[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。   l70a&[W  
会计报表statement of account it Byw1/  
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往来帐目account current fVb~j;  
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现在往来帐||存款额current accout Owe"x2D\  
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销货帐account sales z(00"ei  
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共同计算帐项joint account GkOZ=ej  
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未决帐项outstanding account U*p; N,SjQ  
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贷方帐项credit account||creditor account JX.3b_O  
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借方帐项debit account||debtor account })V^t3  
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应付帐||应付未付帐account payable lG1\41ZxB  
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应收帐||应收未收帐account receivable H(A9YxXrZ5  
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新交易||新帐new account 6rP?$mn2  
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未决帐||老帐old account qh]D
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现金帐cash account ]B2%\}c  
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流水帐running account kMz*10$gn  
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暂记帐||未定帐suspense account _?I6[Mz  
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过期帐||延滞帐overdue account||pastdue account L=_ 
  
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杂项帐户sundry account kM;}$*?  
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详细帐单||明细表detail account cHAq[Ebp2!  
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呆帐bad account W% -`  
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会计项目title of account NtDxwzj  
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会计薄||帐薄account-book T!2gOe  
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营业报告书||损益计算表account of budiness||business report n.b_fkZNr  
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借贷细帐||交验帐account rendered vWZ?*0^  
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明细帐account stated y6P-:f/&*  
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与…银行开立一户头to open an account with X?z C B  
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与…银行建立交易to keep account with Y?4N%c_;  
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继续记帐to keep account >f:OU,"  
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与…有交易to have an account with %g7B*AX]  
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作成会计帐||有往来帐项to make out an account with '"9Wt@ .  
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清算||清理债务to make up an account Os[50j!4>  
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清洁帐目||与…停止交易to close ones account with e[g.&*!  
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结帐to close an account ?1]h5Uh[b  
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清理未付款to ask an account||to demand an account "[2D&\$  
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结清差额to balance the account with uE&2M>2  
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清算to settle an account||to liquidate an account||to square an account N3|aNQ=X0  
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审查帐目||监查帐目to audit an account m8z414o  
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检查帐目to examine an account cE3V0voSw1  
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转入A的帐户to charge the amount to As account #W[C;f|,  
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以计帐方式付款to pay on account ! K/
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代理某人||为某人on ones account||on account of one SkMBdkS9z[  
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为自己计算||独立帐目on ones own account .6y(ox|LL  
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由某人收益并负风险on ones account and risk||for ones account and risk nuLxOd*n  
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由某人负担for ones account||for account of one * 57y.](w  
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按某人指示||列入某人帐户by order and for account of one {;Ispx0m  
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列入5月份帐目for May account eWwI@ASaA
 
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编入某中帐项下to pass to the account of||to place to the account of SSG}'W!z  
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寄出清算书to send in an account||to send in render an account iPoDesp  
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支票薄cheque book Ib665H7w  
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支票陈票人cheque drawer ><Z`)}
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持票人cheque holder (0/)vZc  
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不记名支票cheque to bearer||bearer cheque .^J7^Ky,  
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记名支票||认人支票cheque to order KoPhPH  
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到期支票antedated cheque }4n?k'_s?  
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未到期支票postdated cheque _(<D*V[  
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保付支票certified cheque Dx-G0 KIG  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque |$vhu`]Z@^  
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普通横线general crossing (!nhU   
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特别横线special crossing hkO)q|1  

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空白支票blank cheque %` c?cB  
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失效支票，过期支票stale cheque qR~s&SC#  
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普通支票open cheque 5O9Oi:-!c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ; b2)WM:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sa~.qmqu  
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支票换现金||兑现to cash a cheque saH +C@_,  
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清理票款to clear a cheque @|&P#wd.u  

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保证兑现to certify a cheque 5Mb1==/R  
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填写支票数额to fill up a cheque j0sR]i  
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支票上划线to cross a cheque .1MXQLy  
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开发支票to make out a cheque #]I:}Q51  
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签发支票，开立支票to draw a cheque||to issue a cheque $cH'9W}3K  
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透支支票to overdraw a cheque E/_=0t  
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背书支票to endorse a cheque 4 !~JNO  
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请付票款||清付票款to pay a cheque||to honour a cheque GVY_u@6   
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支票退票to dishonour a cheque E](Ood  
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拒付支票to refuse a cheque " I`<s<  
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拒付支票to stop payment of a cheque |!I#T  
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提示要求付款to present for payment  *;+lF  
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见票即付持票人payable to bearer r6 ,5&`&  
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支付指定人payable to order T\8|Q@  
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已过期||无效out of date||stale ;2)@NH  
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请给出票人R/D||refer to drawer &cayhL/%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cl1h;w9s  
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文字与数字不一致words and figures differ =<iK3bPkU  
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支票 !95ZK.UT  
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时间已过account closed 5Ee%!P k  
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更改处应加盖印章alterations require initials p_)V@7  
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时间已过effects not cleared sD_Z`1  
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停止付款payment stopped SQ1.jcWW[  
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支票毁损cheque mutilated (UAa  
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汇款||寄钱to remit||to send money wbyY?tH  
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寄票供取款||支票支付to send a cheque for payment *}-X '_  
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寄款人a remitter \j+O |#`|)  
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收款人a remittee JN .\{ Y  
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国外汇票foreign Bill
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国内汇票inland Bill .{1G"(z  
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跟单汇票documentary bill
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空头汇票accommodation bill I?YT
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原始汇票original bill w<3}(1  
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改写||换新票据renewed bill }__g\?Y f  
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即期汇票sight bill||bill on demand zpV@{%VSj  
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…days after date||…days after date…日后付款 a*REx_gLG  
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…months after date||…months after date…月后付款 S(9Xbw)T  
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见票后…日付款…days after sight||…days sight nF~</>  
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见票后…月付款…months after sight||…months sight F, Y@  
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同组票据set of bills S8*VjG?T\  
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单张汇票sola of exchange||sole of exchange xoF]r$sC8  
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远期汇票usance bill||bill at usance q$z#+2u  
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长期汇票long bill OLJb8kO  
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短期汇票short bill $gT+Ue|7  
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逾期汇票overdue bill ;"SnCBt:>  
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宽限日期days of grace c|3%0=,`  
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电汇telegraphic transfer （T.T） Kdh(vNB>  
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邮汇postal order||postal note （Am.）||post office order||money order Os^sOOSY  
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本票promissory note （P/N） ^I3cU'X  
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押汇负责书||押汇保证书letter of hypothecation i)f3\?,,  
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副保||抵押品||付属担保物collateral security V&vU her0  
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担保书trust receipt||letter of indemnity <HM\ZDo@P  
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承兑||认付acceptance ,/6V^K  
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单张承兑general acceptance 5, `U3na,  
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有条件承兑qualified acceptance &[,g`S0  
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附条件认付conditional acceptance =2uE\6Fl,  
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部分认付partial acceptance   m)3?hF)