[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。   w$4*/D
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会计报表statement of account }(/\vTn*1  
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往来帐目account current AtYqD<hl:  
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现在往来帐||存款额current accout RAB'%CY4  
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销货帐account sales ,4H/>yPw  
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共同计算帐项joint account %_%BbQf  
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未决帐项outstanding account &(X67  
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贷方帐项credit account||creditor account V_/.]zQA  
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借方帐项debit account||debtor account dCpDA a3  
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应付帐||应付未付帐account payable zvK'j"Wq=  
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应收帐||应收未收帐account receivable ,Q<mU
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新交易||新帐new account E
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未决帐||老帐old account d9up! k  
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现金帐cash account h43py8v  
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流水帐running account {mUt|m7!  
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暂记帐||未定帐suspense account #>6Jsnv1  
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过期帐||延滞帐overdue account||pastdue account Qk >
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杂项帐户sundry account +)LCYDRV7  
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详细帐单||明细表detail account ""A6n{4  
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呆帐bad account 3N5@<
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会计项目title of account zz!jt A  
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会计薄||帐薄account-book "j&'R#$&d  
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营业报告书||损益计算表account of budiness||business report  'iTY?  
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借贷细帐||交验帐account rendered {,u})U2  
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明细帐account stated vZW[y5  
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与…银行开立一户头to open an account with fs?H  
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与…银行建立交易to keep account with Q6wa-Y,  
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继续记帐to keep account YYT#{>&  
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与…有交易to have an account with YCQ$X  
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作成会计帐||有往来帐项to make out an account with PZ`11#bbm  
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清算||清理债务to make up an account " .%d{z}vz  
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清洁帐目||与…停止交易to close ones account with fIl!{pv[  
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结帐to close an account jz![ #-G  
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清理未付款to ask an account||to demand an account 8I*N  
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结清差额to balance the account with Y)DX   
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清算to settle an account||to liquidate an account||to square an account P!E2.K,  
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审查帐目||监查帐目to audit an account *;]}`r  
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检查帐目to examine an account  L"%SU  
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转入A的帐户to charge the amount to As account |[IyqWG9  
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以计帐方式付款to pay on account #$-E5R;x  
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代理某人||为某人on ones account||on account of one ]FZPgO'G  
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为自己计算||独立帐目on ones own account l^9gFp~I  
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由某人收益并负风险on ones account and risk||for ones account and risk 9+^)?JUYll  
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由某人负担for ones account||for account of one oNyYx6q:Q  
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按某人指示||列入某人帐户by order and for account of one B5;%R01A  
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列入5月份帐目for May account % S^hqC  
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编入某中帐项下to pass to the account of||to place to the account of 5]N0p,f  
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寄出清算书to send in an account||to send in render an account fd&Fn=!  
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支票薄cheque book FBNLszT{L  
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支票陈票人cheque drawer {5E8eQ  
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持票人cheque holder _Sr7b#)o  
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不记名支票cheque to bearer||bearer cheque V#7,vas  
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记名支票||认人支票cheque to order ]<>cjk.ya  
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到期支票antedated cheque ,<
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未到期支票postdated cheque 6!m#;8 4  
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保付支票certified cheque *4U_MM#rX  
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未获兑现支票，退票returned cheque >a?Bk4w  

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横线支票crossed cheque _Vr- bpAf  
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普通横线general crossing |(>`qL{|  
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特别横线special crossing H9*k(lnz`  
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空白支票blank cheque B)JMughq_  
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失效支票，过期支票stale cheque ;qWu8\T+  
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普通支票open cheque W8d-4')|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Nz dN4+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0g?)j-  
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支票换现金||兑现to cash a cheque z?o8h N\  
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清理票款to clear a cheque .t "VsY|  
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保证兑现to certify a cheque >d +
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填写支票数额to fill up a cheque ,H]%4 @]|o  
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支票上划线to cross a cheque "_WN[jm  
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开发支票to make out a cheque :K| H/kht  
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签发支票，开立支票to draw a cheque||to issue a cheque (0 T!-hsP  
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透支支票to overdraw a cheque 37hdZt.,  
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背书支票to endorse a cheque 8['R D`O  
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请付票款||清付票款to pay a cheque||to honour a cheque t13V>9to  
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支票退票to dishonour a cheque /QXUD.( 8  
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拒付支票to refuse a cheque Q#g`D,:o%~  
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拒付支票to stop payment of a cheque ]_s3<&R  
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提示要求付款to present for payment rq%]CsRY5  
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见票即付持票人payable to bearer CNNqS ^ct  
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支付指定人payable to order Rta}*  
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已过期||无效out of date||stale J QQyl:=  
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请给出票人R/D||refer to drawer L( 6b2{"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z ]A |"6<  
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文字与数字不一致words and figures differ yY$^ R|t  
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支票 {it.F4.  
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时间已过account closed ZKi&f,:  
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更改处应加盖印章alterations require initials U%vTmdOY  
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时间已过effects not cleared @GQe-04W`  
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停止付款payment stopped J&6p/'UPZ  
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支票毁损cheque mutilated nlv,j&  
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汇款||寄钱to remit||to send money czRBuo+k+  
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寄票供取款||支票支付to send a cheque for payment {\>4)TA  
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寄款人a remitter KR.;X3S}  
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收款人a remittee |lhnCShw  
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国外汇票foreign Bill f`4=Bl&"{  
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国内汇票inland Bill L;:|bVH  
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跟单汇票documentary bill i&DbZ=n2  
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空头汇票accommodation bill #JYl%=#,  
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原始汇票original bill gb,ZN^3<-  
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改写||换新票据renewed bill bofI0f}5.  
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即期汇票sight bill||bill on demand <^nS%hXEr  
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…days after date||…days after date…日后付款 `N[@lV\xp!  
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…months after date||…months after date…月后付款 09McUR@  
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见票后…日付款…days after sight||…days sight i).Vu}W
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见票后…月付款…months after sight||…months sight $j,$O>V  
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同组票据set of bills H%vgPQ8  
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单张汇票sola of exchange||sole of exchange T}J)n5U}\  
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远期汇票usance bill||bill at usance (J4( Ge  
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长期汇票long bill xV sI#`<a  
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短期汇票short bill ?o)?N8U  
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逾期汇票overdue bill G5 |nt#>  
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宽限日期days of grace ){mqo
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电汇telegraphic transfer （T.T） KCpq<A%  
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邮汇postal order||postal note （Am.）||post office order||money order  Hxy=J
 
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本票promissory note （P/N） HoX={^aG%  
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押汇负责书||押汇保证书letter of hypothecation IR3+BDE)>  
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副保||抵押品||付属担保物collateral security ,Y| ;V  
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担保书trust receipt||letter of indemnity +t-_FbFh3D  
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承兑||认付acceptance 
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单张承兑general acceptance )x?)v#k  
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有条件承兑qualified acceptance }Q9+krrow  
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附条件认付conditional acceptance ?b}e0C -a  
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部分认付partial acceptance   NBB R>3nt