[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。  
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会计报表statement of account ;6zp,t0  
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往来帐目account current o[eIwGxZ  
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现在往来帐||存款额current accout =}AwA5G  
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销货帐account sales ?l<u%o  
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共同计算帐项joint account 6|:]2S  
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未决帐项outstanding account 0SziTM  
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贷方帐项credit account||creditor account m<;&B   
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借方帐项debit account||debtor account Ci ? +Sl  
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应付帐||应付未付帐account payable ^4yFLqrC   
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应收帐||应收未收帐account receivable BI]%$r q  
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新交易||新帐new account { L
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未决帐||老帐old account T(^<sjOs  
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现金帐cash account ;o#R(m@Lx  
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流水帐running account zrt8ze=Su  
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暂记帐||未定帐suspense account &Fl^&&1C  
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过期帐||延滞帐overdue account||pastdue account 9frS!AQ  
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杂项帐户sundry account }9Z?UtS  
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详细帐单||明细表detail account lFD$Mc  
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呆帐bad account atFj Vk^  
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会计项目title of account ;/SM^&Y  
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会计薄||帐薄account-book &S<tX ]v
 
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营业报告书||损益计算表account of budiness||business report d"nE+pgE  
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借贷细帐||交验帐account rendered *
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明细帐account stated 3U@p  
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与…银行开立一户头to open an account with rFn;z}J2
 
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与…银行建立交易to keep account with QM9~O#rL  
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继续记帐to keep account jfS?#;T)  
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与…有交易to have an account with m^O:k"+!  
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作成会计帐||有往来帐项to make out an account with bu%@1:l  
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清算||清理债务to make up an account 3>0/WbA:7E  
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清洁帐目||与…停止交易to close ones account with FI*.2rdSR  
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结帐to close an account t_ 3)}  
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清理未付款to ask an account||to demand an account A ,lcR:@w  
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结清差额to balance the account with T!pWU*aB
 
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清算to settle an account||to liquidate an account||to square an account EZIMp8^  
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审查帐目||监查帐目to audit an account MrLDe{^C2  
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检查帐目to examine an account ^%#v AS  
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转入A的帐户to charge the amount to As account l0tMdsz  
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以计帐方式付款to pay on account A37Z;/H~k  
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代理某人||为某人on ones account||on account of one R7Zx
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为自己计算||独立帐目on ones own account yew9bn0a=  
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由某人收益并负风险on ones account and risk||for ones account and risk iW-w?!>|m  
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由某人负担for ones account||for account of one 8g(%6 ET  
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按某人指示||列入某人帐户by order and for account of one BtVuI5*h  
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列入5月份帐目for May account h.sH:]Z  
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编入某中帐项下to pass to the account of||to place to the account of -PBm@}*  
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寄出清算书to send in an account||to send in render an account 9Fv1D  
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支票薄cheque book U$# ?Lw  
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支票陈票人cheque drawer R',Q)<  
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持票人cheque holder 5T:e4U&  
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不记名支票cheque to bearer||bearer cheque /v U$62KA  
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记名支票||认人支票cheque to order mHM38T9C%
 
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到期支票antedated cheque
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未到期支票postdated cheque T4]/w|?G  
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保付支票certified cheque f7Y0L8D  
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未获兑现支票，退票returned cheque MCZTeYnx  
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横线支票crossed cheque Dq/_^a/1  
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普通横线general crossing 
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特别横线special crossing IppzQ0'=y1  
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空白支票blank cheque D99g}  
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失效支票，过期支票stale cheque m5m}RWZ#  
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普通支票open cheque s~ || Vv!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QK%N t
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zx` %)r  
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支票换现金||兑现to cash a cheque %LyZaU_s B  
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清理票款to clear a cheque 1 aWzd[i  
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保证兑现to certify a cheque Lzmdy0!'  
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填写支票数额to fill up a cheque ?tzJ7PJ~B  
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支票上划线to cross a cheque mJ+M|#Ox  
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开发支票to make out a cheque J)7\k$D  
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签发支票，开立支票to draw a cheque||to issue a cheque bn7"!6
 
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透支支票to overdraw a cheque Cws;6i*=@  
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背书支票to endorse a cheque x[?N[>uw  
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请付票款||清付票款to pay a cheque||to honour a cheque *y+N-uq  
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支票退票to dishonour a cheque R*[X. H  
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拒付支票to refuse a cheque n!aA<  
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拒付支票to stop payment of a cheque ]?< wUd  
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提示要求付款to present for payment HNJR&U t  
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见票即付持票人payable to bearer 8Y]% S9.  
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支付指定人payable to order Z~0TO-Q  
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已过期||无效out of date||stale 0 k.\o"y  
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请给出票人R/D||refer to drawer $:?Dyu(Il  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .@Lktc  
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文字与数字不一致words and figures differ Y{Ff I+  
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支票 KE4#vKV0yC  
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时间已过account closed PNz]L  
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时间已过effects not cleared 4(91T  
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停止付款payment stopped gyQPQ;"H$2  
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支票毁损cheque mutilated Ma'#5)D  
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汇款||寄钱to remit||to send money Rt5,/Q0  
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寄票供取款||支票支付to send a cheque for payment }= wor~  
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寄款人a remitter op@=0d
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收款人a remittee =k*XGbU  
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国外汇票foreign Bill RH:vd|q+  
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国内汇票inland Bill JQ;.+5 N<K  
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跟单汇票documentary bill }a/z.&x]V  
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空头汇票accommodation bill Q)y5'u qZ  
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原始汇票original bill 1hlU 6=Y  
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改写||换新票据renewed bill &XdTY +  
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即期汇票sight bill||bill on demand uO-|?{29  
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…days after date||…days after date…日后付款 -)B_o#2=2  
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…months after date||…months after date…月后付款 j#2E
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见票后…日付款…days after sight||…days sight -Ci&h  
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见票后…月付款…months after sight||…months sight ;gZ/i93 :Q  
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同组票据set of bills lZ7 $DGe  
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单张汇票sola of exchange||sole of exchange @{q<"hT  
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远期汇票usance bill||bill at usance \>pm (gF  
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长期汇票long bill :{ZwzJ  
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短期汇票short bill c?EvrtND  
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逾期汇票overdue bill d)bsyZ;U  
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宽限日期days of grace ;5.&TQT  
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电汇telegraphic transfer （T.T） CX{6  
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邮汇postal order||postal note （Am.）||post office order||money order &e:+;7  
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本票promissory note （P/N） 4F G0'J&hw  
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押汇负责书||押汇保证书letter of hypothecation irD5;xk([  
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副保||抵押品||付属担保物collateral security =hFY-~U  
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担保书trust receipt||letter of indemnity ll4CF}k  
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承兑||认付acceptance c_*w<vJ-'  
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单张承兑general acceptance %eg+.  
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有条件承兑qualified acceptance HS{Vohy>  
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附条件认付conditional acceptance O;<wDh)Yt  
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部分认付partial acceptance   `hj,rF+4