[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。   0
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会计报表statement of account R? b3G4~  
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往来帐目account current ijEMS1$=7  
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现在往来帐||存款额current accout 8/F}vfKEN  
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销货帐account sales y.(Yh1  
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共同计算帐项joint account a9]F.Jm  
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未决帐项outstanding account 6a6;]lsG  
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贷方帐项credit account||creditor account (K9
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借方帐项debit account||debtor account WV5z~[  
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应付帐||应付未付帐account payable 4`E[WE:Q  
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应收帐||应收未收帐account receivable mq#8[D  
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新交易||新帐new account 7sypU1V6  
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未决帐||老帐old account m8}c(GwcP  
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现金帐cash account w-{a>ZU0  
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流水帐running account pu-X -j  
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过期帐||延滞帐overdue account||pastdue account 8*x/NaH /\  
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杂项帐户sundry account :DG7Z  
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详细帐单||明细表detail account %/n#{;c#  
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呆帐bad account ]q`'l_O  
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会计项目title of account `E2RW{$A  
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会计薄||帐薄account-book 4+B&/}FDLo  
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营业报告书||损益计算表account of budiness||business report !NO)|N>  
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借贷细帐||交验帐account rendered z3p TdUt  
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明细帐account stated =rN_8&  
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与…银行开立一户头to open an account with Ksff]##H  
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与…银行建立交易to keep account with m't8\fo^w  
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与…有交易to have an account with ^WUG\@B  
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作成会计帐||有往来帐项to make out an account with \t ^9UN  
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清算||清理债务to make up an account $H"(]>~  
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清洁帐目||与…停止交易to close ones account with Y(R .e7]  
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结帐to close an account u.,l_D_  
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清理未付款to ask an account||to demand an account fvr|<3ojo  
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结清差额to balance the account with MXrh[QCU)  
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清算to settle an account||to liquidate an account||to square an account jn+BH3e  
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审查帐目||监查帐目to audit an account {vU;(eN  
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检查帐目to examine an account -gVsOX0  
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转入A的帐户to charge the amount to As account 48RSuH  
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以计帐方式付款to pay on account Jo4iWJpK  
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代理某人||为某人on ones account||on account of one @k3xk1*  
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为自己计算||独立帐目on ones own account n>W*y|UJ  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one 7~!F3WT{  
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按某人指示||列入某人帐户by order and for account of one u{5+hZ  

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列入5月份帐目for May account _B7+n"t\r  
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编入某中帐项下to pass to the account of||to place to the account of ZKt`>K Z  
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寄出清算书to send in an account||to send in render an account ET;-'vd  
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支票薄cheque book Xa$-Sx  
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支票陈票人cheque drawer ;%K h~  
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持票人cheque holder \G2PK&)F  
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不记名支票cheque to bearer||bearer cheque : "gu=u!  
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记名支票||认人支票cheque to order nw0Tg=
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到期支票antedated cheque P98g2ak  
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未到期支票postdated cheque g/gaPc
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保付支票certified cheque EP{/]T  
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未获兑现支票，退票returned cheque pzb`M'Z?C  
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横线支票crossed cheque .: =5|0m  
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普通横线general crossing |k]fY*z(  
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特别横线special crossing T1;>qgp4b  
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空白支票blank cheque rLA^ &P:  
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失效支票，过期支票stale cheque R| XD#bG  
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普通支票open cheque ,r; E[k@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BwVq:)P/R  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .Dy2O*`  
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支票换现金||兑现to cash a cheque z6f Y_LL  
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清理票款to clear a cheque K{XE|g  
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保证兑现to certify a cheque h]}DMVV]  
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填写支票数额to fill up a cheque +ijxv  
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支票上划线to cross a cheque o'? WWJK6w  
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开发支票to make out a cheque NzS`s,N4/0  
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签发支票，开立支票to draw a cheque||to issue a cheque KL
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透支支票to overdraw a cheque Lzx2An@R  
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背书支票to endorse a cheque LtV,djk  
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请付票款||清付票款to pay a cheque||to honour a cheque lBudC  
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支票退票to dishonour a cheque szD9z{9"y  
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拒付支票to refuse a cheque fr}.#~{5Y  
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拒付支票to stop payment of a cheque 9<o*aFgCa  
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提示要求付款to present for payment =h.` ey  
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见票即付持票人payable to bearer GGUwS  
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支付指定人payable to order 3N4kW[J2i  
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已过期||无效out of date||stale W,:j>vg  
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请给出票人R/D||refer to drawer z?GtC{L9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [Sc
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文字与数字不一致words and figures differ ]qx!51S  
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支票 Z/:W.*u  
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时间已过account closed p*JP='p  
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时间已过effects not cleared $
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停止付款payment stopped 5UQ[vHMqI  
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支票毁损cheque mutilated ke'OT>8  
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汇款||寄钱to remit||to send money sEx\7 tK  
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寄票供取款||支票支付to send a cheque for payment @!(V0-  
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寄款人a remitter 1EHNg<J(  
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收款人a remittee TJs@V>,  
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国外汇票foreign Bill ,q Bu5t  
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国内汇票inland Bill ;'|t>'0_  
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跟单汇票documentary bill ;p)fW/<  
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空头汇票accommodation bill <1E*wPm8  
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原始汇票original bill p:^;A/D  
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改写||换新票据renewed bill TWgI-xB  
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即期汇票sight bill||bill on demand K)t+lJ  
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…days after date||…days after date…日后付款 t5pf4M7  
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…months after date||…months after date…月后付款 G@igxnm}  
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见票后…日付款…days after sight||…days sight p
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见票后…月付款…months after sight||…months sight @cZNoD  
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同组票据set of bills %Ot^G%34  
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单张汇票sola of exchange||sole of exchange 7uQ-:n  
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远期汇票usance bill||bill at usance zl j%v/9  
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长期汇票long bill 6*/o  
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短期汇票short bill  ajayj|h  
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逾期汇票overdue bill  Yq.Cz:>b  
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宽限日期days of grace A`4j=OF\  
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电汇telegraphic transfer （T.T） _W4i?Bde  
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邮汇postal order||postal note （Am.）||post office order||money order ;K[`o/#4"  
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本票promissory note （P/N） 1o7 pMp=  
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押汇负责书||押汇保证书letter of hypothecation twqjaFA>  
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副保||抵押品||付属担保物collateral security 8@|_];9#.  
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担保书trust receipt||letter of indemnity C_?L$3 U0  
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承兑||认付acceptance JY#IeNL  
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单张承兑general acceptance )+Wx!c,mb  
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有条件承兑qualified acceptance T{bM/?g
 
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附条件认付conditional acceptance m,$oV?y>j  
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部分认付partial acceptance   cUaLv1:HI