[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。   3(/J(8  
会计报表statement of account Rh.CnCbM  
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往来帐目account current n'-?CMH`  
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现在往来帐||存款额current accout = rL L5<  
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销货帐account sales C
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共同计算帐项joint account u:FFZ  

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未决帐项outstanding account 8w|-7$ v  
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贷方帐项credit account||creditor account UZ"jQJQ  
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借方帐项debit account||debtor account X\a*q]"_  
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应付帐||应付未付帐account payable S
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应收帐||应收未收帐account receivable 3Wl,T5}{  
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新交易||新帐new account K3WhF  
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未决帐||老帐old account )O~V3a  
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现金帐cash account "&,Gn#'FG  
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流水帐running account {4@+ 2)l  
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暂记帐||未定帐suspense account 9 EE},D  
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过期帐||延滞帐overdue account||pastdue account */|Vyp-  
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杂项帐户sundry account 9<9 c^2  
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详细帐单||明细表detail account "0nT:!BZ  
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呆帐bad account x1$:u6YD22  
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会计项目title of account [^cf lmV  
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会计薄||帐薄account-book TJB)]d<  
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营业报告书||损益计算表account of budiness||business report Vu%XoI)<KY  
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借贷细帐||交验帐account rendered n>_EEw2/  
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明细帐account stated T[z]~MJL  
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与…银行开立一户头to open an account with acSm+t  
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与…银行建立交易to keep account with \k#|5W  
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继续记帐to keep account JJ50(
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与…有交易to have an account with _^)Wrf+  
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作成会计帐||有往来帐项to make out an account with ;B35E!QJ  
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清算||清理债务to make up an account |Ef\B]Ns  
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清洁帐目||与…停止交易to close ones account with )HrFWI'Y  
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结帐to close an account Q*S|SH-cZ0  
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清理未付款to ask an account||to demand an account 4G:I VK9  
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结清差额to balance the account with &1O!guq%  
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清算to settle an account||to liquidate an account||to square an account hEO#uAR^Z  
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审查帐目||监查帐目to audit an account u!k]Q#2ZR  
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检查帐目to examine an account 4=j,:q  
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转入A的帐户to charge the amount to As account [C GFzxz$  
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以计帐方式付款to pay on account `w_?9^7mH  
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代理某人||为某人on ones account||on account of one .Y
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为自己计算||独立帐目on ones own account *.
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由某人收益并负风险on ones account and risk||for ones account and risk F^5<o  
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由某人负担for ones account||for account of one 8\-Q(9q(  
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按某人指示||列入某人帐户by order and for account of one +39Vxe:Oy  
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列入5月份帐目for May account ^!]Hm&.a  
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编入某中帐项下to pass to the account of||to place to the account of R
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book
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支票陈票人cheque drawer {~g(W
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持票人cheque holder r`]&{0}23  
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不记名支票cheque to bearer||bearer cheque C24[brf  
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记名支票||认人支票cheque to order ,s'78Dc$  
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到期支票antedated cheque uLYz!E+E  
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未到期支票postdated cheque kBY54pl  
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保付支票certified cheque Wvl>iHB  
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未获兑现支票，退票returned cheque :.!]+#Me  
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横线支票crossed cheque i<|5~tm  
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普通横线general crossing ]!J 6S.@#+  
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特别横线special crossing 4 vwa/?  
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空白支票blank cheque I0 a,mO;m  
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失效支票，过期支票stale cheque F)/}Q[o8  
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普通支票open cheque I_@\O!<y}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `k65&]&d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6Y6DkFdvrZ  
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支票换现金||兑现to cash a cheque /*g3TbUs  
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清理票款to clear a cheque <b>
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保证兑现to certify a cheque ')t :!#  
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填写支票数额to fill up a cheque Xn-GSW3{  
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支票上划线to cross a cheque QlJ cj+_h  
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开发支票to make out a cheque ?D-1xnxep  
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签发支票，开立支票to draw a cheque||to issue a cheque /PG+ s6  
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透支支票to overdraw a cheque dt(~)*~R  
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背书支票to endorse a cheque k\$))<3  
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请付票款||清付票款to pay a cheque||to honour a cheque t!RR5!  
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支票退票to dishonour a cheque 6nh!g  
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拒付支票to refuse a cheque >(mp$#+w  
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拒付支票to stop payment of a cheque WV&T   
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提示要求付款to present for payment 7S$Am84%  
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见票即付持票人payable to bearer g^|}e?  
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支付指定人payable to order '
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已过期||无效out of date||stale .j?`U[V%a  
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请给出票人R/D||refer to drawer >qj.!npQD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r k$&sDc/3  
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文字与数字不一致words and figures differ 2gM=vaiH=  
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支票 S(NH# ^  
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时间已过account closed 9V
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更改处应加盖印章alterations require initials sF9{(Us  
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时间已过effects not cleared ;R[  xo!  
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停止付款payment stopped &L7u//  

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支票毁损cheque mutilated <JtH /oN  
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汇款||寄钱to remit||to send money M)v\7a  
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寄票供取款||支票支付to send a cheque for payment  R&oC
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寄款人a remitter ed3d 6/%HR  
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收款人a remittee "53'FRj_\  
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国外汇票foreign Bill _N`'R.va  
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国内汇票inland Bill E`E$ }iLs  
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跟单汇票documentary bill b5!
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空头汇票accommodation bill ZD$W>'m{F  
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原始汇票original bill U2Uf69R  
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改写||换新票据renewed bill r'TxYM-R  
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即期汇票sight bill||bill on demand Z`_`^ \"  
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…days after date||…days after date…日后付款 @M]uUL-ze  
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…months after date||…months after date…月后付款 .,-,@ZK  
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见票后…日付款…days after sight||…days sight *8Q ES
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见票后…月付款…months after sight||…months sight i146@<\G{P  
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同组票据set of bills rP5&&Hso  
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单张汇票sola of exchange||sole of exchange ">8]Oi;g  
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远期汇票usance bill||bill at usance ^)JUl!5j]C  
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长期汇票long bill z~O#0Q!  
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短期汇票short bill "7> o"FQ  
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逾期汇票overdue bill {r.KY  
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宽限日期days of grace ZqDanDM  
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电汇telegraphic transfer （T.T） N7wKaezE  
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邮汇postal order||postal note （Am.）||post office order||money order Kyr3)1#J  
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本票promissory note （P/N） : \{>+!`w  
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押汇负责书||押汇保证书letter of hypothecation I^u$H&  
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副保||抵押品||付属担保物collateral security @|=JXSr!KY  
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担保书trust receipt||letter of indemnity u|G&CV#r  
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承兑||认付acceptance Pse1NMK9 [  
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单张承兑general acceptance t+H=%{z  
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有条件承兑qualified acceptance +,g"8&>  
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附条件认付conditional acceptance ?*nFz0cs^  
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部分认付partial acceptance   lMQ_S"