[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。   "V^(
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会计报表statement of account O
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往来帐目account current ^[5yff 4  
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现在往来帐||存款额current accout =)'AXtvE  
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销货帐account sales ,I [  
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共同计算帐项joint account @VVBl I  
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未决帐项outstanding account uh@ZHef[l  
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贷方帐项credit account||creditor account W}XDzR'<  
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借方帐项debit account||debtor account e")s1`  
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应付帐||应付未付帐account payable [|E 93g  
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应收帐||应收未收帐account receivable #] cO] I  
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新交易||新帐new account `[X5mEe  
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未决帐||老帐old account !^:b?M  
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现金帐cash account MV'q_{J  
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流水帐running account $oD
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暂记帐||未定帐suspense account j0_)DG  
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过期帐||延滞帐overdue account||pastdue account :2ILN. &  
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杂项帐户sundry account
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详细帐单||明细表detail account z0
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呆帐bad account 5e1;m6  
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会计项目title of account ?DJ/Yw>>3  
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会计薄||帐薄account-book tx`gXtO$  
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营业报告书||损益计算表account of budiness||business report V?t56n Y}  
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借贷细帐||交验帐account rendered 94.|l  
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明细帐account stated vd
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与…银行开立一户头to open an account with p ;]Qxh  
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与…银行建立交易to keep account with w 3kX!%a:  
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继续记帐to keep account (
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与…有交易to have an account with 0?,<7}"<X  
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作成会计帐||有往来帐项to make out an account with A<}nXHs-  
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清算||清理债务to make up an account F FtB#  
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清洁帐目||与…停止交易to close ones account with fnJx$PD~  
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结帐to close an account 2)Q%lEm`SP  
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清理未付款to ask an account||to demand an account q*<FfO=eQ  
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结清差额to balance the account with b63DD(  
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清算to settle an account||to liquidate an account||to square an account l!<(}?u9  
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审查帐目||监查帐目to audit an account by$S#ef  
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检查帐目to examine an account S]ed96V v  
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转入A的帐户to charge the amount to As account &x3R+(H {  
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以计帐方式付款to pay on account xf; Tk   
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代理某人||为某人on ones account||on account of one +FC+nE}O  
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为自己计算||独立帐目on ones own account +vYVx<uTQ  
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由某人收益并负风险on ones account and risk||for ones account and risk zCrM~  
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由某人负担for ones account||for account of one Np?/r}  
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按某人指示||列入某人帐户by order and for account of one v
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列入5月份帐目for May account /<\do 1  
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编入某中帐项下to pass to the account of||to place to the account of QKhvP>  
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寄出清算书to send in an account||to send in render an account (y?`|=G-xT  
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支票薄cheque book \Bn$b2j!%  
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支票陈票人cheque drawer I z)~h>-F  
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持票人cheque holder 0GnbE2&  
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不记名支票cheque to bearer||bearer cheque #zKF/H|_R  
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记名支票||认人支票cheque to order 6n'XRfQp)&  
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到期支票antedated cheque O\zGN/!  
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未到期支票postdated cheque
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保付支票certified cheque oF#]<Z\  
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未获兑现支票，退票returned cheque (Y?"L_pC  
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横线支票crossed cheque )qx,>PL  
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普通横线general crossing qlfYX8edZ  
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特别横线special crossing  ZCS{D  
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空白支票blank cheque Rw\S-z/  
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失效支票，过期支票stale cheque SmYY){AQ/  
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普通支票open cheque l4s_9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aPMqJ#fIr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uZ(j"y  
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支票换现金||兑现to cash a cheque UR&Uwa&.  
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清理票款to clear a cheque er?'o1M  
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保证兑现to certify a cheque .i
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填写支票数额to fill up a cheque D$RQD{*  
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支票上划线to cross a cheque "s]c79t  
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开发支票to make out a cheque Z q--m/  
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签发支票，开立支票to draw a cheque||to issue a cheque 0.
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透支支票to overdraw a cheque m>gok0{pm  
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背书支票to endorse a cheque $e;_N4d^  
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请付票款||清付票款to pay a cheque||to honour a cheque fmvX;0O  
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支票退票to dishonour a cheque qJj;3{X2  
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拒付支票to refuse a cheque 9}FWO&LiB  
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拒付支票to stop payment of a cheque 1pC!F ;9Oo  
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提示要求付款to present for payment h5&l#> 8&  
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见票即付持票人payable to bearer )eNR4nF  
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支付指定人payable to order ^zHBDRsb2F  
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已过期||无效out of date||stale ^c}Z$V  
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请给出票人R/D||refer to drawer NIeT.!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z9s tB>?  
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文字与数字不一致words and figures differ S
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支票 c4oQ4  
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时间已过account closed '<~l%q  
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更改处应加盖印章alterations require initials -Zd!0HNW1  
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时间已过effects not cleared X[:Hp`_$  
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停止付款payment stopped $5ZBNGr  
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支票毁损cheque mutilated f4)fa yAVp  
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汇款||寄钱to remit||to send money n#XiCo_\  
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寄票供取款||支票支付to send a cheque for payment J3gJSRT@P  
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寄款人a remitter __M(dN(^  
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收款人a remittee e/JbRbZX  
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国外汇票foreign Bill S[(Tpk2_  
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国内汇票inland Bill Tea P\a  
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跟单汇票documentary bill ?aOx b  
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空头汇票accommodation bill U Hh  
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原始汇票original bill OP0KK^#  
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改写||换新票据renewed bill KSkT6_<  
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即期汇票sight bill||bill on demand A) {q7WI  
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…days after date||…days after date…日后付款 +l'l*<  
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…months after date||…months after date…月后付款 C#<b7iMg  
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见票后…日付款…days after sight||…days sight @GTk
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见票后…月付款…months after sight||…months sight *UL++/f  
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同组票据set of bills K9-;-{qb  
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单张汇票sola of exchange||sole of exchange :c75*h`  
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远期汇票usance bill||bill at usance
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长期汇票long bill XotiKCk|Aq  
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短期汇票short bill 69q#Z
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逾期汇票overdue bill %_P[ C}4  
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宽限日期days of grace y<9' 3\  
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电汇telegraphic transfer （T.T） z:Y Z]   
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） b#%$
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押汇负责书||押汇保证书letter of hypothecation q"@>rU4  
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副保||抵押品||付属担保物collateral security olv0w;s  
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担保书trust receipt||letter of indemnity WEaG/)y  
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承兑||认付acceptance 79*f <Gr  
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单张承兑general acceptance  A.9ZFFz  

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有条件承兑qualified acceptance ]?7q%7-e.a  
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附条件认付conditional acceptance ^`S.Mw.  
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部分认付partial acceptance   ge4QaK