[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。   *e"a0  
会计报表statement of account ': F}3At  
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往来帐目account current N> Jw  
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现在往来帐||存款额current accout YhKZ|@  
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销货帐account sales c$E)P$<j  
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共同计算帐项joint account 0`#(Toe{B  
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未决帐项outstanding account %B2XznZ:  
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贷方帐项credit account||creditor account [`fI:
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借方帐项debit account||debtor account x4?10f(9=  
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应付帐||应付未付帐account payable Ws[D{dS/  
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应收帐||应收未收帐account receivable *MM#Z?mP  
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新交易||新帐new account cSD{$B:  
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未决帐||老帐old account %uDG75KP{  
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现金帐cash account 2!&pEqs  
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流水帐running account v"6 \=@  
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暂记帐||未定帐suspense account {ISE'GJj  
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过期帐||延滞帐overdue account||pastdue account YcM;S  
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杂项帐户sundry account |"7Pv skT  
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详细帐单||明细表detail account aq>?vti1D  
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呆帐bad account "~+.Af  
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会计项目title of account K b(9)Re  
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会计薄||帐薄account-book BWK IbG  
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营业报告书||损益计算表account of budiness||business report 8C&x MA^  
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借贷细帐||交验帐account rendered Xa,&ef&q  
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明细帐account stated Z7#7N wy4  
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与…银行开立一户头to open an account with S!dHNA:iU  
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与…银行建立交易to keep account with h7W}OF_=y  
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继续记帐to keep account qo;)X0N  
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与…有交易to have an account with )/Y~6 A9>  
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作成会计帐||有往来帐项to make out an account with 2VYvO=KA  
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清算||清理债务to make up an account eV;me>,  
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清洁帐目||与…停止交易to close ones account with %zljH"F  
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结帐to close an account d]7*mzw^j  
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清理未付款to ask an account||to demand an account qS]G&l6QF  
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结清差额to balance the account with # #>a&,  
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清算to settle an account||to liquidate an account||to square an account x5vzPh`  
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审查帐目||监查帐目to audit an account :uvc\|:s  
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检查帐目to examine an account ]Zv,  
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转入A的帐户to charge the amount to As account BHcl
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以计帐方式付款to pay on account c}cG<F  
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代理某人||为某人on ones account||on account of one hU+#S(t>b  
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为自己计算||独立帐目on ones own account =W|vOfy  
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由某人收益并负风险on ones account and risk||for ones account and risk %&2B  
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由某人负担for ones account||for account of one -s33m]a;  
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按某人指示||列入某人帐户by order and for account of one 9
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列入5月份帐目for May account !8Y3V/)NU  
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编入某中帐项下to pass to the account of||to place to the account of aYR\<02  
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寄出清算书to send in an account||to send in render an account > `0| X  
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支票薄cheque book $Q#?`j  
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支票陈票人cheque drawer :nt}7Dn'  

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持票人cheque holder D8a)(
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不记名支票cheque to bearer||bearer cheque rT o%=0P  
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记名支票||认人支票cheque to order RLv&,$$0  
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到期支票antedated cheque B>1M$3`E  
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未到期支票postdated cheque H+nr5!`kz  
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保付支票certified cheque ><MGZ?-N  
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未获兑现支票，退票returned cheque hU |LFjc  
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横线支票crossed cheque Q,ZkeWQ7%  
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普通横线general crossing +SP!
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特别横线special crossing dP$y>%cB  
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空白支票blank cheque F[Qsv54  
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失效支票，过期支票stale cheque #sozXz
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普通支票open cheque 5|{  t+u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2d,wrC<'$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i[V,IP +  
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支票换现金||兑现to cash a cheque CJ37:w{%*Y  
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清理票款to clear a cheque nJ
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保证兑现to certify a cheque 5Lo==jHif  
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填写支票数额to fill up a cheque `qQQQ.K7)z  
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支票上划线to cross a cheque K1qY10F:_  
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开发支票to make out a cheque lVO(9sl*i  
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签发支票，开立支票to draw a cheque||to issue a cheque "1\RdTw  
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透支支票to overdraw a cheque pNk,jeo
  
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背书支票to endorse a cheque Y=#mx3.
 

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请付票款||清付票款to pay a cheque||to honour a cheque }@t'rK[  
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支票退票to dishonour a cheque )l81 R  
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拒付支票to refuse a cheque Toa#>Z*+Rb  
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拒付支票to stop payment of a cheque &t@6qi`d  
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提示要求付款to present for payment r5$?4t  
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见票即付持票人payable to bearer \Q BpgMi(  
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支付指定人payable to order `0i}}Zo  
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已过期||无效out of date||stale eDMwY$J  
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请给出票人R/D||refer to drawer DWevg;_]$(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u:>3j,Cs  
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文字与数字不一致words and figures differ FT?1Q'  
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支票 &_x/Dzu!z  
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时间已过account closed g|*eN{g]uE  
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更改处应加盖印章alterations require initials .KMi)1L)  
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时间已过effects not cleared Pw0KQUs  
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停止付款payment stopped "ddH7:(k<  
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支票毁损cheque mutilated |MR?8A^"  
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汇款||寄钱to remit||to send money g#2X'%&+  
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寄票供取款||支票支付to send a cheque for payment *M<=K.*\G  
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寄款人a remitter swgBPJ"?  
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收款人a remittee Oydmq,sVe(  
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国外汇票foreign Bill lH>XIEj  
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国内汇票inland Bill `v{X@x  
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跟单汇票documentary bill {xoo9jq-  
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空头汇票accommodation bill X&8,.=kt"  
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原始汇票original bill GP'Y!cl  
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改写||换新票据renewed bill *
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即期汇票sight bill||bill on demand B'/ >Ax&  
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…days after date||…days after date…日后付款 +N@F,3yNa  
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…months after date||…months after date…月后付款 mIo7 K5z{  
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见票后…日付款…days after sight||…days sight y*(j{0yd  
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见票后…月付款…months after sight||…months sight .&xNJdsY  
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同组票据set of bills oy: MM  

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单张汇票sola of exchange||sole of exchange c<e\JJY5?  
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远期汇票usance bill||bill at usance $(=1A>40  
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长期汇票long bill %m3efaC  
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短期汇票short bill x~eEaD5m%J  
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逾期汇票overdue bill ^mQfXfuL  
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宽限日期days of grace A!yLwkc:5  
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电汇telegraphic transfer （T.T） O]eJQ4XN<  
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邮汇postal order||postal note （Am.）||post office order||money order &y\2:IyA  
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本票promissory note （P/N） rK|&u v*b  
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押汇负责书||押汇保证书letter of hypothecation dC#\ut%l  
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副保||抵押品||付属担保物collateral security 7!wnx.  
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担保书trust receipt||letter of indemnity `wd*&vl  
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承兑||认付acceptance J?fh3RW9  
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单张承兑general acceptance tdF[2@?+  
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有条件承兑qualified acceptance ,8nZzVo  
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附条件认付conditional acceptance 1[9j`~[([  
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部分认付partial acceptance   N==_'`O1Q0