[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。   UHYnl]  
会计报表statement of account M3
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往来帐目account current R;gN^Yjk:  
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现在往来帐||存款额current accout 8M;VX3
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销货帐account sales e`fN+  
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共同计算帐项joint account hTZaI*  
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未决帐项outstanding account F'DO46  
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贷方帐项credit account||creditor account 't:|>;Wx  
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借方帐项debit account||debtor account )>$@cH  
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应付帐||应付未付帐account payable Z> jk\[  
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应收帐||应收未收帐account receivable ?'_E$  
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新交易||新帐new account `x2Q:&.H`  
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未决帐||老帐old account Gj[`r  
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现金帐cash account u/3[6 MIp  
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流水帐running account ]03+8#J  
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暂记帐||未定帐suspense account #?/&H;n_8S  
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过期帐||延滞帐overdue account||pastdue account C'mYR3?m;  
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杂项帐户sundry account ?}4 =A&][  
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详细帐单||明细表detail account ]PQ] f*Ik>  
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呆帐bad account jx_n$D  
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会计项目title of account %
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会计薄||帐薄account-book e_3KNQ`kA  
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营业报告书||损益计算表account of budiness||business report )U4h?
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借贷细帐||交验帐account rendered ~I^}'^Dbb  
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明细帐account stated e~7h8?\.q  
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与…银行开立一户头to open an account with XAN{uD^3\%  
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与…银行建立交易to keep account with C:C9swik"5  
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继续记帐to keep account ![O@{/  
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与…有交易to have an account with Z Mp  
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作成会计帐||有往来帐项to make out an account with \R&4Nu2F  
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清算||清理债务to make up an account A[juzOn\  
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清洁帐目||与…停止交易to close ones account with (]BZ8GOx  
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结帐to close an account Vy = fm  
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清理未付款to ask an account||to demand an account \K 01F  
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结清差额to balance the account with ?V_Qa0k  
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清算to settle an account||to liquidate an account||to square an account d#T8|#O"  
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审查帐目||监查帐目to audit an account f}bUuQrH-!  
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检查帐目to examine an account 8eP2B281  
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转入A的帐户to charge the amount to As account {xt<`_R  
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以计帐方式付款to pay on account my")/e  
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代理某人||为某人on ones account||on account of one O#A1)~  
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为自己计算||独立帐目on ones own account ZP?k|sEH  
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由某人收益并负风险on ones account and risk||for ones account and risk GT%V,OJ  
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由某人负担for ones account||for account of one (W+9 u0Zq  
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按某人指示||列入某人帐户by order and for account of one ~1Tz[\H#R  
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列入5月份帐目for May account j oDfvY*[  
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编入某中帐项下to pass to the account of||to place to the account of B<1*p,z  
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寄出清算书to send in an account||to send in render an account CG9X3%xO%  
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支票薄cheque book 8<n8joO0  
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支票陈票人cheque drawer JF{,;&sj  
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持票人cheque holder =_":Z!_  
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不记名支票cheque to bearer||bearer cheque *|t]6!aVLS  
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记名支票||认人支票cheque to order Ka_UVKwMro  
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到期支票antedated cheque =oQzL
 
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未到期支票postdated cheque 6km u'vw  
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保付支票certified cheque :/~vaCZ  
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未获兑现支票，退票returned cheque HO@T2t[  
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横线支票crossed cheque WHNb.>  
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普通横线general crossing Vbj?:29A  
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特别横线special crossing 6~!YEuA  
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空白支票blank cheque @wFm])}0  
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失效支票，过期支票stale cheque /7lkbL  
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普通支票open cheque &(rd{j/ *  
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7S1!|*/ 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 :9`1bZ?a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *C:+N>  
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支票换现金||兑现to cash a cheque ua[\npz5  
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清理票款to clear a cheque ~>C>LH> 8  
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保证兑现to certify a cheque Kje+Niz7  
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填写支票数额to fill up a cheque h0eo:Ahi  
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支票上划线to cross a cheque <
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开发支票to make out a cheque 1P[Lz!C  
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签发支票，开立支票to draw a cheque||to issue a cheque .'a|St  
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透支支票to overdraw a cheque ,$]q2aL  
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背书支票to endorse a cheque PsgzDhRv  
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请付票款||清付票款to pay a cheque||to honour a cheque *Vl =PNn-  
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支票退票to dishonour a cheque .vv*bx   
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拒付支票to refuse a cheque m%[t&^b}T  
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拒付支票to stop payment of a cheque +V@=G &Ou0  
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提示要求付款to present for payment JF*g!sV%  
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见票即付持票人payable to bearer S=}~I  
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支付指定人payable to order |T_Pz&-  
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已过期||无效out of date||stale rk/ c  
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请给出票人R/D||refer to drawer DOVX$N$3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,-3(^d\1F  
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文字与数字不一致words and figures differ 9ET+k(wI@  
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支票 7J;~&x  
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时间已过account closed lK,=`x
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更改处应加盖印章alterations require initials cIvYfgIo9  
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时间已过effects not cleared bmVgTm&  
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停止付款payment stopped mBZDl4 '  
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支票毁损cheque mutilated wUCDJY:,1  
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汇款||寄钱to remit||to send money Ui|a}`c  
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寄票供取款||支票支付to send a cheque for payment I0HY#z%  
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寄款人a remitter FPMSaN P  
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收款人a remittee K-EI?6`xM  
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国外汇票foreign Bill 9j?hF$L"  
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国内汇票inland Bill "dK
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跟单汇票documentary bill Vr-3M+l=O  
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空头汇票accommodation bill a0?iR5\  
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原始汇票original bill Xrj(,
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改写||换新票据renewed bill mF
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即期汇票sight bill||bill on demand Lov.E3S6;  
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…days after date||…days after date…日后付款 w%8ooQ|C  
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…months after date||…months after date…月后付款 dThn?  
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见票后…日付款…days after sight||…days sight G>=9 gSLM  
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见票后…月付款…months after sight||…months sight _'!N q  
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同组票据set of bills LyuSZa]  
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单张汇票sola of exchange||sole of exchange o,S!RG&  
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远期汇票usance bill||bill at usance z>cIiprX  
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长期汇票long bill " S c5qG  
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短期汇票short bill 0n4g$JK7  

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逾期汇票overdue bill y]yine  
zWy ,Om8P  
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宽限日期days of grace c:=7lI   
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电汇telegraphic transfer （T.T） <_"B}c/2$  
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邮汇postal order||postal note （Am.）||post office order||money order "Z;~Y=hC13  
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本票promissory note （P/N） Wu4ot0SZ  
yt. f!"  
HwB {8S?sm  
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押汇负责书||押汇保证书letter of hypothecation *%:@ cbF-M  
y&1%1 #8F  
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副保||抵押品||付属担保物collateral security qv *3A?uzr  
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担保书trust receipt||letter of indemnity F;#zN  
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承兑||认付acceptance 0Y7$d`  
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单张承兑general acceptance L~IE,4  
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有条件承兑qualified acceptance GMz8B-vk  
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附条件认付conditional acceptance 3 -tO;GKb  
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部分认付partial acceptance   ^00{Hd6