[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。   _mn4z+  
会计报表statement of account U 26I z  
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往来帐目account current 00$W>G
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现在往来帐||存款额current accout czT$mKj3  
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销货帐account sales PVvG  
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共同计算帐项joint account AFY;;_Xks  
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未决帐项outstanding account S[%86(,*gP  
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贷方帐项credit account||creditor account 19lx;^b  
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借方帐项debit account||debtor account #kxg|G[Ol  
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应付帐||应付未付帐account payable ~Ipl'cE  
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应收帐||应收未收帐account receivable $A ( #^&  
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新交易||新帐new account Ye,E7A*L  
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未决帐||老帐old account  /y1,w JI  
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现金帐cash account k%.IIVRx  
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流水帐running account t\'URpa+5%  
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暂记帐||未定帐suspense account 3 "cAwU9
 
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过期帐||延滞帐overdue account||pastdue account )x8Izn  
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杂项帐户sundry account Dy5'm?  
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详细帐单||明细表detail account ix6j=5{  
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呆帐bad account ax,%07hJ  
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会计项目title of account "Q-TLN5(  
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会计薄||帐薄account-book 4E<iIA\
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营业报告书||损益计算表account of budiness||business report 6f{Kj)  
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借贷细帐||交验帐account rendered 8<{)|GoqB  
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明细帐account stated Fzt{^%\`  
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与…银行开立一户头to open an account with J7c( qGJI2  
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与…银行建立交易to keep account with au1uFu-  
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继续记帐to keep account ?:H4Xd7  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with suiO%H^t  
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清算||清理债务to make up an account Kg4\:A7Sa.  
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清洁帐目||与…停止交易to close ones account with 4AW-'W  
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结帐to close an account f=:ycd!  
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清理未付款to ask an account||to demand an account wo>7^ZA  
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结清差额to balance the account with Wz{,N07Q#{  
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清算to settle an account||to liquidate an account||to square an account y Ny,$1  
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审查帐目||监查帐目to audit an account } B1f_T  
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检查帐目to examine an account @3*S:;x  
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转入A的帐户to charge the amount to As account >uLWfk+y1  
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以计帐方式付款to pay on account #M ;j*IBl*  
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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 A'6-E{  
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由某人收益并负风险on ones account and risk||for ones account and risk .+) AeGh  
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由某人负担for ones account||for account of one ~e<^jhpJ
 
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按某人指示||列入某人帐户by order and for account of one 'ws@I?!r  
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列入5月份帐目for May account @rP#ktz]  
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编入某中帐项下to pass to the account of||to place to the account of ~K@p`CRbV  
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寄出清算书to send in an account||to send in render an account FtW=Cc`hC_  
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支票薄cheque book OUhlQq\  
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支票陈票人cheque drawer G%fXHAs.+  
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持票人cheque holder [(; .D  
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不记名支票cheque to bearer||bearer cheque !{F\\D/  
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记名支票||认人支票cheque to order -I:L6ft8  
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到期支票antedated cheque %_(^BZd  
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未到期支票postdated cheque PKZMuEEy,  
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保付支票certified cheque B$G9#G6pZ  
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未获兑现支票，退票returned cheque 6RfS_  
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横线支票crossed cheque }-@h H(  
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普通横线general crossing =.IAd<C  
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特别横线special crossing |H %,>r`9S  
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空白支票blank cheque
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失效支票，过期支票stale cheque -l<[CI  
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普通支票open cheque 8 5{@&T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1ifPc5j}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N lB%Qu  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque jxZd =%7Q  

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保证兑现to certify a cheque (L"G,l  
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填写支票数额to fill up a cheque rY(^6[!  
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支票上划线to cross a cheque v,mn=Q&9  
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开发支票to make out a cheque 'q{|p+  
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签发支票，开立支票to draw a cheque||to issue a cheque mYqRN1%  
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透支支票to overdraw a cheque 44_CT?t<  
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背书支票to endorse a cheque #zc{N"!  
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请付票款||清付票款to pay a cheque||to honour a cheque 6WX+p3Kv  
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支票退票to dishonour a cheque C6( WnO{6  
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拒付支票to refuse a cheque zq&,KZ  
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拒付支票to stop payment of a cheque '1yy&QUZq  
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提示要求付款to present for payment xYCX}bksh  
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见票即付持票人payable to bearer GS4 HYF  
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支付指定人payable to order P 2;I0 !  
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已过期||无效out of date||stale vS|uN(a.P  
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请给出票人R/D||refer to drawer Ge]2g0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )m Uc !TP  
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文字与数字不一致words and figures differ N{<=s]I%x  
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支票 d M&BnI  
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时间已过account closed 0=r.I}x  
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更改处应加盖印章alterations require initials &1DU]|RoT&  
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时间已过effects not cleared z6K"}C%  
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停止付款payment stopped U'nz3  
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支票毁损cheque mutilated *FkG32k  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 4425,AR  
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寄款人a remitter ;(Q4x"?I  
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收款人a remittee vMXS%Q  
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国外汇票foreign Bill ) =<,$|g  
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国内汇票inland Bill c<j2wKz  
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跟单汇票documentary bill 0(;d<u)fS  
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空头汇票accommodation bill )eNR4nF  
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原始汇票original bill ^0R.U+?+  
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改写||换新票据renewed bill D*Y4B?,  
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即期汇票sight bill||bill on demand <k'=_mC_  
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…days after date||…days after date…日后付款 D0tmNV@  
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…months after date||…months after date…月后付款 3qPj +@  
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见票后…日付款…days after sight||…days sight [!4p5;  
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见票后…月付款…months after sight||…months sight s<[%76Y!  
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同组票据set of bills 1q<BYc+z  
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单张汇票sola of exchange||sole of exchange 2J =K\ L  
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远期汇票usance bill||bill at usance L8N`<a5T  
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长期汇票long bill -`gqA%#+  
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短期汇票short bill Ro$'|}(+A  
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逾期汇票overdue bill .}S9C]d:a  
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宽限日期days of grace J`a$"G B.  
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电汇telegraphic transfer （T.T） N|5J-fR&  
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邮汇postal order||postal note （Am.）||post office order||money order m07= _4  
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本票promissory note （P/N） z[X>>P3<n  
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押汇负责书||押汇保证书letter of hypothecation V @8+  
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副保||抵押品||付属担保物collateral security OAO|HH  
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担保书trust receipt||letter of indemnity U;u
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承兑||认付acceptance xX$'u"dsA  
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单张承兑general acceptance <5(P4cm9  
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有条件承兑qualified acceptance `~0)}K.F  
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附条件认付conditional acceptance .anXsjD%W  
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部分认付partial acceptance   hB/4.K]8