[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。   ;1{S"UY  
会计报表statement of account ) 4GfT  
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往来帐目account current /^/'9}7  
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现在往来帐||存款额current accout 0pkU1t~9  
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销货帐account sales b;soMilz  
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共同计算帐项joint account 5^* d4[&+  
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未决帐项outstanding account CUxSmN2[  
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贷方帐项credit account||creditor account PFEi=}Y@((  
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借方帐项debit account||debtor account p(0!TC Bs  
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应付帐||应付未付帐account payable \n<N>j@3  
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应收帐||应收未收帐account receivable ^lf;Lc  
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新交易||新帐new account CH9#<?l  
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未决帐||老帐old account w #1l)+  
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现金帐cash account Keof{>V=CA  
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流水帐running account ze#LX4b I  
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暂记帐||未定帐suspense account  "&C'K  
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过期帐||延滞帐overdue account||pastdue account < ^J!*>  
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杂项帐户sundry account fNB*o={r|  
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详细帐单||明细表detail account 0n3O;=[aV  
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呆帐bad account ulVHsWg  
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会计项目title of account \ &_ -  
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会计薄||帐薄account-book q .?D{[2  
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营业报告书||损益计算表account of budiness||business report u,'c:RMV  
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借贷细帐||交验帐account rendered NGb`f-:jw  
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明细帐account stated -8TJ~t%w4  
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与…银行开立一户头to open an account with $Y ]*v)}X  
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与…银行建立交易to keep account with 9$Hgh7'hvs  
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继续记帐to keep account )DoY*'Cl  
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与…有交易to have an account with m4kmJaM  
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作成会计帐||有往来帐项to make out an account with hQX|wWh  
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清算||清理债务to make up an account ,9q5jOnk  
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清洁帐目||与…停止交易to close ones account with +fKL

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结帐to close an account 5)EnOT"'  
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清理未付款to ask an account||to demand an account w'U;b  
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结清差额to balance the account with H?O*  
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清算to settle an account||to liquidate an account||to square an account oST Gs@EK  
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审查帐目||监查帐目to audit an account wVw3YIN#  
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检查帐目to examine an account iv3NmkP1  
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转入A的帐户to charge the amount to As account R%54!f0 %  
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以计帐方式付款to pay on account J Wof<D,  
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代理某人||为某人on ones account||on account of one -pyTzC$HO  
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为自己计算||独立帐目on ones own account -:>Mi5/ s  
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由某人收益并负风险on ones account and risk||for ones account and risk iv:[]o   
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one CGny#Vh  
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列入5月份帐目for May account mGwBbY+5n  
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编入某中帐项下to pass to the account of||to place to the account of 7_ZfV? .  
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寄出清算书to send in an account||to send in render an account #4DEb<D  
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支票薄cheque book -Wb/3X  
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支票陈票人cheque drawer )zf &`T  
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持票人cheque holder 4D0=3Vy  
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不记名支票cheque to bearer||bearer cheque XcAx@CY9c  
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记名支票||认人支票cheque to order [>U'P1@ql  
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到期支票antedated cheque & w&JE]$ 5  
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未到期支票postdated cheque PJ5~,4H-4  
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保付支票certified cheque \fj*.[,  
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未获兑现支票，退票returned cheque omisfu_~E  
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横线支票crossed cheque dT?/9JIv  
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特别横线special crossing .K%1{`.|  
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空白支票blank cheque >d2U=Yk!  
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失效支票，过期支票stale cheque TC[(mf:8  
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普通支票open cheque p6P .I8g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount my|]:(_0d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PqUjBP\  
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支票换现金||兑现to cash a cheque TjDDvXY  
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清理票款to clear a cheque ) oypl+y  
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保证兑现to certify a cheque +wPXDN#R  
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填写支票数额to fill up a cheque ~9ZW~z'  
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支票上划线to cross a cheque (i2R1HCa  
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开发支票to make out a cheque or<n[<D-C  
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签发支票，开立支票to draw a cheque||to issue a cheque fV(WUN+  
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透支支票to overdraw a cheque ' pN[H\Ia  
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背书支票to endorse a cheque y&&%%3  
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请付票款||清付票款to pay a cheque||to honour a cheque P Y&(ObC  
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支票退票to dishonour a cheque 4roqD;5|~|  
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拒付支票to refuse a cheque \?_M_5Nb  
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拒付支票to stop payment of a cheque ~W..P:wG5  
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提示要求付款to present for payment nRHxbE}::  
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见票即付持票人payable to bearer ZBuh(be  
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支付指定人payable to order MHqk-4Mz  
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已过期||无效out of date||stale vq` M]1]FO  
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请给出票人R/D||refer to drawer S Rb-eDk'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -T=sY/O  
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文字与数字不一致words and figures differ mJ>msI @  
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时间已过account closed x8!uI)#tS  
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更改处应加盖印章alterations require initials :|%1i>O  
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时间已过effects not cleared hem>@Bp'V  
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停止付款payment stopped %n^ugm0B  
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支票毁损cheque mutilated j6WDh}#  
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汇款||寄钱to remit||to send money z&Xk~R*$  
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寄票供取款||支票支付to send a cheque for payment WK5B8u*<  
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寄款人a remitter GuC 9h^[=M  
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收款人a remittee NJCSo(O  
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国外汇票foreign Bill A=sz8?K+`  
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国内汇票inland Bill 3hVuC1;"  
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跟单汇票documentary bill LYr9a(  
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空头汇票accommodation bill Qxfds`4V9i  
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原始汇票original bill
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改写||换新票据renewed bill ~iPXn1  
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即期汇票sight bill||bill on demand }:Y)DH%u  
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…days after date||…days after date…日后付款 :2V|(:^'  
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…months after date||…months after date…月后付款 2PSkLS&IM  
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见票后…日付款…days after sight||…days sight h(^c5#.  
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见票后…月付款…months after sight||…months sight v2a(yH  
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同组票据set of bills HXX9D&c4R  
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单张汇票sola of exchange||sole of exchange -d thY(8  
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远期汇票usance bill||bill at usance 5j\Kej  
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长期汇票long bill auqN8_+=  
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短期汇票short bill rP,|  
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逾期汇票overdue bill X"mPRnE330  
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宽限日期days of grace Dx=RLiU9  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order 7h2/8YUgQ  
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本票promissory note （P/N） Nf2lw]-G4  
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押汇负责书||押汇保证书letter of hypothecation J5O/c ,?g  
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副保||抵押品||付属担保物collateral security H 3pZfdh?w  
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担保书trust receipt||letter of indemnity PR AP~P&^  
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承兑||认付acceptance lPC{R k.\C  
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单张承兑general acceptance \d:Uq5d)0  
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有条件承兑qualified acceptance UF\k0oLz  
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附条件认付conditional acceptance YguW2R=6]  
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部分认付partial acceptance   /qq*"R