[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。   1~*Je
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会计报表statement of account *&F~<HC2+  
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往来帐目account current #X<s_.7DJ  
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现在往来帐||存款额current accout OFw93UJ Y  
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销货帐account sales @p7*JLO  
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共同计算帐项joint account t. kOR<  
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未决帐项outstanding account 4p/d>DTiM  
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贷方帐项credit account||creditor account 2NqO,B|R  
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借方帐项debit account||debtor account ^$F1U,oi  
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应付帐||应付未付帐account payable +# tmsv]2  
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应收帐||应收未收帐account receivable BjCg!6`XF  
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新交易||新帐new account %C(^v)"  
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未决帐||老帐old account W%^;:YQ9i  
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现金帐cash account %13V@'e9  
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流水帐running account [&a=vE  
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暂记帐||未定帐suspense account ww$Ec  
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过期帐||延滞帐overdue account||pastdue account HH9
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杂项帐户sundry account Ub-q0[

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详细帐单||明细表detail account sW]fPa(cn,  
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呆帐bad account }MXC0Z~si  
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会计项目title of account Kk9W=
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会计薄||帐薄account-book A$Ok^  
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营业报告书||损益计算表account of budiness||business report ;fGh]i  
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借贷细帐||交验帐account rendered /U5!]7&gB  
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明细帐account stated -#<AbT  
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与…银行开立一户头to open an account with w9]HJ3qi  
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与…银行建立交易to keep account with h1REL^!c  
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继续记帐to keep account iV2v<ap.n  
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与…有交易to have an account with <e'/z3TbRW  
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作成会计帐||有往来帐项to make out an account with {j[a'Gb  
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清算||清理债务to make up an account 45A|KaVpg  
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清洁帐目||与…停止交易to close ones account with g$h`.Fk,  
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结帐to close an account >["X(%&w  
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清理未付款to ask an account||to demand an account 7_ s7);  
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结清差额to balance the account with )|wC 1J!L  
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清算to settle an account||to liquidate an account||to square an account Y^tUc
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审查帐目||监查帐目to audit an account Y_nl9}&+C0  
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检查帐目to examine an account {Y|?~ha#  
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转入A的帐户to charge the amount to As account *$Y_ % }  
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以计帐方式付款to pay on account < :4b4Nl  
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代理某人||为某人on ones account||on account of one jo' V.]\  
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为自己计算||独立帐目on ones own account _+,>N
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由某人收益并负风险on ones account and risk||for ones account and risk g@P
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由某人负担for ones account||for account of one mt~E&Z(A  
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按某人指示||列入某人帐户by order and for account of one "}vxHN#  
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列入5月份帐目for May account DMOP*;Uk  
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编入某中帐项下to pass to the account of||to place to the account of C3'? E<F  
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寄出清算书to send in an account||to send in render an account {eVv%sbq  
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支票薄cheque book djqw5kO:R  
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支票陈票人cheque drawer *Nfotv  
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持票人cheque holder IJVzF1vC  
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不记名支票cheque to bearer||bearer cheque m2P&DdN[  
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记名支票||认人支票cheque to order &;~?\>?I  
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到期支票antedated cheque jz]}%O  
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未到期支票postdated cheque kBxEp/y  
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保付支票certified cheque R1/c@H Qw?  
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未获兑现支票，退票returned cheque rxqSi0p  
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横线支票crossed cheque `HO] kJpX  
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普通横线general crossing g"k4Z  
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特别横线special crossing 5423Ky<
 
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空白支票blank cheque {M7`"+~w  
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失效支票，过期支票stale cheque 9D Nd} rXO  
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普通支票open cheque Tl'wA^~H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c9o]w8p/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o ABrhK  
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支票换现金||兑现to cash a cheque %p$XK(6  
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清理票款to clear a cheque rMHh!)^#W  
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保证兑现to certify a cheque &P>& T  
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填写支票数额to fill up a cheque U.
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支票上划线to cross a cheque @TD=or .&  
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开发支票to make out a cheque 4v |i\V>M  
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签发支票，开立支票to draw a cheque||to issue a cheque wpt$bqs|1  
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透支支票to overdraw a cheque C ?>d$G8  
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背书支票to endorse a cheque m$^5{qpg  
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请付票款||清付票款to pay a cheque||to honour a cheque _u^3uzu  
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支票退票to dishonour a cheque 0)g]pG8&ro  
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拒付支票to refuse a cheque hU-FSdR  
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拒付支票to stop payment of a cheque w(aj'i  
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提示要求付款to present for payment ;22?-F^  
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见票即付持票人payable to bearer e+-#/i*  
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支付指定人payable to order Z8FgxR  
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已过期||无效out of date||stale r>ed/<_>m;  
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请给出票人R/D||refer to drawer xtD(tiqh.;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {g1"{
 
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文字与数字不一致words and figures differ 'A.5T%n-  
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支票 PkyX,mr#1  
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时间已过account closed L5 Cfa-  
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更改处应加盖印章alterations require initials #~/9cVm$  
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时间已过effects not cleared x3FB`3y~s  
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停止付款payment stopped kI!@J6  
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支票毁损cheque mutilated rQ_cH  
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汇款||寄钱to remit||to send money 8g)$%Fy+N  
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寄票供取款||支票支付to send a cheque for payment F%$q]J[  
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寄款人a remitter =|Qxv`S1  
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收款人a remittee bcwb'D\a  
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国外汇票foreign Bill PPV T2;9  
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国内汇票inland Bill G7`m
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跟单汇票documentary bill &F#eYEuy  
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空头汇票accommodation bill jf1GYwuW*  
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原始汇票original bill 9pj6`5Zn@6  
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改写||换新票据renewed bill A7#nBHwxZ  
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即期汇票sight bill||bill on demand CF-tod  
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…days after date||…days after date…日后付款 x;:jF_  
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…months after date||…months after date…月后付款 guf&V}&  
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见票后…日付款…days after sight||…days sight h$9ut@I  
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见票后…月付款…months after sight||…months sight -\B*reC  
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同组票据set of bills n!SHExBp  
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单张汇票sola of exchange||sole of exchange ! N!pvK;  
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远期汇票usance bill||bill at usance h0dZr-c  
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长期汇票long bill umnQ$y 0  
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短期汇票short bill #l- 0$  
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逾期汇票overdue bill R)SY#*Y  
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宽限日期days of grace d@a<Eq  
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电汇telegraphic transfer （T.T） f2M*]{N  
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邮汇postal order||postal note （Am.）||post office order||money order zd!%7 UP  
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本票promissory note （P/N） gzat!>*  
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押汇负责书||押汇保证书letter of hypothecation 2&]LZ:(  
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副保||抵押品||付属担保物collateral security =v<A&4  
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担保书trust receipt||letter of indemnity <,/7:n  
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承兑||认付acceptance X2%(=B  
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单张承兑general acceptance a:HN#P)12  
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有条件承兑qualified acceptance +'olC^?5 }  
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附条件认付conditional acceptance X9FO"(J  
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部分认付partial acceptance   _JNYvngm