[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。   2J&J  
会计报表statement of account pP)> x*1  
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往来帐目account current BJP^?FUd=,  
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现在往来帐||存款额current accout j"Z9}F@  
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销货帐account sales {C'9?4&  
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共同计算帐项joint account l<UJ@XID$  
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未决帐项outstanding account MT^krv(G  
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贷方帐项credit account||creditor account AcIw; c:  
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借方帐项debit account||debtor account df8aM<&m3  
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应付帐||应付未付帐account payable 8C4v  
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应收帐||应收未收帐account receivable %&&;06GU}  
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新交易||新帐new account e$4$G<8;y  
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未决帐||老帐old account KBa   
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现金帐cash account (I ~r~5^  
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流水帐running account ,H:{twc   
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暂记帐||未定帐suspense account -n]E
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过期帐||延滞帐overdue account||pastdue account *S\/l-D  
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杂项帐户sundry account ;`}b .S=n  
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详细帐单||明细表detail account Q
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呆帐bad account /+ {1;}AT  
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会计项目title of account ` EgO&;1D)  
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会计薄||帐薄account-book 1x t N3{c  
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营业报告书||损益计算表account of budiness||business report c(!8L\69V}  
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借贷细帐||交验帐account rendered )Qixde>]p  
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明细帐account stated t9+ME|  
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与…银行开立一户头to open an account with [I4&E >  
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与…银行建立交易to keep account with z{ydP Ra  
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继续记帐to keep account PXJ`<X M  
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与…有交易to have an account with xXm:S{I  
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作成会计帐||有往来帐项to make out an account with [
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清算||清理债务to make up an account X'KkIo :  
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清洁帐目||与…停止交易to close ones account with 5Sfz0  
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结帐to close an account {9y
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清理未付款to ask an account||to demand an account #pm0T1+jW  
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结清差额to balance the account with iQnIk|8  
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清算to settle an account||to liquidate an account||to square an account 7)y9%-}  
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审查帐目||监查帐目to audit an account g0 NSy3t  
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检查帐目to examine an account hB:}0@l6p=  
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转入A的帐户to charge the amount to As account 2|C(|fD4  
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以计帐方式付款to pay on account E0 Neo _7  
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代理某人||为某人on ones account||on account of one ]sf1+3  
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为自己计算||独立帐目on ones own account t/4&=]n\u  
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由某人收益并负风险on ones account and risk||for ones account and risk ~& ?{hd.  
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由某人负担for ones account||for account of one 68k  
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按某人指示||列入某人帐户by order and for account of one D'!
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列入5月份帐目for May account U=a'(fX  
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编入某中帐项下to pass to the account of||to place to the account of RTgR>qI&)  
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寄出清算书to send in an account||to send in render an account 4CT _MAj  
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支票薄cheque book qf7oG0  
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支票陈票人cheque drawer APC,p,"  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque P9\!JH!  
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记名支票||认人支票cheque to order z DP  
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到期支票antedated cheque \;h+:[<e1  
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未到期支票postdated cheque Oh\+cvbG  
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保付支票certified cheque 4r&S&^  
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未获兑现支票，退票returned cheque x tJ_azt  
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横线支票crossed cheque v[aFSXGj)  
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普通横线general crossing nj (/It  
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特别横线special crossing 7# /c7
 
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空白支票blank cheque A ?Dg
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失效支票，过期支票stale cheque SG&VZY  
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普通支票open cheque Qg7rkRia  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C+*qU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ad\?@>[I  
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支票换现金||兑现to cash a cheque wknr^A  
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清理票款to clear a cheque &B^z u+J  
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保证兑现to certify a cheque B8jSdlvz  
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填写支票数额to fill up a cheque x[mxp/ /P  
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支票上划线to cross a cheque m=^`u:=  
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开发支票to make out a cheque &GF|Rr8NXs  
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签发支票，开立支票to draw a cheque||to issue a cheque ^ i"C%8  
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透支支票to overdraw a cheque U>q&p}z0H  
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背书支票to endorse a cheque uS9:cdH  
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请付票款||清付票款to pay a cheque||to honour a cheque L53qQej<  
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支票退票to dishonour a cheque 4=j,:q  
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拒付支票to refuse a cheque 5^Gv!XW  
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拒付支票to stop payment of a cheque i|'M'^3r  
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提示要求付款to present for payment +]n.uA-`[a  
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见票即付持票人payable to bearer QN%w\JXS  
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支付指定人payable to order DVu_KT[Hd  
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已过期||无效out of date||stale ]J^9iDTTA  
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请给出票人R/D||refer to drawer &G5=?ub  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }*!7 Vrep  
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文字与数字不一致words and figures differ ^*7~ Wxk5  
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支票 Q AJX7  
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时间已过account closed By=/DVm)=  
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更改处应加盖印章alterations require initials sPCp20x:y8  
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时间已过effects not cleared ;!<WL@C~  
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停止付款payment stopped &tFVW[(  
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支票毁损cheque mutilated w=I' CMRt  
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汇款||寄钱to remit||to send money T`g.K6$b
 
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寄票供取款||支票支付to send a cheque for payment _S:6;_bz  
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寄款人a remitter 2M c/ah  
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收款人a remittee `"v5bk  
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国外汇票foreign Bill P&3'N~k-  
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国内汇票inland Bill 7s_#X |A$  
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跟单汇票documentary bill ~YHy'.  
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空头汇票accommodation bill Efi@hdEV  
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原始汇票original bill _[-+%RP  
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改写||换新票据renewed bill <v;;:RB6 c  
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即期汇票sight bill||bill on demand _^Lv8a3(O  
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…days after date||…days after date…日后付款 cZKK\h
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…months after date||…months after date…月后付款 e{8z1t20:  
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见票后…日付款…days after sight||…days sight hK"hMyH^  
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见票后…月付款…months after sight||…months sight `;b@a<Wl  
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同组票据set of bills ep .AW'+  
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单张汇票sola of exchange||sole of exchange GwxxW  
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远期汇票usance bill||bill at usance C4],7"Sw  
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长期汇票long bill  r(iT&uz  
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短期汇票short bill b{<qt}
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逾期汇票overdue bill 
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宽限日期days of grace Vrn. #d  
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电汇telegraphic transfer （T.T） D-e0q)RSU  
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邮汇postal order||postal note （Am.）||post office order||money order Vy0s%k  
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本票promissory note （P/N） ~>&7~N8  
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押汇负责书||押汇保证书letter of hypothecation B*btt+6  
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副保||抵押品||付属担保物collateral security `v3WJ>Q!N?  
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担保书trust receipt||letter of indemnity w>Iw&US  
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承兑||认付acceptance 0+MNu8t  
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单张承兑general acceptance Z-|.j^n  
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有条件承兑qualified acceptance m=D2|WA8  
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附条件认付conditional acceptance @_s`@,=  
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部分认付partial acceptance   fB^h2