[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。   " {A*(.  
会计报表statement of account ,-(T"Ph<  
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往来帐目account current 9- xlvU,
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现在往来帐||存款额current accout 6<x~Mk'u)  
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销货帐account sales d,c8Hs8  
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共同计算帐项joint account Jd5\&ma  
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未决帐项outstanding account 3k#[(ph k  
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贷方帐项credit account||creditor account ZgV~W#t  
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借方帐项debit account||debtor account Y3-gUX*w0  
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应付帐||应付未付帐account payable d1v<DU>M  
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应收帐||应收未收帐account receivable NJtQx2Sd'H  
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新交易||新帐new account :Sr?6FPc  
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未决帐||老帐old account /<);=&[  
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现金帐cash account oM!xz1kVL  
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流水帐running account $B;_Jo\|  
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暂记帐||未定帐suspense account v2Bzx/F :  
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过期帐||延滞帐overdue account||pastdue account "-31'R-  
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杂项帐户sundry account `ltN,?/  
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详细帐单||明细表detail account O}Hf 6 2"  
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呆帐bad account Qck|#tc  
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会计项目title of account Yw'NX 5#)g  
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会计薄||帐薄account-book LJFG0
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营业报告书||损益计算表account of budiness||business report .B72C[' c  
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借贷细帐||交验帐account rendered sa1h%<  
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明细帐account stated Es5f*P0  
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与…银行开立一户头to open an account with :s={[KBP  
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与…银行建立交易to keep account with 5|QzU|gPn  
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继续记帐to keep account ;G |i^  
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与…有交易to have an account with j;b42G~p  
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作成会计帐||有往来帐项to make out an account with }`(N:p  
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清算||清理债务to make up an account K5Q43e1  
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清洁帐目||与…停止交易to close ones account with !pTJ./  
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结帐to close an account Kt@M)#  
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清理未付款to ask an account||to demand an account q<y#pL=k"*  
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结清差额to balance the account with }En  
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清算to settle an account||to liquidate an account||to square an account O[tvR:Nh  
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审查帐目||监查帐目to audit an account &'cL%.  
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检查帐目to examine an account !cKz7?w  
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转入A的帐户to charge the amount to As account DPi_O{W>  
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以计帐方式付款to pay on account J>fQNW!{  
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代理某人||为某人on ones account||on account of one _|h8q-[3  
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为自己计算||独立帐目on ones own account Gt9&)/#  
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由某人收益并负风险on ones account and risk||for ones account and risk v<Bynd-  
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由某人负担for ones account||for account of one cuOvN"nuNj  
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按某人指示||列入某人帐户by order and for account of one 4CGPOc  
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列入5月份帐目for May account 0uBl>A7qhn  
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编入某中帐项下to pass to the account of||to place to the account of $s<N
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寄出清算书to send in an account||to send in render an account =J1rlnaaEL  
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支票薄cheque book ek&kv#G  
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支票陈票人cheque drawer q4V7  
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持票人cheque holder u[{tb  
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不记名支票cheque to bearer||bearer cheque w9|w2UK  
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记名支票||认人支票cheque to order f nI|  
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到期支票antedated cheque Ux +Q  
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未到期支票postdated cheque nJ" '  
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保付支票certified cheque [xKd7"d/n  
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未获兑现支票，退票returned cheque Ye.r
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横线支票crossed cheque :\=CRaA  
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普通横线general crossing HE
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特别横线special crossing B7z -7&TE  

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空白支票blank cheque X_v [MW  
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失效支票，过期支票stale cheque XbQlHfrS  
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普通支票open cheque pN
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?^j^K-rx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'u` .P: u?  
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支票换现金||兑现to cash a cheque `~X!Ll  
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清理票款to clear a cheque d`1I".y  
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保证兑现to certify a cheque 3R&lqxhg  
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填写支票数额to fill up a cheque xTGxvGv8  
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支票上划线to cross a cheque ltFq/M  
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开发支票to make out a cheque Tz9`uW~Mf  
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签发支票，开立支票to draw a cheque||to issue a cheque = P   

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透支支票to overdraw a cheque S1U@UC  
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背书支票to endorse a cheque z]3 `*/B  
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请付票款||清付票款to pay a cheque||to honour a cheque ^;c16  
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支票退票to dishonour a cheque 0qrq g]  
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拒付支票to refuse a cheque LB/C-n.`  
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拒付支票to stop payment of a cheque "G:<7oTa  
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提示要求付款to present for payment N S#TW  
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见票即付持票人payable to bearer 1|8<H~&  
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支付指定人payable to order //Ai.Q.J[  
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已过期||无效out of date||stale 8e0."o.6  
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请给出票人R/D||refer to drawer Lhh;2r/?78  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YD
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文字与数字不一致words and figures differ _~aG|mAj
 
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支票 kcB+
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时间已过account closed #pdUJ2)yM  
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更改处应加盖印章alterations require initials _x1EZ&dh  
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时间已过effects not cleared P,bd'  
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停止付款payment stopped A[UP"P~u/  
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支票毁损cheque mutilated GIHpSy`z  
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汇款||寄钱to remit||to send money O2-M1sd$  
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寄票供取款||支票支付to send a cheque for payment 'b:Ne,<  
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寄款人a remitter aW5~Be$ _  
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收款人a remittee nJ3vi}`  
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国外汇票foreign Bill E;-qP)yU  
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国内汇票inland Bill F>Y9o-o2  
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跟单汇票documentary bill .`LgYW  
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空头汇票accommodation bill cNP/<8dq  
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原始汇票original bill PvOC5b  
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改写||换新票据renewed bill ujx-jIhT_  
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即期汇票sight bill||bill on demand )}| mDN&P  
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…days after date||…days after date…日后付款 OJ[rj`wrW^  
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…months after date||…months after date…月后付款 utd:&q|}  
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见票后…日付款…days after sight||…days sight MuSaK %  
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见票后…月付款…months after sight||…months sight &l!$Sw-u;  
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同组票据set of bills DrFur(=T  
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单张汇票sola of exchange||sole of exchange >e_%M50  
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远期汇票usance bill||bill at usance 5l&jPk!=  
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长期汇票long bill EJ8I[(  
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短期汇票short bill OT%V{hD  
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逾期汇票overdue bill =1Ri]b  
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宽限日期days of grace "]w!`^'_  
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电汇telegraphic transfer （T.T） 99a\MH`^  
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邮汇postal order||postal note （Am.）||post office order||money order Pu-p7:99;'  
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本票promissory note （P/N） V0s, f.a  
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押汇负责书||押汇保证书letter of hypothecation Q g$($    
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副保||抵押品||付属担保物collateral security }
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担保书trust receipt||letter of indemnity AvyQ4xim+  
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承兑||认付acceptance E(% XVr0W  
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单张承兑general acceptance *}>Bkq9h  
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有条件承兑qualified acceptance B*y;>q "{U  
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附条件认付conditional acceptance c[&d @  
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部分认付partial acceptance   xy$vYDAFw