[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。   TvM~y\s  
会计报表statement of account [Pp'Ye~K@c  
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往来帐目account current @iiT
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现在往来帐||存款额current accout ("@!>|H  
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销货帐account sales
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共同计算帐项joint account S/ *E,))m  
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未决帐项outstanding account .}t e
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贷方帐项credit account||creditor account DXo|.!P=3  
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借方帐项debit account||debtor account u, ff>/1  
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应付帐||应付未付帐account payable x:;kSh  
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应收帐||应收未收帐account receivable :h$$J lP  
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新交易||新帐new account .8R@2c`}Cs  
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未决帐||老帐old account YVU7wW,1  
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现金帐cash account ]'}L 1r  
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流水帐running account  &HW9Jn  
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暂记帐||未定帐suspense account l;Wj]  
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过期帐||延滞帐overdue account||pastdue account NOva'qk  
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杂项帐户sundry account oxs#866x  
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详细帐单||明细表detail account b;n[mk  
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呆帐bad account [WmM6UEVS  
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会计项目title of account S'" Df5  
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会计薄||帐薄account-book w<#!h6Y=  
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营业报告书||损益计算表account of budiness||business report V88p;K$+  
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借贷细帐||交验帐account rendered 9w"*y#_  
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明细帐account stated D7Z /H'|  
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与…银行开立一户头to open an account with 1M6D3d_  
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与…银行建立交易to keep account with 4RO}<$Nx}  
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继续记帐to keep account fhiM U8(&  
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与…有交易to have an account with <~)P7~$d?p  
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作成会计帐||有往来帐项to make out an account with 3og.y+.=U.  
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清算||清理债务to make up an account oA 1yIp  
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清洁帐目||与…停止交易to close ones account with D.:Zx  
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结帐to close an account -?\D\\+t  
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清理未付款to ask an account||to demand an account 6nn*]|7  
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结清差额to balance the account with  wwqEl(  
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清算to settle an account||to liquidate an account||to square an account hrk r'3lv  
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审查帐目||监查帐目to audit an account W9&=xs6  
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检查帐目to examine an account ]Ljf?tk  
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转入A的帐户to charge the amount to As account ?6!LL5a.  
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以计帐方式付款to pay on account I
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代理某人||为某人on ones account||on account of one P?<y%c<  
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为自己计算||独立帐目on ones own account H,J8M {  
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由某人收益并负风险on ones account and risk||for ones account and risk ]:;&1h3'7  
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由某人负担for ones account||for account of one jIyQ]:*p  
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按某人指示||列入某人帐户by order and for account of one (H]AR8%W  
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列入5月份帐目for May account U*:!W=XN  
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编入某中帐项下to pass to the account of||to place to the account of k9R9Nz|J  
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寄出清算书to send in an account||to send in render an account X]=t>
 
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支票薄cheque book ivPg9J1S  
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支票陈票人cheque drawer =sFTxd_"iQ  
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持票人cheque holder f::Dx1VcX  
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不记名支票cheque to bearer||bearer cheque \jA~9  
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记名支票||认人支票cheque to order Qd6FH2Pl  
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到期支票antedated cheque H"KCK6  
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未到期支票postdated cheque hcc/=_hA  
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保付支票certified cheque Ie^l~G
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未获兑现支票，退票returned cheque ccnK#fn v  
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横线支票crossed cheque ,47qw0=C  
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普通横线general crossing ! +njS  
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特别横线special crossing W`&hp6Jq  

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空白支票blank cheque bi:8(Q$w:`  
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失效支票，过期支票stale cheque +>9Q/E  
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普通支票open cheque {PmZ9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }`"6aM   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wAd
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支票换现金||兑现to cash a cheque +"6`q;p 3)  
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清理票款to clear a cheque n(|^SH4$b  
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保证兑现to certify a cheque Z<phcqEi8  
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填写支票数额to fill up a cheque #,.Hr#3nI  
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支票上划线to cross a cheque '=6\v!  
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开发支票to make out a cheque nLiY%x`S  
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签发支票，开立支票to draw a cheque||to issue a cheque ;'Nd~:-]  
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透支支票to overdraw a cheque 1r7y]FyH$  
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背书支票to endorse a cheque AvHCO8h|  
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请付票款||清付票款to pay a cheque||to honour a cheque Wr5V`sM  
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支票退票to dishonour a cheque $a%MOKr  
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拒付支票to refuse a cheque _{Hj^}+$  
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拒付支票to stop payment of a cheque Yir [!{  
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提示要求付款to present for payment (2 a`XwR  
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见票即付持票人payable to bearer >6pf$0  
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支付指定人payable to order tlt*fH$.  
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已过期||无效out of date||stale uc"P3,M  
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请给出票人R/D||refer to drawer iRi-cQVy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xpx\=iAe  
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文字与数字不一致words and figures differ QS]1daMIK<  
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时间已过account closed 1q1jZqno  
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更改处应加盖印章alterations require initials yD6[\'%  
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时间已过effects not cleared ye? 'Ze  
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停止付款payment stopped >q1L2',pK  
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支票毁损cheque mutilated pK'V9fD5J  
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汇款||寄钱to remit||to send money dIBE!4 V[  
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寄票供取款||支票支付to send a cheque for payment TNh1hhJ$b  
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寄款人a remitter |:<f-j7t~  
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收款人a remittee O[)kboY  
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国外汇票foreign Bill hP)LY=-2  
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国内汇票inland Bill 1gy.8i  
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跟单汇票documentary bill doy`C)xI  
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空头汇票accommodation bill 'd$P`Vw:  
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原始汇票original bill b8SHg^}  
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改写||换新票据renewed bill jQ  
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即期汇票sight bill||bill on demand JYd 'Jp8bP  
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…days after date||…days after date…日后付款 HxK80
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…months after date||…months after date…月后付款 A '5,LfTu  
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见票后…日付款…days after sight||…days sight u TK,&  
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见票后…月付款…months after sight||…months sight 5$&%re!{Z  
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同组票据set of bills f[a}aZ9)  
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单张汇票sola of exchange||sole of exchange @&:ar
 
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远期汇票usance bill||bill at usance 7=WT69,&  
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长期汇票long bill 2.zsCu4lj.  
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短期汇票short bill WKIoS"?-F  
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逾期汇票overdue bill @$c\dvO  

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宽限日期days of grace YmgLzGk`  
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电汇telegraphic transfer （T.T） (egzH?  
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邮汇postal order||postal note （Am.）||post office order||money order B'EKM)dA  
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本票promissory note （P/N） %V{7DA&C  
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押汇负责书||押汇保证书letter of hypothecation D] ~MC  
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副保||抵押品||付属担保物collateral security mPP`xL?T  
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担保书trust receipt||letter of indemnity /&{$ pM|?  
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承兑||认付acceptance _b.qkTWUB  
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单张承兑general acceptance 7=OQ8IM!  
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有条件承兑qualified acceptance $N=N(^  
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附条件认付conditional acceptance ' dx1x6  
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部分认付partial acceptance   ku a) K!