[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。   d5, FM  
会计报表statement of account d]k='  
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往来帐目account current ,iOZ|  
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现在往来帐||存款额current accout |Y4q+sDW  
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销货帐account sales !>|`ly$6  
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共同计算帐项joint account
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未决帐项outstanding account C!kbZTO[p"  
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贷方帐项credit account||creditor account T@>63  
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借方帐项debit account||debtor account (77Dif0)'  
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应付帐||应付未付帐account payable {!tOI  
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应收帐||应收未收帐account receivable QJ6f EV$~  
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新交易||新帐new account IBF.&[[S  
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未决帐||老帐old account q w"e0q%)  
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现金帐cash account rHR5,N:  
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流水帐running account w2s,  
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暂记帐||未定帐suspense account $K;_Wf  
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过期帐||延滞帐overdue account||pastdue account oM m/!Dc  
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杂项帐户sundry account R?i-"JhW  
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详细帐单||明细表detail account  W"#j7p`d  
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呆帐bad account =rE`ib  
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会计项目title of account mk$Yoz  
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会计薄||帐薄account-book G Z-n! ^  
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营业报告书||损益计算表account of budiness||business report ,DW0A//  
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借贷细帐||交验帐account rendered X_EC:GU  
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明细帐account stated '8((;N|I^  
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与…银行开立一户头to open an account with \3@2rW"5  
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与…银行建立交易to keep account with hBs>2u|z9  
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继续记帐to keep account S'H0nJ3  
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与…有交易to have an account with J 6d n~nPK  
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作成会计帐||有往来帐项to make out an account with -EX3' [*'  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with K5c7>I%k  
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结帐to close an account YF[!Hpzq  
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清理未付款to ask an account||to demand an account =)UiI3xHk  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account =$z$VbBv  
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审查帐目||监查帐目to audit an account u9^;~i,  
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检查帐目to examine an account g~["O!K3  
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转入A的帐户to charge the amount to As account /!uBk3x:  
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以计帐方式付款to pay on account xR6IXF>*  
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代理某人||为某人on ones account||on account of one E4@fP]R+  
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为自己计算||独立帐目on ones own account Bw7:ry  
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由某人收益并负风险on ones account and risk||for ones account and risk $i] M6<Vxn  
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由某人负担for ones account||for account of one eQIi} \`  
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按某人指示||列入某人帐户by order and for account of one DL!s)5!M  
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列入5月份帐目for May account ;mxT>|z  
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编入某中帐项下to pass to the account of||to place to the account of L6#d  
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寄出清算书to send in an account||to send in render an account ebVfny$D  
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支票薄cheque book En_8H[<%  
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支票陈票人cheque drawer 0evZg@JP`  
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持票人cheque holder  ^O"`.2O1  
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不记名支票cheque to bearer||bearer cheque <O&s 'A[  
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记名支票||认人支票cheque to order $a1.c;NE'  
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到期支票antedated cheque >cLZP#^\2E  
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未到期支票postdated cheque T;7|d5][  
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保付支票certified cheque 0KEl+  
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未获兑现支票，退票returned cheque J3vuh#  
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横线支票crossed cheque 14O/R3+  
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普通横线general crossing n&lLC&dL  
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特别横线special crossing 54-x 14")  
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空白支票blank cheque &0myA_So  
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失效支票，过期支票stale cheque 1k`!w}  
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普通支票open cheque Q{l;8MCL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YN^8s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qH$p]+Rk 5  
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支票换现金||兑现to cash a cheque Z|.z~53;  
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清理票款to clear a cheque +KZc"0?
 
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保证兑现to certify a cheque B}p/
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填写支票数额to fill up a cheque 8w$cj'  
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支票上划线to cross a cheque 5<61NnZ  
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开发支票to make out a cheque p47~vgJN  
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签发支票，开立支票to draw a cheque||to issue a cheque ]HRE-g  
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透支支票to overdraw a cheque \]^|IViIQ  
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背书支票to endorse a cheque #df Aqg '  
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请付票款||清付票款to pay a cheque||to honour a cheque p @P[pzxI  
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支票退票to dishonour a cheque ^ K/B[8  
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拒付支票to refuse a cheque )m?oQ#`m  
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拒付支票to stop payment of a cheque ^c+6?  
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提示要求付款to present for payment 5-n N8qs  
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见票即付持票人payable to bearer V$@@!q  
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支付指定人payable to order p_tMl%K  
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已过期||无效out of date||stale ]kc]YO7i%R  
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请给出票人R/D||refer to drawer "x&H*"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :N(L7&<
 
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文字与数字不一致words and figures differ wXfy,W  
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支票 o KX!{  
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时间已过account closed ^PO0(rh  
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更改处应加盖印章alterations require initials SC"=M^E  
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时间已过effects not cleared :8MpSvCV  
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停止付款payment stopped 5>"-lB &  
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支票毁损cheque mutilated 8BC}D+q  
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汇款||寄钱to remit||to send money L0_R2E A  
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寄票供取款||支票支付to send a cheque for payment 5(tOQ%AQ  
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寄款人a remitter bY&s$Ry3"  
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收款人a remittee SPn0D9b]  
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国外汇票foreign Bill #p6#,PZ  

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国内汇票inland Bill Pv+[N{  
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跟单汇票documentary bill k#w[GL|T  
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空头汇票accommodation bill `/Zi=.rr  
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原始汇票original bill CY<,p
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改写||换新票据renewed bill e@Q<hb0<eU  
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即期汇票sight bill||bill on demand .>Gq/[c0|  
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…days after date||…days after date…日后付款 4/e-E^  
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…months after date||…months after date…月后付款 ; H9d.D8  
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见票后…日付款…days after sight||…days sight AkrUb$ }  
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见票后…月付款…months after sight||…months sight _
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同组票据set of bills QKDY:1]  
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单张汇票sola of exchange||sole of exchange 3P-qLbJ  
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远期汇票usance bill||bill at usance b*S:wfw  
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长期汇票long bill <"Z]S^>$  
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短期汇票short bill q$`{ $RX  
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逾期汇票overdue bill e;\g[^U  
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宽限日期days of grace jU |0!]  
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电汇telegraphic transfer （T.T） S'#KPzy.  
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邮汇postal order||postal note （Am.）||post office order||money order Oaf!\z}  
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本票promissory note （P/N） S G|``}OA  
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押汇负责书||押汇保证书letter of hypothecation m,NUNd#)\  
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副保||抵押品||付属担保物collateral security 2V%si6  
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担保书trust receipt||letter of indemnity #ak2[UOT  
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承兑||认付acceptance L1ZhH3}X  
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单张承兑general acceptance "Opk:;.  
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有条件承兑qualified acceptance S~fURn  
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附条件认付conditional acceptance =c>2d.^l  
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部分认付partial acceptance   Lt>"R! "x