[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。   R<-C>D  
会计报表statement of account da'E"HN@G~  
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往来帐目account current /j/%wT2m  
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现在往来帐||存款额current accout dd7nO :]  
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销货帐account sales uEGPgYY(  
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共同计算帐项joint account NVqC|uEAF  
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未决帐项outstanding account '
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贷方帐项credit account||creditor account 3!9 yuf  
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借方帐项debit account||debtor account e_c;D2'F  
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应付帐||应付未付帐account payable mHEf-6|C`  
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应收帐||应收未收帐account receivable ^_KD&%M6  
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新交易||新帐new account ]AA% J@  
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未决帐||老帐old account Lkl|4L  
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现金帐cash account q|u8CX  
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流水帐running account r[v-?W '  
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暂记帐||未定帐suspense account -N7xO)  
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过期帐||延滞帐overdue account||pastdue account >W
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杂项帐户sundry account l7'{OB L  
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详细帐单||明细表detail account ]<q}WjXD'  
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呆帐bad account Vm
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会计项目title of account &"[)s[m+t  
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会计薄||帐薄account-book D1X4|Q*SK  
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营业报告书||损益计算表account of budiness||business report zJ;>.0  
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借贷细帐||交验帐account rendered 2mqK3-c  
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明细帐account stated `KpFH.k.K  
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与…银行开立一户头to open an account with u5w&X8x  
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与…银行建立交易to keep account with j8G
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继续记帐to keep account i;o}o*=  
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与…有交易to have an account with jn-QKdqM  
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作成会计帐||有往来帐项to make out an account with KRY cCn  
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清算||清理债务to make up an account cjuZBFl  
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清洁帐目||与…停止交易to close ones account with !;%y$$gxh  
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结帐to close an account 4j>fI)FUW  
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清理未付款to ask an account||to demand an account 9tn;L"#&N  
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结清差额to balance the account with ?^ZXU0IkP  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account J$Fnm\  
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检查帐目to examine an account c'Z:9?#5  
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转入A的帐户to charge the amount to As account ;QBh;jg4  
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以计帐方式付款to pay on account s)zJT  
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代理某人||为某人on ones account||on account of one ~.^AL}zm_  
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为自己计算||独立帐目on ones own account VfSj E.|  
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由某人收益并负风险on ones account and risk||for ones account and risk 9CJ(Z+;OM  
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由某人负担for ones account||for account of one 0 Y>M=|  
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按某人指示||列入某人帐户by order and for account of one }^xE|~p  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of %eg+F  
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寄出清算书to send in an account||to send in render an account 0.TaXb
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支票薄cheque book &@% $2O.3  
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支票陈票人cheque drawer <\ `$Jx#  
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持票人cheque holder q%Yn;g|_  
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不记名支票cheque to bearer||bearer cheque EV pi^>M  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque 3cdTed-MIh  
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未到期支票postdated cheque NIdZ  
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保付支票certified cheque wX >*H  
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未获兑现支票，退票returned cheque CI
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横线支票crossed cheque {9UEq0  
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普通横线general crossing hn#1%p6t  
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特别横线special crossing |$?bc3  
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空白支票blank cheque Ym3\pRFiD  
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失效支票，过期支票stale cheque "[y-
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普通支票open cheque YW7b)uYf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6I%5Q4Ll  
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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 QIq^/F0  
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支票换现金||兑现to cash a cheque YJ\Xj56gv  
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清理票款to clear a cheque RS8Hf~0G  
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保证兑现to certify a cheque <i&_ooX  
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填写支票数额to fill up a cheque .=s&EEF  
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支票上划线to cross a cheque %-1O.Q|f  
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开发支票to make out a cheque oYH^_V  
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签发支票，开立支票to draw a cheque||to issue a cheque ^f4s"T  
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透支支票to overdraw a cheque <
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背书支票to endorse a cheque e?
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请付票款||清付票款to pay a cheque||to honour a cheque %N>%!m  
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支票退票to dishonour a cheque __G?0*3G  
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拒付支票to refuse a cheque r\'A i6  
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拒付支票to stop payment of a cheque e> e}vZlX  
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提示要求付款to present for payment FWrX3i  
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见票即付持票人payable to bearer sBvzAVBL  
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支付指定人payable to order m Bu  
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已过期||无效out of date||stale j nO9j_CY  
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请给出票人R/D||refer to drawer ?+@n3]`0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w'Y7IlC  
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文字与数字不一致words and figures differ 4KhV|#-;k  
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支票 eVjBGJ=2e  
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时间已过account closed '}ptj@,  
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更改处应加盖印章alterations require initials M'7fO3&|  
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时间已过effects not cleared s1A.+  
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停止付款payment stopped bkOv2tZ  
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支票毁损cheque mutilated f%is~e~wc  
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汇款||寄钱to remit||to send money x,=&JtKVc  
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寄票供取款||支票支付to send a cheque for payment F| SXn\  
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寄款人a remitter 29;?I3< *  
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收款人a remittee |U:k,YH  
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国外汇票foreign Bill td (li.,  
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国内汇票inland Bill P{8iJ`rBG  
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跟单汇票documentary bill Gw}%{=D9  
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空头汇票accommodation bill vDp8__^  
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原始汇票original bill R|6Cv3:  
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改写||换新票据renewed bill |tKsgj  
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即期汇票sight bill||bill on demand ^%d\q d`   
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…days after date||…days after date…日后付款 /fKx}}g)  
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…months after date||…months after date…月后付款 DF&(8NoX~  
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见票后…日付款…days after sight||…days sight oTEL?hw5  
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见票后…月付款…months after sight||…months sight B?OFe'*  
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同组票据set of bills .ODU
 
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单张汇票sola of exchange||sole of exchange %2}-2}[>  
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远期汇票usance bill||bill at usance Rm2yPuOU}A  
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长期汇票long bill ]>W6 bTK  
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短期汇票short bill 5u,{6  
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逾期汇票overdue bill UZWioxsKr+  
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宽限日期days of grace bc7/V#W  
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电汇telegraphic transfer （T.T） 0^v`T%|fTX  
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邮汇postal order||postal note （Am.）||post office order||money order ru'F6?d  
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本票promissory note （P/N） af6M,{F  
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押汇负责书||押汇保证书letter of hypothecation -Sqz5l
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副保||抵押品||付属担保物collateral security 3D6RLu
  
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担保书trust receipt||letter of indemnity )i6mzzj5  
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承兑||认付acceptance |O3q@  
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单张承兑general acceptance ;$HftG>B  
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有条件承兑qualified acceptance j*d yp  
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附条件认付conditional acceptance 5CuuG<0  
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部分认付partial acceptance   T=<@]$?