[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。   o(xRq;i  
会计报表statement of account 36>pa  

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往来帐目account current rkhQoYZ[  
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现在往来帐||存款额current accout 34VyR a  
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销货帐account sales 3/IQ]8g"  
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共同计算帐项joint account c>fLSf  
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未决帐项outstanding account MWf]U  
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贷方帐项credit account||creditor account kg[u@LgvoN  
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借方帐项debit account||debtor account :0o $qz2  
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应付帐||应付未付帐account payable .4={K)kz|F  
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应收帐||应收未收帐account receivable D^Dm, -  
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新交易||新帐new account E [JXQ
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未决帐||老帐old account >4TJH lB}8  
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现金帐cash account y8: 0VZox  
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流水帐running account dsD
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暂记帐||未定帐suspense account >7!aZO  
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过期帐||延滞帐overdue account||pastdue account Ff>Y<7CQ v  
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杂项帐户sundry account  n? " ti  
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详细帐单||明细表detail account Orh5d7+S  
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呆帐bad account 'R_U,9y`  
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会计项目title of account fEs957$  
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会计薄||帐薄account-book c Yx=8~-  
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营业报告书||损益计算表account of budiness||business report `Q26D
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借贷细帐||交验帐account rendered .u7
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明细帐account stated _if&a'  
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与…银行开立一户头to open an account with `^AbFV 3  
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与…银行建立交易to keep account with 5YS`v#+  
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继续记帐to keep account 8g>jz 8  
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与…有交易to have an account with lG#&Pv>-  
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作成会计帐||有往来帐项to make out an account with )\mklM9Z  
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清算||清理债务to make up an account 9}}D -&Mc  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account yrsP'th  
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清理未付款to ask an account||to demand an account Q]6nW[@j'  

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结清差额to balance the account with fiw~"2 U  
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清算to settle an account||to liquidate an account||to square an account }1R k]$XC  

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审查帐目||监查帐目to audit an account @Wx_4LOhf  
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检查帐目to examine an account uL-i>!"L!}  
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转入A的帐户to charge the amount to As account a'T|p)N.;T  
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以计帐方式付款to pay on account +,|-4U@dl  
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代理某人||为某人on ones account||on account of one *f4KmiQ~%  
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为自己计算||独立帐目on ones own account 2iH,U  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one we} sC,  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account G+ % ZN  
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编入某中帐项下to pass to the account of||to place to the account of J@Orrz2q#  
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寄出清算书to send in an account||to send in render an account \\/X+4|o'  
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支票薄cheque book ?&X6VNbU  
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支票陈票人cheque drawer Iy,)>V%iZV  
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持票人cheque holder pD>3c9J'^F  
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不记名支票cheque to bearer||bearer cheque ##n\9ipD  
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记名支票||认人支票cheque to order h5Z\9`f[  
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到期支票antedated cheque P;y/`_jo  
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未到期支票postdated cheque ^{Vm,nAQqs  
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保付支票certified cheque {otvJ|'N  
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未获兑现支票，退票returned cheque Qz<-xe`o8]  
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横线支票crossed cheque iKK=A.g  
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普通横线general crossing F?dTCa  
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特别横线special crossing cshUxabB  
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空白支票blank cheque /qC YNwWH9  
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失效支票，过期支票stale cheque T-@pTJ !K9  
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普通支票open cheque \uYUX~}i"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l:ED_env:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @U)'UrNr~  
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支票换现金||兑现to cash a cheque Y}Dp {  
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清理票款to clear a cheque RpXQi*c0  
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保证兑现to certify a cheque 7mjj%  
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填写支票数额to fill up a cheque R*y[/Aw  
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支票上划线to cross a cheque NWg\{a  
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开发支票to make out a cheque V588Leb?  
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签发支票，开立支票to draw a cheque||to issue a cheque jysV%q 3  
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透支支票to overdraw a cheque 16y$;kf8  
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背书支票to endorse a cheque 6'Zn
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请付票款||清付票款to pay a cheque||to honour a cheque wUeOD.;#F  
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支票退票to dishonour a cheque 6y_Z'@L  
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拒付支票to refuse a cheque N]}+F w\5  
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拒付支票to stop payment of a cheque D:E_h  
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提示要求付款to present for payment #6jwCEo=V  
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见票即付持票人payable to bearer .K1
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支付指定人payable to order d`<^+p)oy  
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已过期||无效out of date||stale r)]CZ])  
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请给出票人R/D||refer to drawer J<#`IaV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )
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文字与数字不一致words and figures differ >DUE8hp;<  
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支票 >^f)|0dn)E  
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时间已过account closed 1R%`i'$/  
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更改处应加盖印章alterations require initials {/A )t1nL  
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时间已过effects not cleared Rs F3#H  
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停止付款payment stopped 4%fN\f  
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支票毁损cheque mutilated .p(6' TYnI  
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汇款||寄钱to remit||to send money S $_Y
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寄票供取款||支票支付to send a cheque for payment |)?aH2IL  
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寄款人a remitter HZDaV&)@  
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收款人a remittee [-E{}FL|  
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国外汇票foreign Bill +f X}O9  
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国内汇票inland Bill hY.e[+  
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跟单汇票documentary bill :dY.D|j*  
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空头汇票accommodation bill "Ju/[#VCJ  
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原始汇票original bill 0'yG1qG  
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改写||换新票据renewed bill dThR)Z'=  
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即期汇票sight bill||bill on demand (s}Rj)V[^  
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…days after date||…days after date…日后付款 ku/\16E/k  
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…months after date||…months after date…月后付款 '1W!xQ }E  
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见票后…日付款…days after sight||…days sight k{gl^  
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见票后…月付款…months after sight||…months sight ZYE' C  
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同组票据set of bills F&=I7 i  
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单张汇票sola of exchange||sole of exchange .:w#&yM [U  
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远期汇票usance bill||bill at usance $ q%mu  
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长期汇票long bill /8f>':zUb  
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短期汇票short bill K@B" ]6  
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逾期汇票overdue bill ?n)Xw)]  
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宽限日期days of grace O`cdQ
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电汇telegraphic transfer （T.T） ]JH64~a  
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邮汇postal order||postal note （Am.）||post office order||money order $30oc Tt{  
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本票promissory note （P/N） _}D%iJg#  
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押汇负责书||押汇保证书letter of hypothecation +#4]o }6G  
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副保||抵押品||付属担保物collateral security aR _NyA  
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担保书trust receipt||letter of indemnity e9&+vsRmA  
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承兑||认付acceptance Av o|v>  
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单张承兑general acceptance D|l,08n"?  
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有条件承兑qualified acceptance w]nX?S8  
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附条件认付conditional acceptance yYY Nu`  
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部分认付partial acceptance   /4*WDiH