[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。   t)Q6A@$:  
会计报表statement of account l*;Isz:  
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往来帐目account current 
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现在往来帐||存款额current accout biZwxP3  
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销货帐account sales ~s_n\r&23  
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共同计算帐项joint account q.]>uBAQ?  
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未决帐项outstanding account @k_xA-a  
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贷方帐项credit account||creditor account )%e`SGmp  
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借方帐项debit account||debtor account 6|q\ M  
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应付帐||应付未付帐account payable YKF5|;}  
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应收帐||应收未收帐account receivable [kfLT::mT  
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新交易||新帐new account \^7D%a=;C  
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未决帐||老帐old account F'eV%g  
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现金帐cash account {FV_APL9_  
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流水帐running account yk1.fxik'  
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暂记帐||未定帐suspense account O3Jp:.
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过期帐||延滞帐overdue account||pastdue account N kWU5E!  
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杂项帐户sundry account -)S(eqq1  
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详细帐单||明细表detail account (_2;}eg  
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呆帐bad account tS1(.CRk  
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会计项目title of account G5JZpB#o  
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会计薄||帐薄account-book ?Q`u\G3.m  
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营业报告书||损益计算表account of budiness||business report x RV@_  
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借贷细帐||交验帐account rendered $j ZU(<4,  
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明细帐account stated Rd4 z+G  
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与…银行开立一户头to open an account with _z`g@[m :t  
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与…银行建立交易to keep account with 2aROY2  
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继续记帐to keep account *G]zN"Y  
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与…有交易to have an account with {w,g~ew `  
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作成会计帐||有往来帐项to make out an account with w=ZSyT-i  
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清算||清理债务to make up an account s]D&):  
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清洁帐目||与…停止交易to close ones account with )QeXA)  
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结帐to close an account WAzYnl'p  
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清理未付款to ask an account||to demand an account |H.i$8_A  
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结清差额to balance the account with A,P_|  
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清算to settle an account||to liquidate an account||to square an account \w yn  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account lur$?_gt  
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转入A的帐户to charge the amount to As account B4/0t:
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以计帐方式付款to pay on account Q|!}&=  
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代理某人||为某人on ones account||on account of one +IRr&J*P  
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为自己计算||独立帐目on ones own account R%(ww  
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由某人收益并负风险on ones account and risk||for ones account and risk YTQom!O  
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由某人负担for ones account||for account of one R5y+bMZ  
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按某人指示||列入某人帐户by order and for account of one l7.W2mg
 
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列入5月份帐目for May account A7/ R5p  
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编入某中帐项下to pass to the account of||to place to the account of uV\ _j3,2  
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寄出清算书to send in an account||to send in render an account :4{;^|RgU  
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支票薄cheque book -:5]*zVp+-  
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支票陈票人cheque drawer 33R_JM{  
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持票人cheque holder jslfq@5v  
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不记名支票cheque to bearer||bearer cheque -rEg(@S %  
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记名支票||认人支票cheque to order a]-.@^:_i  
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到期支票antedated cheque \Z +O9T%  
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未到期支票postdated cheque nFVQOr;  
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保付支票certified cheque ]"Do%
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未获兑现支票，退票returned cheque 94=aVM\>>  
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横线支票crossed cheque KUC(n!  
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普通横线general crossing fbbk;Rq.'3  
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特别横线special crossing *):xK;o  
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空白支票blank cheque ZMSP8(V  
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失效支票，过期支票stale cheque I("J$  
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普通支票open cheque $u"t/_%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8$fiq}a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pKrol]cth8  
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支票换现金||兑现to cash a cheque eMf+b;~R  
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清理票款to clear a cheque LPgP;%ohO/  
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保证兑现to certify a cheque F=C8U$'S  
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填写支票数额to fill up a cheque SSANt?\Z<  
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支票上划线to cross a cheque gIR{!'  
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开发支票to make out a cheque h<oQ9zW
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签发支票，开立支票to draw a cheque||to issue a cheque UOrfwK  
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透支支票to overdraw a cheque v>TI.;{y  
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背书支票to endorse a cheque C[:Q?LE  
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请付票款||清付票款to pay a cheque||to honour a cheque 5-|fp(Ww_W  
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支票退票to dishonour a cheque P)~PrTa%  
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拒付支票to refuse a cheque r=dFk?8XbC  
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拒付支票to stop payment of a cheque IMzhEm  
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提示要求付款to present for payment v/f&rK*>  
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见票即付持票人payable to bearer 6o&{~SV3  
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支付指定人payable to order )K\w0sjR  
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已过期||无效out of date||stale 4RsV\Y{FN  
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请给出票人R/D||refer to drawer ]SpUD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $@q)IK%FDL  
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文字与数字不一致words and figures differ FLY#  
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支票 n@w$5y1@  
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时间已过account closed J\XYUs  
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更改处应加盖印章alterations require initials eu~WFI  
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时间已过effects not cleared 9)s=%dL  
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停止付款payment stopped |"DQ^)3Pi  
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支票毁损cheque mutilated azz6_qk8  
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汇款||寄钱to remit||to send money +mE y7qM  
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寄票供取款||支票支付to send a cheque for payment FkR9-X<  
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寄款人a remitter LHKawEZ  
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收款人a remittee bcC;i~9  
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国外汇票foreign Bill |Spy |,/  
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国内汇票inland Bill f"q='B9_T\  
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跟单汇票documentary bill )t{?7wy  
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空头汇票accommodation bill *KN'0Z@W  
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原始汇票original bill jQ@z!GirT  
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改写||换新票据renewed bill iyAeR!`  
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即期汇票sight bill||bill on demand (4o_\&  
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…days after date||…days after date…日后付款 [N
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…months after date||…months after date…月后付款 /J )MW{;O  
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见票后…日付款…days after sight||…days sight 5R
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见票后…月付款…months after sight||…months sight XFKe6:  
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同组票据set of bills ?~c=Sa-  
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单张汇票sola of exchange||sole of exchange o.W:R Ux  
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远期汇票usance bill||bill at usance 1=:=zyEEo  
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长期汇票long bill {~q"Y]?  
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短期汇票short bill }zC9;R(E  
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逾期汇票overdue bill xe?!UCUb@  
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宽限日期days of grace hK^(Y  
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电汇telegraphic transfer （T.T） "[h9hoN  
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邮汇postal order||postal note （Am.）||post office order||money order s1 mKz0q  
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本票promissory note （P/N） 7m.#No>^  
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押汇负责书||押汇保证书letter of hypothecation b5i ehoA  
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副保||抵押品||付属担保物collateral security pW&K=,7|  
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担保书trust receipt||letter of indemnity `:b*#@  
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承兑||认付acceptance 4og/y0n,l"  
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单张承兑general acceptance 'G>$W+lT^  
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有条件承兑qualified acceptance ;
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附条件认付conditional acceptance rdH3!
 
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部分认付partial acceptance   Y_zMj`HE