[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。   :*R+ee,&-  
会计报表statement of account dp2FC  
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往来帐目account current dKevhm)R"  
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现在往来帐||存款额current accout F^lau f  
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销货帐account sales @y6^/'  
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共同计算帐项joint account bU}l*"  
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未决帐项outstanding account f:AfMf>m  
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贷方帐项credit account||creditor account q9\(<<f|  
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借方帐项debit account||debtor account 76u\#{5  
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应付帐||应付未付帐account payable [vnxp/v/<  
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应收帐||应收未收帐account receivable -AQ 7Bd  
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新交易||新帐new account /<J5?H  
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未决帐||老帐old account "ER=c3 t  
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现金帐cash account awLSY:JI  
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流水帐running account 5X^`qUSv  
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暂记帐||未定帐suspense account [h.i,%Ua"P  
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过期帐||延滞帐overdue account||pastdue account NRs%q}lX  
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杂项帐户sundry account QQ99sy  
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详细帐单||明细表detail account yq`  ,)  
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呆帐bad account TezwcFqH  
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会计项目title of account qITd.< k  
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会计薄||帐薄account-book Rts}y:44  
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营业报告书||损益计算表account of budiness||business report M:%L
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借贷细帐||交验帐account rendered Bs<LJzS{V  
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明细帐account stated -n6T^vf  
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与…银行开立一户头to open an account with lp5b&I_  
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与…银行建立交易to keep account with R-\"^BV#Z  
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继续记帐to keep account iBqIV  
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与…有交易to have an account with |d_ rK2  
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作成会计帐||有往来帐项to make out an account with 4?~Ei[KgQn  
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清算||清理债务to make up an account Y\{lQMCy  
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清洁帐目||与…停止交易to close ones account with /Pa<I^-#  
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结帐to close an account .t{?doOT  
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清理未付款to ask an account||to demand an account X[o"9O|<  
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结清差额to balance the account with pPZ^T5-ks  
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清算to settle an account||to liquidate an account||to square an account I,!>ZG@6  
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审查帐目||监查帐目to audit an account 1V1T1  
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检查帐目to examine an account ak;S Ie  
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转入A的帐户to charge the amount to As account 0B~Q.tyP  
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以计帐方式付款to pay on account 7S9Q{
 
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代理某人||为某人on ones account||on account of one ,<?M/'4}G  
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为自己计算||独立帐目on ones own account 98eS f  
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由某人收益并负风险on ones account and risk||for ones account and risk uDi#a~m@  
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由某人负担for ones account||for account of one "t"&6\  
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按某人指示||列入某人帐户by order and for account of one  %;9+`U  
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列入5月份帐目for May account }~28UXb23  
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编入某中帐项下to pass to the account of||to place to the account of .U !;fJ9  
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寄出清算书to send in an account||to send in render an account sIJ37;ZA  
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支票薄cheque book 2tqO%8`_  
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支票陈票人cheque drawer [2,u:0"  
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持票人cheque holder 1xo<V5  
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不记名支票cheque to bearer||bearer cheque HiG&`:P>q  
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记名支票||认人支票cheque to order r(yb%p+  
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到期支票antedated cheque O!uB|*  
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未到期支票postdated cheque gGU3e(!Uc  
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保付支票certified cheque +-#| M|a  
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未获兑现支票，退票returned cheque l(zkMR$b8  
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横线支票crossed cheque ,Ql3RO,  
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普通横线general crossing U'.>wjO  
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特别横线special crossing gpr];lgS  
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空白支票blank cheque q
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失效支票，过期支票stale cheque }.zgVLL  
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普通支票open cheque P!YT{}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W {dx\+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S%xGXmZ  
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支票换现金||兑现to cash a cheque rhn*kf{8  
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清理票款to clear a cheque `&9#!T.  
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保证兑现to certify a cheque ,CM$A}7[  
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填写支票数额to fill up a cheque V">Uh@[J_  
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支票上划线to cross a cheque >MP PYVn7  
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开发支票to make out a cheque BxZop.zwE(  
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签发支票，开立支票to draw a cheque||to issue a cheque J0=`n(48B  
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透支支票to overdraw a cheque jZ{ S{"j  
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背书支票to endorse a cheque 40c#zCE  
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请付票款||清付票款to pay a cheque||to honour a cheque f` IgfJN  
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支票退票to dishonour a cheque Zi[)(agAT  
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拒付支票to refuse a cheque ?xf;#J+{8  
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拒付支票to stop payment of a cheque ,j

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提示要求付款to present for payment 7K;dVB  
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见票即付持票人payable to bearer "yz\p,  
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支付指定人payable to order asq/_`  
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已过期||无效out of date||stale n47=eKd70  
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请给出票人R/D||refer to drawer Z*TW;h0ZQ3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /-hF<oNQ  
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文字与数字不一致words and figures differ 3'"M31iA  
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支票 Fm;)7.% >  
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时间已过account closed `HM3YC  
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更改处应加盖印章alterations require initials K8UAz"  
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时间已过effects not cleared h3kHI?jMWG  
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停止付款payment stopped R2$U K  
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支票毁损cheque mutilated }91mQ` 3  
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汇款||寄钱to remit||to send money Ib2@Wi   
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寄票供取款||支票支付to send a cheque for payment |sFe:TX  
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寄款人a remitter '%EZoc/U  
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收款人a remittee #eC;3Kq#-  
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国外汇票foreign Bill C|f7L>qe  
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国内汇票inland Bill e(#IewKp  
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跟单汇票documentary bill uXLZtfu
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空头汇票accommodation bill ZCBPO~&hO'  
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原始汇票original bill -k&{nD|  
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改写||换新票据renewed bill #jZ@l3  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 7B(bH8  
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…months after date||…months after date…月后付款 :Sc8PLT  
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见票后…日付款…days after sight||…days sight JA)o@[lF  
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见票后…月付款…months after sight||…months sight 5r4gmy>  
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同组票据set of bills vUYJf
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单张汇票sola of exchange||sole of exchange RzS|dGNQE  
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远期汇票usance bill||bill at usance >?5xDbRj  
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长期汇票long bill 0e+W/Tq  
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短期汇票short bill 'y9*
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逾期汇票overdue bill Z
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宽限日期days of grace !4R>O6k  
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电汇telegraphic transfer （T.T） BeK2;[5C   
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邮汇postal order||postal note （Am.）||post office order||money order ]gu1#  
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本票promissory note （P/N） L=,OZ9aA  
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押汇负责书||押汇保证书letter of hypothecation D(Qa>B"1  
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副保||抵押品||付属担保物collateral security |rMq;Rgu?  
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担保书trust receipt||letter of indemnity M>T[!*nTj
 
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承兑||认付acceptance *Bs^NU.  
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单张承兑general acceptance jYWw.g<  
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有条件承兑qualified acceptance lUv=7" [  
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附条件认付conditional acceptance S[mM4et|  
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部分认付partial acceptance   xc;DdK=1X