[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。   }W^@mi  
会计报表statement of account ^mLX}E]  
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往来帐目account current rf=l1
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现在往来帐||存款额current accout MH#Tp#RG  
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销货帐account sales )Lz =[e  
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共同计算帐项joint account hV~M!vFxA  
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未决帐项outstanding account - BWf.  
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贷方帐项credit account||creditor account 6:wk=#w  
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借方帐项debit account||debtor account !U:&8Le  
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应付帐||应付未付帐account payable MAkr9AKb,  
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应收帐||应收未收帐account receivable E>]K#H  
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新交易||新帐new account f/O6~I&
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未决帐||老帐old account ecs 0iW-,  
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现金帐cash account B ktRA  
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流水帐running account jj[6oNKE1  
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暂记帐||未定帐suspense account Y'|,vG  
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过期帐||延滞帐overdue account||pastdue account *(Dmd$|0|  
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杂项帐户sundry account Lg7A[\c ~  
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详细帐单||明细表detail account z lr!  
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呆帐bad account +%W8Juu  
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会计项目title of account nzflUR{`-  
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会计薄||帐薄account-book 6CBk=)qH  
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营业报告书||损益计算表account of budiness||business report p u(mHB  
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借贷细帐||交验帐account rendered .Fn|Okn^gr  
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明细帐account stated @tH9$J*Y<  
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与…银行开立一户头to open an account with 3P cVE\GN  
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与…银行建立交易to keep account with Ww7Ya]b.k  
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继续记帐to keep account Wc3z7xK1@  
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与…有交易to have an account with f`9 Mcli!  
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作成会计帐||有往来帐项to make out an account with ZaFt4#  
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清算||清理债务to make up an account -=ZL(r 1  
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清洁帐目||与…停止交易to close ones account with ,erw(7}'.  
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结帐to close an account "/W[gP[y%  
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清理未付款to ask an account||to demand an account fr@F7s5}  
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结清差额to balance the account with )#=J<OpG  
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清算to settle an account||to liquidate an account||to square an account zzqJeIS  
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审查帐目||监查帐目to audit an account ]-fkmnmWX  
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检查帐目to examine an account L4#pMc  
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转入A的帐户to charge the amount to As account ).k DY?s  
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以计帐方式付款to pay on account .KsR48g8  
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代理某人||为某人on ones account||on account of one IK~&`n](>  
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为自己计算||独立帐目on ones own account y_]+;%w:  
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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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按某人指示||列入某人帐户by order and for account of one @NHh-&;w  
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列入5月份帐目for May account "tK%]c d-  
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编入某中帐项下to pass to the account of||to place to the account of "L~(%Nx3  
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寄出清算书to send in an account||to send in render an account l,ENMKA^D  
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支票薄cheque book xU *:a[g
 
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支票陈票人cheque drawer 0p.bmQSH  
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持票人cheque holder 'U@ o!\=a  
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不记名支票cheque to bearer||bearer cheque ;*K4{wvG  
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记名支票||认人支票cheque to order 8:cbr/F<  
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到期支票antedated cheque Cu "Cpt[  
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未到期支票postdated cheque qsj{0Go  
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保付支票certified cheque LZ*8YNp1'  
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未获兑现支票，退票returned cheque jm0p%%z  

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横线支票crossed cheque QV4|f[Ki%  
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普通横线general crossing P8 X07IK  
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特别横线special crossing E'iE#He  
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空白支票blank cheque 3%vXB=>T!  
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失效支票，过期支票stale cheque EJ:O 1  
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普通支票open cheque --h\tj\U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -()WTdIy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^*. [b  
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支票换现金||兑现to cash a cheque 4m*)("H  
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清理票款to clear a cheque *-0s `rC  
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保证兑现to certify a cheque w8lr pbLh  
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填写支票数额to fill up a cheque h<9vm[.  
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支票上划线to cross a cheque pRQ7rT',v  
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开发支票to make out a cheque bEcs(Mc~  
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签发支票，开立支票to draw a cheque||to issue a cheque +4yre^gC  
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透支支票to overdraw a cheque 4t*%(  
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背书支票to endorse a cheque >zJHvb)b\  
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请付票款||清付票款to pay a cheque||to honour a cheque p]L]=-(qI  
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支票退票to dishonour a cheque HOx4FXPs  
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拒付支票to refuse a cheque '0 Cp  
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拒付支票to stop payment of a cheque $0$sM/ %  
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提示要求付款to present for payment [ar0{MPYd  
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见票即付持票人payable to bearer %y
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支付指定人payable to order $C uR}g  
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已过期||无效out of date||stale 0'`S,  
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请给出票人R/D||refer to drawer ?_%u)S* g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LL.x11o3  
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文字与数字不一致words and figures differ N'QqJe7Z  
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支票 +Ofa#^5);K  
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时间已过account closed R&*@@F-dx  
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更改处应加盖印章alterations require initials y^R4I_* z  
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时间已过effects not cleared s$ z2 c  
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停止付款payment stopped RV;!05^<  
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支票毁损cheque mutilated t,H
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汇款||寄钱to remit||to send money Ilq=wPD}j  
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寄票供取款||支票支付to send a cheque for payment -[heV|$;  
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寄款人a remitter h/m6)m.D  
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收款人a remittee d1G8*YO@  
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国外汇票foreign Bill ^$NJD  
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国内汇票inland Bill ahGT4d`)9  
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跟单汇票documentary bill \TbVS8e^  
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空头汇票accommodation bill <Ef[c@3  
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原始汇票original bill Hj6'pJ4  
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改写||换新票据renewed bill eUBrzoCO  
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即期汇票sight bill||bill on demand QG3&p<  
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…days after date||…days after date…日后付款 uY#TEjGh]  
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…months after date||…months after date…月后付款 ',=g;  
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见票后…日付款…days after sight||…days sight h~}.G{"  
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见票后…月付款…months after sight||…months sight I 3$dVls}  
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同组票据set of bills <L0#O(L  
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单张汇票sola of exchange||sole of exchange [\e@_vY@OH  
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远期汇票usance bill||bill at usance U5r}6D!)  
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长期汇票long bill gP}+wbk  
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短期汇票short bill NL"G2 [e  
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逾期汇票overdue bill 6,b"  
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宽限日期days of grace ^QXbJJ  
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电汇telegraphic transfer （T.T） 2DDsWJ;  
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邮汇postal order||postal note （Am.）||post office order||money order bn9;7`>.  
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本票promissory note （P/N） X` YwP/D  
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押汇负责书||押汇保证书letter of hypothecation 5TKJWO.  
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副保||抵押品||付属担保物collateral security :D:DnVZ-[@  
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担保书trust receipt||letter of indemnity w}cY6O,1  
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承兑||认付acceptance [\z/Lbn ,.  
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单张承兑general acceptance uKr1Z2  
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有条件承兑qualified acceptance P\2M[Gu(Q  
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附条件认付conditional acceptance
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部分认付partial acceptance   ^rNUAj9Z