[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。   n{argI8wF  
会计报表statement of account Q+{xZ'o"Z  
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往来帐目account current 12b(A+M   
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现在往来帐||存款额current accout P@V0
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销货帐account sales V^bwXr4f  
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共同计算帐项joint account dy%;W%   
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未决帐项outstanding account BYL)nCc  
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贷方帐项credit account||creditor account P~>OS5^  
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借方帐项debit account||debtor account pP&7rRhw  
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应付帐||应付未付帐account payable )l C)@H}  
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应收帐||应收未收帐account receivable /L g)i\R;  
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新交易||新帐new account y4?0j:  
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未决帐||老帐old account ].w4$OJ?  
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现金帐cash account $Vg>I>i  
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流水帐running account {3mRq"e  
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暂记帐||未定帐suspense account ,f%S'(>w  
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过期帐||延滞帐overdue account||pastdue account VPJElRSH
 
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杂项帐户sundry account 2*& ^v  
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详细帐单||明细表detail account -$ls(oot  
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呆帐bad account 9s q  
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会计项目title of account b{&)6M)zo  
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会计薄||帐薄account-book IFL*kB   
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营业报告书||损益计算表account of budiness||business report 'n3uu1C  
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借贷细帐||交验帐account rendered ;A'mB6?%H  
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明细帐account stated T.BW H2gRP  
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与…银行开立一户头to open an account with ]w8(&,PP  
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与…银行建立交易to keep account with 8Fu(Ft^9  
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继续记帐to keep account 8cIKvHx  
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与…有交易to have an account with ]2KihP8z x  
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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 ^u ~Q/4  
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清洁帐目||与…停止交易to close ones account with oap4rHk}  
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结帐to close an account LZY"3Jn[nQ  
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清理未付款to ask an account||to demand an account 0\P1; ak%  
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结清差额to balance the account with &Z%?!.4j@  
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清算to settle an account||to liquidate an account||to square an account ud('0r',D  
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审查帐目||监查帐目to audit an account wFZP,fQ9l  
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检查帐目to examine an account T6=u P)!K  
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转入A的帐户to charge the amount to As account oUlVI*~ND  
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以计帐方式付款to pay on account )Pv%#P-<  
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代理某人||为某人on ones account||on account of one VI*$em O0  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk c7H^$_^=  
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由某人负担for ones account||for account of one 7b+6%fV  
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按某人指示||列入某人帐户by order and for account of one 4_ML ],.  
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列入5月份帐目for May account o)/ 0a  
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编入某中帐项下to pass to the account of||to place to the account of M"L=L5OH-  
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寄出清算书to send in an account||to send in render an account &H+xzN  
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支票薄cheque book uQzXfOq  
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支票陈票人cheque drawer C,eu9wOT  
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持票人cheque holder Vjpy~iP4B  
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不记名支票cheque to bearer||bearer cheque [G3E%z
 
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记名支票||认人支票cheque to order XK vi=0B  
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到期支票antedated cheque ee=D1qNu;  
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未到期支票postdated cheque #0<XNLM  
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保付支票certified cheque [N'h%1]\  
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未获兑现支票，退票returned cheque Xwtqi@zlE  
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横线支票crossed cheque |l!aB(NW  
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普通横线general crossing 4P
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特别横线special crossing f *)Z)6E  
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空白支票blank cheque 
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失效支票，过期支票stale cheque y
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普通支票open cheque xN(|A}w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h`wD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ItCv.yv35  
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支票换现金||兑现to cash a cheque \Og+c%  
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清理票款to clear a cheque L rPkxmR  
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保证兑现to certify a cheque G/ 5%.Bf@  
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填写支票数额to fill up a cheque 8r!zBKq2~  
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支票上划线to cross a cheque -{_PuJ "  
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开发支票to make out a cheque \
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签发支票，开立支票to draw a cheque||to issue a cheque $7uA%|\  
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透支支票to overdraw a cheque 39jG8zr=Z[  
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背书支票to endorse a cheque ]:\dPw
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请付票款||清付票款to pay a cheque||to honour a cheque Q5_o/wk  
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支票退票to dishonour a cheque snikn&  
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拒付支票to refuse a cheque ei{eTp4HpV  
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拒付支票to stop payment of a cheque d`6 'Z  
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提示要求付款to present for payment :,I:usW"  
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见票即付持票人payable to bearer /H==Hm/  
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支付指定人payable to order alvrh'51  
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已过期||无效out of date||stale ?I@
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请给出票人R/D||refer to drawer @|%2f@h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6i~WcAs  
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文字与数字不一致words and figures differ :[!j?)%>  
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支票 (*)hD(C5  
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时间已过account closed d{7+w/Zi  
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更改处应加盖印章alterations require initials KyQX!,rV  
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时间已过effects not cleared nQ,H MXj  
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停止付款payment stopped =$Nq  
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支票毁损cheque mutilated m-"w0Rl1T  
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汇款||寄钱to remit||to send money b?QoS|<e?  
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寄票供取款||支票支付to send a cheque for payment FE|
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寄款人a remitter o="M  
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收款人a remittee SmSH2m-  
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国外汇票foreign Bill ;P%1j|7  
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国内汇票inland Bill GH:jH]u!V  
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跟单汇票documentary bill MJ [m  
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空头汇票accommodation bill {dMsz   
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原始汇票original bill :hk5 .[  
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改写||换新票据renewed bill X296tA>C`  
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即期汇票sight bill||bill on demand 7XLtN "$$  
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…days after date||…days after date…日后付款 MSqVlj  
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…months after date||…months after date…月后付款 ^{;oM^Q'  
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见票后…日付款…days after sight||…days sight /saIs%(fU  
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见票后…月付款…months after sight||…months sight j2.|ln"!  
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同组票据set of bills A_ N;   
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单张汇票sola of exchange||sole of exchange }mq6]ZrK  
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远期汇票usance bill||bill at usance #9}D4i.`}  
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长期汇票long bill ag#S6E^%S  
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短期汇票short bill [OV"}<V  
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逾期汇票overdue bill st3l2Q  
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宽限日期days of grace >:S?Mnv6  
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电汇telegraphic transfer （T.T） [.8BTj1%  
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邮汇postal order||postal note （Am.）||post office order||money order V2?=4mb  
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本票promissory note （P/N） gA5/,wDO  
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押汇负责书||押汇保证书letter of hypothecation f/NH:1)y  
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副保||抵押品||付属担保物collateral security ? m= N]!n  
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担保书trust receipt||letter of indemnity axRV:w;E<  
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承兑||认付acceptance V>%rv'G8  
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单张承兑general acceptance e7r-R3_  
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有条件承兑qualified acceptance BB$>h}  
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附条件认付conditional acceptance vnt%XU,,Y  
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部分认付partial acceptance   gA+qC7=p$