[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。   Jr2yn{s=S  
会计报表statement of account d:(Ex^^  
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往来帐目account current ("2X8(3z  
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现在往来帐||存款额current accout HAxLYun(3w  
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销货帐account sales 3^7+fxYWo  
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共同计算帐项joint account J:@gmo`M;V  
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未决帐项outstanding account FEjO}lTK  
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贷方帐项credit account||creditor account 72dRp!JU  
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借方帐项debit account||debtor account ~ WWhCRq  
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应付帐||应付未付帐account payable QLY;@-jF$  
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应收帐||应收未收帐account receivable yB UQ!4e  
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新交易||新帐new account c4fH/-  
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未决帐||老帐old account 2;v:Z^&  
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现金帐cash account fd'kv  
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流水帐running account 7Eyi~jes  
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暂记帐||未定帐suspense account ;Nn(  
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过期帐||延滞帐overdue account||pastdue account @[r[l#4yUi  
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杂项帐户sundry account : @|Rj_S;  
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详细帐单||明细表detail account OJe!K:  
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呆帐bad account p"0#G&-  
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会计项目title of account !<];N0nt#  
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会计薄||帐薄account-book D\Ez~.H  
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营业报告书||损益计算表account of budiness||business report "l&SRX?g  
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借贷细帐||交验帐account rendered %,[,mW4l   
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明细帐account stated ()aCE^C  
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与…银行开立一户头to open an account with  xL15uWk-  
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与…银行建立交易to keep account with rO#w(]   
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继续记帐to keep account Q"I(3 tp9[  
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与…有交易to have an account with 0`E G-Hw  
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作成会计帐||有往来帐项to make out an account with Cf(WO-F^  
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清算||清理债务to make up an account d92Z;FWb  
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清洁帐目||与…停止交易to close ones account with B.y}S  
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结帐to close an account e%e.|+  
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清理未付款to ask an account||to demand an account [;wJM|Z J0  
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结清差额to balance the account with vD8pVR+  
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清算to settle an account||to liquidate an account||to square an account l<1zLA~G  
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审查帐目||监查帐目to audit an account v7pu  
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检查帐目to examine an account 2Vti|@JYp  
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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 q;#AlquY@  
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代理某人||为某人on ones account||on account of one EPJ>@A>;D  
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为自己计算||独立帐目on ones own account +c/!R|h=S  
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由某人收益并负风险on ones account and risk||for ones account and risk VHPqEaR  
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由某人负担for ones account||for account of one r^6@Zwox]  
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按某人指示||列入某人帐户by order and for account of one \ n2MP  
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列入5月份帐目for May account a>l,H#w*vW  
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编入某中帐项下to pass to the account of||to place to the account of `uMc.:5\  
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寄出清算书to send in an account||to send in render an account  I!? Xq  
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支票薄cheque book ,+IFV  
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支票陈票人cheque drawer ,\i XZ5"R  
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持票人cheque holder uvJHkAi  
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不记名支票cheque to bearer||bearer cheque #8M?y*<I  
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记名支票||认人支票cheque to order WPsfl8@D  
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到期支票antedated cheque "~r)_Ko  
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未到期支票postdated cheque Y!oLNGY
 
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保付支票certified cheque ;AJQ2  
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未获兑现支票，退票returned cheque Z5(9=8h B/  
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横线支票crossed cheque 3%5
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普通横线general crossing QPB,B>Z  
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特别横线special crossing -!_8>r;Q4  
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空白支票blank cheque G0cG%sIl  
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失效支票，过期支票stale cheque x0*{oP  
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普通支票open cheque ~Bd=]a$mj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G dgL}"*F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nQ%HtXt;  
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支票换现金||兑现to cash a cheque +/:tap|V  
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清理票款to clear a cheque '6
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保证兑现to certify a cheque E+td~&x  
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填写支票数额to fill up a cheque ^5mc$~1`  
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支票上划线to cross a cheque 7  ,Rg~L  
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开发支票to make out a cheque >rnVTK  
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签发支票，开立支票to draw a cheque||to issue a cheque }D/+YG  
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透支支票to overdraw a cheque 7#8Gn=g  
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背书支票to endorse a cheque GW2\YU^{  
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请付票款||清付票款to pay a cheque||to honour a cheque }r}*=;Ea  
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支票退票to dishonour a cheque ^E&PZA\,;  
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拒付支票to refuse a cheque SnCwoxK  
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拒付支票to stop payment of a cheque +z >)'#  
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提示要求付款to present for payment .
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见票即付持票人payable to bearer [g}Cve#i  
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支付指定人payable to order !\4x{W
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已过期||无效out of date||stale w$
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请给出票人R/D||refer to drawer 24sMX7Q,i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I16FVdUun4  
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文字与数字不一致words and figures differ dwj?;  
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支票 2D\pt  
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时间已过account closed Nc[@QC{  
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更改处应加盖印章alterations require initials m^X51,+<  
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时间已过effects not cleared fQ+whGB  
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停止付款payment stopped +p u[JHF  
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支票毁损cheque mutilated T(|'.&a  

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汇款||寄钱to remit||to send money f*k7 @[rSv  
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寄票供取款||支票支付to send a cheque for payment $6"sRI6u  
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寄款人a remitter *'@Oo  
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收款人a remittee m*^)#  

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国外汇票foreign Bill Ft5A(P >  
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国内汇票inland Bill ?N kKDvv  
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跟单汇票documentary bill hHJiGVJ=V  
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空头汇票accommodation bill ^s~)"2 g  
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原始汇票original bill aH}/+Hu-  
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改写||换新票据renewed bill .W]k8N E  
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即期汇票sight bill||bill on demand [?K>s>it  
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…days after date||…days after date…日后付款 8eqTA8$?  
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…months after date||…months after date…月后付款 [O3:?BNY  
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见票后…日付款…days after sight||…days sight =l(euBb  
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见票后…月付款…months after sight||…months sight LR=Ji7  
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同组票据set of bills )N 3^r>(e<  
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单张汇票sola of exchange||sole of exchange @)>Z+g  
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远期汇票usance bill||bill at usance (zsG!v  
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长期汇票long bill 8"%Es  
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短期汇票short bill um%_kX  
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逾期汇票overdue bill "t^v;?4  
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宽限日期days of grace }AS?q?4?  
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电汇telegraphic transfer （T.T） y#'hOSR2  
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邮汇postal order||postal note （Am.）||post office order||money order hDxq9EF  
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本票promissory note （P/N） %,bD| NKp  

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押汇负责书||押汇保证书letter of hypothecation T^ktfgXq  
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副保||抵押品||付属担保物collateral security f\_RW;y|m  
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担保书trust receipt||letter of indemnity ?Ek)" l  
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承兑||认付acceptance z>N[veX%  
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单张承兑general acceptance '?C6P5fm  
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有条件承兑qualified acceptance M">v4f&K1!  
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附条件认付conditional acceptance Dck/Ea  
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部分认付partial acceptance   7i($/mNl