[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。   ,aU_bve  
会计报表statement of account P_ U[OM\  
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往来帐目account current Lp.,:z7  
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现在往来帐||存款额current accout 4 bw8^  
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销货帐account sales gG!L#J?  
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共同计算帐项joint account 4"nb>tA  
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未决帐项outstanding account e$u=>=jV]  
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贷方帐项credit account||creditor account 2~h! ouleY  
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借方帐项debit account||debtor account ?%-VSL>$w=  
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应付帐||应付未付帐account payable '#LbIv4  
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应收帐||应收未收帐account receivable v'na{"  
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新交易||新帐new account g?&_5)&  
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未决帐||老帐old account Zq1ZrwPF  
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现金帐cash account goBl~fqy0  
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流水帐running account OD{()E?1B  
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暂记帐||未定帐suspense account 9lXjB_wG>  
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过期帐||延滞帐overdue account||pastdue account $[(amj-;l  
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杂项帐户sundry account Hreu3N  
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详细帐单||明细表detail account Odn`q=  
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呆帐bad account 3(o}ulp  
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会计项目title of account LK>AC9ak<  
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会计薄||帐薄account-book 2eC`^  

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营业报告书||损益计算表account of budiness||business report mv,p*0  
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借贷细帐||交验帐account rendered dgEH]9j&  

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明细帐account stated 2#jBh  
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与…银行开立一户头to open an account with X;/5Niv32q  
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与…银行建立交易to keep account with 9cqq"-$G`  
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继续记帐to keep account fW3awR{  
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与…有交易to have an account with 'kb|!  
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作成会计帐||有往来帐项to make out an account with Ze.\<^-t  
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清算||清理债务to make up an account 4:0y\M5u  
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清洁帐目||与…停止交易to close ones account with hk.vBbhs  
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结帐to close an account ;oM7H*WC  
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清理未付款to ask an account||to demand an account igO,Ge8}  
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结清差额to balance the account with :vXlni7N[M  
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清算to settle an account||to liquidate an account||to square an account ZcE:r+  
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审查帐目||监查帐目to audit an account 5Z_7Sc  
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检查帐目to examine an account 8<:.DFq  
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转入A的帐户to charge the amount to As account vw)lD9-"  
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以计帐方式付款to pay on account '`sZo1x%f  
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代理某人||为某人on ones account||on account of one srQ]TYH ,  
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为自己计算||独立帐目on ones own account {,+MaH  
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由某人收益并负风险on ones account and risk||for ones account and risk t.pn07$  
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由某人负担for ones account||for account of one wfQ^
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按某人指示||列入某人帐户by order and for account of one S!8gy,7<J  
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列入5月份帐目for May account @0 #JY
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编入某中帐项下to pass to the account of||to place to the account of R3|r`~@@  
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寄出清算书to send in an account||to send in render an account v3b +Ddp  
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支票薄cheque book I
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支票陈票人cheque drawer z\`tnz7>$  
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持票人cheque holder "1Y'VpKm(~  
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不记名支票cheque to bearer||bearer cheque Xp[xO0  
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记名支票||认人支票cheque to order JbAmud,  
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到期支票antedated cheque X?U'GLm  
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未到期支票postdated cheque /2'l=R5#  
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保付支票certified cheque %j@@J\G!  
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未获兑现支票，退票returned cheque d ehK#8  
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横线支票crossed cheque 6qSsr]  
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普通横线general crossing pxn@rN#*  
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特别横线special crossing {[
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空白支票blank cheque &$ud;r#  
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失效支票，过期支票stale cheque 9F[_xe@  
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普通支票open cheque C57m{RH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +~~2OUL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oEX^U4/=  
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支票换现金||兑现to cash a cheque p!5'#\^f  
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清理票款to clear a cheque kIX1u<M~  
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保证兑现to certify a cheque 6]4#8
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填写支票数额to fill up a cheque ;1s+1G}_z  
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支票上划线to cross a cheque Bp3E)l  
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开发支票to make out a cheque ]8}51y8  
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签发支票，开立支票to draw a cheque||to issue a cheque l?=\9y  
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透支支票to overdraw a cheque u8]FJQ*\6+  
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背书支票to endorse a cheque ATl?./Tu  
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请付票款||清付票款to pay a cheque||to honour a cheque ocFk#FW  
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支票退票to dishonour a cheque IQRuqp KL  
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拒付支票to refuse a cheque TK fN`6  
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拒付支票to stop payment of a cheque I70c,4_G  
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提示要求付款to present for payment ]xr0]  
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见票即付持票人payable to bearer eF,F<IJT{  
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支付指定人payable to order T&?g)  
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已过期||无效out of date||stale YV<y-,Io  
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请给出票人R/D||refer to drawer UqOBr2UmG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m&:&z7^p  
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文字与数字不一致words and figures differ 5#,H&ui\  
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支票 D\acA?d`  
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时间已过account closed <RY =y?%z  
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更改处应加盖印章alterations require initials mn7I# ~  
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时间已过effects not cleared rH 3U;K!  
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停止付款payment stopped ?UtKu  
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支票毁损cheque mutilated ;m]V12  
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汇款||寄钱to remit||to send money a*P v^Np-v  
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寄票供取款||支票支付to send a cheque for payment T lX
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寄款人a remitter + -<8^y  
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收款人a remittee Z",0 $Gxu  
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国外汇票foreign Bill xA3_W  
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国内汇票inland Bill [<@L`ki  
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跟单汇票documentary bill VzT*^PFBg  
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空头汇票accommodation bill ToHx!,tDS  
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原始汇票original bill  L ` [iI  
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改写||换新票据renewed bill R ~=c1bpdq  
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即期汇票sight bill||bill on demand ,zjz "7'  
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…days after date||…days after date…日后付款 LuRCkKJ  
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…months after date||…months after date…月后付款 >:.c?{%g*  
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见票后…日付款…days after sight||…days sight 24od74\  
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见票后…月付款…months after sight||…months sight O=K0KOj  
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同组票据set of bills \6AM?}v
 
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单张汇票sola of exchange||sole of exchange ]R~ hzo  
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远期汇票usance bill||bill at usance wKJ| ;o4;L  
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长期汇票long bill Lt~&K$t7~  
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短期汇票short bill Ro{xprE1  
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逾期汇票overdue bill aY4v'[  
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宽限日期days of grace NVQ.;"2w  
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电汇telegraphic transfer （T.T） l_;6xkv4  
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邮汇postal order||postal note （Am.）||post office order||money order 8_wh9   
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本票promissory note （P/N） /j3",N+I  
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押汇负责书||押汇保证书letter of hypothecation 6pb~+=3n  
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副保||抵押品||付属担保物collateral security # bjK]+  
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担保书trust receipt||letter of indemnity @0 x   
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承兑||认付acceptance a>-qHX-l  
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单张承兑general acceptance U8gj \G\`  
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有条件承兑qualified acceptance v:Gy>&  

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附条件认付conditional acceptance xCWS  
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部分认付partial acceptance   ?7lW@U0