[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。   HZZn'u  
会计报表statement of account $*m-R*kt  
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往来帐目account current U6s[`H3I{  
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现在往来帐||存款额current accout $ocdI
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销货帐account sales _@/8gPT*i  
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共同计算帐项joint account 8q7
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未决帐项outstanding account cB&:z)i4  
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贷方帐项credit account||creditor account  9gZ$
 
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借方帐项debit account||debtor account RG`1en  
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应付帐||应付未付帐account payable 0m ? )ROaJ  
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应收帐||应收未收帐account receivable &+R?_Ooibk  
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新交易||新帐new account >o,TZc\  
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未决帐||老帐old account lw5`p,`  
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现金帐cash account xkR0  
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流水帐running account pD]
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暂记帐||未定帐suspense account ?G&ikxl  
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过期帐||延滞帐overdue account||pastdue account 9~YMyg(Z  
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杂项帐户sundry account xn|(9#1o  
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详细帐单||明细表detail account 5E_YEBO/  
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呆帐bad account 3{(/x1a,4  
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会计项目title of account /|#fejPh  
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会计薄||帐薄account-book G9@0@2aY8  
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营业报告书||损益计算表account of budiness||business report eKqk= (  
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借贷细帐||交验帐account rendered 5QO9Q]I#_\  
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明细帐account stated @!d{bQd,  
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与…银行开立一户头to open an account with LB?u8>a' I  
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与…银行建立交易to keep account with i
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继续记帐to keep account K)k<Rh[<  
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与…有交易to have an account with KdbHyg<4  
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作成会计帐||有往来帐项to make out an account with 8Kk(8a&v  
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清算||清理债务to make up an account \:F_xq  
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清洁帐目||与…停止交易to close ones account with x.R4%Z  
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结帐to close an account I?G:p+  
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清理未付款to ask an account||to demand an account Q6 I:"2u 1  
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结清差额to balance the account with \=0Vi6!Mc  
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清算to settle an account||to liquidate an account||to square an account Gjo`&#  
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审查帐目||监查帐目to audit an account /J6rv((  
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检查帐目to examine an account b(O3@Q6[  
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转入A的帐户to charge the amount to As account "o} +Ciul  
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以计帐方式付款to pay on account [-oc>;`=l  
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代理某人||为某人on ones account||on account of one \7'{g@C(  
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为自己计算||独立帐目on ones own account :T !'N\7  
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由某人收益并负风险on ones account and risk||for ones account and risk L.0mk_&  
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由某人负担for ones account||for account of one ly3\e_z:G  
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按某人指示||列入某人帐户by order and for account of one +
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列入5月份帐目for May account dP]\Jo=Yh  
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编入某中帐项下to pass to the account of||to place to the account of :\7X}n
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寄出清算书to send in an account||to send in render an account !Bq3Z?xA}  
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支票薄cheque book #O} ,`[<  
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支票陈票人cheque drawer $#pPZ  
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持票人cheque holder h2J/c#Qvh  
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不记名支票cheque to bearer||bearer cheque hD*SpVIU  
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记名支票||认人支票cheque to order (w/T-*  
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到期支票antedated cheque +kO!Xc%P&  
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未到期支票postdated cheque _Wq  
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保付支票certified cheque VZymM<O  
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未获兑现支票，退票returned cheque a>]uU*Xm  
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横线支票crossed cheque }v!$dr,j'  
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普通横线general crossing B!_mC<*4`X  
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特别横线special crossing +)<wDDC_  
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空白支票blank cheque G{ sOR  
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失效支票，过期支票stale cheque Ba*,-i3ZK  
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普通支票open cheque +HeTtFo{M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5eoska#y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c5l.B#-lY  
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支票换现金||兑现to cash a cheque 28H8l2{[>  
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清理票款to clear a cheque XZJ+h,f  
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保证兑现to certify a cheque Rhz_t@e  
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填写支票数额to fill up a cheque V7[zAq  
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支票上划线to cross a cheque #iWSDy  
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开发支票to make out a cheque C] 9p5Hs  
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签发支票，开立支票to draw a cheque||to issue a cheque RIE5KCrGB  
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透支支票to overdraw a cheque Bj}^\Pc;}  
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背书支票to endorse a cheque F;[T#N:~  
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请付票款||清付票款to pay a cheque||to honour a cheque >O?U=OeD  
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支票退票to dishonour a cheque `|#Qx3n%  
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拒付支票to refuse a cheque \nB8WSvk2W  
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拒付支票to stop payment of a cheque mp?78_I)  
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提示要求付款to present for payment J}@z_^|"mJ  
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见票即付持票人payable to bearer Kryo}  
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支付指定人payable to order !!V#v9{  

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已过期||无效out of date||stale [NIlbjYH  
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请给出票人R/D||refer to drawer ]I.n\2R]om  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X!},8}~J~  
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文字与数字不一致words and figures differ :@xm-.D  
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支票 G"59cv8z4R  
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时间已过account closed 0hn-FH-XE  
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更改处应加盖印章alterations require initials Lru-u:  
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时间已过effects not cleared W Qzj[  
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停止付款payment stopped l\!-2 T6Y  
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支票毁损cheque mutilated 'QH1=$Su  
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汇款||寄钱to remit||to send money wVA|!>v  

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寄票供取款||支票支付to send a cheque for payment /Go K}W}  
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寄款人a remitter $O:w(U  
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收款人a remittee HT _TP q  
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国外汇票foreign Bill &yz&LNn'  
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国内汇票inland Bill dow^*{fqZ  
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跟单汇票documentary bill M_D6i%b^  
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空头汇票accommodation bill M\+*P,i
 
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原始汇票original bill -lRhz!E]  
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改写||换新票据renewed bill DcV<y-`'1  
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即期汇票sight bill||bill on demand q:HoKJv4  
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…days after date||…days after date…日后付款 2neRJ  
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…months after date||…months after date…月后付款 bv\ A,+  
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见票后…日付款…days after sight||…days sight I Ru$oF}  
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见票后…月付款…months after sight||…months sight 5&4F,v[zp  
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同组票据set of bills NR
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单张汇票sola of exchange||sole of exchange Cals?u#U=  
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远期汇票usance bill||bill at usance f L k"tW  
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长期汇票long bill mW$ot.I  
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短期汇票short bill !yCl(XT  
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逾期汇票overdue bill iy 3DX|]  
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宽限日期days of grace 0P:F97"1,  
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电汇telegraphic transfer （T.T） KS>Fl->  
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邮汇postal order||postal note （Am.）||post office order||money order 'Fzuc^G(d  
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本票promissory note （P/N） s{%fi*  
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押汇负责书||押汇保证书letter of hypothecation .??rqaZ=  
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副保||抵押品||付属担保物collateral security NFM-)Z57  
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担保书trust receipt||letter of indemnity RQJ9MGw  
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承兑||认付acceptance ~)!VV)  
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单张承兑general acceptance DwC@"i.  
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有条件承兑qualified acceptance 8Y]}Gb!  

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附条件认付conditional acceptance %L.rcbg:<c  
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部分认付partial acceptance   l+'`BBh*]