[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。   ju8>:y8  
会计报表statement of account )v'WWwXY>  
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往来帐目account current nGC/R&  
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现在往来帐||存款额current accout 3/P1!:g9  
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销货帐account sales em
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共同计算帐项joint account 6,p nw  
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未决帐项outstanding account x[cL Bc<  
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贷方帐项credit account||creditor account v_yw@  
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借方帐项debit account||debtor account kpuz]a7pK  
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应付帐||应付未付帐account payable ."g`3tVK  
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应收帐||应收未收帐account receivable )Om*@;r(  
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新交易||新帐new account VG5i{1 0  
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未决帐||老帐old account _O?`@g?i  
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现金帐cash account I{|O "8  
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流水帐running account p%ki>p )E|  
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暂记帐||未定帐suspense account G/E+L-N#`
 
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过期帐||延滞帐overdue account||pastdue account FaAC&F@u  
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杂项帐户sundry account "nynl'Ryk  
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详细帐单||明细表detail account VD*6g%p  
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呆帐bad account LBeF&sb6  
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会计项目title of account FjH
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会计薄||帐薄account-book Z?q]bSIT  
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营业报告书||损益计算表account of budiness||business report @D[_}JE  
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借贷细帐||交验帐account rendered )u&|_&g{}J  
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明细帐account stated AR%4D3Dma  
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与…银行开立一户头to open an account with *KF#'wi  
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与…银行建立交易to keep account with cl3K<'D  
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继续记帐to keep account !*&V-4  
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与…有交易to have an account with 2,oKVm+  
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作成会计帐||有往来帐项to make out an account with +o{R _  
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清算||清理债务to make up an account )EuvRLo{S7  


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清洁帐目||与…停止交易to close ones account with {4}yKjW%z  
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结帐to close an account T*Exs|N2P-  
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清理未付款to ask an account||to demand an account =:Fc;n>c<K  
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结清差额to balance the account with \ a<h/4#|  
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清算to settle an account||to liquidate an account||to square an account ^ogt+6c  
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审查帐目||监查帐目to audit an account F#Ryu~,"  
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检查帐目to examine an account S(lO(gY  
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转入A的帐户to charge the amount to As account qvsd5PeCO  
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以计帐方式付款to pay on account X*XZb F"=  
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代理某人||为某人on ones account||on account of one ~s*)f.l  
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为自己计算||独立帐目on ones own account jDfC=a])  

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由某人收益并负风险on ones account and risk||for ones account and risk u#$]?($}d  
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由某人负担for ones account||for account of one c /HHy,  
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按某人指示||列入某人帐户by order and for account of one F=e8IUr  
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列入5月份帐目for May account 9igiZmM  
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编入某中帐项下to pass to the account of||to place to the account of x(6SG+Kr  
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寄出清算书to send in an account||to send in render an account U0y%u  
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支票薄cheque book +T1pJ 89P  
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支票陈票人cheque drawer DS(}<HK{  
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持票人cheque holder *=/ { HvJ  
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不记名支票cheque to bearer||bearer cheque .\ULbN3Z  
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记名支票||认人支票cheque to order _~l5u8{^6  
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到期支票antedated cheque 1QcNp(MO  
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未到期支票postdated cheque J u!]&
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保付支票certified cheque p J! mw\:  
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未获兑现支票，退票returned cheque Xv5wJ lc!d  
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横线支票crossed cheque c \J:![x  
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普通横线general crossing K*vt;L  
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特别横线special crossing E1aHKjLQ  

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空白支票blank cheque 5FPM`hLT  
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失效支票，过期支票stale cheque ~|DUt  
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普通支票open cheque +6M}O[LP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p}z<Fdu0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e9Wa<i8  
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支票换现金||兑现to cash a cheque xC?6v'  
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清理票款to clear a cheque ;IvY^(YS@;  
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保证兑现to certify a cheque A_"w^E{P  
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填写支票数额to fill up a cheque p;`>e>$  
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支票上划线to cross a cheque y1jCg%'H  
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开发支票to make out a cheque h 6L&\~pf  
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签发支票，开立支票to draw a cheque||to issue a cheque `f,/`''R  
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透支支票to overdraw a cheque nmee 'oEw  
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背书支票to endorse a cheque ydEoC$?0  
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请付票款||清付票款to pay a cheque||to honour a cheque q^@Q"J =v  
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支票退票to dishonour a cheque !NK1MU?T)  
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拒付支票to refuse a cheque ~f2z]JLr:  
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拒付支票to stop payment of a cheque Xz6<lLb  
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提示要求付款to present for payment {f_={k  
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见票即付持票人payable to bearer a@K%06A;'
 
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支付指定人payable to order 3lL-)< 0A(  
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已过期||无效out of date||stale $?iLLA~  
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请给出票人R/D||refer to drawer _IHV7*u{;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :wyno#8`-
 
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文字与数字不一致words and figures differ
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支票 se2!N:|R!G  
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时间已过account closed &ee~p&S,>  
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更改处应加盖印章alterations require initials `:fZ)$sY  
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时间已过effects not cleared  @tnz]^V  
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停止付款payment stopped !X#OOqPr=  
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支票毁损cheque mutilated 3BJ0S.TF  
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汇款||寄钱to remit||to send money ORw,)l  
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寄票供取款||支票支付to send a cheque for payment ~L\z8[<C  
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寄款人a remitter '[:D$q;  
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收款人a remittee &%DY\*  
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国外汇票foreign Bill O
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国内汇票inland Bill 1~ 3_^3OT  
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跟单汇票documentary bill 0&|\N ? 8_  
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空头汇票accommodation bill pJ"qu,w  
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原始汇票original bill #rfiD%c  
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改写||换新票据renewed bill 9IfmW^0  
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即期汇票sight bill||bill on demand dOH &  
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…days after date||…days after date…日后付款 bJ {'<J  
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…months after date||…months after date…月后付款 &Q#66ev  
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见票后…日付款…days after sight||…days sight "&?kC2Y|  
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见票后…月付款…months after sight||…months sight R.1.
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同组票据set of bills MH\dC9%p  
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单张汇票sola of exchange||sole of exchange 3;{kJQ
 
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远期汇票usance bill||bill at usance Am|%lj+1z  
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长期汇票long bill N S[l/0F&  
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短期汇票short bill Feq]U?  
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逾期汇票overdue bill `b7t4d*  
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宽限日期days of grace )Y{L&A  
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电汇telegraphic transfer （T.T） =dYqS[kJW  
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邮汇postal order||postal note （Am.）||post office order||money order >U27];}y  
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本票promissory note （P/N） n9ej7
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押汇负责书||押汇保证书letter of hypothecation cU!vsdR3  
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副保||抵押品||付属担保物collateral security ~dTrf>R8M  
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担保书trust receipt||letter of indemnity 60?%<oJ oH  
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承兑||认付acceptance >@ .  
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单张承兑general acceptance wgGl[_)  
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有条件承兑qualified acceptance t&e{_|i#+  
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附条件认付conditional acceptance D_zZXbNc  
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部分认付partial acceptance   SSMHoJGm