[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。   |j c87(x<  
会计报表statement of account #jK{)%}mA  
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往来帐目account current dIMs{!  
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现在往来帐||存款额current accout &!Y^DR/  
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销货帐account sales "'dt"x)  

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共同计算帐项joint account Vh4z+J OC  
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未决帐项outstanding account ; #e-pkV  
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贷方帐项credit account||creditor account ) Q]kUG#`  
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借方帐项debit account||debtor account JzCfs<D  
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应付帐||应付未付帐account payable Yq3(,  
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应收帐||应收未收帐account receivable N{ ; {<C9Z  
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新交易||新帐new account *+lnAxRa?  
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未决帐||老帐old account F2OU[Z,-]  

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现金帐cash account o7&Z4(V  
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流水帐running account zxTm`Dh;[
 
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暂记帐||未定帐suspense account **dGK_^T0  
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过期帐||延滞帐overdue account||pastdue account ^7~=+0cF]  
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杂项帐户sundry account 6D/5vM1   
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详细帐单||明细表detail account z| i$eF;x3  
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呆帐bad account VCkhK9(N  
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会计项目title of account =r:D]?8oC  
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会计薄||帐薄account-book /,c9&it(M  
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营业报告书||损益计算表account of budiness||business report 'hg, W]  
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借贷细帐||交验帐account rendered QJvA  
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明细帐account stated g>T'R Vb  
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与…银行开立一户头to open an account with 8{epy  
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与…银行建立交易to keep account with m:ITyQ+  
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继续记帐to keep account ERCW5b[RT  

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与…有交易to have an account with < eQS16  
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作成会计帐||有往来帐项to make out an account with G0xk @SE  
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清算||清理债务to make up an account xpRQ"6  
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清洁帐目||与…停止交易to close ones account with ~eA7:dZLb  
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结帐to close an account HT[<~c  
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清理未付款to ask an account||to demand an account P!0uA kt9C  
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结清差额to balance the account with wS hsu_(i  
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清算to settle an account||to liquidate an account||to square an account K*d+
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审查帐目||监查帐目to audit an account ?WKFDL'_0j  
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检查帐目to examine an account  ;S7MP`o@  
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转入A的帐户to charge the amount to As account wJNiw)C  
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以计帐方式付款to pay on account b>er'U  
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代理某人||为某人on ones account||on account of one &'
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为自己计算||独立帐目on ones own account $BXZFC_1S  
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由某人收益并负风险on ones account and risk||for ones account and risk c>6dlWTqX  
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由某人负担for ones account||for account of one |-a5|3  
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按某人指示||列入某人帐户by order and for account of one ;4 >YPH  
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列入5月份帐目for May account /99S<U2ej  
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编入某中帐项下to pass to the account of||to place to the account of &&T\P
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寄出清算书to send in an account||to send in render an account xvw@'|  
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支票薄cheque book =1sGT;>  
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支票陈票人cheque drawer iZY4+
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持票人cheque holder %hDx UZ#0  
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不记名支票cheque to bearer||bearer cheque ^/]w}C#:d  
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记名支票||认人支票cheque to order qlSI|@CO  
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到期支票antedated cheque ]gjQy.c|  
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未到期支票postdated cheque I]GG mN  
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保付支票certified cheque [=<vapZt  
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未获兑现支票，退票returned cheque Nk63F&J7e  
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横线支票crossed cheque ;*%3J$T+  
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普通横线general crossing "DO|B=EejP  
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特别横线special crossing ^ >wlj  
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空白支票blank cheque gmqA 5W~y  
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失效支票，过期支票stale cheque C'~Eq3  
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普通支票open cheque &w!(.uDO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A$g'/QM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qTrM*/m:]L  
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支票换现金||兑现to cash a cheque w~C\ 5 i  
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清理票款to clear a cheque o)f$ 7.  
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保证兑现to certify a cheque -FF#+Z$  
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填写支票数额to fill up a cheque }hE!0q~MfM  
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支票上划线to cross a cheque ;}lsD1S:  
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开发支票to make out a cheque _?]W%R|  
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签发支票，开立支票to draw a cheque||to issue a cheque j u&v4]  
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透支支票to overdraw a cheque `,O"^zR)z  
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背书支票to endorse a cheque Rh!m1Q(-  
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请付票款||清付票款to pay a cheque||to honour a cheque Aj]/A  
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支票退票to dishonour a cheque iMv):1p>8  
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拒付支票to refuse a cheque g##<d(e!}  
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拒付支票to stop payment of a cheque mE;^B%v
 
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提示要求付款to present for payment G*=&yx."E  
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见票即付持票人payable to bearer *%\Xw*\0  
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支付指定人payable to order j+>[~c;0)  
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已过期||无效out of date||stale N A_8<B^  
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请给出票人R/D||refer to drawer K47.zu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C?MKbD=K  
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文字与数字不一致words and figures differ Dw 5Ze  
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支票 Q<DXDvL  
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时间已过account closed U6o]7j&6  
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更改处应加盖印章alterations require initials uKTYb# E7  
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时间已过effects not cleared dj4a)p|YN  
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停止付款payment stopped 1(_[awBx  
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支票毁损cheque mutilated +.rE|)BPy  
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汇款||寄钱to remit||to send money A;6ew
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寄票供取款||支票支付to send a cheque for payment KdzV^6K<c  
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寄款人a remitter Z.rhM[*+0C  
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收款人a remittee Uc ; S@  
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国外汇票foreign Bill DK'S4%;Sp  
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国内汇票inland Bill lS!O(NzqE'  
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跟单汇票documentary bill M~y}0Ik  
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空头汇票accommodation bill )t:8;;W@Ir  
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原始汇票original bill /#q6.du  
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改写||换新票据renewed bill D^U?!S&4~  
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即期汇票sight bill||bill on demand R:f ,g 2  
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…days after date||…days after date…日后付款 T{=&>pNK[  
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…months after date||…months after date…月后付款 ][YC.J  
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见票后…日付款…days after sight||…days sight C\^,+)Y\~  
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见票后…月付款…months after sight||…months sight \BO6.;jA  
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同组票据set of bills 0ZZ Wj%  
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单张汇票sola of exchange||sole of exchange t >.=q:  
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远期汇票usance bill||bill at usance o%0To{MAF-  
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长期汇票long bill 7<Y aw,G  
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短期汇票short bill .1_kRy2*.  
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逾期汇票overdue bill ^`Hb7A(  
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宽限日期days of grace aK7}}  
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电汇telegraphic transfer （T.T） JV_VM{w{K  
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邮汇postal order||postal note （Am.）||post office order||money order T''<yS  
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本票promissory note （P/N） vo%"(!  
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押汇负责书||押汇保证书letter of hypothecation [^^Pl:+  
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副保||抵押品||付属担保物collateral security 1vtC4`  
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担保书trust receipt||letter of indemnity {^
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承兑||认付acceptance c*\;!dbP  
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单张承兑general acceptance m^=El7+  
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有条件承兑qualified acceptance e =r b  
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附条件认付conditional acceptance  ?r@^9  
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部分认付partial acceptance   #V%98|"