[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。   2b{@
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会计报表statement of account krnvFZRTQ  
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往来帐目account current $i5G7b  
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现在往来帐||存款额current accout ur,V>J<5A  
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销货帐account sales z{<q0.^EFh  
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共同计算帐项joint account zmrX%!CW  
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未决帐项outstanding account 1{Sx V  

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贷方帐项credit account||creditor account 7ZR0M&pX  
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借方帐项debit account||debtor account u8$~N$L  
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应付帐||应付未付帐account payable /Wta$!X{-  
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应收帐||应收未收帐account receivable _^,[
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新交易||新帐new account ~>wq;T:=  
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未决帐||老帐old account YH:W]  
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现金帐cash account itvy[b-*  
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流水帐running account ,YuWz$aF{  
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暂记帐||未定帐suspense account  MYW 4@#  
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过期帐||延滞帐overdue account||pastdue account trNK9@wT)  
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杂项帐户sundry account %#;(]7Zq  
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详细帐单||明细表detail account g\mrRZ/?  
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呆帐bad account OEqe^``!  
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会计项目title of account I <o4l[--  
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会计薄||帐薄account-book )#TJw@dNf^  
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营业报告书||损益计算表account of budiness||business report */ m~m?  
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借贷细帐||交验帐account rendered o+WrIAR  
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明细帐account stated 74N\G1  
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与…银行开立一户头to open an account with vnOF$6n  
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与…银行建立交易to keep account with @{:E&K1f  
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继续记帐to keep account W7c(] tg.  
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与…有交易to have an account with fILINW{Yk)  
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作成会计帐||有往来帐项to make out an account with y{0`+/\`  
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清算||清理债务to make up an account . p^='Kz?  
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清洁帐目||与…停止交易to close ones account with Qx1ZxJz #  
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结帐to close an account
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清理未付款to ask an account||to demand an account `Rub"zM  
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结清差额to balance the account with LYhgBG,
 
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清算to settle an account||to liquidate an account||to square an account ^0_*AwIcN  
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审查帐目||监查帐目to audit an account odMjxWY  
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检查帐目to examine an account $qYtN`b,  
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转入A的帐户to charge the amount to As account ~Z! xS  
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以计帐方式付款to pay on account i;;CU9`E2q  
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代理某人||为某人on ones account||on account of one A8&yB;T$y  
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为自己计算||独立帐目on ones own account )_"Cz".|9  
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由某人收益并负风险on ones account and risk||for ones account and risk zDeh#  
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由某人负担for ones account||for account of one }@=m[Zx#  
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按某人指示||列入某人帐户by order and for account of one an={h,  
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列入5月份帐目for May account ..V6U"/  
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编入某中帐项下to pass to the account of||to place to the account of $J"}7+  
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寄出清算书to send in an account||to send in render an account 6f,#O8]#5  
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支票薄cheque book KGdL1~  
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支票陈票人cheque drawer pqFgi_2m  
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持票人cheque holder =Y#)c]`  
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不记名支票cheque to bearer||bearer cheque )D_#  
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记名支票||认人支票cheque to order w^EAk(77  
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到期支票antedated cheque uC_&?  
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未到期支票postdated cheque |@}Yady@C  
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保付支票certified cheque Z3ucJH/)V  
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未获兑现支票，退票returned cheque g;bfi{8s _  
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横线支票crossed cheque LuM[*_8  
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普通横线general crossing $' SWH+G  
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特别横线special crossing DEGEr-  
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空白支票blank cheque &dqC =oK]  
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失效支票，过期支票stale cheque "=7y6bM  
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普通支票open cheque P4{8pO]B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f'hrS}e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :i
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支票换现金||兑现to cash a cheque +{Qk9Z   
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清理票款to clear a cheque Wb*A};wE  
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保证兑现to certify a cheque oyQp"'|N  
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填写支票数额to fill up a cheque =Q#} ,T  
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支票上划线to cross a cheque Nj8 `<Sl  
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开发支票to make out a cheque ^Ht!~So  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque 8ZYF%  
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背书支票to endorse a cheque zi7>!#(  
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请付票款||清付票款to pay a cheque||to honour a cheque "s?!1v(v  
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支票退票to dishonour a cheque (Lp$EC&%6  
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拒付支票to refuse a cheque Bo
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拒付支票to stop payment of a cheque |afzW=8'  
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提示要求付款to present for payment lZ\8$,B)  
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见票即付持票人payable to bearer dxz.%a@PW  
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支付指定人payable to order KX|7mr90K  
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已过期||无效out of date||stale dHAI4Yf4U  
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请给出票人R/D||refer to drawer Zy<gA >  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @Yl&Jg2l'  
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文字与数字不一致words and figures differ a$7}41F[~s  
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支票 ipIexv1/S  
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时间已过account closed 7Zf *T  
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更改处应加盖印章alterations require initials IwR/4L YI  
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时间已过effects not cleared 1dl@2CVS  
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停止付款payment stopped S%sD#0l  
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支票毁损cheque mutilated  s_p\ bl.  
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汇款||寄钱to remit||to send money CBVL/pxy  
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寄票供取款||支票支付to send a cheque for payment &Oxf^x["]  
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寄款人a remitter ]m(C}}  
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收款人a remittee ,?k~>,{3  
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国外汇票foreign Bill /
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国内汇票inland Bill a*g7uaoP  
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跟单汇票documentary bill 'WC> _L  
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空头汇票accommodation bill 8=Z]?D=  
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原始汇票original bill RY4b<i3  
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改写||换新票据renewed bill kYl')L6  
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即期汇票sight bill||bill on demand '/[9Xwh9  
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…days after date||…days after date…日后付款 WbP wO  
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…months after date||…months after date…月后付款 v6$ }saTX  
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见票后…日付款…days after sight||…days sight S7A[HG;  
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见票后…月付款…months after sight||…months sight N)&(&2  
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同组票据set of bills i]L4kh5
 
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单张汇票sola of exchange||sole of exchange uQYBq)p|  
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远期汇票usance bill||bill at usance ?#cX_  
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长期汇票long bill dl %KD8  
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短期汇票short bill VHUOI64*  
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逾期汇票overdue bill 2Y2J)5,  
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宽限日期days of grace .).*6{_  
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电汇telegraphic transfer （T.T） %NI'PXpI  
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邮汇postal order||postal note （Am.）||post office order||money order 3}}#'5D  
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本票promissory note （P/N） sT^^#$ub  

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押汇负责书||押汇保证书letter of hypothecation HKr6h?Si^  
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副保||抵押品||付属担保物collateral security j})6O!L.  
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担保书trust receipt||letter of indemnity ^<@9ph  
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承兑||认付acceptance oXR%A7  
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单张承兑general acceptance CPI7&jqu  
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有条件承兑qualified acceptance Mb I';Mq  
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附条件认付conditional acceptance r[:)-`]b  
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部分认付partial acceptance   kpkN GQ2