[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。   @]6)j&  
会计报表statement of account y^Oj4Y:  
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往来帐目account current [X
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现在往来帐||存款额current accout (03m%\  
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销货帐account sales QKCc5  
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共同计算帐项joint account L q'*B9  
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未决帐项outstanding account QL-((d Z<  
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贷方帐项credit account||creditor account )+RGXVp  
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借方帐项debit account||debtor account llhJ,wD  
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应付帐||应付未付帐account payable '-D-H}%;}M  
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应收帐||应收未收帐account receivable sw'20I  
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新交易||新帐new account 3VCyq7B^  
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未决帐||老帐old account xh#ef=Bw  
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现金帐cash account |m"2B]"@  
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流水帐running account TiCp2Rsz  
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暂记帐||未定帐suspense account mz+>rc  
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过期帐||延滞帐overdue account||pastdue account /!eC;qp;[  
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杂项帐户sundry account Vd)iv\a  
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详细帐单||明细表detail account :QUZ7^u  
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呆帐bad account ^\e:j7@z  
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会计项目title of account _Y|k \|'  

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会计薄||帐薄account-book |; $fy-  
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营业报告书||损益计算表account of budiness||business report cw/g1,p  
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借贷细帐||交验帐account rendered zST#X}  
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明细帐account stated BG-uKJ  ^  
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与…银行开立一户头to open an account with Q7"KgqpQ3  
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与…银行建立交易to keep account with @]H&(bw  
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继续记帐to keep account z;#}uC  
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与…有交易to have an account with O5Yk=-_m  
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作成会计帐||有往来帐项to make out an account with o$d;
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清算||清理债务to make up an account ?tqTG2!(  
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清洁帐目||与…停止交易to close ones account with > 5/dmHPc  
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结帐to close an account MA(\r  
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清理未付款to ask an account||to demand an account jGR_EE  
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结清差额to balance the account with >AN`L`%2  
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清算to settle an account||to liquidate an account||to square an account *Z|!%C  
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审查帐目||监查帐目to audit an account u6t.$a!5  
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检查帐目to examine an account -HZvz[u  
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转入A的帐户to charge the amount to As account aWOApXJ  
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以计帐方式付款to pay on account )3h=V^rm  
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代理某人||为某人on ones account||on account of one `hM]5;0  
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为自己计算||独立帐目on ones own account \&@Tq-o  

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由某人收益并负风险on ones account and risk||for ones account and risk $qg5m,1?  
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由某人负担for ones account||for account of one lG fO  
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按某人指示||列入某人帐户by order and for account of one 1MfRFv  
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列入5月份帐目for May account j(/"}d3osm  
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编入某中帐项下to pass to the account of||to place to the account of w V27  
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寄出清算书to send in an account||to send in render an account 2/B(T5PY@  
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支票薄cheque book V%Y.N4H  
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支票陈票人cheque drawer >4LX!^V"  
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持票人cheque holder Qbt fKn95  
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不记名支票cheque to bearer||bearer cheque h>bmHQ  
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记名支票||认人支票cheque to order 7@+0E2'  
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到期支票antedated cheque  b$rBxe\  
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未到期支票postdated cheque ,ZMYCl]  
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保付支票certified cheque 1(On. Y=   
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未获兑现支票，退票returned cheque jW
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横线支票crossed cheque aASnk2DFd  
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普通横线general crossing I&1Mh4yu  
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特别横线special crossing 4:6@9.VVT  
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空白支票blank cheque [DjdR_9*I  
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失效支票，过期支票stale cheque sjShm  
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普通支票open cheque [Hn+r&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nSd?P'PFg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yVh]hL#4+w  
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支票换现金||兑现to cash a cheque m0=CD  
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清理票款to clear a cheque 3~Ipcr B  
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保证兑现to certify a cheque '1.T-.4>&  
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填写支票数额to fill up a cheque oVmGZhkA@'  
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支票上划线to cross a cheque 9^Wj<  
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开发支票to make out a cheque ,)oUdwR k  
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签发支票，开立支票to draw a cheque||to issue a cheque WW==  
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透支支票to overdraw a cheque . 6Bz48*  
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背书支票to endorse a cheque y4M<L. RO  
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请付票款||清付票款to pay a cheque||to honour a cheque =@{H7z(p&  
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支票退票to dishonour a cheque pB
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拒付支票to refuse a cheque W%~ S~wx  
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拒付支票to stop payment of a cheque oOQnV(I  
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提示要求付款to present for payment "&L<u0KHG  
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见票即付持票人payable to bearer 6RzTSb  
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支付指定人payable to order f+L )x  
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已过期||无效out of date||stale PjRKYa_U  
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请给出票人R/D||refer to drawer 0]i#1Si~@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #pOW2 Uj8\  
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文字与数字不一致words and figures differ 0=-h9W{zI  
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支票 PJkEBdM.  
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时间已过account closed Lqwc:%Y:_  
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更改处应加盖印章alterations require initials UW)k]@ L  
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时间已过effects not cleared 7\5 [lM  
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停止付款payment stopped DAc jx:~  
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支票毁损cheque mutilated M 62V NYt  

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汇款||寄钱to remit||to send money x!LUhX '  
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寄票供取款||支票支付to send a cheque for payment 2Ni2Gkf@  
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寄款人a remitter `Mp]iD{  
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收款人a remittee C.(<KV{b  
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国外汇票foreign Bill H6e^"E  
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国内汇票inland Bill )lH?XpfTjm  
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跟单汇票documentary bill #N,\c@Gy  
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空头汇票accommodation bill ]Jv Z:'g}  
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原始汇票original bill ${e(#bvGZ  
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改写||换新票据renewed bill VJuPC  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 !A!zG)Ue<  
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…months after date||…months after date…月后付款 z,/dYvT<  
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见票后…日付款…days after sight||…days sight $0cMrf@  
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见票后…月付款…months after sight||…months sight d5sGt#   
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同组票据set of bills QF-.")Z  
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单张汇票sola of exchange||sole of exchange EKwS~G.b!  
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远期汇票usance bill||bill at usance V 9=y@`;  
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长期汇票long bill r@s, cCK9?  
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短期汇票short bill Y^3tk}yru  
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逾期汇票overdue bill _k6N(c2Nd  
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宽限日期days of grace ojyG|Y  
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电汇telegraphic transfer （T.T） 4b7}Sr=`  
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邮汇postal order||postal note （Am.）||post office order||money order O
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本票promissory note （P/N） {/B) YR  
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押汇负责书||押汇保证书letter of hypothecation $,6=.YuY  
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副保||抵押品||付属担保物collateral security >@EQarD  
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担保书trust receipt||letter of indemnity @?gH3Y_  
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承兑||认付acceptance kMwt&6wS  
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单张承兑general acceptance 
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有条件承兑qualified acceptance NWoZDsu  
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附条件认付conditional acceptance -R&h?ec  
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部分认付partial acceptance   e=2;z