[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。   2" u,f  
会计报表statement of account |ITh2m  
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往来帐目account current ?T)M z q}  
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现在往来帐||存款额current accout -5Oy k,  
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销货帐account sales jI%glO'2  
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共同计算帐项joint account
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未决帐项outstanding account fR]KXfZ  
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贷方帐项credit account||creditor account aSMoee@!  
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借方帐项debit account||debtor account pKU(4& BxX  
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应付帐||应付未付帐account payable S6Y:Z0  
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应收帐||应收未收帐account receivable Oh%p1$H  
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新交易||新帐new account }<zbx*!  
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未决帐||老帐old account 1Vc~Sa  
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现金帐cash account UyFC\vQ  
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流水帐running account {+GR/l\!#  
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暂记帐||未定帐suspense account w=3 j'y{f  
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过期帐||延滞帐overdue account||pastdue account IZ\fvYp  
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杂项帐户sundry account JVxja<43  
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详细帐单||明细表detail account pw5{=bD  
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呆帐bad account U=7nz|  
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会计项目title of account 7S^G]g!x  
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会计薄||帐薄account-book KV$4}{  

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营业报告书||损益计算表account of budiness||business report k3nvML,bv  
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借贷细帐||交验帐account rendered {:#nrD"  
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明细帐account stated yjMN>L'  
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与…银行开立一户头to open an account with a'/i/@h  
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与…银行建立交易to keep account with ' |B3@9<  
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继续记帐to keep account m%apGp'=1  
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与…有交易to have an account with :v; U7  
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作成会计帐||有往来帐项to make out an account with .#$2,"8  
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清算||清理债务to make up an account ^Y%_{   
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清洁帐目||与…停止交易to close ones account with _UP
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结帐to close an account
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清理未付款to ask an account||to demand an account /G'3!S  
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结清差额to balance the account with {#k[-\|;  
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清算to settle an account||to liquidate an account||to square an account Coe/4!$M  
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审查帐目||监查帐目to audit an account WJnGF3G>  
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检查帐目to examine an account }AR
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转入A的帐户to charge the amount to As account yEI@^8]s  
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以计帐方式付款to pay on account ]2wx
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代理某人||为某人on ones account||on account of one f|~{j(.v  
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为自己计算||独立帐目on ones own account 9_?
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由某人收益并负风险on ones account and risk||for ones account and risk x?+w8jSR  
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由某人负担for ones account||for account of one ZNX
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按某人指示||列入某人帐户by order and for account of one "d_wu#fO)  
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列入5月份帐目for May account uw} Rr7q  
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编入某中帐项下to pass to the account of||to place to the account of ~|V^IJZ22  
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寄出清算书to send in an account||to send in render an account %=`JWLLG  
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支票薄cheque book b dgkA  
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支票陈票人cheque drawer 9P?
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持票人cheque holder l|P"^;*zq  
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不记名支票cheque to bearer||bearer cheque (%my:\>l  
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记名支票||认人支票cheque to order *]$B 9zVs!  
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到期支票antedated cheque QL?_FwZL  
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未到期支票postdated cheque @(t3<g  
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保付支票certified cheque <!OBpAq  
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未获兑现支票，退票returned cheque L5&M@YTH  
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横线支票crossed cheque 2~4:rEPJ:  
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普通横线general crossing i'IT,jz!  
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特别横线special crossing '7iz5wC#  
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空白支票blank cheque  vy<W4  
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失效支票，过期支票stale cheque 8Fn\ycX#"l  
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普通支票open cheque (s};MdXIz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X9x` i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5pQpzn=  
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支票换现金||兑现to cash a cheque 4 cjfn'x  
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清理票款to clear a cheque qng ~,m  
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保证兑现to certify a cheque uwwR$ (\7  
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填写支票数额to fill up a cheque DDE-$)lf>  
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支票上划线to cross a cheque p-4$)w~6i  
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开发支票to make out a cheque O}M-6!%<,  
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签发支票，开立支票to draw a cheque||to issue a cheque v[dUUR f  
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透支支票to overdraw a cheque hGtz[u#p  
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背书支票to endorse a cheque Ht[$s40P  
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请付票款||清付票款to pay a cheque||to honour a cheque ^r~[3NT  
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支票退票to dishonour a cheque +?J N_aR  
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拒付支票to refuse a cheque "OLg2O^  
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拒付支票to stop payment of a cheque n0KpKH<&  
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提示要求付款to present for payment wAHuPQ&_Q  
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见票即付持票人payable to bearer 5}%R  
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支付指定人payable to order JwI99I'  
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已过期||无效out of date||stale DO~ D?/ia  
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请给出票人R/D||refer to drawer k]p|kutQCy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v~>Bbe  
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文字与数字不一致words and figures differ lp(2"$nQ  
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支票 P2vG)u  
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时间已过account closed *v%y;^{k[/  
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更改处应加盖印章alterations require initials x=cucZ  
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时间已过effects not cleared OMK,L:poC  
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停止付款payment stopped [2-n*a(q  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money bB?E(>N;  
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寄票供取款||支票支付to send a cheque for payment E[t0b5h  
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寄款人a remitter +vy fhw4  
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收款人a remittee $~1vXe  
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国外汇票foreign Bill [XY%<P3D  
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国内汇票inland Bill pA*C|g  
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跟单汇票documentary bill h&i*=&<HP6  
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空头汇票accommodation bill #Kb /tOp1  
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原始汇票original bill OL 0YjU
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改写||换新票据renewed bill 'V7LL1K^>  
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即期汇票sight bill||bill on demand vb=]00c  
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…days after date||…days after date…日后付款 ipn-HUrE@  
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…months after date||…months after date…月后付款 y[XD=j  
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见票后…日付款…days after sight||…days sight iW6O9~  
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见票后…月付款…months after sight||…months sight @_C]5D^J^~  
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同组票据set of bills %:~Ah6R1  
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单张汇票sola of exchange||sole of exchange  b*Qd9  
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远期汇票usance bill||bill at usance -Hm"Dx  
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长期汇票long bill IER;d\_V<  
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短期汇票short bill 6H0kY/quL|  
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逾期汇票overdue bill Ia%cc L=  
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宽限日期days of grace #^RIp>NN9  
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电汇telegraphic transfer （T.T） z>+CMH5L)  
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邮汇postal order||postal note （Am.）||post office order||money order 1g=T"O&=  
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本票promissory note （P/N） MA{ZmPm)  
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押汇负责书||押汇保证书letter of hypothecation 9k93:#{WE  
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副保||抵押品||付属担保物collateral security YO.ddy*59  
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担保书trust receipt||letter of indemnity ~W"@[*6w  
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承兑||认付acceptance h+_:zWU  
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单张承兑general acceptance \u6.*w5TI  
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有条件承兑qualified acceptance {Gh9(0,B?  
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附条件认付conditional acceptance rw 2i_,.*~  
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部分认付partial acceptance   Jz0AYiCq