[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。   )4ok@^.  
会计报表statement of account F:Vl\YZ  
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往来帐目account current a@_n>$LZL  
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现在往来帐||存款额current accout 'mv|6Y  
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销货帐account sales eMOp}.zt|  
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共同计算帐项joint account Vs>e"czfm/  
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未决帐项outstanding account uw>y*OLU+  
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贷方帐项credit account||creditor account hZ>1n&[@  
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借方帐项debit account||debtor account pBVzmQF  
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应付帐||应付未付帐account payable ;%AY#b4m  
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应收帐||应收未收帐account receivable Fe2iG-ec  
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新交易||新帐new account
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未决帐||老帐old account f 0/q{*  
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现金帐cash account _:XX+3W7  
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流水帐running account 6(B[(Af  
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暂记帐||未定帐suspense account S8e?-rC  
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过期帐||延滞帐overdue account||pastdue account |Mnc0Fgvy,  
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杂项帐户sundry account ZGS 4P0$  
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详细帐单||明细表detail account 6 Znt   
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呆帐bad account XAUHF-"WE  
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会计项目title of account <OGXKv@  
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会计薄||帐薄account-book Gr|102  
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营业报告书||损益计算表account of budiness||business report <)$JA  
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借贷细帐||交验帐account rendered x3=SMN|a  
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明细帐account stated =BgQSs/^c  
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与…银行开立一户头to open an account with &}b-aAt  
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与…银行建立交易to keep account with HhT6gJWrU  
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继续记帐to keep account f>i lk Q`  
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与…有交易to have an account with b,-qyJW6  
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作成会计帐||有往来帐项to make out an account with nCdxn#|  
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清算||清理债务to make up an account f _*F
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清洁帐目||与…停止交易to close ones account with S2"HE`  
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结帐to close an account vuNq7V*}  
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清理未付款to ask an account||to demand an account pJ3Yjm[l  
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结清差额to balance the account with E@92hB4D"  
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清算to settle an account||to liquidate an account||to square an account y-^m  
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审查帐目||监查帐目to audit an account Zp <^|=D  
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检查帐目to examine an account 7':qx}c#!1  
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转入A的帐户to charge the amount to As account 8AuO e7D9A  
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以计帐方式付款to pay on account acdF5ch@  
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代理某人||为某人on ones account||on account of one #Zt(g(T  
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为自己计算||独立帐目on ones own account fsz:A"0H  
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由某人收益并负风险on ones account and risk||for ones account and risk v2;'F  
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由某人负担for ones account||for account of one o%sx(g=q6  
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按某人指示||列入某人帐户by order and for account of one =dDr:Y<@*  
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列入5月份帐目for May account 8c^Hfjr0  
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编入某中帐项下to pass to the account of||to place to the account of {dXmSuO  
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寄出清算书to send in an account||to send in render an account $i]G'fj  
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支票薄cheque book cT(=pMt8>  
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支票陈票人cheque drawer PB?92py&  
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持票人cheque holder gnN"6r1  
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不记名支票cheque to bearer||bearer cheque P^[y~I#{  
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记名支票||认人支票cheque to order Jp"yb`w  
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到期支票antedated cheque ;b_l/T(  
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未到期支票postdated cheque qPoN 8>.  
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保付支票certified cheque c<,R,DR  
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未获兑现支票，退票returned cheque N;gY5;0m  
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横线支票crossed cheque FxmHy{JG  
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普通横线general crossing b|e1HCH  
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特别横线special crossing XK&G`cJ[  
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空白支票blank cheque V1haAP[#  
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失效支票，过期支票stale cheque <nTZs`$LwL  
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普通支票open cheque q%LjOPE V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UA|\ D]xe
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >#)%/Ti}DU  
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支票换现金||兑现to cash a cheque 1R ;@v3   
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清理票款to clear a cheque *?\u5O(  
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保证兑现to certify a cheque A{e>7Z72  
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填写支票数额to fill up a cheque '4_c;](W  
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支票上划线to cross a cheque 684|Uuf7  
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开发支票to make out a cheque T@*'} *  
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签发支票，开立支票to draw a cheque||to issue a cheque \m%c"'[  
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透支支票to overdraw a cheque M9""(`U  
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背书支票to endorse a cheque !/!ga)Y  
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请付票款||清付票款to pay a cheque||to honour a cheque k}p8"'O  
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支票退票to dishonour a cheque " .%d{z}vz  
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拒付支票to refuse a cheque fIl!{pv[  
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拒付支票to stop payment of a cheque SJ<v<
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提示要求付款to present for payment aZCq{7Xs  
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见票即付持票人payable to bearer 6o7t eX  
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支付指定人payable to order ($kw*H{Ah^  
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已过期||无效out of date||stale #MlpOk*G  
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请给出票人R/D||refer to drawer C[G+SA1&W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8>,w8(Nt  
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文字与数字不一致words and figures differ 3g;,   
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支票 26rg-?;V^  
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时间已过account closed 7!pKlmQ  
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更改处应加盖印章alterations require initials JRo/ HY+  
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时间已过effects not cleared 3X`9&0:j%  
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停止付款payment stopped GDL/5m#  
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支票毁损cheque mutilated {fzX2qMZ]  
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汇款||寄钱to remit||to send money 7@fS2mu  
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寄票供取款||支票支付to send a cheque for payment 1@}F8&EZ  
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寄款人a remitter #T_!-;(Z  
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收款人a remittee G<$ :[ +w  
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国外汇票foreign Bill x|rc[e%k  
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国内汇票inland Bill *OG<+#*\_?  
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跟单汇票documentary bill Ay
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空头汇票accommodation bill #KJ# 1  
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原始汇票original bill k<< x}=  
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改写||换新票据renewed bill !<p,G`r  
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即期汇票sight bill||bill on demand M}\h?s   
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…days after date||…days after date…日后付款 zEI+)|4?r  
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…months after date||…months after date…月后付款 9eMle?pF   
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见票后…日付款…days after sight||…days sight \?xM%(:<Q  
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见票后…月付款…months after sight||…months sight !O_G%+>5W  
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同组票据set of bills h9)S&Sk{s  
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单张汇票sola of exchange||sole of exchange (P|[<Sd  
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远期汇票usance bill||bill at usance `B)@  
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长期汇票long bill ~>CvZ7K  
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短期汇票short bill t(z]4y  
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逾期汇票overdue bill E 2nz  
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宽限日期days of grace P 45Ir
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电汇telegraphic transfer （T.T） _**Nlp*%  
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邮汇postal order||postal note （Am.）||post office order||money order *#=Ijr~  
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本票promissory note （P/N） F1Z'tj
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押汇负责书||押汇保证书letter of hypothecation *[si!e%  
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副保||抵押品||付属担保物collateral security RjWwsC~B  
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担保书trust receipt||letter of indemnity ' _c/
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承兑||认付acceptance .6wPpLG?{  
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单张承兑general acceptance (?4%Xtul1  

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有条件承兑qualified acceptance eRMN=qP.q  
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附条件认付conditional acceptance -xtT,^<B  
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部分认付partial acceptance   (|QJ[@?q