[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。   q'
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会计报表statement of account j3kcNb  
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往来帐目account current `{ 6K~(  
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现在往来帐||存款额current accout )V6<'>1WZ  
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销货帐account sales A]WR -0Z7  
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共同计算帐项joint account NR@n%p  
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未决帐项outstanding account 12bt\
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贷方帐项credit account||creditor account d#OE) ,`  
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借方帐项debit account||debtor account ns/L./z  
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应付帐||应付未付帐account payable }-8ZSWog6f  
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应收帐||应收未收帐account receivable W.O]f.h  
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新交易||新帐new account &|8R4l
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未决帐||老帐old account ~$ Fg
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现金帐cash account BA 9c-Ay  
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流水帐running account ZNX=]]HM<n  
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暂记帐||未定帐suspense account ~t` uq  
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过期帐||延滞帐overdue account||pastdue account K~I%"r|l  
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杂项帐户sundry account MS~|F^g  
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详细帐单||明细表detail account 0M=U>g)  
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呆帐bad account ZI0C%c.~  
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会计项目title of account 0';U3:=i,  
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会计薄||帐薄account-book JTw3uM, e  
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营业报告书||损益计算表account of budiness||business report "{&?t}rj+  
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借贷细帐||交验帐account rendered M2.Pf s  
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明细帐account stated 9~En;e  
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与…银行开立一户头to open an account with eVVm"96Q.;  
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与…银行建立交易to keep account with `h:$3a:5  
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继续记帐to keep account **%/Ke[  
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与…有交易to have an account with =xa:>Vh#  
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作成会计帐||有往来帐项to make out an account with .sO.Y<-fl  
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清算||清理债务to make up an account EEU)eltI
 
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清洁帐目||与…停止交易to close ones account with IC1oW)  
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结帐to close an account w;LIP!T#  
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清理未付款to ask an account||to demand an account ?8g*"&cn  
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结清差额to balance the account with yc#0c[ZQu  
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清算to settle an account||to liquidate an account||to square an account P)
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审查帐目||监查帐目to audit an account u9TiEEof3  
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检查帐目to examine an account .4jU G=  
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转入A的帐户to charge the amount to As account KA=cIm  
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以计帐方式付款to pay on account 20Umjw.D  
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代理某人||为某人on ones account||on account of one }m ZsK>  
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为自己计算||独立帐目on ones own account ]vFtByqn  
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由某人收益并负风险on ones account and risk||for ones account and risk ^an3&  
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由某人负担for ones account||for account of one ]*M VVzF  
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按某人指示||列入某人帐户by order and for account of one zKnHo:SV  
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列入5月份帐目for May account ?3I93Bt7  
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编入某中帐项下to pass to the account of||to place to the account of `egyk)"aM  
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寄出清算书to send in an account||to send in render an account v>4kF _N  
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支票薄cheque book UP8=V>T02  
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支票陈票人cheque drawer Sh]g]xR  
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持票人cheque holder uTX0lu;  
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不记名支票cheque to bearer||bearer cheque [i  ]  
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记名支票||认人支票cheque to order @S-p[u  
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到期支票antedated cheque 0Xke2
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未到期支票postdated cheque #Q6.r.3@x  
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保付支票certified cheque GOzV#  
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未获兑现支票，退票returned cheque ?puZqVu5  
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横线支票crossed cheque gk*Md+  
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普通横线general crossing S]P80|!|  
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特别横线special crossing !GNLq.rQ  
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空白支票blank cheque T9c=As_EM  
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失效支票，过期支票stale cheque 1e0O-aT#Q  
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普通支票open cheque wl*"Vagb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }iK_7g`yKa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 49BLJ|:P?  
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支票换现金||兑现to cash a cheque K}]0<\N  
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清理票款to clear a cheque UacG q,  
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保证兑现to certify a cheque 4HG@moYn@  
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填写支票数额to fill up a cheque "dKYJ&$  
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支票上划线to cross a cheque O\5*p=v  
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开发支票to make out a cheque doCWJ   
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签发支票，开立支票to draw a cheque||to issue a cheque 4{'0-7}  
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透支支票to overdraw a cheque L"i B'=  
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背书支票to endorse a cheque a0"gt"qA  
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请付票款||清付票款to pay a cheque||to honour a cheque 9<An^lLK*  
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支票退票to dishonour a cheque ;Yrg4/
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拒付支票to refuse a cheque nL}bCX{  
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拒付支票to stop payment of a cheque _tR%7%3*  
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提示要求付款to present for payment #@,39!;,:O  
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见票即付持票人payable to bearer '0|AtO77  
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支付指定人payable to order QD LXfl/  
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已过期||无效out of date||stale L!E/ )#{  
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请给出票人R/D||refer to drawer T0 WB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  C~vU  
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文字与数字不一致words and figures differ >_U)=q  
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支票 )t{oyBT  
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时间已过account closed m~9Qx`fi`  
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更改处应加盖印章alterations require initials FG7}MUu  
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时间已过effects not cleared W O $PW`k  
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停止付款payment stopped 6\)61o_1|  
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支票毁损cheque mutilated @(PYeXdV6&  
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汇款||寄钱to remit||to send money +ex@[grsGT  
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寄票供取款||支票支付to send a cheque for payment 9 )u*IGj  
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寄款人a remitter E\#hcvP  
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收款人a remittee B;[{7J]  
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国外汇票foreign Bill /ZZo`   
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国内汇票inland Bill
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跟单汇票documentary bill pj&vnX6O^  
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空头汇票accommodation bill K>6#MI  
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原始汇票original bill Q+)fI  
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改写||换新票据renewed bill X0J@c "%0  
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即期汇票sight bill||bill on demand ct=|y(_  
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…days after date||…days after date…日后付款 +Sv`23G@  
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…months after date||…months after date…月后付款 Pc C9)x  
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见票后…日付款…days after sight||…days sight qCOv4b`  
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见票后…月付款…months after sight||…months sight 7 lY&/-V  
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同组票据set of bills E 9HA8  
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单张汇票sola of exchange||sole of exchange GiJ|5"  
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远期汇票usance bill||bill at usance VI0^Zq!6R  
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长期汇票long bill ]WR+>)ERb  
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短期汇票short bill Pe8WBr;`  
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逾期汇票overdue bill 9KRHo%m  
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宽限日期days of grace /+pbO-rW*  
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电汇telegraphic transfer （T.T） ^5j|   
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邮汇postal order||postal note （Am.）||post office order||money order $'*@g1vY  
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本票promissory note （P/N） _"_ W KlN  
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押汇负责书||押汇保证书letter of hypothecation =)vmX0vL  
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副保||抵押品||付属担保物collateral security md:$OC3  
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担保书trust receipt||letter of indemnity Yh) yp?  
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承兑||认付acceptance OY7\
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单张承兑general acceptance QLrFAV  
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有条件承兑qualified acceptance ;> **+ezF  
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附条件认付conditional acceptance 7|LJwXQ-  
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部分认付partial acceptance   =KqcWN3k