[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。   :6HMb^4  
会计报表statement of account ZmmuP/~2K  
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往来帐目account current t&eD;lg :  
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现在往来帐||存款额current accout #y>oCB`EM  
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销货帐account sales k;LENB2iv  
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共同计算帐项joint account tmb0zuJ&C!  
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未决帐项outstanding account ,(c="L4[  
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贷方帐项credit account||creditor account X,y$!2QI  
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借方帐项debit account||debtor account 8uI^ B  
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应付帐||应付未付帐account payable YDmFR,047  
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应收帐||应收未收帐account receivable \{UiGC K  
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新交易||新帐new account w^ DAu1  
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未决帐||老帐old account Pt1Htt:BE  
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现金帐cash account -7pZRnv
 
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流水帐running account lq%s/l  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account H7\EvIM=  
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杂项帐户sundry account S&QZ"4jq  
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详细帐单||明细表detail account yt<K!=7&  
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呆帐bad account K(Cv9YQ  
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会计项目title of account PVU(RJ
 
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会计薄||帐薄account-book Y=Bk;%yT=  
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营业报告书||损益计算表account of budiness||business report pET5BMxGG  
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借贷细帐||交验帐account rendered ^TDHPBlG  
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明细帐account stated z?+N3p9  
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与…银行开立一户头to open an account with G#K=n  
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与…银行建立交易to keep account with $%sOL( r  
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继续记帐to keep account h PH=.rX  
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与…有交易to have an account with {aAA4.j^  
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作成会计帐||有往来帐项to make out an account with qifX7AXHr  
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清算||清理债务to make up an account K^w(WE;db  
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清洁帐目||与…停止交易to close ones account with k6.}.  
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结帐to close an account Al6)$8]e   
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清理未付款to ask an account||to demand an account x.~Z9j  
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结清差额to balance the account with GnkNoaU  
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清算to settle an account||to liquidate an account||to square an account BUuNI_?M#5  
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审查帐目||监查帐目to audit an account (%YFcE)SRS  
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检查帐目to examine an account >7p?^*&7;  
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转入A的帐户to charge the amount to As account >/Gz*.  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one odD^xg"L  
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为自己计算||独立帐目on ones own account K?8{y
 
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由某人收益并负风险on ones account and risk||for ones account and risk q;3.pRw(  
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由某人负担for ones account||for account of one %QCh#v=ks  
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按某人指示||列入某人帐户by order and for account of one )7l+\t  
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列入5月份帐目for May account 8D@H4O.  
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编入某中帐项下to pass to the account of||to place to the account of .$pW?C 3e  
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寄出清算书to send in an account||to send in render an account ;[V_w/-u  
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支票薄cheque book l=,\ h&  
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支票陈票人cheque drawer Fa:f Bs{  
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持票人cheque holder ufyqfI D  
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不记名支票cheque to bearer||bearer cheque "uf*?m3  
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记名支票||认人支票cheque to order A(zF[\{]  
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到期支票antedated cheque Whp;wAz  
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未到期支票postdated cheque 29]-s Utqv  
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保付支票certified cheque ['~j1!/;6  
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未获兑现支票，退票returned cheque 7fRL'I#[@  
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横线支票crossed cheque banie{ e  
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普通横线general crossing JA0$Fz  
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特别横线special crossing (}E-+:vFU  
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空白支票blank cheque `.>5H\w0e  
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失效支票，过期支票stale cheque 0=Jf93D5  
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普通支票open cheque nsR^TD;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QYDTb=h~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &We1i&w  
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支票换现金||兑现to cash a cheque VU, \OOp  
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清理票款to clear a cheque L'=e /&  
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保证兑现to certify a cheque rhFa rm4a  
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填写支票数额to fill up a cheque c)Ft#vzg&e  

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支票上划线to cross a cheque #$V`%2>  
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开发支票to make out a cheque .K^'Q|?   
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签发支票，开立支票to draw a cheque||to issue a cheque ixN>KwH  
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透支支票to overdraw a cheque fX G+88:2  
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背书支票to endorse a cheque dtjaQsJM^  
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请付票款||清付票款to pay a cheque||to honour a cheque `xe[\Z 2  
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支票退票to dishonour a cheque (omdmT%D  
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拒付支票to refuse a cheque "Gcr1$xG8!  
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拒付支票to stop payment of a cheque heZ)+}U~  
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提示要求付款to present for payment {d(PH7R  

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见票即付持票人payable to bearer .&7=ZY>E  
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支付指定人payable to order wd*T"
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已过期||无效out of date||stale : ` F>B  
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请给出票人R/D||refer to drawer EN.yU!N.4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \+GXUnkj  
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文字与数字不一致words and figures differ 1sc #!^Oo  
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支票 C==tJog[  
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时间已过account closed >4M_jC.  
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更改处应加盖印章alterations require initials Zz?+,-$_*&  
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时间已过effects not cleared m$LZ3=v%8  
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停止付款payment stopped nj7Ri=lyS  
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支票毁损cheque mutilated '[-H].-!  
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汇款||寄钱to remit||to send money 4QIvxH  
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寄票供取款||支票支付to send a cheque for payment {{EQM +  
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寄款人a remitter qA30z%#z_  
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收款人a remittee _R-#I  
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国外汇票foreign Bill X4/r#<Da  
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国内汇票inland Bill EvECA,!i  
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跟单汇票documentary bill 0?`#ko7~d  
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空头汇票accommodation bill Bkz   
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原始汇票original bill rvfl~<G*  
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改写||换新票据renewed bill ]D]K_`!K  
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即期汇票sight bill||bill on demand 4OIN@n*4  
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…days after date||…days after date…日后付款 G?V3lQI1n  
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…months after date||…months after date…月后付款 7yj2we  
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见票后…日付款…days after sight||…days sight r\1*N.O3|O  
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见票后…月付款…months after sight||…months sight u,]yd*  
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同组票据set of bills N1$ P6 ZF  
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单张汇票sola of exchange||sole of exchange QRjt.Ry|  
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远期汇票usance bill||bill at usance &ar}6eO  
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长期汇票long bill 0T5>i 0/  
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短期汇票short bill gdT_kb5HL8  
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逾期汇票overdue bill  R pbl)  
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宽限日期days of grace vB{b/xmah  
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电汇telegraphic transfer （T.T） 9|`@czw  
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邮汇postal order||postal note （Am.）||post office order||money order dNobvK  
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本票promissory note （P/N） C] w< &o  
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押汇负责书||押汇保证书letter of hypothecation /WfVG\NF  
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副保||抵押品||付属担保物collateral security hl:eF:'hm  
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担保书trust receipt||letter of indemnity E2|iAT+=.  
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承兑||认付acceptance s>\g03=  
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单张承兑general acceptance H\mVK!](D  
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有条件承兑qualified acceptance fJ2{w[ne  
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附条件认付conditional acceptance ]F;]<_  
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部分认付partial acceptance   R+0"B