[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。   Qdm(q:w  
会计报表statement of account ?d,M.o{0]  
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往来帐目account current 0%;MVMH  
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现在往来帐||存款额current accout ~bFdJj 1*  
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销货帐account sales R}.3|0  
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共同计算帐项joint account $$~a=q,P[  
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未决帐项outstanding account @dl<-  
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贷方帐项credit account||creditor account pNSst_!>  
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借方帐项debit account||debtor account ac3_L$X[  
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应付帐||应付未付帐account payable GGp{b>E+ #  
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应收帐||应收未收帐account receivable " C&x,Ic  
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新交易||新帐new account !b'IfDp[-!  
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未决帐||老帐old account QW,cn7  
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现金帐cash account W.z$a.<(rF  
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流水帐running account N:twq&[Y  
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暂记帐||未定帐suspense account 3g^IXm:K$  
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过期帐||延滞帐overdue account||pastdue account IvPA|8(
 
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杂项帐户sundry account /,=Wy"0TJ  
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详细帐单||明细表detail account @\#'oIc|  
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呆帐bad account ]|H]9mys98  

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会计项目title of account Uh<H*o6e 9  
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会计薄||帐薄account-book 5JJg"yuY"  
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营业报告书||损益计算表account of budiness||business report 3Yn:fsy  
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借贷细帐||交验帐account rendered 3C E 39W  
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明细帐account stated @vVRF Z  
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与…银行开立一户头to open an account with r"HbrQn  
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与…银行建立交易to keep account with '@3a,pl  
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继续记帐to keep account &r5&6p  
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与…有交易to have an account with l,^i5t'  
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作成会计帐||有往来帐项to make out an account with 1DI"LIL  
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清算||清理债务to make up an account ~t.WwxY+  
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清洁帐目||与…停止交易to close ones account with iA^+/Lt  
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结帐to close an account 7gdU9c/q,  
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清理未付款to ask an account||to demand an account C^\ *|=*\  
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结清差额to balance the account with ,GXfy9x7U  
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清算to settle an account||to liquidate an account||to square an account afP&+ 5t@O  
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审查帐目||监查帐目to audit an account kvgs $  
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检查帐目to examine an account ]Re~V{uh  
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转入A的帐户to charge the amount to As account >%p m"+h{  
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以计帐方式付款to pay on account - C'X4C+  
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代理某人||为某人on ones account||on account of one MkNURy>
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为自己计算||独立帐目on ones own account  %}ApO{  
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由某人收益并负风险on ones account and risk||for ones account and risk 2eR+dT  
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由某人负担for ones account||for account of one AIxBZt7{b  
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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 dbUZGn~  
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编入某中帐项下to pass to the account of||to place to the account of ,8o*!(uO2  
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寄出清算书to send in an account||to send in render an account w$;*~Qc  
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支票薄cheque book 8(/f!~  
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支票陈票人cheque drawer 9PGR#!!F$  
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持票人cheque holder G1^!ej  
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不记名支票cheque to bearer||bearer cheque $z,DcO.vz  
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记名支票||认人支票cheque to order _%Ld Ez  
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到期支票antedated cheque X|1YGZJ  
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未到期支票postdated cheque (
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保付支票certified cheque <a[8;YQC  
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未获兑现支票，退票returned cheque ;OJ0}\*iP8  
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横线支票crossed cheque >b?)WNk  
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普通横线general crossing HYmUxheN2  
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特别横线special crossing \o)4m[oF  
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空白支票blank cheque $-fY8V3[  
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失效支票，过期支票stale cheque |bnjC$b*  
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普通支票open cheque Y<fXuj|&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q:sR zX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 695ppiKU  
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支票换现金||兑现to cash a cheque )1 j2  
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清理票款to clear a cheque VW`=9T5%@  
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保证兑现to certify a cheque ,0~TvJS  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque #sZes  
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开发支票to make out a cheque epyfggMT  
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签发支票，开立支票to draw a cheque||to issue a cheque ;D:T ^4  
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透支支票to overdraw a cheque q|J]  
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背书支票to endorse a cheque '%N)(S`O7P  
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请付票款||清付票款to pay a cheque||to honour a cheque 3(5Y-.aK}^  
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支票退票to dishonour a cheque qE{S'XyM,  
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拒付支票to refuse a cheque $ 1U%E  
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拒付支票to stop payment of a cheque =P{RHhWy;  
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提示要求付款to present for payment -;}Wm[  
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见票即付持票人payable to bearer 2uVm?nm  
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支付指定人payable to order mLE`IKgd]  
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已过期||无效out of date||stale CR<l"~X  
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请给出票人R/D||refer to drawer bX,Z<BvbF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yrw!b\  
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文字与数字不一致words and figures differ iYnt:C  
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支票 *"@P2F&  
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时间已过account closed n" sGI  
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更改处应加盖印章alterations require initials 2s ngi@\  
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时间已过effects not cleared [{YV<k N  
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停止付款payment stopped "'%x|nB  
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支票毁损cheque mutilated [30e>bSf`  
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汇款||寄钱to remit||to send money $/Mk.(3'P  
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寄票供取款||支票支付to send a cheque for payment \>+gZc]an  
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寄款人a remitter t;'__">:q  
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收款人a remittee BP`UB  
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国外汇票foreign Bill *Nv<,Br,F  
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国内汇票inland Bill NS\'o )J  
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跟单汇票documentary bill E5B:79BGO  
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空头汇票accommodation bill STO6
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原始汇票original bill ;#AV~Y- s  
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改写||换新票据renewed bill %0L9)-R  
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即期汇票sight bill||bill on demand zI&oZH^vn  
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…days after date||…days after date…日后付款 Wfp[)MM;  
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…months after date||…months after date…月后付款 ?,]25q   
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见票后…日付款…days after sight||…days sight (,[Oy6o  
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见票后…月付款…months after sight||…months sight 5EM(3eY^q  
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同组票据set of bills tv5G']vO\  
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单张汇票sola of exchange||sole of exchange ^As^hY^p  
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远期汇票usance bill||bill at usance -b8Vz}Y  
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长期汇票long bill ,!Gw40t  
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短期汇票short bill ycTX\.KV  
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逾期汇票overdue bill l~.ae,|7  
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宽限日期days of grace \9N1:  
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电汇telegraphic transfer （T.T） $hXhq*5|c  
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邮汇postal order||postal note （Am.）||post office order||money order kr[p4X4  
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本票promissory note （P/N） >)\x\e  
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押汇负责书||押汇保证书letter of hypothecation >$Sc}a 3  
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副保||抵押品||付属担保物collateral security 1j"_@?H[  
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担保书trust receipt||letter of indemnity n@>h"(@i  
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承兑||认付acceptance 
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单张承兑general acceptance "pUqYMB2i  
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有条件承兑qualified acceptance d+DdDr  
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附条件认付conditional acceptance k_d)  
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部分认付partial acceptance   P}kBqMM