[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。   -`Y:~q1
 
会计报表statement of account BJS-Jy$-  
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往来帐目account current 2
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现在往来帐||存款额current accout n$:IVX"2b  
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销货帐account sales 6yy;JQAke  
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共同计算帐项joint account 4"=Vq5  
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未决帐项outstanding account gLsU:aeCT  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account  st'D
 
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应付帐||应付未付帐account payable l?*r5[O>n  
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应收帐||应收未收帐account receivable m?[5J)eR  
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新交易||新帐new account b.2J]6G  
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未决帐||老帐old account P6U%=xaC  
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现金帐cash account ~2_lp^Y  
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流水帐running account #Tp]^ n  
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暂记帐||未定帐suspense account R UTnc  
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过期帐||延滞帐overdue account||pastdue account g\M5:Qm   
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杂项帐户sundry account uL?vG6% ^1  
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详细帐单||明细表detail account .gYt0raSY  
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呆帐bad account Lu>H`B7Q"  
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会计项目title of account q^bO*bv  
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会计薄||帐薄account-book N?23 m`3  
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营业报告书||损益计算表account of budiness||business report M$&>5n7  
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借贷细帐||交验帐account rendered u3ds QU  
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明细帐account stated WD?Jk9_F  
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与…银行开立一户头to open an account with <d@pmh  
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与…银行建立交易to keep account with ,k*F`.[  
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继续记帐to keep account k!E"wJkpz  
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与…有交易to have an account with `$-lL"  
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作成会计帐||有往来帐项to make out an account with j-* TXog  
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清算||清理债务to make up an account :QKb#4/8;  
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清洁帐目||与…停止交易to close ones account with rv?!y8\  
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结帐to close an account <bX 1,}?  
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清理未付款to ask an account||to demand an account 3M$X:$b  
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结清差额to balance the account with Bbs5f@E  
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清算to settle an account||to liquidate an account||to square an account =phiD&=  
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审查帐目||监查帐目to audit an account u#VweXyU  
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检查帐目to examine an account &vkp?UH  
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转入A的帐户to charge the amount to As account )(.%QSA\C  
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以计帐方式付款to pay on account 8L{$v~
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代理某人||为某人on ones account||on account of one x57'Cg \  
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为自己计算||独立帐目on ones own account tnNZ`]qY  
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由某人收益并负风险on ones account and risk||for ones account and risk ,NDxFy;d  
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由某人负担for ones account||for account of one b_ypsGE]5!  
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按某人指示||列入某人帐户by order and for account of one 3^'#
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列入5月份帐目for May account v<%]XHN  
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编入某中帐项下to pass to the account of||to place to the account of vB=;_=^i1  
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寄出清算书to send in an account||to send in render an account >@z d\}@W  
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支票薄cheque book ofVEao  
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支票陈票人cheque drawer (/('n Y  
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持票人cheque holder 10/x'#(  
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不记名支票cheque to bearer||bearer cheque p1Y +
 
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记名支票||认人支票cheque to order MJy;GzJ O  
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到期支票antedated cheque ]d[Rf$>vu0  
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未到期支票postdated cheque s*aH`M7^0  
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保付支票certified cheque V h Z=,m  
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未获兑现支票，退票returned cheque dCa}
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横线支票crossed cheque Uc_'3|
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普通横线general crossing 4 *Bp  
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特别横线special crossing 5%2ef{T[  
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空白支票blank cheque 9 Q0#We*  
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失效支票，过期支票stale cheque 54` bE$:+  
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普通支票open cheque dNR7e   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pb=jvK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8L]gQ g  
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支票换现金||兑现to cash a cheque "o\6k"_c>  
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清理票款to clear a cheque sf.E|]isW  
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保证兑现to certify a cheque ?#V P)A  
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填写支票数额to fill up a cheque m~= ]^e  
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支票上划线to cross a cheque NDs]}5#   
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开发支票to make out a cheque tF#b&za  
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签发支票，开立支票to draw a cheque||to issue a cheque 1cHSgpoJ  
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透支支票to overdraw a cheque ;y?D1o^r8W  
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背书支票to endorse a cheque + e5  
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请付票款||清付票款to pay a cheque||to honour a cheque *oX   
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支票退票to dishonour a cheque HdY3DdC%q  
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拒付支票to refuse a cheque .^)C:XiW  
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拒付支票to stop payment of a cheque J1c& "Oh  
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提示要求付款to present for payment cvs" WX3  
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见票即付持票人payable to bearer Jc"$p\ $-  
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支付指定人payable to order GmmT'3Q  
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已过期||无效out of date||stale KWigMh\r  
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请给出票人R/D||refer to drawer q/w6sQx$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "-j@GCme  
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文字与数字不一致words and figures differ 9tc@   
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支票 v4k=NH+w  
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时间已过account closed W-]yKSob  
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更改处应加盖印章alterations require initials fssL'DD  
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时间已过effects not cleared 9 K /  
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停止付款payment stopped
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支票毁损cheque mutilated 8DS5<  
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汇款||寄钱to remit||to send money "6NNId|Y  
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寄票供取款||支票支付to send a cheque for payment 'm!11Phe  
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寄款人a remitter ^nm!NL{z^  
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收款人a remittee 7/OOq=z  
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国外汇票foreign Bill >93{=+  
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国内汇票inland Bill leYmVFE  
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跟单汇票documentary bill Z!i'Tbfn  
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空头汇票accommodation bill !
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原始汇票original bill z'K7J'(R  
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改写||换新票据renewed bill vCo}-b-j  
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即期汇票sight bill||bill on demand a cZ|H  
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…days after date||…days after date…日后付款 ct/THq  
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…months after date||…months after date…月后付款 9>, \QrrH  
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见票后…日付款…days after sight||…days sight HY#("=9< h  
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见票后…月付款…months after sight||…months sight 2YEn)A@8  
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同组票据set of bills yG_.|%e  
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单张汇票sola of exchange||sole of exchange *Y>'v%  
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远期汇票usance bill||bill at usance TK1MmL  
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长期汇票long bill TJa%zi  
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短期汇票short bill +o5rR|)M+  
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逾期汇票overdue bill v2SsfhT  
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宽限日期days of grace *V+fRN4 W  
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电汇telegraphic transfer （T.T） V!4E(sX  

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邮汇postal order||postal note （Am.）||post office order||money order T~d';P  
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本票promissory note （P/N） xr-scdh2  
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押汇负责书||押汇保证书letter of hypothecation uhL W/?q.  
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副保||抵押品||付属担保物collateral security n~)%ou  
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担保书trust receipt||letter of indemnity UbXz`i  
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承兑||认付acceptance s4\2lBU?  
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单张承兑general acceptance S r0mA M  
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有条件承兑qualified acceptance 1{qg@xlj  
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附条件认付conditional acceptance K} @q+  
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部分认付partial acceptance   A.Njn(z?Lz