[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。   pC~M5(F_  
会计报表statement of account y{KYR)  
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往来帐目account current R53^3"q~  
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现在往来帐||存款额current accout NkV81?  
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销货帐account sales j
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共同计算帐项joint account A$M8w9  
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未决帐项outstanding account uBK0+FLL@  
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贷方帐项credit account||creditor account uPq@6,+  
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借方帐项debit account||debtor account w4fQ~rcUIc  
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应付帐||应付未付帐account payable @j!(at4B  
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应收帐||应收未收帐account receivable A%2B3@1'q  
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新交易||新帐new account `Se2f0",  
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未决帐||老帐old account c4u/tt.)  
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现金帐cash account -wrVEH8  
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流水帐running account fgs@oaoZ  
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暂记帐||未定帐suspense account Qu1&$oO  
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过期帐||延滞帐overdue account||pastdue account  B$6KI  
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杂项帐户sundry account %.hJDX\j
 
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详细帐单||明细表detail account .8Bu%Sf  
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呆帐bad account `u}_O(A1pA  
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会计项目title of account aXQS0>G%(  
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会计薄||帐薄account-book VsJ+-IHm  
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营业报告书||损益计算表account of budiness||business report &BLCP d  
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借贷细帐||交验帐account rendered I]`RvT  
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明细帐account stated s BB[u'h!  
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与…银行开立一户头to open an account with Bkd$'
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与…银行建立交易to keep account with 0: a2ER|J  
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继续记帐to keep account aaig1#a@1b  
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与…有交易to have an account with zawu(3?~)5  
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作成会计帐||有往来帐项to make out an account with @KK6JyOTQ  
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清算||清理债务to make up an account O3@DU#N&s  
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清洁帐目||与…停止交易to close ones account with >t3_]n1e  
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结帐to close an account n"htx|v  
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清理未付款to ask an account||to demand an account 6p4BsWPx  
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结清差额to balance the account with t`z"=S  
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清算to settle an account||to liquidate an account||to square an account :|s8v2am  
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审查帐目||监查帐目to audit an account oh
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检查帐目to examine an account D`JBK?~  
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转入A的帐户to charge the amount to As account =:&xdphZ+  
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以计帐方式付款to pay on account @GN2v,WA?  
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代理某人||为某人on ones account||on account of one _iJ~O1qx,w  
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为自己计算||独立帐目on ones own account !1)aie+p6  
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由某人收益并负风险on ones account and risk||for ones account and risk X`D2w:  
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由某人负担for ones account||for account of one (t-hi8"  
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按某人指示||列入某人帐户by order and for account of one DO:,PZX  
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列入5月份帐目for May account RM|J |R  
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编入某中帐项下to pass to the account of||to place to the account of -%`~3*L  
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寄出清算书to send in an account||to send in render an account Fv~lasW[  
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支票薄cheque book [9"
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支票陈票人cheque drawer =d{6=2Pt  
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持票人cheque holder sq'm)g  
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不记名支票cheque to bearer||bearer cheque (]#^q8)]\9  
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记名支票||认人支票cheque to order J8:s=#5  
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到期支票antedated cheque
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未到期支票postdated cheque #kW=|8X  
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保付支票certified cheque <,~OcJG(   
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未获兑现支票，退票returned cheque }WsPuo  
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横线支票crossed cheque ?IGp?R^j"  
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普通横线general crossing 5=TgOS]R  
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特别横线special crossing s-CAo~,  

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空白支票blank cheque ei= 4u'  
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失效支票，过期支票stale cheque <f7 O3 >  
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普通支票open cheque :%gc Sm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oRbWqN` F.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RC7F/|w.z  
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支票换现金||兑现to cash a cheque @*hv|zjs  
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清理票款to clear a cheque $PM
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保证兑现to certify a cheque Gm- "?4(  
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填写支票数额to fill up a cheque q;AD#A|\  
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支票上划线to cross a cheque @C-dCC?  
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开发支票to make out a cheque O[Z$~  
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签发支票，开立支票to draw a cheque||to issue a cheque bN?*p($/  
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透支支票to overdraw a cheque _ (b4|hJ'  
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背书支票to endorse a cheque v 0r:qku  
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请付票款||清付票款to pay a cheque||to honour a cheque ="T}mc  
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支票退票to dishonour a cheque q|YnNk>1  
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拒付支票to refuse a cheque o ^w^dgJ  
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拒付支票to stop payment of a cheque "=?JIQ  
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提示要求付款to present for payment GLY,
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见票即付持票人payable to bearer [Qkj}  
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支付指定人payable to order Md
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已过期||无效out of date||stale W*c^(
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请给出票人R/D||refer to drawer I L8&MA%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ft2ZZ<As  
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文字与数字不一致words and figures differ /4BYH?*  
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支票 Z;U\h2TY  
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时间已过account closed (j}Wt8  
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时间已过effects not cleared +>h'^/rAE  
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停止付款payment stopped &_6B{Q  
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支票毁损cheque mutilated \h/aD1&g  
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汇款||寄钱to remit||to send money h "r)z6Q/  
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寄票供取款||支票支付to send a cheque for payment cbA90 8@s  
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寄款人a remitter mm<rdo(`  
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收款人a remittee Y_ &)>;  
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国外汇票foreign Bill ZA4vQDW  
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国内汇票inland Bill a2un[$Jq`  
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跟单汇票documentary bill 5Y97?n+6  
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空头汇票accommodation bill A|d(5{:N  
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原始汇票original bill e'zG=  
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改写||换新票据renewed bill 4`7:gfrO,  
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即期汇票sight bill||bill on demand _ZfJfd~  
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…days after date||…days after date…日后付款 Xo>P?^c4?  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight /K"koV;  
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见票后…月付款…months after sight||…months sight ~ b;%J:  
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同组票据set of bills &JM|u ww?1  
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单张汇票sola of exchange||sole of exchange :Uf\r `a9  
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远期汇票usance bill||bill at usance JZP>`c21y]  
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长期汇票long bill jX79N m|  
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短期汇票short bill C{<qc,!4  
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逾期汇票overdue bill 18
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宽限日期days of grace wIIxs_2Q0c  
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电汇telegraphic transfer （T.T） j()<.h;'  
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邮汇postal order||postal note （Am.）||post office order||money order _6v|k}tW'Y  
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本票promissory note （P/N） h[M ~cZ{  
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押汇负责书||押汇保证书letter of hypothecation e#MEDjm/)g  
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副保||抵押品||付属担保物collateral security I6d4<#Q@L  
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担保书trust receipt||letter of indemnity ZtPq*/'  
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承兑||认付acceptance =l?F_  
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单张承兑general acceptance Zi5d"V[}T  
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有条件承兑qualified acceptance QZ!;` ?(  
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附条件认付conditional acceptance ,2\?kPoc8  
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部分认付partial acceptance   gPs%v`y)*D