[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。   p
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会计报表statement of account )R?;M  
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往来帐目account current ys'T~Cs  
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现在往来帐||存款额current accout &|Np0R  
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销货帐account sales *7
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共同计算帐项joint account q,%:h`t\  
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未决帐项outstanding account VDbI-P&c  
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贷方帐项credit account||creditor account o "z@&G" ^  
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借方帐项debit account||debtor account T=Z.TG|lIx  
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应付帐||应付未付帐account payable -&2B@]
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应收帐||应收未收帐account receivable As&vFt P  
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新交易||新帐new account xiblPF_n3  
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未决帐||老帐old account M~Ttb29{  
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现金帐cash account LE6.nmvS  
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流水帐running account )\uO9PB[O  
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暂记帐||未定帐suspense account 4NN$( S-W  
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过期帐||延滞帐overdue account||pastdue account }~K`/kvs
 
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杂项帐户sundry account #>=j79~  
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详细帐单||明细表detail account r}#\BbCv;7  
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呆帐bad account ",aTWQgN  
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会计项目title of account tGA :[SP  
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会计薄||帐薄account-book p'7*6bj1  
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营业报告书||损益计算表account of budiness||business report lif&@of  
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借贷细帐||交验帐account rendered 3rLTF\  
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明细帐account stated !EUan  
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与…银行开立一户头to open an account with 8-<:
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与…银行建立交易to keep account with l Va &"  
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继续记帐to keep account lHgs;>U$  
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与…有交易to have an account with N('&jHF  
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作成会计帐||有往来帐项to make out an account with 95el'K[R  
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清算||清理债务to make up an account iY21Q
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清洁帐目||与…停止交易to close ones account with 5\z`-)  
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结帐to close an account (o`{uj{
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清理未付款to ask an account||to demand an account !qG7V:6  
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结清差额to balance the account with p,#o<W  
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清算to settle an account||to liquidate an account||to square an account %7|9sQ:  
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审查帐目||监查帐目to audit an account q<M2,YrbAI  
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检查帐目to examine an account 6Yln,rC  
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转入A的帐户to charge the amount to As account E 7{U|\  
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以计帐方式付款to pay on account p>huRp^w  
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代理某人||为某人on ones account||on account of one cz8T  
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为自己计算||独立帐目on ones own account t7aefV&_,  
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由某人收益并负风险on ones account and risk||for ones account and risk fumm<:<CLO  
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由某人负担for ones account||for account of one .[I
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按某人指示||列入某人帐户by order and for account of one _uy44;zq  
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列入5月份帐目for May account )"7iJb<E  
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编入某中帐项下to pass to the account of||to place to the account of <Zmg#  
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寄出清算书to send in an account||to send in render an account AP?R"%  
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支票薄cheque book G[uK-U  
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支票陈票人cheque drawer 8V`WO6*  
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持票人cheque holder (c=6yV@  
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不记名支票cheque to bearer||bearer cheque dy%;W%   
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记名支票||认人支票cheque to order l[0RgO* S  
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到期支票antedated cheque Q4#m\KK;i9  
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未到期支票postdated cheque aFX=C>M  
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保付支票certified cheque g[' ^L+hd  
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未获兑现支票，退票returned cheque )4e.k$X^  
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横线支票crossed cheque y@S$^jk.  
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普通横线general crossing y&$A+peJ
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特别横线special crossing t\dN DS  

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空白支票blank cheque  JYI,N  
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失效支票，过期支票stale cheque |tH4:%Q'  
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普通支票open cheque Naf0)3q>!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tx# Mn~xD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dcgo%F-W  
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支票换现金||兑现to cash a cheque Ynj,pl  
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清理票款to clear a cheque (y~TL*B  
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保证兑现to certify a cheque j</: WRA`]  
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填写支票数额to fill up a cheque 6A-|[(NS  
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支票上划线to cross a cheque "<1{9  
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开发支票to make out a cheque 0S!K{xyR  
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签发支票，开立支票to draw a cheque||to issue a cheque S4z;7z(8+  
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透支支票to overdraw a cheque H<,gU`&R  
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背书支票to endorse a cheque m;QMQeGz  
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请付票款||清付票款to pay a cheque||to honour a cheque OQJ6e:BGt  
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支票退票to dishonour a cheque &V/MmmT  
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拒付支票to refuse a cheque (f"4,b^]  
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拒付支票to stop payment of a cheque *$g-:ILRuZ  
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提示要求付款to present for payment &tj!*k'  
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见票即付持票人payable to bearer N~'c_l  
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支付指定人payable to order fz "Y CHe  
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已过期||无效out of date||stale =T7.~W  
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请给出票人R/D||refer to drawer sFRQe]zCcP  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j#4kY R{  
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文字与数字不一致words and figures differ A,!-{/wc  
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支票 =?8@#]G+  
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时间已过account closed o)/ 0a  
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更改处应加盖印章alterations require initials JW&gJASGC  
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时间已过effects not cleared  rPm x  
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停止付款payment stopped 3XNCAb2  
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支票毁损cheque mutilated .6J$,.Ig  
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汇款||寄钱to remit||to send money -'Mf\h8  
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寄票供取款||支票支付to send a cheque for payment : rVnc =k  
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寄款人a remitter -Qe'Y
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收款人a remittee Pzem{y7Ir  
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国外汇票foreign Bill
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国内汇票inland Bill )M^ gT}M  
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跟单汇票documentary bill ./~(7o$  
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空头汇票accommodation bill "Yy n/  
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原始汇票original bill S]{oPc[7  
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改写||换新票据renewed bill 048kPXm`  
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即期汇票sight bill||bill on demand y?# Loe  
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…days after date||…days after date…日后付款 |cY`x(?yP  
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…months after date||…months after date…月后付款 -']56o_sQ/  
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见票后…日付款…days after sight||…days sight i?;Kq~,  
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见票后…月付款…months after sight||…months sight H']+L~j  
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同组票据set of bills U<-D(J
  
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单张汇票sola of exchange||sole of exchange `,0}ZzaV&  
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远期汇票usance bill||bill at usance &~w}_Fjk  
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长期汇票long bill |)G<,FJQE_  
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短期汇票short bill PxE3K-S)G  
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逾期汇票overdue bill &VcV$8k  
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宽限日期days of grace UY2OZ&&  
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电汇telegraphic transfer （T.T） EZ`{
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邮汇postal order||postal note （Am.）||post office order||money order jNy.Y8E&  
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本票promissory note （P/N） eR"<33{  
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押汇负责书||押汇保证书letter of hypothecation OBAi2Vw  
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副保||抵押品||付属担保物collateral security C2Tyoza  
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担保书trust receipt||letter of indemnity VM,]X.  
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承兑||认付acceptance ?1eK#Z.  
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单张承兑general acceptance Y.r+wc]  
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有条件承兑qualified acceptance hfy_3}_  
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附条件认付conditional acceptance H+Sz=tg5  
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部分认付partial acceptance   /d<P-!fK