[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。   Wj2 ]1A  
会计报表statement of account 7M#2T ze}  
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往来帐目account current QUd`({/@:  
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现在往来帐||存款额current accout [O*5\&6  
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销货帐account sales Dg~r%F
 
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共同计算帐项joint account 8 PI>Q  
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未决帐项outstanding account
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贷方帐项credit account||creditor account CuRYtY@9  
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借方帐项debit account||debtor account 1(0LX^%  
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应付帐||应付未付帐account payable B[jCe5!w  
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应收帐||应收未收帐account receivable 5Mm><"0  
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新交易||新帐new account 3' WJx=0?  
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未决帐||老帐old account y]$%>N0vLX  
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现金帐cash account 0<"4
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流水帐running account b*w izd  
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暂记帐||未定帐suspense account |uT|(:i84,  
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过期帐||延滞帐overdue account||pastdue account #(6
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杂项帐户sundry account apsR26\^  
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详细帐单||明细表detail account NzB"u+jB  
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呆帐bad account r}>8FE9S'H  
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会计项目title of account [JI>e;l C:  
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会计薄||帐薄account-book rqJ'm?>cr  
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营业报告书||损益计算表account of budiness||business report N<&"_jzm  
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借贷细帐||交验帐account rendered N|t!G^rP  
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明细帐account stated )F_0('=t  
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与…银行开立一户头to open an account with SrlTwcD  
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与…银行建立交易to keep account with kD_Ac{{<  
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继续记帐to keep account |"}F c S y  
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与…有交易to have an account with {J#SpG 7  
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作成会计帐||有往来帐项to make out an account with HpbSf1VvAf  
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清算||清理债务to make up an account .|XG0M
 
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清洁帐目||与…停止交易to close ones account with m5c=h  
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结帐to close an account Jcy{ ~>@7  
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清理未付款to ask an account||to demand an account `kE ;V!n?  
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结清差额to balance the account with ?/@U#Qy  
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清算to settle an account||to liquidate an account||to square an account RIm8PV;N  
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审查帐目||监查帐目to audit an account +,g3Xqs}X  
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检查帐目to examine an account R$|"eb5  
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转入A的帐户to charge the amount to As account E|,RM;7  
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以计帐方式付款to pay on account V|3^H^\5P  
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代理某人||为某人on ones account||on account of one @sdH B./  
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为自己计算||独立帐目on ones own account 1IPRI<1U  
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由某人收益并负风险on ones account and risk||for ones account and risk w}qLI4  
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由某人负担for ones account||for account of one w/f?KN
  
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按某人指示||列入某人帐户by order and for account of one d-cW47  
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列入5月份帐目for May account "wR1=&gk  
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编入某中帐项下to pass to the account of||to place to the account of Q?2GwN  
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寄出清算书to send in an account||to send in render an account 0N87G}Xu  
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支票薄cheque book c6T[2Ig  
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支票陈票人cheque drawer JT!
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持票人cheque holder vW-o%u*  
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不记名支票cheque to bearer||bearer cheque DkEf;P  
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记名支票||认人支票cheque to order skYHPwJdW  
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到期支票antedated cheque t$3B#=  
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未到期支票postdated cheque yAFt|<  
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保付支票certified cheque l{gR6U{e  
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未获兑现支票，退票returned cheque YwS/O N  
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横线支票crossed cheque D_?dy4\  
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普通横线general crossing -z
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特别横线special crossing E[i#8_  
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空白支票blank cheque r0@s3/  
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失效支票，过期支票stale cheque l<qEX O  
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普通支票open cheque P'o]#Az  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0Y'ow=8M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }]M'f:%b  
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支票换现金||兑现to cash a cheque )G;Hf?M  
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清理票款to clear a cheque PJ=
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保证兑现to certify a cheque I5Ty@ J#  
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填写支票数额to fill up a cheque Wsp c;]&  
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支票上划线to cross a cheque &*E! %57  
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开发支票to make out a cheque (74y2U6  
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签发支票，开立支票to draw a cheque||to issue a cheque f` *VNB`  
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透支支票to overdraw a cheque SkC.A?  
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背书支票to endorse a cheque +Wgfxk'{  
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请付票款||清付票款to pay a cheque||to honour a cheque fP6 .  
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支票退票to dishonour a cheque Fa\jVFIQ  
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拒付支票to refuse a cheque K3UN#G
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拒付支票to stop payment of a cheque KF5r?|8M  
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提示要求付款to present for payment ,Vo[mB  
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见票即付持票人payable to bearer r{84Y!k~*  
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支付指定人payable to order 3:8p="$F  
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已过期||无效out of date||stale S0gxVd (  
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请给出票人R/D||refer to drawer ~Hv >^u Mh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q<g >WNb  
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文字与数字不一致words and figures differ L<3+D
 
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支票 @D=%J!!*  
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时间已过account closed 0!KYi_3  
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更改处应加盖印章alterations require initials fA?v\'Qq/  
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时间已过effects not cleared {fHY[8su0  
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停止付款payment stopped +kEM%z  
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支票毁损cheque mutilated 'UxI-Lt  
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汇款||寄钱to remit||to send money /]j
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寄票供取款||支票支付to send a cheque for payment &z5?]`ALu  
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寄款人a remitter n '{jc6&|  
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收款人a remittee UR=s=G|  
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国外汇票foreign Bill WQ.{Ag?1  
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国内汇票inland Bill &08dW9H  
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跟单汇票documentary bill ss}-YnG  
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空头汇票accommodation bill &Ejhw 3Nw  
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原始汇票original bill )B&`<1Oie  
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改写||换新票据renewed bill ^z{X
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即期汇票sight bill||bill on demand ml^=y~J[  
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…days after date||…days after date…日后付款 v?6*n>R  
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…months after date||…months after date…月后付款 7BwR ].  
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见票后…日付款…days after sight||…days sight *,:2O&P  
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见票后…月付款…months after sight||…months sight !O`j  
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同组票据set of bills )F&.0 '  
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单张汇票sola of exchange||sole of exchange &J|I&p   
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远期汇票usance bill||bill at usance >7cj.%  
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长期汇票long bill gpzFY"MS=  
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短期汇票short bill 4G;KT~Cgb  
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逾期汇票overdue bill \r{wNqyv  
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宽限日期days of grace G.@K#a9  
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电汇telegraphic transfer （T.T） "5FP$oR  
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邮汇postal order||postal note （Am.）||post office order||money order :@E^oNKa0  
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本票promissory note （P/N） CK4#ZOiaa  
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押汇负责书||押汇保证书letter of hypothecation %RF$Y=c'C  
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副保||抵押品||付属担保物collateral security ~p{YuW[e  
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担保书trust receipt||letter of indemnity ngd4PN>{4  
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承兑||认付acceptance ;O,&MR{;|n  
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单张承兑general acceptance `O.pT{Lf  
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有条件承兑qualified acceptance \7xc*v [  
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附条件认付conditional acceptance sH1ucZ>9Y  
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部分认付partial acceptance   )NZ&m$I|-