[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。   M#(+c_(r  
会计报表statement of account 89r DyRJ;  
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往来帐目account current 0PlO(",a  
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现在往来帐||存款额current accout 0#nPbe,Lj  
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销货帐account sales z11O F  
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共同计算帐项joint account {{QELfH2  
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未决帐项outstanding account tCdqh- 
 
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贷方帐项credit account||creditor account UEguF&  
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借方帐项debit account||debtor account RS8Hf~0G  
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应付帐||应付未付帐account payable U H*r5o3  
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应收帐||应收未收帐account receivable R=QZgpR  
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新交易||新帐new account [D\k^h  
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未决帐||老帐old account =`H@%  

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现金帐cash account R8a3 1&  
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流水帐running account +l<5#pazx  
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暂记帐||未定帐suspense account ]QlwR'&j/n  
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过期帐||延滞帐overdue account||pastdue account H[U!%Z  
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杂项帐户sundry account i#vYy Vr[  
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详细帐单||明细表detail account CVL3VT1j0  
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呆帐bad account  KY$)#i  
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会计项目title of account 7QiIiWqIWC  
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会计薄||帐薄account-book 7:plQ!7^  
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营业报告书||损益计算表account of budiness||business report &^}1O:8e  
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借贷细帐||交验帐account rendered w0rRSD4S8B  
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明细帐account stated vlmB`T  
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与…银行开立一户头to open an account with O_oPh]x)  
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与…银行建立交易to keep account with _n0CfH.v  
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继续记帐to keep account ,w<S|#W~+  
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与…有交易to have an account with A VlhNIr  
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作成会计帐||有往来帐项to make out an account with s4X>.ToMC  
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清算||清理债务to make up an account ~7*.6YnI  
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清洁帐目||与…停止交易to close ones account with g
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结帐to close an account &N2N6&Ta/  
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清理未付款to ask an account||to demand an account &
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结清差额to balance the account with hci6P>h<ia  
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清算to settle an account||to liquidate an account||to square an account t6bV?nc  
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审查帐目||监查帐目to audit an account jD$,.AVvz  
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检查帐目to examine an account @E&J_un  
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转入A的帐户to charge the amount to As account Q:2>}Qg
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以计帐方式付款to pay on account ISYXH9V  
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代理某人||为某人on ones account||on account of one Km qMFB62  
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为自己计算||独立帐目on ones own account rMdt:`  
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由某人收益并负风险on ones account and risk||for ones account and risk ,82S=N5V!  
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由某人负担for ones account||for account of one wg9t)1k{e  
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按某人指示||列入某人帐户by order and for account of one 0eT(J7[ <  
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列入5月份帐目for May account W,K;6TZhh  
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编入某中帐项下to pass to the account of||to place to the account of tZ]?^_Y1  
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寄出清算书to send in an account||to send in render an account t;|@ o\  
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支票薄cheque book 6Pz4\uE=  
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支票陈票人cheque drawer vHgi<@u  
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持票人cheque holder -"R2  
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不记名支票cheque to bearer||bearer cheque =-0/k;^  
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记名支票||认人支票cheque to order >f|||H}Snw  
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到期支票antedated cheque [T|aw1SoN  
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未到期支票postdated cheque sv2A-Dld  
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保付支票certified cheque sSr&:BOsi  
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未获兑现支票，退票returned cheque 0
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横线支票crossed cheque *2ZjE!A  
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普通横线general crossing 48J@CvU  
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特别横线special crossing [NF'oRRD9s  
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空白支票blank cheque q?H|o(  
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失效支票，过期支票stale cheque kF3k7,.8&  
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普通支票open cheque xn?a. 3b'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H(H<z,$}T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :vYYfs&  
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支票换现金||兑现to cash a cheque *tGY6=7O  
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清理票款to clear a cheque jY&k  
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保证兑现to certify a cheque at@G/?  
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填写支票数额to fill up a cheque nz%DM<0$  
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支票上划线to cross a cheque p$O.> [  
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开发支票to make out a cheque Ii6<b6-  
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签发支票，开立支票to draw a cheque||to issue a cheque C^s^D:   
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透支支票to overdraw a cheque 57aXQ8u{  
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背书支票to endorse a cheque # q~e^A b  
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请付票款||清付票款to pay a cheque||to honour a cheque IO wj>t  
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支票退票to dishonour a cheque 2uzW+D6J  
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拒付支票to refuse a cheque r`=+L-!  
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拒付支票to stop payment of a cheque -^K"Z P1  
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提示要求付款to present for payment )5rb&M}  
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见票即付持票人payable to bearer 7z/|\D_{  
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支付指定人payable to order vV6<^W:9F  
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已过期||无效out of date||stale LVX[uWEM  
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请给出票人R/D||refer to drawer ]-PH^H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NYyh|X:m  
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文字与数字不一致words and figures differ +?F[/?s5qz  
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支票 46$._h P  
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时间已过account closed KmMzH`t}`  
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更改处应加盖印章alterations require initials Vdtry@Q  
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时间已过effects not cleared j`oy`78O  
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停止付款payment stopped 4P'*u mJi  
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支票毁损cheque mutilated jB`,u|FG  
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汇款||寄钱to remit||to send money oT^{b\XN  
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寄票供取款||支票支付to send a cheque for payment 3_txg>P"  
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寄款人a remitter G]D+Sl4<7i  
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收款人a remittee Q
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国外汇票foreign Bill NYE`Kin-  
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国内汇票inland Bill hakKs.U|[  
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跟单汇票documentary bill {aY%gk?y#>  
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空头汇票accommodation bill `!XY]PI+e  
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原始汇票original bill '>&^zg r  
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改写||换新票据renewed bill #N#
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即期汇票sight bill||bill on demand qDv9 3  
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…days after date||…days after date…日后付款 fBalTk;G{U  
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…months after date||…months after date…月后付款 &{> cZh}\  
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见票后…日付款…days after sight||…days sight g6Q!8  
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见票后…月付款…months after sight||…months sight $UgA0]qn  
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同组票据set of bills FO!]P  
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单张汇票sola of exchange||sole of exchange 0(mkeIzJt/  
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远期汇票usance bill||bill at usance F_;vO%}  
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长期汇票long bill &$]v h  
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短期汇票short bill >c9 a0A  
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逾期汇票overdue bill |_`E1Y}}  
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宽限日期days of grace y>72{  
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电汇telegraphic transfer （T.T） /[Z,MG  
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邮汇postal order||postal note （Am.）||post office order||money order 6 G3\=)  
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本票promissory note （P/N） qW!]co  
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押汇负责书||押汇保证书letter of hypothecation ^@qvl
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副保||抵押品||付属担保物collateral security ai nG6Y<O`  
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担保书trust receipt||letter of indemnity d!:6[7X6  
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承兑||认付acceptance P@,nA41,j  
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单张承兑general acceptance 'ow.=1N-
 
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有条件承兑qualified acceptance :{oZ~<  
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附条件认付conditional acceptance |b-]n"}c>  
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部分认付partial acceptance   P&b19K'