[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。   ^Uq"hT(41  
会计报表statement of account 0 V3`rK  
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往来帐目account current Sz#dld Mz  
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现在往来帐||存款额current accout :$?^ID  
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销货帐account sales uIb,n 5  
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共同计算帐项joint account  76j5  
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未决帐项outstanding account YH^h?s  
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贷方帐项credit account||creditor account q#!]5
 
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借方帐项debit account||debtor account y1@ *)| r  
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应付帐||应付未付帐account payable /yn%0Wish  
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应收帐||应收未收帐account receivable 3HI-G.]hC  
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新交易||新帐new account V.U9Q{y
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未决帐||老帐old account -=)Al^V4T  
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现金帐cash account m}oqs0xx  
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流水帐running account ejjL>'G/|%  
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暂记帐||未定帐suspense account 6+s10?  
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过期帐||延滞帐overdue account||pastdue account 2@~hELkk/E  
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杂项帐户sundry account 7yM"G$  
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详细帐单||明细表detail account <QcQ.b  
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呆帐bad account `EJ.L6j$'  
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会计项目title of account BD.>aAi!  
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会计薄||帐薄account-book E'ay @YAp  
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营业报告书||损益计算表account of budiness||business report }gR!]Cs)^  
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借贷细帐||交验帐account rendered qe3d,!  
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明细帐account stated $c0<I59&|  
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与…银行开立一户头to open an account with aT_%G&.  
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与…银行建立交易to keep account with 5>!I6[{  
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继续记帐to keep account ZTg[}+0e  
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与…有交易to have an account with 3'zL,WW  
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作成会计帐||有往来帐项to make out an account with I1 +A$<Fa  
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清算||清理债务to make up an account E@J}(76VS  
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清洁帐目||与…停止交易to close ones account with OD6dMql  
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结帐to close an account AvZOR  
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清理未付款to ask an account||to demand an account qS/ 'Kyp_  
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结清差额to balance the account with L~!Lq4]V\g  
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清算to settle an account||to liquidate an account||to square an account z0 J:"M  
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审查帐目||监查帐目to audit an account 7b*9 Th*a  
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检查帐目to examine an account c8oE,-~  
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转入A的帐户to charge the amount to As account g+QNIM>  
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以计帐方式付款to pay on account "Xj>dB1~  
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代理某人||为某人on ones account||on account of one ?jn";:  
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为自己计算||独立帐目on ones own account S~\u]j^%y  
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由某人收益并负风险on ones account and risk||for ones account and risk Mo&Po9  
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由某人负担for ones account||for account of one Jm3iYR+,  
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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 O^4Ko}  
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编入某中帐项下to pass to the account of||to place to the account of ?q hme   
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寄出清算书to send in an account||to send in render an account /Avl&Rd  
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支票薄cheque book 5#$5ct  
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支票陈票人cheque drawer \bumB<w(]  
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持票人cheque holder Oz7
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不记名支票cheque to bearer||bearer cheque x)!NB99(tC  
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记名支票||认人支票cheque to order \k)(:[^FY  
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到期支票antedated cheque M}BqSzd*  
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未到期支票postdated cheque PK|"+I0  
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保付支票certified cheque [_?dpaTt  
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未获兑现支票，退票returned cheque T?'Vb  
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横线支票crossed cheque Zqnwf  
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普通横线general crossing ~kW[d1'c  
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特别横线special crossing %\2w 1  
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空白支票blank cheque H~Fb=.h]U  
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失效支票，过期支票stale cheque fNnemn@>  
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普通支票open cheque A%$ZB9#zQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yhpeP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R#x~f  
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支票换现金||兑现to cash a cheque d^sm;
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清理票款to clear a cheque GF=rGn@,)`  
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保证兑现to certify a cheque +xc1cki_{  
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填写支票数额to fill up a cheque +-*Ww5Zti  
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支票上划线to cross a cheque x<fF1];  
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开发支票to make out a cheque # zbAA<f  
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签发支票，开立支票to draw a cheque||to issue a cheque -$2a@K,i  
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透支支票to overdraw a cheque R0A|}Ee*  
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背书支票to endorse a cheque = G,wR'M  
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请付票款||清付票款to pay a cheque||to honour a cheque {TL.2  
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支票退票to dishonour a cheque u _mtdB'  
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拒付支票to refuse a cheque j"F?^0aR,Q  
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拒付支票to stop payment of a cheque BICG@  
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提示要求付款to present for payment OAauD$Hh  
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见票即付持票人payable to bearer [} zzG@g,J  
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支付指定人payable to order xwF mY'o  
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已过期||无效out of date||stale w7@TM%nS  
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请给出票人R/D||refer to drawer L</k+a?H!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xG(xG%J  
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文字与数字不一致words and figures differ kV+%(Gl8  
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支票 ]h?q1   
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时间已过account closed g<N;31:c\  
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更改处应加盖印章alterations require initials \xlG3nz  
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时间已过effects not cleared )q66^%;S  
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停止付款payment stopped <iA\ZS:  
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支票毁损cheque mutilated AhD C5ue=  
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汇款||寄钱to remit||to send money <PVwf`W.  
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寄票供取款||支票支付to send a cheque for payment i
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寄款人a remitter XC5/$3'M&  
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收款人a remittee qm3H/cC9+  
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国外汇票foreign Bill "(3u)o9  
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国内汇票inland Bill Z4EmRa30 p  
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跟单汇票documentary bill }b1FB<e]  
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空头汇票accommodation bill J Cq>;br.  
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原始汇票original bill UWF \Vx*)b  
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改写||换新票据renewed bill >Jmla~A  
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即期汇票sight bill||bill on demand ;U|(rM;  
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…days after date||…days after date…日后付款 @^<odmM  
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…months after date||…months after date…月后付款 ZQ]qJDk  
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见票后…日付款…days after sight||…days sight b3^:
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见票后…月付款…months after sight||…months sight WM'!|lg  
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同组票据set of bills az F!V  
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单张汇票sola of exchange||sole of exchange )&@YRT\c?8  
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远期汇票usance bill||bill at usance `eMZhYo  
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长期汇票long bill cXPpxRXBD  
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短期汇票short bill M0w Uis:`
 
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逾期汇票overdue bill Sb[>R(0:  
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宽限日期days of grace /o9it;  
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电汇telegraphic transfer （T.T） 1kvX#h&V  
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邮汇postal order||postal note （Am.）||post office order||money order dHDtY$/_  
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本票promissory note （P/N） kH eD(Ea  
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押汇负责书||押汇保证书letter of hypothecation Okci
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副保||抵押品||付属担保物collateral security E{T3Xwg  
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担保书trust receipt||letter of indemnity  L ci?  
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承兑||认付acceptance E!Q@AZ  
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单张承兑general acceptance JPDxzp  
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有条件承兑qualified acceptance :rr<#F  
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附条件认付conditional acceptance 'gN[LERT  
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部分认付partial acceptance   a0ms9%Y;Q[