[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。   k34!*(`q
  
会计报表statement of account ;Cqjg.wkB  
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往来帐目account current az ?2  
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现在往来帐||存款额current accout -#?p16qz5  
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销货帐account sales -"e$ VB  
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共同计算帐项joint account B>&eciY  
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未决帐项outstanding account z ~BrKdS  
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贷方帐项credit account||creditor account ?I`ru:iG  
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借方帐项debit account||debtor account :J}@*>c  
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应付帐||应付未付帐account payable b]h]h1~hHH  
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应收帐||应收未收帐account receivable [af<FQ{
  
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新交易||新帐new account Tx7YHE6{  
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未决帐||老帐old account Cu\A[6g,  
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现金帐cash account "]nbM}>  
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流水帐running account ?~aM<rcZ  
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暂记帐||未定帐suspense account ,diV;d  
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过期帐||延滞帐overdue account||pastdue account iw(\]tMt  
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杂项帐户sundry account qfY.X&]PU  
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详细帐单||明细表detail account c(bh i  
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呆帐bad account h.QKbbDj  
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会计项目title of account 7;n'4LIa9  
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会计薄||帐薄account-book Z\{WBUR;4t  
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营业报告书||损益计算表account of budiness||business report yi7-[ W}  
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借贷细帐||交验帐account rendered a'Qy]P}'Ug  
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明细帐account stated 2u6N';jgZ  
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与…银行开立一户头to open an account with g=[ F W@z  
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与…银行建立交易to keep account with c?e
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继续记帐to keep account ZH`6>:  
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与…有交易to have an account with pp#Kb 2*  
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作成会计帐||有往来帐项to make out an account with ^$_ifkkLz  
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清算||清理债务to make up an account c.,:rX0S  
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清洁帐目||与…停止交易to close ones account with yi# Nrc5B  
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结帐to close an account %nOBsl
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清理未付款to ask an account||to demand an account d)
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结清差额to balance the account with 52l|  
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清算to settle an account||to liquidate an account||to square an account 1oj7R7  
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审查帐目||监查帐目to audit an account +Z$X5Th  
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检查帐目to examine an account kZ`60X%w
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转入A的帐户to charge the amount to As account Lkk'y
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以计帐方式付款to pay on account -Q 6W`*8  
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代理某人||为某人on ones account||on account of one u33+ikYv  
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为自己计算||独立帐目on ones own account a_QO)  
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由某人收益并负风险on ones account and risk||for ones account and risk aKH\ 8O4L5  

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由某人负担for ones account||for account of one HEjV7g0E  
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按某人指示||列入某人帐户by order and for account of one _~L
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列入5月份帐目for May account :Nc~rOC_  
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编入某中帐项下to pass to the account of||to place to the account of us`hR!_  
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寄出清算书to send in an account||to send in render an account wg!  
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支票薄cheque book  9l{r&]  
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支票陈票人cheque drawer : ]CZS  
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持票人cheque holder wQM(Lm#Q  
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不记名支票cheque to bearer||bearer cheque )v
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记名支票||认人支票cheque to order 'ky'GzX,  
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到期支票antedated cheque O^U{I?gQ  
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未到期支票postdated cheque M5Pvc  
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保付支票certified cheque dLQ!hKD~  
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未获兑现支票，退票returned cheque p(U'c}@2
 
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横线支票crossed cheque v9M;W+J  
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普通横线general crossing kCN9`9XI{  
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特别横线special crossing ;znIY&Z  
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空白支票blank cheque FeSe^^dW  
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失效支票，过期支票stale cheque :[\}Hn=  
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普通支票open cheque #.FtPR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1(rH5z'F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I^\YD9~=x  
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支票换现金||兑现to cash a cheque H
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清理票款to clear a cheque ;f0+'W  
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保证兑现to certify a cheque ,C(")?4aJ  
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填写支票数额to fill up a cheque 3EF|1B/5  
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支票上划线to cross a cheque QfT&y &  
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开发支票to make out a cheque ##1[/D(  
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签发支票，开立支票to draw a cheque||to issue a cheque /Q})%j1S0  
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透支支票to overdraw a cheque r?[PIf  
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背书支票to endorse a cheque tezsoR!.ak  
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请付票款||清付票款to pay a cheque||to honour a cheque 6&$z!60  
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支票退票to dishonour a cheque Wi hQ j  
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拒付支票to refuse a cheque u <D&RT  
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拒付支票to stop payment of a cheque FzA_-d/_dg  
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提示要求付款to present for payment i1\xZ<|0  
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见票即付持票人payable to bearer b4S7Q"g  
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支付指定人payable to order -`&4>\o2Lx  
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已过期||无效out of date||stale ov*zQP  
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请给出票人R/D||refer to drawer >p}d:t/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n|yl3v  
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文字与数字不一致words and figures differ ubj ~ ULA  
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支票 D2[uex  
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时间已过account closed zTAt% w5  
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更改处应加盖印章alterations require initials Qh? E*9  
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时间已过effects not cleared \#m;L/D  
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停止付款payment stopped |pqLwnOu  
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支票毁损cheque mutilated e\%QHoi>u  
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汇款||寄钱to remit||to send money oZA|IF8U0  
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寄票供取款||支票支付to send a cheque for payment !_?<-f(  
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寄款人a remitter X']>b  
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收款人a remittee >tr_Ypfv,c  
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国外汇票foreign Bill OV7vwj/-  
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国内汇票inland Bill "f!*%SR: 1  
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跟单汇票documentary bill 6zRJ5uI,/  
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空头汇票accommodation bill S4qh8c  
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原始汇票original bill JEdtj1v{O  
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改写||换新票据renewed bill c*RZbE9k  
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即期汇票sight bill||bill on demand IH\k_Yf#u  
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…days after date||…days after date…日后付款 0a8nBo7A-X  
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…months after date||…months after date…月后付款 `3pe\s  
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见票后…日付款…days after sight||…days sight ni2H~{]z  
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见票后…月付款…months after sight||…months sight <RGRvv  
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同组票据set of bills @'C)ss=kj  
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单张汇票sola of exchange||sole of exchange ZmmuP/~2K  
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远期汇票usance bill||bill at usance t&eD;lg :  
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长期汇票long bill #y>oCB`EM  
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短期汇票short bill Jc:G7}j6  
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逾期汇票overdue bill +S/8{2%?DG  
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宽限日期days of grace A=XM(2{aN  
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电汇telegraphic transfer （T.T） TzK?bbgr!  
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邮汇postal order||postal note （Am.）||post office order||money order Q7}w
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本票promissory note （P/N） 7kJ,;30)  
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押汇负责书||押汇保证书letter of hypothecation {ld([  
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副保||抵押品||付属担保物collateral security 4cV(Z-\  
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担保书trust receipt||letter of indemnity w\@Anwj#L  
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承兑||认付acceptance YEZ"BgUnbp  
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单张承兑general acceptance #[i({1 `^L  
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有条件承兑qualified acceptance 3ea6g5kX  
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附条件认付conditional acceptance
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部分认付partial acceptance   Nz]\%c/-