[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。   S5V:HRj{?  
会计报表statement of account ,Qs%bq{t  
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往来帐目account current ,l Y4WO  
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现在往来帐||存款额current accout bQ(-M:  
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销货帐account sales zy5F O<->  
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共同计算帐项joint account w@<II-9L)<  
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未决帐项outstanding account :AS`1\ C  
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贷方帐项credit account||creditor account 5VJe6i9;  
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借方帐项debit account||debtor account ] |nW  
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应付帐||应付未付帐account payable 1Dl6T\20  
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应收帐||应收未收帐account receivable Xh>($ U  
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新交易||新帐new account t:5-Ro  
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未决帐||老帐old account Yu>DgMW
 
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现金帐cash account avL_>7q
 
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流水帐running account 6oNcj_?7?q  
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暂记帐||未定帐suspense account iBd6&?E?<  
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过期帐||延滞帐overdue account||pastdue account ]MV8rC[\  
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杂项帐户sundry account /,I c
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详细帐单||明细表detail account by X!,  
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呆帐bad account [d6!  
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会计项目title of account o)AwM"  
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会计薄||帐薄account-book :TH cI;PG8  
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营业报告书||损益计算表account of budiness||business report /
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借贷细帐||交验帐account rendered (+> 2&@@<  
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明细帐account stated <v:V
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与…银行开立一户头to open an account with r]DiB:.  
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与…银行建立交易to keep account with #DTKz]i?
 
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继续记帐to keep account k~Ex_2;#  
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与…有交易to have an account with -/yqiC-yx  
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作成会计帐||有往来帐项to make out an account with ;H_/o+  
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清算||清理债务to make up an account &`"DG$N(  
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清洁帐目||与…停止交易to close ones account with z;c>Q\Q  
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结帐to close an account $^Fl*:6  
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清理未付款to ask an account||to demand an account = tv70d'  
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结清差额to balance the account with mxa~JAlN_  
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清算to settle an account||to liquidate an account||to square an account fqNh\~kja  
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审查帐目||监查帐目to audit an account wwUI ;g  
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检查帐目to examine an account ^_7|b[Bt  
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转入A的帐户to charge the amount to As account &5CRXf  
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以计帐方式付款to pay on account cc@W 6W  
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代理某人||为某人on ones account||on account of one VtBC~?2U)B  
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为自己计算||独立帐目on ones own account :@A&HkF  
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由某人收益并负风险on ones account and risk||for ones account and risk d&AG~,&d|  
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由某人负担for ones account||for account of one Od1\$\4Z  
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按某人指示||列入某人帐户by order and for account of one GQ2GcX(E(  
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列入5月份帐目for May account >m%_`68  
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编入某中帐项下to pass to the account of||to place to the account of jqUVERbc  
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寄出清算书to send in an account||to send in render an account 7)?C+=,0  
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支票薄cheque book 2/-m-5A  
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支票陈票人cheque drawer O=K lc+Oo  
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持票人cheque holder N,`@
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不记名支票cheque to bearer||bearer cheque >,6  
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记名支票||认人支票cheque to order -rDfDdT  
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到期支票antedated cheque Ey@^gH ku\  
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未到期支票postdated cheque RDps{),E;d  
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保付支票certified cheque (Mv~0ShakO  
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未获兑现支票，退票returned cheque ~-"CU:$
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横线支票crossed cheque QPuc{NcB>  
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普通横线general crossing ;CO qu#(  
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特别横线special crossing :EW1I>}_  
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空白支票blank cheque 7\@c1e*e  
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失效支票，过期支票stale cheque ~,,r\Y+  
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普通支票open cheque \: ZDY(>1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i59}6u_f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "9s}1C;Me  
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支票换现金||兑现to cash a cheque aj|3(2;Kp  
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清理票款to clear a cheque 7!qeIz  
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保证兑现to certify a cheque 8K^#$,.."  
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填写支票数额to fill up a cheque 
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支票上划线to cross a cheque UV|{za$&/  
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开发支票to make out a cheque [-`s`g-  
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签发支票，开立支票to draw a cheque||to issue a cheque Zk7!CJVM  
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透支支票to overdraw a cheque <=!t!_  
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背书支票to endorse a cheque ?gu!P:lZS  
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请付票款||清付票款to pay a cheque||to honour a cheque fLRx{Nu  
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支票退票to dishonour a cheque E690'\)31  
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拒付支票to refuse a cheque {y|.y~vW  
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拒付支票to stop payment of a cheque dr8Q>(ZY  
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提示要求付款to present for payment |Eu#mN  
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见票即付持票人payable to bearer }WR@%)7ay  
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支付指定人payable to order wd,6/5=lh  
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已过期||无效out of date||stale %h_N%B$7c1  
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请给出票人R/D||refer to drawer -hK^*vJ  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :p1_ij]ND  
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文字与数字不一致words and figures differ ;F2"gTQS  
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支票 43`Atw`\  
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时间已过account closed u\K`TWb%  
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更改处应加盖印章alterations require initials t4zKI~cO  
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时间已过effects not cleared ;0dl  
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停止付款payment stopped dY?>:ce  
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支票毁损cheque mutilated !imjfkG  
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汇款||寄钱to remit||to send money RbEtNwG@c  
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寄票供取款||支票支付to send a cheque for payment za5E{<0  
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寄款人a remitter :W[d&e  
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收款人a remittee j[$+hh3:  
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国外汇票foreign Bill BKfoeN)%  
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国内汇票inland Bill j>O!|V  
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跟单汇票documentary bill Y-P?t
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空头汇票accommodation bill :w26d-QR(  
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原始汇票original bill 82w=t
 
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改写||换新票据renewed bill d6g^>}-!t  
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即期汇票sight bill||bill on demand x4/f5  
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…days after date||…days after date…日后付款 XjJ[7"hs*  
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…months after date||…months after date…月后付款 S!.H _=z%p  
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见票后…日付款…days after sight||…days sight oz/Nx{bg  
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见票后…月付款…months after sight||…months sight 6e:#x:O  
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同组票据set of bills y[I)hSD=  
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单张汇票sola of exchange||sole of exchange U|)CZcM  
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远期汇票usance bill||bill at usance NmZowh$M  
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长期汇票long bill  &WoS(^  
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短期汇票short bill 8;1,saA_9  
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逾期汇票overdue bill ,K~r':ht  
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宽限日期days of grace [7@9wa1v!  
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电汇telegraphic transfer （T.T） |%c"A
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邮汇postal order||postal note （Am.）||post office order||money order X>4qL'b:z  
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本票promissory note （P/N） d@e2+3<  
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押汇负责书||押汇保证书letter of hypothecation m)Sdogt_  
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副保||抵押品||付属担保物collateral security /YHAU5N/}  
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担保书trust receipt||letter of indemnity pUD(5v*0R  
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承兑||认付acceptance uN+]q qCf  
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单张承兑general acceptance Z,1b$:+  
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有条件承兑qualified acceptance x
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附条件认付conditional acceptance B!1Bg9D  

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部分认付partial acceptance   TE% i