[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。   ={a_ ?l%  
会计报表statement of account ,J0BG0jB^u  
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往来帐目account current kW=GFj)L  
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现在往来帐||存款额current accout 4z##4^9g  
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销货帐account sales Ydr
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共同计算帐项joint account W l+[{#  
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未决帐项outstanding account 8C{mV^cn~  
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贷方帐项credit account||creditor account ~Zc=FP:1  
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借方帐项debit account||debtor account \ +cU}  
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应付帐||应付未付帐account payable oT4A|M  
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应收帐||应收未收帐account receivable ERO'{nT&  
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新交易||新帐new account
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未决帐||老帐old account ze<Lc/;X~  
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现金帐cash account HJVi:;o  
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流水帐running account cnQ;6LtFTz  
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暂记帐||未定帐suspense account y9cDPwi:b  
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过期帐||延滞帐overdue account||pastdue account PuvC MD  
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杂项帐户sundry account d NQ?8P-&  
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详细帐单||明细表detail account >h^CC*&'pw  
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呆帐bad account A>@ i TI  
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会计项目title of account RRW/.y
  
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会计薄||帐薄account-book < Y5pAStg  
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营业报告书||损益计算表account of budiness||business report oy8L{8?  
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借贷细帐||交验帐account rendered K(&I8vAp  
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明细帐account stated %w+"MkH _  
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与…银行开立一户头to open an account with ,t"?~Hl".  
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与…银行建立交易to keep account with %sd1`1In  
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继续记帐to keep account Mnj\t3:  
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与…有交易to have an account with <OX_6d*@  
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作成会计帐||有往来帐项to make out an account with DrAp&A|WV|  
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清算||清理债务to make up an account I&2)@Zw  
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清洁帐目||与…停止交易to close ones account with |hx"yy'ux  
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结帐to close an account y7f,]<%e_  
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清理未付款to ask an account||to demand an account Sw1z^`  
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结清差额to balance the account with x9DG87P~+  
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清算to settle an account||to liquidate an account||to square an account y cT@D/  
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审查帐目||监查帐目to audit an account ?*{Vn5aX{  

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检查帐目to examine an account i1c z+}  
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转入A的帐户to charge the amount to As account /JqNiqvh  
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以计帐方式付款to pay on account v=pkze  
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代理某人||为某人on ones account||on account of one GLBzl
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为自己计算||独立帐目on ones own account 9}*Pb6  
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由某人收益并负风险on ones account and risk||for ones account and risk c,yjsxETW  
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由某人负担for ones account||for account of one a>o]garB+  
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按某人指示||列入某人帐户by order and for account of one 5/E7@h ,  
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列入5月份帐目for May account 8[B0[2O  
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编入某中帐项下to pass to the account of||to place to the account of lf9mdbm  
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寄出清算书to send in an account||to send in render an account t_"]n*zk1  
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支票薄cheque book bH Nf>  
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支票陈票人cheque drawer 8-s7s!j  
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持票人cheque holder [r0`D^ *=  
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不记名支票cheque to bearer||bearer cheque ?3yrX_Qm{  
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记名支票||认人支票cheque to order :soR7oHZ  
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到期支票antedated cheque V'8Rz#Gc5  
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未到期支票postdated cheque mIW /x/I  
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保付支票certified cheque oqa8v6yG'  
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未获兑现支票，退票returned cheque R*l3 zn>  
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横线支票crossed cheque ld[BiP`B2V  
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普通横线general crossing PB;j4  
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特别横线special crossing  NArr2o2  
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空白支票blank cheque }=fls=c/0  
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失效支票，过期支票stale cheque jE2EoQi,  
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普通支票open cheque FVWHiwRU,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #F#M<d3-2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o('6,D  
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支票换现金||兑现to cash a cheque 5Un)d<!7&u  
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清理票款to clear a cheque U
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保证兑现to certify a cheque w"Y'I$  
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填写支票数额to fill up a cheque I\f\k>;  
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支票上划线to cross a cheque .xe+c K  
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开发支票to make out a cheque mW1T4rR
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签发支票，开立支票to draw a cheque||to issue a cheque v[~Q  
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透支支票to overdraw a cheque Y{<SD-ibZ$  
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背书支票to endorse a cheque tJpK/"R'  
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请付票款||清付票款to pay a cheque||to honour a cheque s,~g| I\  
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支票退票to dishonour a cheque #,;Q|)AD:e  
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拒付支票to refuse a cheque Q@/Z~xw"'I  
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拒付支票to stop payment of a cheque TH*}Ja^/  
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提示要求付款to present for payment okH*2F(-  
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见票即付持票人payable to bearer ageTv/  
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支付指定人payable to order 0HD
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已过期||无效out of date||stale R+tQvxp#  
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请给出票人R/D||refer to drawer u|75r%p>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HrHtA]  
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文字与数字不一致words and figures differ 
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支票 EC7)M}H  
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时间已过account closed 3Hf_!C=g  
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更改处应加盖印章alterations require initials ]:~z#k|2@6  
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时间已过effects not cleared A5RM&y  
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停止付款payment stopped qq>Qi(>  
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支票毁损cheque mutilated JN3&(t  
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汇款||寄钱to remit||to send money \ \gAa-}:  
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寄票供取款||支票支付to send a cheque for payment A\|:hzu+  
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寄款人a remitter (8Te{Kh'  
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收款人a remittee 3 ]w a8|  
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国外汇票foreign Bill ek`6 Uf  
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国内汇票inland Bill 60r0O5=|Fl  
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跟单汇票documentary bill /~P4<1  
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空头汇票accommodation bill PKYm{wO-  
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原始汇票original bill Wo6C0Z3g}  
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改写||换新票据renewed bill q1Ehl S  
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即期汇票sight bill||bill on demand 4_ kg/  
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…days after date||…days after date…日后付款 z 9~|Su  
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…months after date||…months after date…月后付款 bH.f4-.u>)  
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见票后…日付款…days after sight||…days sight m*` W&k[  
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见票后…月付款…months after sight||…months sight 8 HL8)G6  
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同组票据set of bills d Q
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单张汇票sola of exchange||sole of exchange :nxBM#:xu  
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远期汇票usance bill||bill at usance )J1xO^tE  
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长期汇票long bill "\rR0V!wA  
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短期汇票short bill Bu7aeBP  
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逾期汇票overdue bill oC|']r6  
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宽限日期days of grace z;PF%F  
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电汇telegraphic transfer （T.T） tWITr  
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邮汇postal order||postal note （Am.）||post office order||money order ""x>-j4  
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本票promissory note （P/N） W|V 9:A  
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押汇负责书||押汇保证书letter of hypothecation |^ J5YwCf  
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副保||抵押品||付属担保物collateral security 1NQU96  
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担保书trust receipt||letter of indemnity YguY5z  
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承兑||认付acceptance :;N2hnHoG  

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单张承兑general acceptance F3&:KZ!V&m  
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有条件承兑qualified acceptance GLa_[9 "  
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附条件认付conditional acceptance V(3rTDg  
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部分认付partial acceptance   ZBXn&Gm