[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。   m48Y1'4  
会计报表statement of account 
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往来帐目account current G_4P)G3H  
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现在往来帐||存款额current accout ~kT{O!x}4  
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销货帐account sales x[6Bc  
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共同计算帐项joint account |XG7
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未决帐项outstanding account _' a4I;  
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贷方帐项credit account||creditor account [~S0b  
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借方帐项debit account||debtor account q)zvePO#  
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应付帐||应付未付帐account payable J?$uNl I  
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应收帐||应收未收帐account receivable =&GV\ju  
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新交易||新帐new account A???s,F_  
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未决帐||老帐old account +P.I r  
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现金帐cash account pUx@QyrI  
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流水帐running account ]dFWIvC  
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暂记帐||未定帐suspense account #D8)rs.9  
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过期帐||延滞帐overdue account||pastdue account =6:Iv"<  
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杂项帐户sundry account .w&Z=
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详细帐单||明细表detail account UF4QPPH4  
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呆帐bad account +8"H%#~  
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会计项目title of account HU'}c*d]
 
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会计薄||帐薄account-book .KV?;{~q@  
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营业报告书||损益计算表account of budiness||business report aj:+"X-;  
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借贷细帐||交验帐account rendered SVJ3!1B,  
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明细帐account stated : f
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与…银行开立一户头to open an account with t}K?.To$  
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与…银行建立交易to keep account with $W)FpN;CW/  
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继续记帐to keep account 7dLPy[8";t  

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与…有交易to have an account with +IU]=qS  
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作成会计帐||有往来帐项to make out an account with }b44^iL$9y  
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清算||清理债务to make up an account b"J(u|Du`  
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清洁帐目||与…停止交易to close ones account with zE{.oi  
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结帐to close an account OyVp 3O  
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清理未付款to ask an account||to demand an account |*!I(wm2i  
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结清差额to balance the account with -~jM=f$  
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清算to settle an account||to liquidate an account||to square an account "g0Ln5&  
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审查帐目||监查帐目to audit an account 98A ;R  
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检查帐目to examine an account Mk7#qiPo  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account o XA*K.X<  
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代理某人||为某人on ones account||on account of one +oeO0  
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为自己计算||独立帐目on ones own account JhIgqW2  
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由某人收益并负风险on ones account and risk||for ones account and risk wS#.Wzp.w  
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由某人负担for ones account||for account of one In5'(UHW:  
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按某人指示||列入某人帐户by order and for account of one l$z\8]x  
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列入5月份帐目for May account r1
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编入某中帐项下to pass to the account of||to place to the account of z`]'~  
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寄出清算书to send in an account||to send in render an account 5Z,^46J  
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支票薄cheque book 7FMO''x  
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支票陈票人cheque drawer " P c"{w  
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持票人cheque holder LSS3(l[,:  
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不记名支票cheque to bearer||bearer cheque Tl6%z9rY @  
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记名支票||认人支票cheque to order *+{umfZy  
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到期支票antedated cheque HZ* <BjE:"  
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未到期支票postdated cheque b `)^Ao:  
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保付支票certified cheque why;1z>V  
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未获兑现支票，退票returned cheque x<W`2Du  
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横线支票crossed cheque
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普通横线general crossing $\h\,N$y  
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特别横线special crossing >jMq-#*4  
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空白支票blank cheque })f4`$qf  
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失效支票，过期支票stale cheque \}[{q  
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普通支票open cheque f Glvx~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n<\ WVi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~H"Q5Hr  
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支票换现金||兑现to cash a cheque l+g\xUP  
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清理票款to clear a cheque 6M^P]l  
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保证兑现to certify a cheque T1'8<pJ^  
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填写支票数额to fill up a cheque c|?0iN  
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支票上划线to cross a cheque uLFnuK  
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开发支票to make out a cheque ukM11LD5x  
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签发支票，开立支票to draw a cheque||to issue a cheque V^Gz7`^  
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透支支票to overdraw a cheque Oa7x(
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背书支票to endorse a cheque O7r<6(q(  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque 00s&<EM  
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拒付支票to refuse a cheque p4},xQzB  
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拒付支票to stop payment of a cheque P_: A%T  
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提示要求付款to present for payment B^4D`0G[4  
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见票即付持票人payable to bearer G01J1Ll}  
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支付指定人payable to order i1ph{;C  
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已过期||无效out of date||stale 5p9zl=mT  
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请给出票人R/D||refer to drawer RRYm.dMIw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8;'fWV? U  
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文字与数字不一致words and figures differ o+U]=q*|)$  
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支票 R-v99e iN  
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时间已过account closed gHU/yi!T  
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更改处应加盖印章alterations require initials L,I5/K6  
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时间已过effects not cleared :5/P{Co(  
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停止付款payment stopped b>R/=tx  
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支票毁损cheque mutilated '\[o>n2  
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汇款||寄钱to remit||to send money vRm.#+Td  
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寄票供取款||支票支付to send a cheque for payment {3RY4HVT?  
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寄款人a remitter 79:Wo>C3-  

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收款人a remittee &m=Xg(G~c  
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国外汇票foreign Bill &h=O;?dO  
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国内汇票inland Bill t#s ?:  
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跟单汇票documentary bill 3eUTV<!  
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空头汇票accommodation bill w,L PM+  

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原始汇票original bill e(/~;" r{  
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改写||换新票据renewed bill V|. 3 Z\(  
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即期汇票sight bill||bill on demand &Mz3CC6  
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…days after date||…days after date…日后付款 a`5ODW+  
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…months after date||…months after date…月后付款  /1-  
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见票后…日付款…days after sight||…days sight 2XJn3wPi  
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见票后…月付款…months after sight||…months sight EL+6u>\-k  
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同组票据set of bills ZbTU1Y/'   
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单张汇票sola of exchange||sole of exchange t ?8 ?Ok  
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远期汇票usance bill||bill at usance QC.WR'.  
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长期汇票long bill %+oWW5
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短期汇票short bill !=C4=xv  
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逾期汇票overdue bill " 6/`  
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宽限日期days of grace 24{!j[,q@  
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电汇telegraphic transfer （T.T） JDv 7jy  
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邮汇postal order||postal note （Am.）||post office order||money order  FRI<A8  
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本票promissory note （P/N） "!<Kmh5  
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押汇负责书||押汇保证书letter of hypothecation GL&ri!,  
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副保||抵押品||付属担保物collateral security dT8m$}h9  
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担保书trust receipt||letter of indemnity B1
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承兑||认付acceptance (:E_m|00;  
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单张承兑general acceptance $K^"a  
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有条件承兑qualified acceptance x3>K{  
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附条件认付conditional acceptance `g6XVa*%#  
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部分认付partial acceptance   <&TAN L