[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。   ')G,+d^  
会计报表statement of account U1oZ\Mh  
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往来帐目account current  DT2uUf  
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现在往来帐||存款额current accout w?;j5[j  
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销货帐account sales /w|!SZB  
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共同计算帐项joint account g]$e-X@k  
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未决帐项outstanding account frh!dN   
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贷方帐项credit account||creditor account ffH]`N  
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借方帐项debit account||debtor account a62'\wF>D
 
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应付帐||应付未付帐account payable  gl$}t H  
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应收帐||应收未收帐account receivable N{}o* K  
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新交易||新帐new account Efa3{ 7>{  
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未决帐||老帐old account eWk W,a  
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现金帐cash account N5F+h94z]  
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流水帐running account  _(_U=  
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暂记帐||未定帐suspense account C"cBlru8B  
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过期帐||延滞帐overdue account||pastdue account y**>l{!!  
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杂项帐户sundry account Yw6d-5=:  
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详细帐单||明细表detail account XJguw/[wm  
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呆帐bad account A5 <T7~U  
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会计项目title of account ZK?:w^Z  
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会计薄||帐薄account-book lfe^_`ij(+  
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营业报告书||损益计算表account of budiness||business report NVG`XL  
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借贷细帐||交验帐account rendered 1g1gu=|Q  
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明细帐account stated n,
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与…银行开立一户头to open an account with zE
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与…银行建立交易to keep account with m9li%p  
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继续记帐to keep account h| ]BA}D  
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与…有交易to have an account with zP;1mN  
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作成会计帐||有往来帐项to make out an account with wA>bLPTw  
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清算||清理债务to make up an account &m>txzo  
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清洁帐目||与…停止交易to close ones account with oO)KhA? y  
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结帐to close an account .`Ts'0vVy  
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清理未付款to ask an account||to demand an account r]vD]  
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结清差额to balance the account with &Jw4^ob  
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清算to settle an account||to liquidate an account||to square an account (B zf
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审查帐目||监查帐目to audit an account +6* .lRA  
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检查帐目to examine an account WxS=Aip'  
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转入A的帐户to charge the amount to As account x6x6N&f?  
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以计帐方式付款to pay on account m&Mvb[  
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代理某人||为某人on ones account||on account of one #:68}f"$  
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为自己计算||独立帐目on ones own account u[jdYWQa  
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由某人收益并负风险on ones account and risk||for ones account and risk [VPqI~u5)  
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由某人负担for ones account||for account of one ~::gLm+f  
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按某人指示||列入某人帐户by order and for account of one 'U)~|(\i  
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列入5月份帐目for May account d~|qx  
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编入某中帐项下to pass to the account of||to place to the account of 3MjMN%{P  
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寄出清算书to send in an account||to send in render an account -JZl?hY(  
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支票薄cheque book xm YA/wt8  
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支票陈票人cheque drawer =WEfo;  
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持票人cheque holder v!F(DP.)Z  
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不记名支票cheque to bearer||bearer cheque hkU# lt  
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记名支票||认人支票cheque to order *qb`wg  
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到期支票antedated cheque >;
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未到期支票postdated cheque RPiCX
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保付支票certified cheque @6D<D6`  
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未获兑现支票，退票returned cheque A:NY:#uC  
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横线支票crossed cheque [#Yyw8V#<  
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普通横线general crossing "7<4NV@yQ  
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特别横线special crossing ]DUH_<3"E  
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空白支票blank cheque <K0lS;@K  
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失效支票，过期支票stale cheque uVO9r-O8p  
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普通支票open cheque m:41zoV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?eO|s5r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {l6]O  
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支票换现金||兑现to cash a cheque lxd<^R3i#^  
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清理票款to clear a cheque f6"j-IW[z  
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保证兑现to certify a cheque C[pDPx,#:G  
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填写支票数额to fill up a cheque "+WR[-n>\  
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支票上划线to cross a cheque bDo'hDmW  
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开发支票to make out a cheque ^\?9W  
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签发支票，开立支票to draw a cheque||to issue a cheque g)9/z  
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透支支票to overdraw a cheque w}0Qy  
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背书支票to endorse a cheque O2G+ '  
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请付票款||清付票款to pay a cheque||to honour a cheque ASvPr*q/  
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支票退票to dishonour a cheque  kTz  
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拒付支票to refuse a cheque N::;J   
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拒付支票to stop payment of a cheque EVFfXv^  
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提示要求付款to present for payment ?/(K7>`  
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见票即付持票人payable to bearer fn OkH  
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支付指定人payable to order #P#R~b]  
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已过期||无效out of date||stale )6&\WNL-x  
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请给出票人R/D||refer to drawer zD^f%p ["#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "t:.mA<v  
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文字与数字不一致words and figures differ i*R:WTw#  
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支票 MQ(/l_=zQ  
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时间已过account closed &ORvbnd6  
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更改处应加盖印章alterations require initials T[h}A"yK;  
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时间已过effects not cleared >|/? Up  
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停止付款payment stopped m0\"C-Bk  
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支票毁损cheque mutilated 4zqE?$HM'  
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汇款||寄钱to remit||to send money |<3Q+EB^  
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寄票供取款||支票支付to send a cheque for payment ? X_0Iy}1  
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寄款人a remitter <Xs@ \  
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收款人a remittee <[3lV)~t  
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国外汇票foreign Bill Sa[EnC  
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国内汇票inland Bill UOLTCp?M;J  
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跟单汇票documentary bill yA!3XUi  
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空头汇票accommodation bill ^i`3cCFB<  
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原始汇票original bill gQ I(=in  
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改写||换新票据renewed bill s=q%:uCO  
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即期汇票sight bill||bill on demand %;=IMMK
 
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…days after date||…days after date…日后付款 f\x@ C)E  
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…months after date||…months after date…月后付款 HC9vc,Fp  
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见票后…日付款…days after sight||…days sight vu_>U({. T  
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见票后…月付款…months after sight||…months sight ?8wwd!)x%  

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同组票据set of bills 8CP9DS  
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单张汇票sola of exchange||sole of exchange X\b}jo^96  
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远期汇票usance bill||bill at usance u=d`j  
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长期汇票long bill .KT 7le<Zm  
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短期汇票short bill }"%!(rx  
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逾期汇票overdue bill W;3 R;  
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宽限日期days of grace )^jQkfL  
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电汇telegraphic transfer （T.T） ^#a#<8Jz  
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邮汇postal order||postal note （Am.）||post office order||money order ax-=n(   
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本票promissory note （P/N） [b7it2`dl  
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押汇负责书||押汇保证书letter of hypothecation  O]e6i%?  
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副保||抵押品||付属担保物collateral security 2.StG(Y!  
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担保书trust receipt||letter of indemnity R19'|TJ  
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承兑||认付acceptance !&@2  
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单张承兑general acceptance .[edln  
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有条件承兑qualified acceptance <$"7~i/X  
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附条件认付conditional acceptance {&u Rd?(  
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部分认付partial acceptance   ; qO@A1Hq