[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。   K]u|V0c  
会计报表statement of account ##
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往来帐目account current 7X|r';"?i  
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现在往来帐||存款额current accout q>[% C5  
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销货帐account sales n1t(ns
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共同计算帐项joint account .}E)7"Qi,  
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未决帐项outstanding account *I67SBt  
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贷方帐项credit account||creditor account , .I^ekF  
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借方帐项debit account||debtor account Q8x{V_Pot  
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应付帐||应付未付帐account payable j 7URg>i0  
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应收帐||应收未收帐account receivable BcLt95;.\  
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新交易||新帐new account lc-|Q#$3$  
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未决帐||老帐old account }NCvaO  
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现金帐cash account 'cN#rHPB6  
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流水帐running account l7,qWSsnK  
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暂记帐||未定帐suspense account L_"(A #H:  
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过期帐||延滞帐overdue account||pastdue account hxVM]e[  
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杂项帐户sundry account "GI
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详细帐单||明细表detail account Treh{s  
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呆帐bad account M#]|$\v(  
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会计项目title of account $H-D9+8 7  
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会计薄||帐薄account-book `.(S#!gw  
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营业报告书||损益计算表account of budiness||business report Pgw%SMEp  
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借贷细帐||交验帐account rendered (1AA;)`Kp  

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明细帐account stated Uc_`Eh3
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与…银行开立一户头to open an account with m>+,^`0  
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与…银行建立交易to keep account with LlA`Q Le  
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继续记帐to keep account $;
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与…有交易to have an account with sO6gIPU^  
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作成会计帐||有往来帐项to make out an account with Dl zmAN  
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清算||清理债务to make up an account ? gA=39[j  
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清洁帐目||与…停止交易to close ones account with zY+t,2z  
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结帐to close an account y'_V/w s  
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清理未付款to ask an account||to demand an account ti{H(;;@  
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结清差额to balance the account with hsHVX[<5`  
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清算to settle an account||to liquidate an account||to square an account .*EOVo
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审查帐目||监查帐目to audit an account FVsu8z u  
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检查帐目to examine an account Gut J_2f^9  
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转入A的帐户to charge the amount to As account 3x"@**(Q  
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以计帐方式付款to pay on account *? K4!q'  
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代理某人||为某人on ones account||on account of one )l+XDI  
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为自己计算||独立帐目on ones own account j+_S$T8w  
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由某人收益并负风险on ones account and risk||for ones account and risk GB&Nt{  
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由某人负担for ones account||for account of one gCv"9j<j
 
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按某人指示||列入某人帐户by order and for account of one Ms.PO{wb  
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列入5月份帐目for May account \e?.hmq  
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编入某中帐项下to pass to the account of||to place to the account of +VSZhg,Np8  
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寄出清算书to send in an account||to send in render an account &g*klt'B  
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支票薄cheque book E;9Z\?P  
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支票陈票人cheque drawer N g58/}z O  
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持票人cheque holder <\ h*Zy  
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不记名支票cheque to bearer||bearer cheque 8|w-XR  
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记名支票||认人支票cheque to order Z,3 CC \  
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到期支票antedated cheque !;i*\ a  
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未到期支票postdated cheque Gi*<~`Gr  
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保付支票certified cheque 8zAg;b[  

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未获兑现支票，退票returned cheque i!L;? `F{  
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横线支票crossed cheque 3x![8 x  
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普通横线general crossing ^1.7Juvb  
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特别横线special crossing m`c#:s'_  
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空白支票blank cheque
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失效支票，过期支票stale cheque GQ<Ds{exs>  
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普通支票open cheque l DnMjK\M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #X5hSw;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;R!*I%  
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支票换现金||兑现to cash a cheque YDFCGA  
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清理票款to clear a cheque (z2Z)_6L*L  
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保证兑现to certify a cheque z,
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填写支票数额to fill up a cheque z]$>+MH_  
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支票上划线to cross a cheque O :^'x*}  
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开发支票to make out a cheque ue6d~8&  
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签发支票，开立支票to draw a cheque||to issue a cheque 2x
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透支支票to overdraw a cheque [N:BM% FQ  
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背书支票to endorse a cheque O!^; mhy"  
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请付票款||清付票款to pay a cheque||to honour a cheque n3ZAF'  
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支票退票to dishonour a cheque ntGq" o  
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拒付支票to refuse a cheque c!Dc8=nE0m  
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拒付支票to stop payment of a cheque l>&sIX  
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提示要求付款to present for payment N:x0w+Ca  
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见票即付持票人payable to bearer 9y^/GwUQ  
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支付指定人payable to order ;6m;M63z  
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已过期||无效out of date||stale ^%#grX#  
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请给出票人R/D||refer to drawer 8S  U%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ z%:&#1)  
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支票 #a,9B-X  
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时间已过account closed B9M>e'H%<  
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更改处应加盖印章alterations require initials T20VX 8gX  
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时间已过effects not cleared YYUe)j{T  
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停止付款payment stopped d`%Mg&  
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支票毁损cheque mutilated "s_Z&  
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汇款||寄钱to remit||to send money :&yDqoQKJ  
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寄票供取款||支票支付to send a cheque for payment _T*AC.  
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寄款人a remitter C}"@RHEu  
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收款人a remittee pP.'wSj  
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国外汇票foreign Bill f)6))  
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国内汇票inland Bill Zb(t3I>n  
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跟单汇票documentary bill :.nRN`e  
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空头汇票accommodation bill >^SEWZ_[  
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原始汇票original bill qL 5>o>J  
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改写||换新票据renewed bill GP,<`l&  
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即期汇票sight bill||bill on demand #R5U   
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…days after date||…days after date…日后付款 *e{PxaF!C  
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…months after date||…months after date…月后付款 !G?gsW0\h  
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见票后…日付款…days after sight||…days sight 7P**:b  
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见票后…月付款…months after sight||…months sight SF<Vds}A2  
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同组票据set of bills 9 [Y-M  
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单张汇票sola of exchange||sole of exchange ;hDa@3|]34  
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远期汇票usance bill||bill at usance Ciihsm  
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长期汇票long bill wWjG JvJ  
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短期汇票short bill vmZ"o9-{#X  
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逾期汇票overdue bill t~p y=\  
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宽限日期days of grace ZFn(x*L  
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电汇telegraphic transfer （T.T） 2xxB\J  
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邮汇postal order||postal note （Am.）||post office order||money order = [@)R!3H  
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本票promissory note （P/N） i!H!;z#  
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押汇负责书||押汇保证书letter of hypothecation WNX5iwm  
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副保||抵押品||付属担保物collateral security ^Z,q$Gp~P  
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担保书trust receipt||letter of indemnity v
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承兑||认付acceptance )}lRd#V  
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单张承兑general acceptance OM83S|1s  
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有条件承兑qualified acceptance t%VDRZo7  
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附条件认付conditional acceptance RrV>r<Z"Q  
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部分认付partial acceptance   i775:j~zx0