[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。   Axe8n1*y  
会计报表statement of account ;uwRyd  
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往来帐目account current @>E2?CV  
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现在往来帐||存款额current accout 1rkE yh??  
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销货帐account sales q^r#F#*1l  
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共同计算帐项joint account = Wu *+paQ  
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未决帐项outstanding account K9OY
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贷方帐项credit account||creditor account 2U; t(,dn'  
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借方帐项debit account||debtor account @O[}QB?/fi  
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应付帐||应付未付帐account payable lhw()u  
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应收帐||应收未收帐account receivable ^9ePfF)5  
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新交易||新帐new account $`-4Ax4%  
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未决帐||老帐old account ngat0'oa  
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现金帐cash account a)#1{JaoY  
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流水帐running account E Kz'&Gu  
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暂记帐||未定帐suspense account Vw&HVo  
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过期帐||延滞帐overdue account||pastdue account ty*@7
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杂项帐户sundry account T7d9ChU\#.  
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详细帐单||明细表detail account ~ DsECnD  
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呆帐bad account N]<!j$pOz  
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会计项目title of account 0`I-2M4F*Q  
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会计薄||帐薄account-book yH<$k^0r*  
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营业报告书||损益计算表account of budiness||business report W5'3$,X9  
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借贷细帐||交验帐account rendered ( &frUQm  
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明细帐account stated ]l(wg]  
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与…银行开立一户头to open an account with e[Jem5C  
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与…银行建立交易to keep account with ee/&/Gt  
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继续记帐to keep account ZJjTzEV%^B  
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与…有交易to have an account with 033T>qY  
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作成会计帐||有往来帐项to make out an account with DS-fjH\  
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清算||清理债务to make up an account tdF9NFMD  
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清洁帐目||与…停止交易to close ones account with 2nFy`|aA%  
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结帐to close an account zLD| /`  

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清理未付款to ask an account||to demand an account {R^'=(YFy  
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结清差额to balance the account with ^MmC$U^n  
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清算to settle an account||to liquidate an account||to square an account %o}(sShS  
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审查帐目||监查帐目to audit an account 3g~^LZ66  
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检查帐目to examine an account SLhEc  
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转入A的帐户to charge the amount to As account fRm}S>Nibb  
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以计帐方式付款to pay on account {5%/T,  
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代理某人||为某人on ones account||on account of one Vdn.)ir~P  
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为自己计算||独立帐目on ones own account  a)2yE,":  
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由某人收益并负风险on ones account and risk||for ones account and risk NfE.N&vI_c  
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由某人负担for ones account||for account of one v. W{x?5  
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按某人指示||列入某人帐户by order and for account of one g$j6n{Yl  
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列入5月份帐目for May account 2r];V'r  
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编入某中帐项下to pass to the account of||to place to the account of }gsO&g"8  

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寄出清算书to send in an account||to send in render an account \Kd7dK9&]  
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支票薄cheque book Y~oT)wTU  
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支票陈票人cheque drawer ~4 FDKUC  
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持票人cheque holder Sb^ b)q"  
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不记名支票cheque to bearer||bearer cheque |l90g|is
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记名支票||认人支票cheque to order a@|.;#FF  
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到期支票antedated cheque ~eo^`4O{{  
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未到期支票postdated cheque J1-
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保付支票certified cheque ?"@ET9  
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未获兑现支票，退票returned cheque dy_.(r5[L]  
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横线支票crossed cheque EHWv3sR-  
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普通横线general crossing d2ofxfpg+  
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特别横线special crossing s1@@o#r  
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空白支票blank cheque `Y\QUj  
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失效支票，过期支票stale cheque 8XkI k7  
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普通支票open cheque hE5G!@1F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jhcuK:`L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eb7UoZw  
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支票换现金||兑现to cash a cheque a 5I%RY  
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清理票款to clear a cheque ~{Ua92zV9  
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保证兑现to certify a cheque X{|k<^:  
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填写支票数额to fill up a cheque aEZJNWv  
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支票上划线to cross a cheque "vvFq ,c  
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开发支票to make out a cheque E'fX&[  
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签发支票，开立支票to draw a cheque||to issue a cheque  =I{S;md  
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透支支票to overdraw a cheque FJ nG<5Rh  
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背书支票to endorse a cheque p$&_fzb  
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请付票款||清付票款to pay a cheque||to honour a cheque N n:m+ZDo^  
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支票退票to dishonour a cheque 7?)m(CFy  
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拒付支票to refuse a cheque _zAc 5rS  
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拒付支票to stop payment of a cheque q|m#IVc  
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提示要求付款to present for payment `1DU b7<  
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见票即付持票人payable to bearer =rE`ib  
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支付指定人payable to order mk$Yoz  
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已过期||无效out of date||stale =t <:zLe  
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请给出票人R/D||refer to drawer c'm-XL_La  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X,Q6  
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文字与数字不一致words and figures differ 'ocwXyP,  
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支票  g@N=N  
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时间已过account closed P,LXZ  
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更改处应加盖印章alterations require initials kKI!B`j=  
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时间已过effects not cleared cnjj) c  
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停止付款payment stopped %`<`z yf  
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支票毁损cheque mutilated <aQ; "O~   
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汇款||寄钱to remit||to send money n?ZH2dI\0  
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寄票供取款||支票支付to send a cheque for payment emDvy2uA#  
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寄款人a remitter 0e5- \a  
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收款人a remittee K]=> F  
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国外汇票foreign Bill c6}xnH  
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国内汇票inland Bill (nP*  
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跟单汇票documentary bill 
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空头汇票accommodation bill bz,cfc ;?$  
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原始汇票original bill jKi*3-&  
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改写||换新票据renewed bill }4ghT(C}$  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 KUqS(u   
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…months after date||…months after date…月后付款 >w
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见票后…日付款…days after sight||…days sight 3g "xm  
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见票后…月付款…months after sight||…months sight s3RyLT
 
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同组票据set of bills vl(v1[pU  
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单张汇票sola of exchange||sole of exchange BRLU&@G`1  
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远期汇票usance bill||bill at usance Br^b%12ZRS  
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长期汇票long bill _~q^YZ  
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短期汇票short bill H 6<@  
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逾期汇票overdue bill 07Cuoqt2  
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宽限日期days of grace I~6 ;9TlQ  
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电汇telegraphic transfer （T.T） `8bp6}OD,  
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邮汇postal order||postal note （Am.）||post office order||money order sb5kexGxkc  
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本票promissory note （P/N） 1vd+p!n  
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押汇负责书||押汇保证书letter of hypothecation TI&J>/z;$  
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副保||抵押品||付属担保物collateral security &bx,6dX  
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担保书trust receipt||letter of indemnity k_ `S[  
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承兑||认付acceptance a]ey..m  
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单张承兑general acceptance A 7 6yz`D  
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有条件承兑qualified acceptance dGN*K}5  
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附条件认付conditional acceptance K~G^jAk+  
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部分认付partial acceptance   7c7SU^hD