[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。   *^G,  
会计报表statement of account \DE, ,  
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往来帐目account current nJv=kk1|o  
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现在往来帐||存款额current accout |dHt
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销货帐account sales $u,6x~>  
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共同计算帐项joint account SfY 5 Xgp  
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未决帐项outstanding account q6E'W" Q  
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贷方帐项credit account||creditor account &|'yq zS3  
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借方帐项debit account||debtor account HWFTI /]  
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应付帐||应付未付帐account payable K9}Brhe  
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应收帐||应收未收帐account receivable cotySio$  
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新交易||新帐new account lqrI*@>Tz  
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未决帐||老帐old account H*N{4zBB  
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现金帐cash account `) ],FE*:  
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流水帐running account *+6iXMwe  
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暂记帐||未定帐suspense account tZg)VJQys  
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过期帐||延滞帐overdue account||pastdue account (igB'S5wf  
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杂项帐户sundry account /f oI.
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详细帐单||明细表detail account K(lVAKiP]  
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呆帐bad account >@?mP$;=  
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会计项目title of account ld({1jpX,  
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会计薄||帐薄account-book O<@L~S]  
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营业报告书||损益计算表account of budiness||business report #bG6+"g{=L  
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借贷细帐||交验帐account rendered 'YbE%i}  
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明细帐account stated nsV =  
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与…银行开立一户头to open an account with vE#8&Zq  
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与…银行建立交易to keep account with y | I9"R  
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继续记帐to keep account i tk/1  
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与…有交易to have an account with >O~V#1 H  
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作成会计帐||有往来帐项to make out an account with O%F*i2I:+k  
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清算||清理债务to make up an account OpIeo+^X*  
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清洁帐目||与…停止交易to close ones account with kFyp;=d:K  
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结帐to close an account Cp>y<C"  
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清理未付款to ask an account||to demand an account TGPZUyi3!=  
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结清差额to balance the account with S0r+Y0J]<  
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清算to settle an account||to liquidate an account||to square an account Bm%|W
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审查帐目||监查帐目to audit an account l7@cov  
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检查帐目to examine an account 7-u'x[=m  
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转入A的帐户to charge the amount to As account .j**>&7L  
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以计帐方式付款to pay on account |R!ozlL{}  
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代理某人||为某人on ones account||on account of one 3M Ku!  
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为自己计算||独立帐目on ones own account -"H0Qafm  
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由某人收益并负风险on ones account and risk||for ones account and risk 9$C?)XKXB  
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由某人负担for ones account||for account of one 83{P7PBQ;]  
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按某人指示||列入某人帐户by order and for account of one ]+B.=mO_  
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列入5月份帐目for May account aIrM-c8.O  
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编入某中帐项下to pass to the account of||to place to the account of niW"o-}  
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寄出清算书to send in an account||to send in render an account M5t.l(  
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支票薄cheque book y;<suGl
 
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支票陈票人cheque drawer Di4GaKa/  
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持票人cheque holder ^~7Mv^A  
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不记名支票cheque to bearer||bearer cheque Rt&5s)O'  
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记名支票||认人支票cheque to order y,ub*-:  
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到期支票antedated cheque M"/Jn[  
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未到期支票postdated cheque bDJ!Fc/  
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保付支票certified cheque r=vY-p  
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未获兑现支票，退票returned cheque d,(q3  
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横线支票crossed cheque M<*Tp^Y'  
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普通横线general crossing F~ \ONO5  
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特别横线special crossing a3\~AO H%  
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空白支票blank cheque I]+ zG  
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失效支票，过期支票stale cheque "#7Q}d!x  
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普通支票open cheque LmqSxHs0
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YjTr49Af0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X=)L$Kd7  
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支票换现金||兑现to cash a cheque *~U.36  
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清理票款to clear a cheque 3?"gfw W  
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保证兑现to certify a cheque .u#Hg'oP  
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填写支票数额to fill up a cheque ?;`GCE  
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支票上划线to cross a cheque ),B/NZ/ -  
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开发支票to make out a cheque ,"#nJC  
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签发支票，开立支票to draw a cheque||to issue a cheque y|MhV/P04  
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透支支票to overdraw a cheque ,pTZ/#vP#  
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背书支票to endorse a cheque J9NuqV3  
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请付票款||清付票款to pay a cheque||to honour a cheque ~Uv#)  
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支票退票to dishonour a cheque {%>~ ]9E  
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拒付支票to refuse a cheque 3Q62H+MC  
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拒付支票to stop payment of a cheque t-C|x)J+  
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提示要求付款to present for payment [O_5`X9|  
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见票即付持票人payable to bearer vD9.X}l]  
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支付指定人payable to order 0H +nVR  
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已过期||无效out of date||stale 8NNh8k#6  
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请给出票人R/D||refer to drawer +XBF,<P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S#p_Y^ A  
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文字与数字不一致words and figures differ C "@>NC _  
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支票 6j{yn t  
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时间已过account closed 1nvT={'R  
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更改处应加盖印章alterations require initials J7{D6@yLS  
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时间已过effects not cleared NF |[j=?  
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停止付款payment stopped p8.JJt^  
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支票毁损cheque mutilated jYAm}_?No  
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汇款||寄钱to remit||to send money j<Pw0?~s6  
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寄票供取款||支票支付to send a cheque for payment ~qL/P 5*+  
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寄款人a remitter `]19}GK~xo  
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收款人a remittee 9$[
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国外汇票foreign Bill 4C:dkaDq]  
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国内汇票inland Bill SZtSUt(ss  
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跟单汇票documentary bill $OGMw+$C^  
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空头汇票accommodation bill f<<$!]\  
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原始汇票original bill trLxg H_Y  
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改写||换新票据renewed bill =:xJZy$  
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即期汇票sight bill||bill on demand n*|8(fD  
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…days after date||…days after date…日后付款 bgInIe
 
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…months after date||…months after date…月后付款 [c=![*}/  
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见票后…日付款…days after sight||…days sight -/7@ A  
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见票后…月付款…months after sight||…months sight t3Iij0b~  
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同组票据set of bills ]<fZW"W<q  
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单张汇票sola of exchange||sole of exchange WCI' Kh 
 
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远期汇票usance bill||bill at usance :3}K $  
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长期汇票long bill ].gC9@C:$i  
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短期汇票short bill _p+q)#.W  
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逾期汇票overdue bill Yd~Tzh  
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宽限日期days of grace f%STkL)  
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电汇telegraphic transfer （T.T） n]wZ7z  
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邮汇postal order||postal note （Am.）||post office order||money order gHU0Pr9'  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation oVnHbvP1X  
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副保||抵押品||付属担保物collateral security xTdh/ }  
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担保书trust receipt||letter of indemnity gMZ `  
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承兑||认付acceptance qznd'^[  
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单张承兑general acceptance s$OnQc2/  
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有条件承兑qualified acceptance UR.l*+<W7  
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附条件认付conditional acceptance ^Zw1X6C5~  
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部分认付partial acceptance   ZZ{ :f+=?$