[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。   `DG
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会计报表statement of account _ A{F2M  
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往来帐目account current "85)2*+  
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现在往来帐||存款额current accout |eye) E:  
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销货帐account sales c*R\fQd  
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共同计算帐项joint account I 5ZDP|  
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未决帐项outstanding account H|`D3z.c  
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贷方帐项credit account||creditor account y La E]  
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借方帐项debit account||debtor account +.rOqkxJ  
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应付帐||应付未付帐account payable {+Wknm%  
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应收帐||应收未收帐account receivable 68<W6z  
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新交易||新帐new account JnqP`kYbTE  
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未决帐||老帐old account 'V <Z mJ2  
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现金帐cash account tWaGC xaE  
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流水帐running account lh XD9ed  
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暂记帐||未定帐suspense account ];=|))ky"  
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过期帐||延滞帐overdue account||pastdue account $DnR[V}rR!  
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杂项帐户sundry account fI=p^k:  
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详细帐单||明细表detail account x>A[~s"|N  
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呆帐bad account t9lf=+%s  
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会计项目title of account IfI:|w}:"r  
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会计薄||帐薄account-book <R_)[{ 7  
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营业报告书||损益计算表account of budiness||business report h2?\A%  
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借贷细帐||交验帐account rendered jL
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明细帐account stated 'cc{sjG  
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与…银行开立一户头to open an account with _U^G*EqL*  
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与…银行建立交易to keep account with
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继续记帐to keep account N]\)Ok  
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与…有交易to have an account with =hI;5KF  
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作成会计帐||有往来帐项to make out an account with 7=qvu&{  
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清算||清理债务to make up an account VAe[x `  
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清洁帐目||与…停止交易to close ones account with d vo|9>  
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结帐to close an account T#vY(d  
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清理未付款to ask an account||to demand an account NW&2ca  
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结清差额to balance the account with QB;TQZ  
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清算to settle an account||to liquidate an account||to square an account ['3E'q,4&  
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审查帐目||监查帐目to audit an account vN~joQ=d  
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检查帐目to examine an account E!>MJlA:k6  
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转入A的帐户to charge the amount to As account Os!x<r|r  
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以计帐方式付款to pay on account K~fWZT3]  
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代理某人||为某人on ones account||on account of one vYq"W%
 
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为自己计算||独立帐目on ones own account 1DN  
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由某人收益并负风险on ones account and risk||for ones account and risk 4E$d"D5]>p  
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由某人负担for ones account||for account of one ]H<}6}
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按某人指示||列入某人帐户by order and for account of one <y#@v  G  
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列入5月份帐目for May account |\)Y,~;P  
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编入某中帐项下to pass to the account of||to place to the account of qV-1aaA  
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寄出清算书to send in an account||to send in render an account {J/+KK  
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支票薄cheque book \ )2'+R  
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支票陈票人cheque drawer ]
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持票人cheque holder SUL\|z`5  
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不记名支票cheque to bearer||bearer cheque `u8(qGg7GF  
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记名支票||认人支票cheque to order tn|H~iF{  
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到期支票antedated cheque 5{-54mwo  
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未到期支票postdated cheque j3[kG#  
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保付支票certified cheque p;mV?B?oAQ  
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未获兑现支票，退票returned cheque ]v_u2f'  
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横线支票crossed cheque ];u nR<H  
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普通横线general crossing Jn20^YG  
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特别横线special crossing
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空白支票blank cheque eX'V #K#C  
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失效支票，过期支票stale cheque 3WPZZN<K9  
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普通支票open cheque xqv&^,ic  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^a7a_M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H2yPVJ\Y)"  
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支票换现金||兑现to cash a cheque }eSrJgF4M  
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清理票款to clear a cheque oW6b3Q/B  
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保证兑现to certify a cheque .qCI!%fg  
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填写支票数额to fill up a cheque %<MI]D  
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支票上划线to cross a cheque Ba76~-gK$  
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开发支票to make out a cheque e]V7 7oc  
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签发支票，开立支票to draw a cheque||to issue a cheque va!fJ  
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透支支票to overdraw a cheque h3Nbgxa.  
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背书支票to endorse a cheque o}yA{<"  
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请付票款||清付票款to pay a cheque||to honour a cheque kWgrsN+Z  
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支票退票to dishonour a cheque \mw5 ~Rf;  
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拒付支票to refuse a cheque S0;s 7X#c  
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拒付支票to stop payment of a cheque ~_ko$(;A  
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提示要求付款to present for payment >eX9
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见票即付持票人payable to bearer SI7r`'7A'  
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支付指定人payable to order Bu4@FIK!C  
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已过期||无效out of date||stale M/YS%1  
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请给出票人R/D||refer to drawer SxL/]jWR7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p+${_w>pl{  
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文字与数字不一致words and figures differ FDuIm,NI  
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支票 l$m}aQ%h  
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时间已过account closed Fm+V_.H/;  
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更改处应加盖印章alterations require initials T/jxsIt3  
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时间已过effects not cleared wcGv#J],  
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停止付款payment stopped WZ UeW*#=  
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支票毁损cheque mutilated nPH\Lra  
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汇款||寄钱to remit||to send money =>7czw:S1  
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寄票供取款||支票支付to send a cheque for payment .GWN~iR(  
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寄款人a remitter "@rHGxK  
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收款人a remittee ]NKz5[9D  
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国外汇票foreign Bill ozA%u,\7k  
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国内汇票inland Bill 2SKtdiY  
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跟单汇票documentary bill 8qT^=K $  
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空头汇票accommodation bill .C1g Dry]  
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原始汇票original bill t<cWMx5ra  
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改写||换新票据renewed bill T=fVD8  
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即期汇票sight bill||bill on demand oSP^ .BJ$  
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…days after date||…days after date…日后付款 #twl  
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…months after date||…months after date…月后付款 XMpE|M!c  
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见票后…日付款…days after sight||…days sight lI+KT_|L  
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见票后…月付款…months after sight||…months sight C 6:; T%  
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同组票据set of bills :UDe\zcd"  
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单张汇票sola of exchange||sole of exchange ,in" 8aT}~  
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远期汇票usance bill||bill at usance NSQf@o  
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长期汇票long bill EP]OJ$6I  
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短期汇票short bill !8OUH6{2  
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逾期汇票overdue bill <Z9N}wY,8  
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宽限日期days of grace )x&OdFX  
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电汇telegraphic transfer （T.T） *heX[D &>)  
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邮汇postal order||postal note （Am.）||post office order||money order F5;
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本票promissory note （P/N） 'CO3b,  
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押汇负责书||押汇保证书letter of hypothecation M4(`o^
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副保||抵押品||付属担保物collateral security S`?cs^?  
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担保书trust receipt||letter of indemnity V57tn6>b  
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承兑||认付acceptance dF/HKBJ  
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单张承兑general acceptance UjI-<|  
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有条件承兑qualified acceptance /}=Bi-  
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附条件认付conditional acceptance &^4E)F  
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部分认付partial acceptance   )D1=jD(