[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。   Ur'9bl{5  
会计报表statement of account T@;! yz}Pf  
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往来帐目account current FU_fCL8yA  
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现在往来帐||存款额current accout E2^ KK:4s  
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销货帐account sales \hs/D+MCk  
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共同计算帐项joint account a?5WKO  
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未决帐项outstanding account L +L9Y}  
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贷方帐项credit account||creditor account 3(1]FKZtt  
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借方帐项debit account||debtor account $z*@2Non  
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应付帐||应付未付帐account payable ?Phk~ jE  
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应收帐||应收未收帐account receivable  ?N:B  
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新交易||新帐new account &,J*_F<s2<  
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未决帐||老帐old account ^ 7.XGWQ)-  
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现金帐cash account X2qv^G,  
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流水帐running account u#1%P5r&X  
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暂记帐||未定帐suspense account k0L] R5W  
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过期帐||延滞帐overdue account||pastdue account b(l0js  
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杂项帐户sundry account F|Q H
 
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详细帐单||明细表detail account e'34Pw!m  
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呆帐bad account ?Nf 5w  
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会计项目title of account ~M5:=zKQ  
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会计薄||帐薄account-book sHdp  
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营业报告书||损益计算表account of budiness||business report ^/toz).Q  
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借贷细帐||交验帐account rendered 2/B)O)#ls  
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明细帐account stated M&KyA  
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与…银行开立一户头to open an account with };b1ahaG  
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与…银行建立交易to keep account with mrM4RoO  
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继续记帐to keep account 6B" egYv  
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与…有交易to have an account with o&SSvW  
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作成会计帐||有往来帐项to make out an account with D-&an@  
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清算||清理债务to make up an account )nfEQ)L;h}  
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清洁帐目||与…停止交易to close ones account with t;NV $!!  
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结帐to close an account O;uG?.\  
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清理未付款to ask an account||to demand an account `A@w7J'  
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结清差额to balance the account with g>J
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清算to settle an account||to liquidate an account||to square an account N2C7[z+l`  
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审查帐目||监查帐目to audit an account Yk!/o w@.  
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检查帐目to examine an account U8$4 R,+  
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转入A的帐户to charge the amount to As account <ABX0U[*  
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以计帐方式付款to pay on account M5357Q  
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代理某人||为某人on ones account||on account of one kYzKU 2T\W  
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为自己计算||独立帐目on ones own account b;sVls  
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由某人收益并负风险on ones account and risk||for ones account and risk V"\0Y0  
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由某人负担for ones account||for account of one .IBp\7W!?E  
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按某人指示||列入某人帐户by order and for account of one \>LnLH(  
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列入5月份帐目for May account '.Ed`?<p  
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编入某中帐项下to pass to the account of||to place to the account of ,YTIC8qKr  
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寄出清算书to send in an account||to send in render an account %~L>1ShtU  
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支票薄cheque book b2aF 'y/  
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支票陈票人cheque drawer (" LQll9  
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持票人cheque holder ?]D"k4  
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不记名支票cheque to bearer||bearer cheque _ZY)M  
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记名支票||认人支票cheque to order 3a.kBzus  
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到期支票antedated cheque T,| 1g6  
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未到期支票postdated cheque $O9^SB  
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保付支票certified cheque 8_T6_jL<  
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未获兑现支票，退票returned cheque gy&[?m6M=  
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横线支票crossed cheque u_ABt?'  
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普通横线general crossing R {-5Etv  
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特别横线special crossing 4~B> 9<$e>  
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空白支票blank cheque w8n|B?Sr  
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失效支票，过期支票stale cheque _c XqAo  
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普通支票open cheque 9uGrk^<t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y.*y9)#S6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7}X[ 4("bB  
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支票换现金||兑现to cash a cheque Y'
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清理票款to clear a cheque |o\8  
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保证兑现to certify a cheque WVI{oso#  
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填写支票数额to fill up a cheque QDu2?EYZq  
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支票上划线to cross a cheque jrS[f  
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开发支票to make out a cheque B#M5}QT|2  
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签发支票，开立支票to draw a cheque||to issue a cheque R;j!}D!4  
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透支支票to overdraw a cheque QnJZr:4b  
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背书支票to endorse a cheque ](s'L8(x  
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请付票款||清付票款to pay a cheque||to honour a cheque 43@{JK9G  
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支票退票to dishonour a cheque v+X)Qmzf~  
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拒付支票to refuse a cheque 8/=L2fNN[  
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拒付支票to stop payment of a cheque pNKhc# -w  
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提示要求付款to present for payment 6e[VgN-s  
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见票即付持票人payable to bearer \Z+z?K O  
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支付指定人payable to order {qN 5MsY  
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已过期||无效out of date||stale -}KC=,]vh  
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请给出票人R/D||refer to drawer `|ASx8_!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %>g3~yl  
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文字与数字不一致words and figures differ hMykf4  
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支票 QmCe>+  
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时间已过account closed % a@>_  
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更改处应加盖印章alterations require initials yFtd=AI'E  
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时间已过effects not cleared @CZ T  
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停止付款payment stopped J 
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支票毁损cheque mutilated *fn*h[pV&  
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汇款||寄钱to remit||to send money HLV2~5Txc  
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寄票供取款||支票支付to send a cheque for payment s#)5h0t#du  
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寄款人a remitter 3G`aHTWk  
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收款人a remittee {O7X`'[  
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国外汇票foreign Bill ^7 &5 z&o  
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国内汇票inland Bill dVi!Q@y+  
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跟单汇票documentary bill &' Ne!o8  

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空头汇票accommodation bill CJJzCVj  
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原始汇票original bill yl1gx  
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改写||换新票据renewed bill Te}8!_ohyC  
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即期汇票sight bill||bill on demand hnc@  
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…days after date||…days after date…日后付款 C@L$~iG  
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…months after date||…months after date…月后付款 'zGo? a  
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见票后…日付款…days after sight||…days sight T 3pmVl  
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见票后…月付款…months after sight||…months sight G6F Ep`  
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同组票据set of bills ^WNrGF  
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单张汇票sola of exchange||sole of exchange 5wh|=**/  
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远期汇票usance bill||bill at usance pD01,5/  
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长期汇票long bill S&\L-@  
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短期汇票short bill E8n)}[k!0  
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逾期汇票overdue bill 0 rXxRQ  
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宽限日期days of grace PV/77{'  
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电汇telegraphic transfer （T.T） S!G(a"<W  
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邮汇postal order||postal note （Am.）||post office order||money order v{jQek4  
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本票promissory note （P/N） G_k~X"  
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押汇负责书||押汇保证书letter of hypothecation -"h;uDz|z  
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副保||抵押品||付属担保物collateral security %d>=+Ds[  
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担保书trust receipt||letter of indemnity '`XX "_k3  
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承兑||认付acceptance `KK>~T_$J  
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单张承兑general acceptance \z$p%4`E@  
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有条件承兑qualified acceptance rfgI$eu   
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附条件认付conditional acceptance nD)K}4  
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部分认付partial acceptance   9$Xu,y