[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。   je&dioZ>  
会计报表statement of account zwM"`z  
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往来帐目account current `zdH1p^w  
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现在往来帐||存款额current accout dtB[m^$  
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销货帐account sales ]b4pI*:$I  
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共同计算帐项joint account
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未决帐项outstanding account r5t;'eCea  
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贷方帐项credit account||creditor account To3^L_v"
 
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借方帐项debit account||debtor account fv|]=
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应付帐||应付未付帐account payable h,^BC^VU9-  
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应收帐||应收未收帐account receivable 0CT}DQ._^N  
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新交易||新帐new account he"L*p*H  
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未决帐||老帐old account 538fK9[  
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现金帐cash account *'6s63)I2  
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流水帐running account f0vJm  
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暂记帐||未定帐suspense account K4C^m|e  
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过期帐||延滞帐overdue account||pastdue account D}-o+6TI?  
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杂项帐户sundry account _3/ec]1  
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详细帐单||明细表detail account %,/lqcFo  
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呆帐bad account joqWh!kv7U  
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会计项目title of account /t*YDWLg  
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会计薄||帐薄account-book Di>rO038  
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营业报告书||损益计算表account of budiness||business report /4*WDiH  
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借贷细帐||交验帐account rendered ?DPHo)w  
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明细帐account stated z}+i=cAN  
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与…银行开立一户头to open an account with 8O7Yv<  
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与…银行建立交易to keep account with &J$##B  
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继续记帐to keep account  @pFj9[N  
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与…有交易to have an account with };b1ahaG  
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作成会计帐||有往来帐项to make out an account with 6 o=G 8y  
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清算||清理债务to make up an account =rFN1M/n{E  
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清洁帐目||与…停止交易to close ones account with </[: 9Cl  
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结帐to close an account lG:kAtx4  
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清理未付款to ask an account||to demand an account Am"(+>W21  
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结清差额to balance the account with MYdO jcN  
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清算to settle an account||to liquidate an account||to square an account 7DD&~ZcD  
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审查帐目||监查帐目to audit an account W7sn+g\  
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检查帐目to examine an account sG7u}r  
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转入A的帐户to charge the amount to As account o\VUD   
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以计帐方式付款to pay on account <0P5 o|  
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代理某人||为某人on ones account||on account of one (p#
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为自己计算||独立帐目on ones own account ^h' Sla  
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由某人收益并负风险on ones account and risk||for ones account and risk fWnD\mx?0  
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由某人负担for ones account||for account of one >$WQxbwM(  
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按某人指示||列入某人帐户by order and for account of one \y`+B*\i  
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列入5月份帐目for May account F,BOgWwP  
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编入某中帐项下to pass to the account of||to place to the account of N["W Ir  
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寄出清算书to send in an account||to send in render an account Ysq'2  
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支票薄cheque book y;wx?1)  
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支票陈票人cheque drawer -i0(2*<  
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持票人cheque holder 9EDfd NN  
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不记名支票cheque to bearer||bearer cheque "k*PA\U  
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记名支票||认人支票cheque to order @1.QEyXG  
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到期支票antedated cheque ,@ 1p$n  
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未到期支票postdated cheque 8Ac)'2t;U  
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保付支票certified cheque ee%fqVQ8P  
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未获兑现支票，退票returned cheque (Yp+bS(PU*  
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横线支票crossed cheque Wu4Lxv]B4  
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普通横线general crossing *OuStr \o  
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特别横线special crossing ': N51kC  
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空白支票blank cheque 7S?4XyU/o  
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失效支票，过期支票stale cheque Eb=}FuV  
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普通支票open cheque =Zi2jL?On  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ! u:Weoz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .A6(D$O k  
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支票换现金||兑现to cash a cheque _q~=~nub  
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清理票款to clear a cheque 8']9$#  
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保证兑现to certify a cheque Q[nEsYP  
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填写支票数额to fill up a cheque \EVBwE,  
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支票上划线to cross a cheque b,CaWg  
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开发支票to make out a cheque Y'
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签发支票，开立支票to draw a cheque||to issue a cheque e
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透支支票to overdraw a cheque ^/r7@:  
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背书支票to endorse a cheque ] wtb-PC  
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请付票款||清付票款to pay a cheque||to honour a cheque >k'c'7/  
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支票退票to dishonour a cheque Cvf[/C+  
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拒付支票to refuse a cheque Qc pm!  
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拒付支票to stop payment of a cheque 'nwx9] q  
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提示要求付款to present for payment {QwHc5Bf  
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见票即付持票人payable to bearer HB
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支付指定人payable to order MerFZd 1  
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已过期||无效out of date||stale FGoy8+nB1M  
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请给出票人R/D||refer to drawer r_-_a(1R:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #N`~xZ|$  
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文字与数字不一致words and figures differ !y@6Mm  
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支票 FgB&b  
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时间已过account closed 4x 8)gE   
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更改处应加盖印章alterations require initials }n4
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时间已过effects not cleared <|SRe6m  
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停止付款payment stopped i}B2R$Z3  
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支票毁损cheque mutilated TzNn^ir=HX  
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汇款||寄钱to remit||to send money AMyIAZnYq)  
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寄票供取款||支票支付to send a cheque for payment mqSQL}vR  
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寄款人a remitter $h*L=t(  
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收款人a remittee N<IT w/@^  
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国外汇票foreign Bill VCD:3U 8  
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国内汇票inland Bill ;;:-l99  

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跟单汇票documentary bill P8*=Ls+-F  
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空头汇票accommodation bill '>' wK.  
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原始汇票original bill 'i4_`^:+  
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改写||换新票据renewed bill g!+|I  
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即期汇票sight bill||bill on demand ~1W x=  
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…days after date||…days after date…日后付款 Fpa_qjL;  
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…months after date||…months after date…月后付款 .xH5fMj,"  
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见票后…日付款…days after sight||…days sight )`A3M)  
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见票后…月付款…months after sight||…months sight IbP#_Vt  
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同组票据set of bills )C cq4i  
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单张汇票sola of exchange||sole of exchange -U/c\-~fU  
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远期汇票usance bill||bill at usance fvF?{k>~}  
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长期汇票long bill ;o0&`b?  
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短期汇票short bill Ndcg/d  
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逾期汇票overdue bill =MLcm^b  
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宽限日期days of grace FWHNj.r  
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电汇telegraphic transfer （T.T） ~( IB0=A{v  
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邮汇postal order||postal note （Am.）||post office order||money order vc+ARgvH+  
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本票promissory note （P/N） :E@3Vl#U  
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押汇负责书||押汇保证书letter of hypothecation 'Ub g0"F(  
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副保||抵押品||付属担保物collateral security u(wGl_  
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担保书trust receipt||letter of indemnity r.>].~}4  
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承兑||认付acceptance d\61;C  
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单张承兑general acceptance !>e5z|1   
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有条件承兑qualified acceptance <Gt2(;  
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附条件认付conditional acceptance ;r>snJ=M  
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部分认付partial acceptance   8-_QFgY