[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。   wZ
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会计报表statement of account N1c=cZ
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往来帐目account current d(T4Kd$r  
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现在往来帐||存款额current accout cz>,sz~i  
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销货帐account sales "is(  

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共同计算帐项joint account sgX!4wG&Z  
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未决帐项outstanding account 2$JGhgDI  
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贷方帐项credit account||creditor account {PHH1dC{  
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借方帐项debit account||debtor account BUO5g8m{  
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应付帐||应付未付帐account payable mmAm@/  
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应收帐||应收未收帐account receivable b_0THy.Z  
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新交易||新帐new account ;[v!#+yml  
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未决帐||老帐old account {%V(Dd[B6  
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现金帐cash account =kjKK
  
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流水帐running account *;7y 5ZJ  
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暂记帐||未定帐suspense account /F*Y~>*% 1  
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过期帐||延滞帐overdue account||pastdue account ! [9$ru  
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杂项帐户sundry account %{-r'Yi%  
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详细帐单||明细表detail account G*_qqb{B  
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呆帐bad account bYO['ORr@  
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会计项目title of account g(9kc<`3'D  
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会计薄||帐薄account-book !_FTy^@c2  
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营业报告书||损益计算表account of budiness||business report zhJ0to[%?  
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借贷细帐||交验帐account rendered tW a'[2L  
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明细帐account stated !9.F I{W  
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与…银行开立一户头to open an account with na|sKE;{  
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与…银行建立交易to keep account with r6kJV4I=re  
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继续记帐to keep account ^`B;SSV  
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与…有交易to have an account with t0GJ$])  
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作成会计帐||有往来帐项to make out an account with )P>/g*  
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清算||清理债务to make up an account gO)":!_n W  
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清洁帐目||与…停止交易to close ones account with ]%y>l j?Y  
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结帐to close an account d#]hqy  
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清理未付款to ask an account||to demand an account ^!d0abA  
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结清差额to balance the account with 3F@P$4!#l  
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清算to settle an account||to liquidate an account||to square an account gFKJbjT|  
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审查帐目||监查帐目to audit an account x(vQ%JC  
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检查帐目to examine an account 5.oIyC^Ik  
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转入A的帐户to charge the amount to As account ?KOw~-u  

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以计帐方式付款to pay on account {\(MMTQ  
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代理某人||为某人on ones account||on account of one QJRnpN/
 
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为自己计算||独立帐目on ones own account ~cCMLK em  
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由某人收益并负风险on ones account and risk||for ones account and risk H{vKk  
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由某人负担for ones account||for account of one 9+^)?JUYll  
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按某人指示||列入某人帐户by order and for account of one p@su:B2Rl  
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列入5月份帐目for May account "mW'tm1+  
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编入某中帐项下to pass to the account of||to place to the account of _TOWqV^  
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寄出清算书to send in an account||to send in render an account phuiLW{&  
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支票薄cheque book tF`L]1r>  
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支票陈票人cheque drawer {r&mNbz  
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持票人cheque holder m4hkV>$d  
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不记名支票cheque to bearer||bearer cheque iWf+wC|  
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记名支票||认人支票cheque to order ?$f.[;mh  
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到期支票antedated cheque M%S7cIX ]F  
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未到期支票postdated cheque UA6id|G  
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保付支票certified cheque _nMd  
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未获兑现支票，退票returned cheque 9p W~Gz  
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横线支票crossed cheque 0~qc,-)3  
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普通横线general crossing 9&Jf4lC94  
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特别横线special crossing G"<#tif9K  
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空白支票blank cheque HOP*QX8C%  
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失效支票，过期支票stale cheque Dkz/hg:q  
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普通支票open cheque f{P1.?a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Cyg2o<O@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ix!xLm9\  
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支票换现金||兑现to cash a cheque 7f>=-sv  
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清理票款to clear a cheque = lo.LFV  
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保证兑现to certify a cheque sINQ?4_8T  
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填写支票数额to fill up a cheque >#]A2,  
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支票上划线to cross a cheque kXz~ez 7  
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开发支票to make out a cheque Aw#<:6-  
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签发支票，开立支票to draw a cheque||to issue a cheque K\K& K~Z  

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透支支票to overdraw a cheque `EKf1U\FI  
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背书支票to endorse a cheque Q
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请付票款||清付票款to pay a cheque||to honour a cheque +yL;?+s>=  
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支票退票to dishonour a cheque 75\ZD-{T:  
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拒付支票to refuse a cheque aImzK/  
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拒付支票to stop payment of a cheque &g?GF\Y  
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提示要求付款to present for payment I[E 6N2  
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见票即付持票人payable to bearer jr6 0;oK+  
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支付指定人payable to order _qB ._  
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已过期||无效out of date||stale !w 7/G  
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请给出票人R/D||refer to drawer kw59`z Es  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9swHa  
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文字与数字不一致words and figures differ !$n@:W/  
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支票 7fqQ  
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时间已过account closed huqtk4u  
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更改处应加盖印章alterations require initials Op0*tj2i),  
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时间已过effects not cleared pYcs4f!?p  
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停止付款payment stopped t a95]|z"j  
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支票毁损cheque mutilated bB0/FiY7o  
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汇款||寄钱to remit||to send money I3 6@x`f  
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寄票供取款||支票支付to send a cheque for payment |./:A5_h  
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寄款人a remitter =zH)R0!eG  
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收款人a remittee 8'E7Uj  
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国外汇票foreign Bill -5v{p  
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国内汇票inland Bill K:e[#b8:R  
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跟单汇票documentary bill <FR!x#!   
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空头汇票accommodation bill uwi.Sg11  
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原始汇票original bill (i\{hq/  
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改写||换新票据renewed bill jUZ$vyT  
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即期汇票sight bill||bill on demand #Ry Ta /L  
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…days after date||…days after date…日后付款 6wbH{}\ll  
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…months after date||…months after date…月后付款 A@Zqh<,Ud  
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见票后…日付款…days after sight||…days sight p/l">d]+  
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见票后…月付款…months after sight||…months sight j B1ZF#  
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同组票据set of bills @KHY8y7  
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单张汇票sola of exchange||sole of exchange C CLc,r>)  
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远期汇票usance bill||bill at usance ?'H+u[1.  
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长期汇票long bill R>5Xv%R  
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短期汇票short bill #W.vX=/*  
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逾期汇票overdue bill xoGrXt9&  
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宽限日期days of grace "(dI/}  
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电汇telegraphic transfer （T.T） ]Wjcr2Wq  
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邮汇postal order||postal note （Am.）||post office order||money order vSv1FZu*  
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本票promissory note （P/N） Y" rODk1  
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押汇负责书||押汇保证书letter of hypothecation [f[Wz{Q#Y  
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副保||抵押品||付属担保物collateral security wa`c3PQGu  
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担保书trust receipt||letter of indemnity xD~r Q$6sI  
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承兑||认付acceptance S;D]
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单张承兑general acceptance U}k@%m,  
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有条件承兑qualified acceptance G!G:YVWXP  
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附条件认付conditional acceptance x2r .4  
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部分认付partial acceptance   N`3^:EJL8