#,q  
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清算to settle an account||to liquidate an account||to square an account nIG[{gGX  
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审查帐目||监查帐目to audit an account }'%$7vL`Ft  
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检查帐目to examine an account oC5gME"2  
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转入A的帐户to charge the amount to As account XA=|]5C  
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以计帐方式付款to pay on account 4mki&\lw`  
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代理某人||为某人on ones account||on account of one SZN
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为自己计算||独立帐目on ones own account L2:oZ&:u`J  
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由某人收益并负风险on ones account and risk||for ones account and risk \mqhugy  
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由某人负担for ones account||for account of one Ly@U\%.  
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按某人指示||列入某人帐户by order and for account of one HJ2O@e  
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列入5月份帐目for May account M$DwQ}Z  
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编入某中帐项下to pass to the account of||to place to the account of +9&ulr  
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寄出清算书to send in an account||to send in render an account 9}7oKlyk  
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支票薄cheque book pJ<)intcbE  
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支票陈票人cheque drawer QZeb+r  
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持票人cheque holder Xlgz.j7XR  
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不记名支票cheque to bearer||bearer cheque "@):
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记名支票||认人支票cheque to order a-o hS=W  
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到期支票antedated cheque D(2kb  
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未到期支票postdated cheque Ib< 5u  
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保付支票certified cheque }@t'rK[  
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未获兑现支票，退票returned cheque blQzVp-  
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横线支票crossed cheque 2&G1Q'!  
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普通横线general crossing y*TNJJ|  
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特别横线special crossing 2ucsTh@  
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空白支票blank cheque K^1O =1gY  
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失效支票，过期支票stale cheque eDMwY$J  
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普通支票open cheque h[v3G<C~r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ydd>A\v\;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;<ma K*f\S  
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支票换现金||兑现to cash a cheque &JQ@(w  
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清理票款to clear a cheque Kgio}y  
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保证兑现to certify a cheque Nk~dfY<s  
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填写支票数额to fill up a cheque ^XB8A=xi  
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支票上划线to cross a cheque Rm1`D  
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开发支票to make out a cheque ])l[tVHm  
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签发支票，开立支票to draw a cheque||to issue a cheque NB#*`|qt  
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透支支票to overdraw a cheque .qPfi] ty  
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背书支票to endorse a cheque e%Xf*64  
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请付票款||清付票款to pay a cheque||to honour a cheque vj$ 6  
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支票退票to dishonour a cheque {4q:4i  

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拒付支票to refuse a cheque OIT;fKl9  
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拒付支票to stop payment of a cheque .4(f0RG  
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提示要求付款to present for payment dw!Eao47  
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见票即付持票人payable to bearer [![(h %  
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支付指定人payable to order <~+  
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已过期||无效out of date||stale c`; LF'
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请给出票人R/D||refer to drawer `0D1Nh"%k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wm71,R1  
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文字与数字不一致words and figures differ FM[T
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支票 SqB|(~S  
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时间已过account closed -5.%{Go$[  
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更改处应加盖印章alterations require initials mO.U)tL[  
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时间已过effects not cleared au*jMcq  
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停止付款payment stopped qw1J{xoHW  
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支票毁损cheque mutilated f*Js= hvO  
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汇款||寄钱to remit||to send money <Q)}  
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寄票供取款||支票支付to send a cheque for payment ':4pH#E  
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寄款人a remitter ^/vWK\-  
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收款人a remittee oW6<7>1M7  
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国外汇票foreign Bill 3HR]TQ%r  
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国内汇票inland Bill >+8I =S  
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跟单汇票documentary bill REBDr;tv  
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空头汇票accommodation bill ;@~*z4U  
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原始汇票original bill h xJgxM  
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改写||换新票据renewed bill eH/\7
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 rss.F3dK  
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…months after date||…months after date…月后付款 jZ,[{Z(N   
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见票后…日付款…days after sight||…days sight bMOM`At>z  
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见票后…月付款…months after sight||…months sight E?4@C"Na  
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同组票据set of bills &dDI*v+  
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单张汇票sola of exchange||sole of exchange aX'g9E
 
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远期汇票usance bill||bill at usance 3]OP9!\6  
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长期汇票long bill RR"WO  
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短期汇票short bill ~73i^3yf  
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逾期汇票overdue bill OWXye4`*  
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宽限日期days of grace tGO[A#9a  
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电汇telegraphic transfer （T.T） 3ES[ N.V#  
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邮汇postal order||postal note （Am.）||post office order||money order H(N
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本票promissory note （P/N） `f6)Q`n  
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押汇负责书||押汇保证书letter of hypothecation |j~EV~AJ  
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副保||抵押品||付属担保物collateral security OSa
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担保书trust receipt||letter of indemnity Od!F
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承兑||认付acceptance oGJ*Rn)Z  
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单张承兑general acceptance ."IJmv  
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有条件承兑qualified acceptance b'7z DZI]  
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附条件认付conditional acceptance 3`fJzS%O  
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部分认付partial acceptance   <?LfOSdMs^