[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。   [2nP
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会计报表statement of account "$|ne[b2  
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往来帐目account current 2R`}}4<Z  
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现在往来帐||存款额current accout Z+C&?K  
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销货帐account sales Dhp|%_>  
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共同计算帐项joint account W&Kjh|[1QZ  
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未决帐项outstanding account lcEin* Oc  
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贷方帐项credit account||creditor account &p:GB_  
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借方帐项debit account||debtor account 2~2j?\AEd.  
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应付帐||应付未付帐account payable g'1ASMuR  
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应收帐||应收未收帐account receivable xzTF| Z\  
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新交易||新帐new account +~1~f'4J  
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未决帐||老帐old account :_"%o=  
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现金帐cash account I6Mr[#*  
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流水帐running account F otHITw[  
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暂记帐||未定帐suspense account $yg=tWk  
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过期帐||延滞帐overdue account||pastdue account cWNWgdk,`V  
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杂项帐户sundry account Z* L{;  
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详细帐单||明细表detail account -C<Ni  
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呆帐bad account K7N.gT*4  
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会计项目title of account zm('\KvT  
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会计薄||帐薄account-book K:g:GEDgf  
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营业报告书||损益计算表account of budiness||business report Zc9j_.?*  
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借贷细帐||交验帐account rendered 3JR1If  
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明细帐account stated `DPR >dd@  
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与…银行开立一户头to open an account with `bF]
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与…银行建立交易to keep account with U.B=%S  
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继续记帐to keep account Y[yw8a  
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与…有交易to have an account with 5@{+V!o,  
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作成会计帐||有往来帐项to make out an account with 96.z\[0VZ  
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清算||清理债务to make up an account QFfKEMN  
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清洁帐目||与…停止交易to close ones account with Bw[ jrK  
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结帐to close an account "k${5wk#Fl  
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清理未付款to ask an account||to demand an account 7(<49bb.V  
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结清差额to balance the account with g1uqsqYt  
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清算to settle an account||to liquidate an account||to square an account Y"uFlHN&i  
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审查帐目||监查帐目to audit an account @J~y_J{  

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检查帐目to examine an account I~R<}volu  
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转入A的帐户to charge the amount to As account f$E66yG
 
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以计帐方式付款to pay on account |7Q8WjCQ{m  
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代理某人||为某人on ones account||on account of one 6,xoxNoPP3  
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为自己计算||独立帐目on ones own account er5}=cFZ  
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由某人收益并负风险on ones account and risk||for ones account and risk Kfj*uzKB  
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由某人负担for ones account||for account of one N, ik&NIWy  
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按某人指示||列入某人帐户by order and for account of one U!a"r8u|8q  
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列入5月份帐目for May account *:.0c  
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编入某中帐项下to pass to the account of||to place to the account of l7{hq}@;cC  
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寄出清算书to send in an account||to send in render an account Re1@2a>  
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支票薄cheque book f9- |!]s  
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支票陈票人cheque drawer e+R.0E  
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持票人cheque holder !CB
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不记名支票cheque to bearer||bearer cheque ['km'5uZ^  
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记名支票||认人支票cheque to order gy =`cMS@  
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到期支票antedated cheque C-Fp)Zs{0  
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未到期支票postdated cheque Gm2rjpZeq  
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保付支票certified cheque .V.N^8(:a  
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未获兑现支票，退票returned cheque 2mlE;.}8  
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横线支票crossed cheque &\X;t|  
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普通横线general crossing `2fuV]FW  
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特别横线special crossing |fI%L9  
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空白支票blank cheque j>b OnCp~  
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失效支票，过期支票stale cheque >ATW/9r  
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普通支票open cheque e"CLhaT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^"l$p,P+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +n,BD C;  
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支票换现金||兑现to cash a cheque :}JZKj!}M  
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清理票款to clear a cheque dvD<>{U,8  
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保证兑现to certify a cheque vOK;l0%  
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填写支票数额to fill up a cheque Ds87#/Yfv  
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支票上划线to cross a cheque vs. uq  
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开发支票to make out a cheque v
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签发支票，开立支票to draw a cheque||to issue a cheque WO-WoPO  
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透支支票to overdraw a cheque f4S@lyYF  
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背书支票to endorse a cheque @(c<av?  
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请付票款||清付票款to pay a cheque||to honour a cheque n:'BN ([]o  
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支票退票to dishonour a cheque DH9?2)aR  

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拒付支票to refuse a cheque f*vk1dS:*3  
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拒付支票to stop payment of a cheque 8MeXVhM
 
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提示要求付款to present for payment &H1D!N  
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见票即付持票人payable to bearer GFdJFQio  
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支付指定人payable to order |D`b
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已过期||无效out of date||stale {2k< k(,  
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请给出票人R/D||refer to drawer $
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PnIvk]"Ab  
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文字与数字不一致words and figures differ hf^`at  
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支票 |z|)r"*\4  
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时间已过account closed vYR=TN=Z4  
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更改处应加盖印章alterations require initials >)J47j7{c  
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时间已过effects not cleared
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停止付款payment stopped 2mG&@
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支票毁损cheque mutilated v>y8s&/  
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汇款||寄钱to remit||to send money fyg~KF}  
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寄票供取款||支票支付to send a cheque for payment wO_pcNYZ8  
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寄款人a remitter x)#<.DX  
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收款人a remittee \p3nd!OIG  
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国外汇票foreign Bill *<.WL"Qhl  
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国内汇票inland Bill ,O g[[0g  
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跟单汇票documentary bill :rTKqX&"j  
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空头汇票accommodation bill 7>t$<J  
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原始汇票original bill J/]o WC`u  
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改写||换新票据renewed bill o&hKg#nO83  
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即期汇票sight bill||bill on demand EDq$vB  
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…days after date||…days after date…日后付款 _A;v
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…months after date||…months after date…月后付款 To#E@Nw  
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见票后…日付款…days after sight||…days sight teq^xTUF[  
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见票后…月付款…months after sight||…months sight -!'Oy%a#  
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同组票据set of bills #L@} .Giz  
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单张汇票sola of exchange||sole of exchange RsqRR`|X?  
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远期汇票usance bill||bill at usance *<`7|BH3  
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长期汇票long bill 1&X}1  
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短期汇票short bill olD@W UB  
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逾期汇票overdue bill \GijNn9ah  
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宽限日期days of grace A|p@\3P*A  
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电汇telegraphic transfer （T.T） C-s>1\I  
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邮汇postal order||postal note （Am.）||post office order||money order r+imn&FK8  
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本票promissory note （P/N） r5f^WZ$-  
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押汇负责书||押汇保证书letter of hypothecation AC9{*K[  
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副保||抵押品||付属担保物collateral security Y*5Z)h 1  
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担保书trust receipt||letter of indemnity Qy4X#wgD  
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承兑||认付acceptance pG)9=X!9  
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单张承兑general acceptance 4st~3,lR$  
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有条件承兑qualified acceptance Gh2#-~|cB  
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附条件认付conditional acceptance q!ee g  
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部分认付partial acceptance   _GE=kw;: