[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。   ^& t
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会计报表statement of account "$Z= %.3Q  
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往来帐目account current hk(ZM#Bh  
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现在往来帐||存款额current accout b9KP(
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销货帐account sales 
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共同计算帐项joint account \}u Y'F  
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未决帐项outstanding account JgKO|VO  
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贷方帐项credit account||creditor account 7u -p%eq2  
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借方帐项debit account||debtor account IXMop7~  
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应付帐||应付未付帐account payable vsCCB}7\  
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应收帐||应收未收帐account receivable 'Vzp2  
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新交易||新帐new account tzWSA-Li  
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未决帐||老帐old account *.ll<p+(-  
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现金帐cash account O40 ?{v'  
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流水帐running account 7X`g,b!  
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暂记帐||未定帐suspense account gDQ^)1k  
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过期帐||延滞帐overdue account||pastdue account EKYY6S2  
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杂项帐户sundry account euK5pA>L  
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详细帐单||明细表detail account 3H'sHuK"X  
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呆帐bad account <v"R.<  
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会计项目title of account vSGH[nyCY  
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会计薄||帐薄account-book O
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营业报告书||损益计算表account of budiness||business report v1 #otrf  
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借贷细帐||交验帐account rendered [DYQ"A=)d  
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明细帐account stated B5`EoZ  
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与…银行开立一户头to open an account with +Z,;,5'5G  
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与…银行建立交易to keep account with k<z)WNBf  
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继续记帐to keep account ~\r*  
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与…有交易to have an account with |o7[|3:M  
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作成会计帐||有往来帐项to make out an account with PhLn8jNti  
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清算||清理债务to make up an account 9p85Pv [M=  
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清洁帐目||与…停止交易to close ones account with Z <oaK  
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结帐to close an account ,};&tR  
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清理未付款to ask an account||to demand an account 'JtBZFq  
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结清差额to balance the account with Brw@g8w-X  
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清算to settle an account||to liquidate an account||to square an account #&+{mCjs  
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审查帐目||监查帐目to audit an account VO5#
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检查帐目to examine an account #!B4 u?"m  
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转入A的帐户to charge the amount to As account :]K4KFM  
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以计帐方式付款to pay on account -]Bq|qTH[(  
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代理某人||为某人on ones account||on account of one Cl.x'v  
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为自己计算||独立帐目on ones own account W-f=]eWg  
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由某人收益并负风险on ones account and risk||for ones account and risk @&!ZZ 1V8  
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由某人负担for ones account||for account of one ;1W6G=m  
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按某人指示||列入某人帐户by order and for account of one _{O>v\u  
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列入5月份帐目for May account phkwN}6  
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编入某中帐项下to pass to the account of||to place to the account of OO\+J  
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寄出清算书to send in an account||to send in render an account u
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支票薄cheque book pad*oPH,  
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支票陈票人cheque drawer hag$GX'2k
 
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持票人cheque holder Paq4  
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不记名支票cheque to bearer||bearer cheque n6>#/eUH  
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记名支票||认人支票cheque to order t3ZOco@~P  
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到期支票antedated cheque xH,a=8&9  
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未到期支票postdated cheque fbvL7* (  
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保付支票certified cheque #%2rP'He  
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未获兑现支票，退票returned cheque (mB&m@-N  
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横线支票crossed cheque MN>b7O \.?  
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普通横线general crossing **CR} yV  
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特别横线special crossing 3}1u
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空白支票blank cheque ="H%6S4'  
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失效支票，过期支票stale cheque (CL%>5V  
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普通支票open cheque z<;HQX,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BO&bmfp7,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N+xP26D8  
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支票换现金||兑现to cash a cheque xCTML!H  
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清理票款to clear a cheque LL! Dx%JZ  
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保证兑现to certify a cheque n\53wh@+  
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填写支票数额to fill up a cheque CTa57R  
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支票上划线to cross a cheque oPM96 (  
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开发支票to make out a cheque 6&x@.1('z  
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签发支票，开立支票to draw a cheque||to issue a cheque SJ,v?=S
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透支支票to overdraw a cheque #6=  
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背书支票to endorse a cheque 4r}51 N\  
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请付票款||清付票款to pay a cheque||to honour a cheque <5051UEu  
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支票退票to dishonour a cheque guR/\z$D@C  
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拒付支票to refuse a cheque 'g\4O3&_  
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拒付支票to stop payment of a cheque 1% `Rs
  
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提示要求付款to present for payment h?U O&(  
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见票即付持票人payable to bearer UEL_ uij  
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支付指定人payable to order [- w%/D%@  
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已过期||无效out of date||stale !4!~Lk=  
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请给出票人R/D||refer to drawer 6S#Cl>v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EqiY\/S  
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文字与数字不一致words and figures differ +ZV5o&V>  
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支票 W+* V)tf  
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时间已过account closed 2g<Xtt7+o  
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更改处应加盖印章alterations require initials F'Z,]b'st3  
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时间已过effects not cleared =~ gvZV-<  
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停止付款payment stopped <3 uNl  
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支票毁损cheque mutilated wuBPfb  
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汇款||寄钱to remit||to send money {`_i`  
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寄票供取款||支票支付to send a cheque for payment zm# ?W  
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寄款人a remitter 9M ]_nPY  
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收款人a remittee iRBfx  
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国外汇票foreign Bill ig"L\ C"
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国内汇票inland Bill R-14=|7a-  
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跟单汇票documentary bill ipz5H*  
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空头汇票accommodation bill .]Z"C&"N]  
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原始汇票original bill DwF hK*  
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改写||换新票据renewed bill n@w%Z
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即期汇票sight bill||bill on demand =H~j,K  
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…days after date||…days after date…日后付款 adw2x pj  
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…months after date||…months after date…月后付款 W!<U85-#S  
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见票后…日付款…days after sight||…days sight OJxl<Q=z  
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见票后…月付款…months after sight||…months sight gFh*eCo   
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同组票据set of bills ,vDbp?)'U  
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单张汇票sola of exchange||sole of exchange |g~ZfnP_%  
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远期汇票usance bill||bill at usance <}
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长期汇票long bill a9G8q>h]O  
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短期汇票short bill ix$bRdl  
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逾期汇票overdue bill "oD[v  
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宽限日期days of grace ;aBG,dr}i  
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电汇telegraphic transfer （T.T） Dj+f
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邮汇postal order||postal note （Am.）||post office order||money order JO;Uus{?  
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本票promissory note （P/N） 6-I'>\U~  
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押汇负责书||押汇保证书letter of hypothecation YN,A)w:]  
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副保||抵押品||付属担保物collateral security R2;  
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担保书trust receipt||letter of indemnity TJN4k@\$2  
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承兑||认付acceptance Nl/dX-I  
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单张承兑general acceptance ;*N5Y}?j'  
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有条件承兑qualified acceptance /{[o~:'p  
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附条件认付conditional acceptance 9ati`-y2  
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部分认付partial acceptance   n|hNM?v