[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。   1}nrVn[B9  
会计报表statement of account /NRdBN  
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往来帐目account current ^1y (N>W  
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现在往来帐||存款额current accout sk*AlSlM  
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销货帐account sales $OEhdz&Fi  
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共同计算帐项joint account #+$pE@u7A  
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未决帐项outstanding account ^yLiyRe\  
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贷方帐项credit account||creditor account z*,P^K 0T  
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借方帐项debit account||debtor account xF|P6GXg  
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应付帐||应付未付帐account payable )X-~+X91S  
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应收帐||应收未收帐account receivable qU!xh)  
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新交易||新帐new account O [Q ;[@  
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未决帐||老帐old account _Nze="Pt  
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现金帐cash account Y"eR&d  
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流水帐running account
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暂记帐||未定帐suspense account \TchRSe  
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过期帐||延滞帐overdue account||pastdue account %M?A>7b  
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杂项帐户sundry account >J!J:  
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详细帐单||明细表detail account NhP&sQO  
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呆帐bad account =aL=SC+  
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会计项目title of account >9?BJv2  
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会计薄||帐薄account-book ;c>Co:W  
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营业报告书||损益计算表account of budiness||business report aWtyY[=  
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借贷细帐||交验帐account rendered 7mUpn:U  
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明细帐account stated {{3n">s}:  
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与…银行开立一户头to open an account with {e>E4 (  
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与…银行建立交易to keep account with hM":?Rx  
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继续记帐to keep account h3Bs  
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与…有交易to have an account with jl!rCOLt4  
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作成会计帐||有往来帐项to make out an account with @R!
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清算||清理债务to make up an account 3IrmDT  
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清洁帐目||与…停止交易to close ones account with 3L;GfYr0  

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结帐to close an account FIB 9W@oao  
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清理未付款to ask an account||to demand an account \xQ10\u  
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结清差额to balance the account with j'z}m+_?  
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清算to settle an account||to liquidate an account||to square an account GsYi/Z   
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审查帐目||监查帐目to audit an account 3#d5.Ut  
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检查帐目to examine an account kW'xuZ&  
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转入A的帐户to charge the amount to As account YKjm_)8]w  
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以计帐方式付款to pay on account 7?@s.Sz|fV  

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代理某人||为某人on ones account||on account of one U!GG8;4  
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为自己计算||独立帐目on ones own account CS:"F) at  
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由某人收益并负风险on ones account and risk||for ones account and risk xMk0Xf'_  
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由某人负担for ones account||for account of one hf2Q;n&V  
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按某人指示||列入某人帐户by order and for account of one r!qr'Ht<  
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列入5月份帐目for May account 29]T:I1d[  
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编入某中帐项下to pass to the account of||to place to the account of V~V_+  
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寄出清算书to send in an account||to send in render an account lyBae?%&  
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支票薄cheque book g]^@bxdg  
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支票陈票人cheque drawer S4/CL4=  
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持票人cheque holder +|#lUXC  
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不记名支票cheque to bearer||bearer cheque &5]&6TD6  
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记名支票||认人支票cheque to order uJQ#l\t  
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到期支票antedated cheque 0 K T.@P  
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未到期支票postdated cheque -+^E5  
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保付支票certified cheque aS ]bTYJ'  
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未获兑现支票，退票returned cheque .M3]\I u  
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横线支票crossed cheque jNKu5"HB  
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普通横线general crossing A 9I5  
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特别横线special crossing x+?P/Ckg  
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空白支票blank cheque 3em&7QM  
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失效支票，过期支票stale cheque +M@,CbqD  
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普通支票open cheque FU;b8{Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kU*Fif  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J|$(O$hYy  
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支票换现金||兑现to cash a cheque bl/tl_.p00  
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清理票款to clear a cheque -w>2!@8  
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保证兑现to certify a cheque n@`D:;?{  
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填写支票数额to fill up a cheque z}772hMB  
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支票上划线to cross a cheque df
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开发支票to make out a cheque d]fo>[%Xr  
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签发支票，开立支票to draw a cheque||to issue a cheque JP sR7f  
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透支支票to overdraw a cheque KNI* :  
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背书支票to endorse a cheque Oo)MxY
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请付票款||清付票款to pay a cheque||to honour a cheque yf
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支票退票to dishonour a cheque TgDx3U[  
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拒付支票to refuse a cheque )P)Zds@F  
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拒付支票to stop payment of a cheque BGe&c,feIc  
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提示要求付款to present for payment f^EDiG>b`  
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见票即付持票人payable to bearer SK>*t KY  
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支付指定人payable to order UNc[h&@_  
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已过期||无效out of date||stale EYLqg`2A  
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请给出票人R/D||refer to drawer @~Uu]1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  ]V`L\  
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文字与数字不一致words and figures differ +H'{!:e5  
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支票 j9bn|p$DA  
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时间已过account closed 'f? =ks<  
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更改处应加盖印章alterations require initials iaq+#k@V  
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时间已过effects not cleared 7FTf8  
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停止付款payment stopped j3J\%7^i  
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支票毁损cheque mutilated q#mw#Uw-  
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汇款||寄钱to remit||to send money \'BA}v &/  
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寄票供取款||支票支付to send a cheque for payment pSzO)j  
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寄款人a remitter &azy1.i~  
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收款人a remittee DUAI  
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国外汇票foreign Bill
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国内汇票inland Bill 9 :ubPqt  
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跟单汇票documentary bill $1F$3"k  
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空头汇票accommodation bill 2jUEL=+Y  
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原始汇票original bill A.%MrgOOX  
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改写||换新票据renewed bill oQS_rv\Ber  
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即期汇票sight bill||bill on demand +pefk+  
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…days after date||…days after date…日后付款 tS@J)p+_(  
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…months after date||…months after date…月后付款 u |EECjJn  
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见票后…日付款…days after sight||…days sight I/&uiC{l@  
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见票后…月付款…months after sight||…months sight it\U+xu  
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同组票据set of bills 'cpO"d?{  
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单张汇票sola of exchange||sole of exchange 8e:\T.)M  
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远期汇票usance bill||bill at usance ,m08t9F  
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长期汇票long bill Q 6)5*o8n  
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短期汇票short bill Z`9yGaTO  
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逾期汇票overdue bill VZRM=;V  
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宽限日期days of grace aV6l"A]  
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电汇telegraphic transfer （T.T） :AzP3~BI  
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邮汇postal order||postal note （Am.）||post office order||money order F[65)"^  
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本票promissory note （P/N） LM~,`#3Ru  
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押汇负责书||押汇保证书letter of hypothecation sY#iGEf  
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副保||抵押品||付属担保物collateral security @6~OQN  
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担保书trust receipt||letter of indemnity 6kc/  
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承兑||认付acceptance -c1$>+  
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单张承兑general acceptance p(5'|eqBV  
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有条件承兑qualified acceptance :e&P's=
 
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附条件认付conditional acceptance r|bvpZV  
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部分认付partial acceptance   A#"AqNVWv