[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。   h 8 'v d3  
会计报表statement of account tBNoI  
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往来帐目account current !h(|\" }  
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现在往来帐||存款额current accout 3k|oK'l  
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销货帐account sales J
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共同计算帐项joint account uA,>a>xYI  
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未决帐项outstanding account 3<k`+,'  
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贷方帐项credit account||creditor account g8Q5m=O*  
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借方帐项debit account||debtor account 6 `Aj%1  
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应付帐||应付未付帐account payable B;R.#^@/  
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应收帐||应收未收帐account receivable +E1I");  
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新交易||新帐new account )uK{uYQl  
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未决帐||老帐old account G2]4n T  
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现金帐cash account >$
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流水帐running account [q_`X~3  
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暂记帐||未定帐suspense account ~7$&WzD  
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过期帐||延滞帐overdue account||pastdue account yz-,)GB6  
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杂项帐户sundry account Nru7(ag1~  
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详细帐单||明细表detail account Mmo6MZ^  
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呆帐bad account Rx*BwZ  
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会计项目title of account KjFK/Og.  
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会计薄||帐薄account-book 9%iUG(DC  
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营业报告书||损益计算表account of budiness||business report c9\2YKo  
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借贷细帐||交验帐account rendered
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明细帐account stated BaO1/zk  
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与…银行开立一户头to open an account with p1D[YeF4  
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与…银行建立交易to keep account with 0l=+$&D  
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继续记帐to keep account 4g}FB+[u  
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与…有交易to have an account with Um)>2|rp}  
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作成会计帐||有往来帐项to make out an account with T*I?9d{k  
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清算||清理债务to make up an account a`E*\O'd  
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清洁帐目||与…停止交易to close ones account with o<l 2r  
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结帐to close an account H]\Zn%.#  
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清理未付款to ask an account||to demand an account J4tcQ  
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结清差额to balance the account with 'R9g7,53R  
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清算to settle an account||to liquidate an account||to square an account 7OVbP%n)d2  
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审查帐目||监查帐目to audit an account y69J%/c ra  
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检查帐目to examine an account K3mAXC,d  
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转入A的帐户to charge the amount to As account 0{^H]Y  
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以计帐方式付款to pay on account WxGSv#u  
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代理某人||为某人on ones account||on account of one I<h=Cj[[  
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为自己计算||独立帐目on ones own account ~fz uwz  
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由某人收益并负风险on ones account and risk||for ones account and risk */OI*{Q  
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由某人负担for ones account||for account of one ])y{BlZ  
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按某人指示||列入某人帐户by order and for account of one EZ#gp^$  
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列入5月份帐目for May account $W!]fcZlB  
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编入某中帐项下to pass to the account of||to place to the account of 3;$bS<>  
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寄出清算书to send in an account||to send in render an account 9Z!lmfnJ  
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支票薄cheque book G%w_CMfH  
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支票陈票人cheque drawer sp8[cO=  
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持票人cheque holder fuSq ={]  
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不记名支票cheque to bearer||bearer cheque `*9EKj  
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记名支票||认人支票cheque to order p~>_T7ze  
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到期支票antedated cheque oMTY)`me  
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未到期支票postdated cheque *98Ti|  
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保付支票certified cheque
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未获兑现支票，退票returned cheque ~j}J<4&OvC  
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横线支票crossed cheque 9L
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普通横线general crossing T+BIy|O  
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特别横线special crossing JB'qiuhab  
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空白支票blank cheque p9w%kM?  
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失效支票，过期支票stale cheque dWIZ37w+D  
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普通支票open cheque jXH0BPa,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S]. Ft/+H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8t--#sDy{0  
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支票换现金||兑现to cash a cheque 9DY|Sa]#=  
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清理票款to clear a cheque ~t$mw,  
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保证兑现to certify a cheque $]Rl__;  
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填写支票数额to fill up a cheque zL6 \p)y  
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支票上划线to cross a cheque Ny]'RS-  
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开发支票to make out a cheque  b1eK(F  
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签发支票，开立支票to draw a cheque||to issue a cheque Y1m}@k,+M  
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透支支票to overdraw a cheque &e/@yu)x,  
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背书支票to endorse a cheque HKq2Js  
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请付票款||清付票款to pay a cheque||to honour a cheque <GbnPG?  
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支票退票to dishonour a cheque Ufm(2`FQ  
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拒付支票to refuse a cheque Eqz4{\   
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拒付支票to stop payment of a cheque ))%@@l[  
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提示要求付款to present for payment d,h~u{  
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见票即付持票人payable to bearer cq'}2pob  
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支付指定人payable to order hLDch5J5~  
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已过期||无效out of date||stale ?.rH;:9To  
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请给出票人R/D||refer to drawer >?\v@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yr/]x c$  
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文字与数字不一致words and figures differ Zq\RNZ}  
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支票 X]&;8  
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时间已过account closed 7\\~xSXh  
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更改处应加盖印章alterations require initials EMVoTW)z  
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时间已过effects not cleared Th&W q  
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停止付款payment stopped [G'!`^V,  
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支票毁损cheque mutilated w$(0V$l_  
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汇款||寄钱to remit||to send money 23(E3:.  
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寄票供取款||支票支付to send a cheque for payment :EQme0OW  
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寄款人a remitter 53, ,%Ue  
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收款人a remittee N[ Lz 0c?  
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国外汇票foreign Bill g~^{-6Vg  
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国内汇票inland Bill z:i X]df  
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跟单汇票documentary bill "$V8y  
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空头汇票accommodation bill X!+Mgh6  
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原始汇票original bill N> }K+M>  
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改写||换新票据renewed bill R vz.
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即期汇票sight bill||bill on demand v20
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…days after date||…days after date…日后付款 M(h H#_$  
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…months after date||…months after date…月后付款 9- E>n)  
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见票后…日付款…days after sight||…days sight $W_o$'crW  
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见票后…月付款…months after sight||…months sight ep}
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同组票据set of bills 33KPo0g7  
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单张汇票sola of exchange||sole of exchange {kRC!}  
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远期汇票usance bill||bill at usance YlcF-
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长期汇票long bill S5 nw  
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短期汇票short bill *-!ndbf  
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逾期汇票overdue bill gcCYXPZp  
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宽限日期days of grace p;t!"I:`?  
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电汇telegraphic transfer （T.T） ,0~ {nQj]  
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邮汇postal order||postal note （Am.）||post office order||money order h-rj  
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本票promissory note （P/N） Lpbn@y26<  
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押汇负责书||押汇保证书letter of hypothecation +,^M{^%  
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副保||抵押品||付属担保物collateral security }R5&[hxh4t  
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担保书trust receipt||letter of indemnity q.QYn.CBZz  
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承兑||认付acceptance GXK?7S0H  
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单张承兑general acceptance j2qfEvU  
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有条件承兑qualified acceptance t-(7Q8(  
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附条件认付conditional acceptance uPv?Hq  
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部分认付partial acceptance   ~MQ f($]