[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。   S_?{<{  
会计报表statement of account 5%M '
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往来帐目account current 46`(u"RP  
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现在往来帐||存款额current accout ^y:!=nX ^  
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销货帐account sales %6Wv-:LY  
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共同计算帐项joint account !Ab4'4f  
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未决帐项outstanding account w0W9N%f#=  
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贷方帐项credit account||creditor account J3/2>N]/}  
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借方帐项debit account||debtor account 7nr+X Os  
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应付帐||应付未付帐account payable Y\#+-E  
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应收帐||应收未收帐account receivable VL6_in(  
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新交易||新帐new account kC :pa
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未决帐||老帐old account [+7Nu  
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现金帐cash account y9<]F6TT  
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流水帐running account ur*a!U  
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暂记帐||未定帐suspense account -v]vm3Na  
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过期帐||延滞帐overdue account||pastdue account 'VH%cz*  
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杂项帐户sundry account vsFRWpq  
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详细帐单||明细表detail account f Dq`.ZW)s  
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呆帐bad account A4C4xts]N  
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会计项目title of account m\h. sg&  
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会计薄||帐薄account-book >pS@;t'  
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营业报告书||损益计算表account of budiness||business report ,F4_ps?(  
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借贷细帐||交验帐account rendered iJIDx9 )Z  
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明细帐account stated MV+S.`R  
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与…银行开立一户头to open an account with &s]wf  
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与…银行建立交易to keep account with *58`}]  
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继续记帐to keep account }!^/<|$=  
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与…有交易to have an account with |C MKY  
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作成会计帐||有往来帐项to make out an account with qTG
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清算||清理债务to make up an account P^1+;dL,D  
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清洁帐目||与…停止交易to close ones account with @kq~q; F  
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结帐to close an account ~"oxytJ  
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清理未付款to ask an account||to demand an account > xc7Hr~  
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结清差额to balance the account with (c{<JYEC  
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清算to settle an account||to liquidate an account||to square an account 0a#2Lo  
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审查帐目||监查帐目to audit an account uC_&?  
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检查帐目to examine an account |@}Yady@C  
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转入A的帐户to charge the amount to As account +1K9 R\  
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以计帐方式付款to pay on account PMDx5-{A/t  
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代理某人||为某人on ones account||on account of one 6LGy0dWpG  
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为自己计算||独立帐目on ones own account =:T pH>f*  
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由某人收益并负风险on ones account and risk||for ones account and risk aY^_+&&G  
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由某人负担for ones account||for account of one ";jj`  
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按某人指示||列入某人帐户by order and for account of one /V66P@[>  
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列入5月份帐目for May account 1^G*)Qn5Df  
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编入某中帐项下to pass to the account of||to place to the account of D4
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寄出清算书to send in an account||to send in render an account CzP?J36W^  
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支票薄cheque book ?a~59! u  
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支票陈票人cheque drawer 3I87|5V,Z  
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持票人cheque holder :'*;>P .(  
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不记名支票cheque to bearer||bearer cheque p 8,wr )  
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记名支票||认人支票cheque to order QnsD,
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到期支票antedated cheque vrr&Ve  
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未到期支票postdated cheque X,m6#vLK2  
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保付支票certified cheque J$'Q3k  
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未获兑现支票，退票returned cheque :A+nmz!z  
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横线支票crossed cheque .UxbwTup  
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空白支票blank cheque ,;RAPT4  
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失效支票，过期支票stale cheque ]+C;C  
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普通支票open cheque 28/At
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l1<]pdLTR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hn$l<8=Q_  
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支票换现金||兑现to cash a cheque Z@Tb3N/[  
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清理票款to clear a cheque 
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保证兑现to certify a cheque y{Fq'w!ap  
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填写支票数额to fill up a cheque J83{&N2u  
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支票上划线to cross a cheque [{K   
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开发支票to make out a cheque mN!5JZ'2  
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签发支票，开立支票to draw a cheque||to issue a cheque vt(A?$j|A  

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透支支票to overdraw a cheque 49e~/YY  
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背书支票to endorse a cheque 7KB:wsz^  
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请付票款||清付票款to pay a cheque||to honour a cheque W7sx/O9  
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支票退票to dishonour a cheque |afzW=8'  
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拒付支票to refuse a cheque lZ\8$,B)  
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拒付支票to stop payment of a cheque dxz.%a@PW  
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提示要求付款to present for payment c~bTK" u  
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见票即付持票人payable to bearer 2X= pu.;F  
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支付指定人payable to order oD@~wcMIT0  
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已过期||无效out of date||stale :X66[V&eH  
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请给出票人R/D||refer to drawer pyf/%9R:d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X}Oo5SNgff  
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文字与数字不一致words and figures differ {hE\ECT-  
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支票 pKxq\ U  
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时间已过account closed oaK&!$S]  
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更改处应加盖印章alterations require initials ;;3oWsil}  
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时间已过effects not cleared Pr!H>dH8o  
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停止付款payment stopped o~(/Twxam  
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支票毁损cheque mutilated s aj%[Gsy  
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汇款||寄钱to remit||to send money $YNWT\
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寄票供取款||支票支付to send a cheque for payment z+k[HE^S  
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寄款人a remitter ! /^Jma7n  
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收款人a remittee \a .^5g  
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国外汇票foreign Bill =Ay'\j  
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国内汇票inland Bill l0&Y", vy  
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跟单汇票documentary bill gjGKdTr'  
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空头汇票accommodation bill )^)j=xs  
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原始汇票original bill P#ro;3S3y  
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改写||换新票据renewed bill  el"XD"*  
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即期汇票sight bill||bill on demand 0]._|Ubn6)  
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…days after date||…days after date…日后付款 0)^$9Z  
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…months after date||…months after date…月后付款 8e:\T.)M  
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见票后…日付款…days after sight||…days sight ~ZN]2}  
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见票后…月付款…months after sight||…months sight Q 6)5*o8n  
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同组票据set of bills Z`9yGaTO  
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单张汇票sola of exchange||sole of exchange v) VhR2d3  
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远期汇票usance bill||bill at usance eLd7|*|  
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长期汇票long bill w{HDCPuS  
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短期汇票short bill x|6# /m  
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逾期汇票overdue bill F9Bj$`#)  
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宽限日期days of grace ju@5D h  
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电汇telegraphic transfer （T.T） 02EbmP  
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邮汇postal order||postal note （Am.）||post office order||money order fV`R7m.  
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本票promissory note （P/N） v8<MAq  
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押汇负责书||押汇保证书letter of hypothecation z [q O5z~I  
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副保||抵押品||付属担保物collateral security u}[Z =V  
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担保书trust receipt||letter of indemnity Ef
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承兑||认付acceptance 4I[g{S nF  
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单张承兑general acceptance nsq7, %5  
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有条件承兑qualified acceptance CPI7&jqu  
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附条件认付conditional acceptance Mb I';Mq  
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部分认付partial acceptance   =9oN#4mWK