[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。   .Q>
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会计报表statement of account nulVQOj|  
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往来帐目account current  &)T5V  
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现在往来帐||存款额current accout L(fOe3 v  
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销货帐account sales .Wc<(pfa  
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共同计算帐项joint account X6)-1.T&  
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未决帐项outstanding account |k\4\aLj  
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贷方帐项credit account||creditor account RXxi7^ U  
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借方帐项debit account||debtor account lA<n}N)j  
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应付帐||应付未付帐account payable U0 nSI  
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应收帐||应收未收帐account receivable {p[{5k 0  
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新交易||新帐new account ]V0V8fU|  
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未决帐||老帐old account [% \>FT[  
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现金帐cash account <`rmQ`(}s  
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流水帐running account `@TWZ%f6  
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暂记帐||未定帐suspense account fIe';a  
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过期帐||延滞帐overdue account||pastdue account J>Pc@,y  
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杂项帐户sundry account #O 2g]YH  
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详细帐单||明细表detail account ;> hRj!  
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呆帐bad account )R6h 1  
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会计项目title of account 4.Kl/b;  
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会计薄||帐薄account-book 5 EhOvt8  
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营业报告书||损益计算表account of budiness||business report S)LvYOOB@  
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借贷细帐||交验帐account rendered i%@blz:_Y  
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明细帐account stated 0<i8 ;2KD  
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与…银行开立一户头to open an account with kB` @M>[  
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与…银行建立交易to keep account with h* 72 f/#  
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继续记帐to keep account 0tKVo]EK  
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与…有交易to have an account with XX7zm_>+  
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作成会计帐||有往来帐项to make out an account with mzf~qV^T  
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清算||清理债务to make up an account )O],$\u  
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清洁帐目||与…停止交易to close ones account with BUCPO}I  
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结帐to close an account }y1r yeW<  
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清理未付款to ask an account||to demand an account b_&:tE--]  
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结清差额to balance the account with >*/:"!u  
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清算to settle an account||to liquidate an account||to square an account {%_D>y  
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审查帐目||监查帐目to audit an account nx(jYXVT  
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检查帐目to examine an account 0GW69 z  
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转入A的帐户to charge the amount to As account [b+B"f6  
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以计帐方式付款to pay on account Ei<m/v  
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代理某人||为某人on ones account||on account of one j u&v4]  
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为自己计算||独立帐目on ones own account `,O"^zR)z  
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由某人收益并负风险on ones account and risk||for ones account and risk R, #szTu  
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由某人负担for ones account||for account of one g*Pn_Yo[.  
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按某人指示||列入某人帐户by order and for account of one )gz]F_  
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列入5月份帐目for May account &1Y7Ne
 
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编入某中帐项下to pass to the account of||to place to the account of )6B
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寄出清算书to send in an account||to send in render an account k%8kt4\wn6  
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支票薄cheque book ~
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支票陈票人cheque drawer wz
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持票人cheque holder JvEW0-B^l,  
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不记名支票cheque to bearer||bearer cheque E:O/=cT  
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记名支票||认人支票cheque to order 1
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到期支票antedated cheque PN=5ICT  
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未到期支票postdated cheque 6;@:/kl t  
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保付支票certified cheque ,&s"f4Mft  
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未获兑现支票，退票returned cheque hD7vjg&Z  
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横线支票crossed cheque :T>OJ"p  
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普通横线general crossing Su[(IMw  
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特别横线special crossing b\kA  
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空白支票blank cheque D{qr N6g#  
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失效支票，过期支票stale cheque ^; }Y ZBy  
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普通支票open cheque `Tk~?aY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -a"b:Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k!x`cp  
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支票换现金||兑现to cash a cheque W[e2J&G  
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清理票款to clear a cheque u6:$AA  
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保证兑现to certify a cheque t1$pl6&,  
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填写支票数额to fill up a cheque KFa Yn  
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支票上划线to cross a cheque :o~]d  
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开发支票to make out a cheque ~L
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签发支票，开立支票to draw a cheque||to issue a cheque THgEHR0,}[  
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透支支票to overdraw a cheque e)87 & 7  
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背书支票to endorse a cheque "x0KiIoPk  
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请付票款||清付票款to pay a cheque||to honour a cheque $ERiBALN:  
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支票退票to dishonour a cheque (rq(y$N  
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拒付支票to refuse a cheque 8]bLp  
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拒付支票to stop payment of a cheque lB8gD  
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提示要求付款to present for payment .SNg
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见票即付持票人payable to bearer @18}'k  
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支付指定人payable to order FJT0lC  
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已过期||无效out of date||stale _sY; dS/  
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请给出票人R/D||refer to drawer 7 y$a=+D i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?I\,RiZkz^  
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文字与数字不一致words and figures differ S6fbwZZMG  
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支票 9`M7
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时间已过account closed MIh\z7gW  
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更改处应加盖印章alterations require initials kv;P2:"|  
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时间已过effects not cleared +oL@pp0  
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停止付款payment stopped JV_VM{w{K  
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支票毁损cheque mutilated mkl^2V13~  
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汇款||寄钱to remit||to send money m(0X_&&?z  
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寄票供取款||支票支付to send a cheque for payment IDL0!cF  
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寄款人a remitter m;t&P58f  
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收款人a remittee BRM!g9  
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国外汇票foreign Bill OHrzN']  
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国内汇票inland Bill /?($W|9+l  
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跟单汇票documentary bill 't5`Ni  
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空头汇票accommodation bill R<(xWH  
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原始汇票original bill VCJOWUEO1  
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改写||换新票据renewed bill @BF1X.4-+  
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即期汇票sight bill||bill on demand Y]](.\ff  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 XmwAYf  
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见票后…日付款…days after sight||…days sight nw0#gDI|  
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见票后…月付款…months after sight||…months sight q! ?*M?Oz  
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同组票据set of bills qc5[e  
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单张汇票sola of exchange||sole of exchange V3cKbk7~  
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远期汇票usance bill||bill at usance r xH]'6kP  
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长期汇票long bill oSC'b%  
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短期汇票short bill ,1$F#Eh  
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逾期汇票overdue bill gtZmBe=  
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宽限日期days of grace cN8Fn4g
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电汇telegraphic transfer （T.T） Mm
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邮汇postal order||postal note （Am.）||post office order||money order czuIs|_K*  
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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 2Lf,~EV  
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副保||抵押品||付属担保物collateral security % /VCjuV  
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担保书trust receipt||letter of indemnity ^w60AqR8  
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承兑||认付acceptance E1eGZ&&Gd  
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单张承兑general acceptance  AG@gOm  
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有条件承兑qualified acceptance &zdS9e-fF  
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附条件认付conditional acceptance Lq2Q:w'  
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部分认付partial acceptance   MA`nFkVK