[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。   [3O^0-:6E  
会计报表statement of account r]A"Og_U  
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往来帐目account current L`9TB"0R+  
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现在往来帐||存款额current accout 3iE
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销货帐account sales 9[cp7
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共同计算帐项joint account ;% 2wGT  
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未决帐项outstanding account cVO ,~I\\  
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贷方帐项credit account||creditor account 9|' |BC  
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借方帐项debit account||debtor account :6XguU  
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应付帐||应付未付帐account payable j5PL
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应收帐||应收未收帐account receivable C)NC&fV  
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新交易||新帐new account *myG"@P4hW  
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未决帐||老帐old account Bs[nV}c>>  
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现金帐cash account ['z!{Ez  
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流水帐running account l[ne/O JJ  
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暂记帐||未定帐suspense account (zG.aaz*C  
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过期帐||延滞帐overdue account||pastdue account Q.+|xwz  
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杂项帐户sundry account ,`32!i  
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详细帐单||明细表detail account /4$4h;_8  
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呆帐bad account 
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会计项目title of account cu&,J#r%  
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会计薄||帐薄account-book aRJcSV  
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营业报告书||损益计算表account of budiness||business report K-eY|n  
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借贷细帐||交验帐account rendered ,RxYd6  
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明细帐account stated k+^'?D--'P  
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与…银行开立一户头to open an account with 'b/<x|  
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与…银行建立交易to keep account with /mM2 M-  
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继续记帐to keep account Oco YV J  
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与…有交易to have an account with sZ&G%o  
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作成会计帐||有往来帐项to make out an account with $2~\eG=u H  
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清算||清理债务to make up an account ,m=4@ofX  
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清洁帐目||与…停止交易to close ones account with A"5z6A4WB  
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结帐to close an account fq[;%cr4  
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清理未付款to ask an account||to demand an account <#GB[kQa  
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结清差额to balance the account with YXurYwV  
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清算to settle an account||to liquidate an account||to square an account jw}}^3.  
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审查帐目||监查帐目to audit an account wkqX^i7ls  
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检查帐目to examine an account p[lNy{u~M  
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转入A的帐户to charge the amount to As account `LAR@a5i  
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以计帐方式付款to pay on account ae"]\a\&1o  
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代理某人||为某人on ones account||on account of one VhjM>(  
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为自己计算||独立帐目on ones own account r<F hY  
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由某人收益并负风险on ones account and risk||for ones account and risk g;$Xq)Dd  
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由某人负担for ones account||for account of one +w@M~?>  
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按某人指示||列入某人帐户by order and for account of one l]~n3 IK"  
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列入5月份帐目for May account V=fEPM  
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编入某中帐项下to pass to the account of||to place to the account of xss`Y,5?  
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寄出清算书to send in an account||to send in render an account >^XBa*4;Y  
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支票薄cheque book 6#IU*  
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支票陈票人cheque drawer
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持票人cheque holder r5!/[_l  
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不记名支票cheque to bearer||bearer cheque Vp>|hj po  
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记名支票||认人支票cheque to order i1S>yV^l  
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到期支票antedated cheque B<C*  
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未到期支票postdated cheque wm+/e#'&  
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保付支票certified cheque 4wrk 2x[  
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未获兑现支票，退票returned cheque <!pY$  
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横线支票crossed cheque JwJ7=P=c  
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普通横线general crossing W"Gkq!3u{  
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特别横线special crossing A'2w>8  
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空白支票blank cheque  =|9H  
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失效支票，过期支票stale cheque XP@1~$  
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普通支票open cheque 5< ja3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -=(!g&0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A,`8#-AX  
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支票换现金||兑现to cash a cheque -N"&/)  
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清理票款to clear a cheque /IsS;0K%L  
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保证兑现to certify a cheque "U\4:k`:  
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填写支票数额to fill up a cheque A]DTUdL  
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支票上划线to cross a cheque /FIE:Io  
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开发支票to make out a cheque [h,QBz  
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签发支票，开立支票to draw a cheque||to issue a cheque Iyyh!MVF  
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透支支票to overdraw a cheque pbU!dOU~e  
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背书支票to endorse a cheque WASU0
 
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请付票款||清付票款to pay a cheque||to honour a cheque X0n~-m"m  
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支票退票to dishonour a cheque Lg+G
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拒付支票to refuse a cheque )kkhJI*v  
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拒付支票to stop payment of a cheque 9s_,crq5  
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提示要求付款to present for payment iX4Iu3  
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见票即付持票人payable to bearer H[=' ~%
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支付指定人payable to order # Z<a  
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已过期||无效out of date||stale &JtV'@>v  
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请给出票人R/D||refer to drawer Y
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q.()z(M7  
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文字与数字不一致words and figures differ Nq@+'<@p$  
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支票 E]6z8juO6  
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时间已过account closed + Q6l*:<|c  
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更改处应加盖印章alterations require initials 5Fz.Y}  
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时间已过effects not cleared nO)X!dp}J  
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停止付款payment stopped gy;+_'.j  
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支票毁损cheque mutilated Dxk+P! !K  
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汇款||寄钱to remit||to send money {N#KkYH{"  
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寄票供取款||支票支付to send a cheque for payment L=8+_0  
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寄款人a remitter TET`b7G  
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收款人a remittee VnT>K9&3  
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国外汇票foreign Bill gp-T"l  
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国内汇票inland Bill ?r2#. W  
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跟单汇票documentary bill u1c%T@w>Lz  
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空头汇票accommodation bill
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原始汇票original bill )}L??|#  
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改写||换新票据renewed bill v{<[)cr  
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即期汇票sight bill||bill on demand o-cAG{.WC  
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…days after date||…days after date…日后付款 9RwawTM  
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…months after date||…months after date…月后付款 s[Ur~Wvn  
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见票后…日付款…days after sight||…days sight dC1V-x10ju  
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见票后…月付款…months after sight||…months sight *x>3x Qq&  
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同组票据set of bills wLV~F[:  
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单张汇票sola of exchange||sole of exchange {k(eNr,  
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远期汇票usance bill||bill at usance >`jU`bR@  
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长期汇票long bill rbqo"g`  
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短期汇票short bill XUV!C7  
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逾期汇票overdue bill DW(~Qdk  
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宽限日期days of grace jQj,q{eA  
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电汇telegraphic transfer （T.T） y~<@x.  
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邮汇postal order||postal note （Am.）||post office order||money order }l Z>  
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本票promissory note （P/N） w36(p{#vp  
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押汇负责书||押汇保证书letter of hypothecation K6pR8z*?  
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副保||抵押品||付属担保物collateral security vH?9\3  
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担保书trust receipt||letter of indemnity {8NwFN.  
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承兑||认付acceptance :mv`\  
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单张承兑general acceptance -p#,5}  
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有条件承兑qualified acceptance jQt
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附条件认付conditional acceptance ,86K  
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部分认付partial acceptance   3eg5oAZ)G8