[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。   gmgri  
会计报表statement of account `]]<.>R  
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往来帐目account current 8q9ATB-^>  
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现在往来帐||存款额current accout }+G5i_a  
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销货帐account sales $u'"C|>8  
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共同计算帐项joint account ;<B  
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未决帐项outstanding account r@q
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贷方帐项credit account||creditor account zrG  
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借方帐项debit account||debtor account SZ9DT  
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应付帐||应付未付帐account payable v<g=uEpN  
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应收帐||应收未收帐account receivable j~K(xf  
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新交易||新帐new account ~jzLw@"~$^  
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未决帐||老帐old account 5[jS(1a`c  
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现金帐cash account w9VwZow  
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流水帐running account y&5 O
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暂记帐||未定帐suspense account r(uo-/7z  
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过期帐||延滞帐overdue account||pastdue account OObAn^bt  
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杂项帐户sundry account Wq<oP  
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详细帐单||明细表detail account b3R(O|  
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呆帐bad account {G x=QNd  
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会计项目title of account 6A]I" E]5  
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会计薄||帐薄account-book Sv/P:r _  
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营业报告书||损益计算表account of budiness||business report CE96e y  
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借贷细帐||交验帐account rendered Y=G`~2Pr=  
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明细帐account stated [.xY>\e
 
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与…银行开立一户头to open an account with 4>V@+#Ec5  
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与…银行建立交易to keep account with c:0n/DC  
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继续记帐to keep account ^SG>VfgC  
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与…有交易to have an account with LJPJENtFIs  
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作成会计帐||有往来帐项to make out an account with L%Zr3Ct  
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清算||清理债务to make up an account "A+
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清洁帐目||与…停止交易to close ones account with T~/>U&k}J  
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结帐to close an account p P@q `  
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清理未付款to ask an account||to demand an account vb>F)po1}  
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结清差额to balance the account with su=MMr>  
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清算to settle an account||to liquidate an account||to square an account #6|ve?`I  
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审查帐目||监查帐目to audit an account k;cX,*DIn  
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检查帐目to examine an account zo@vuB.  
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转入A的帐户to charge the amount to As account Q`8-|(ngw  
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以计帐方式付款to pay on account "Y:> ^F;  
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代理某人||为某人on ones account||on account of one k%~;mu"4}  
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为自己计算||独立帐目on ones own account &1T )'Bn  
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由某人收益并负风险on ones account and risk||for ones account and risk zdPJ>PNU  
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由某人负担for ones account||for account of one s'N<  
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按某人指示||列入某人帐户by order and for account of one ,rN$ah$CL  
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列入5月份帐目for May account /"`hz6rIv  
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编入某中帐项下to pass to the account of||to place to the account of u8JH~b  
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寄出清算书to send in an account||to send in render an account EZiLXQd_  
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支票薄cheque book ML|?H1m>  
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支票陈票人cheque drawer QhRz57'  
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持票人cheque holder i75\<X
 
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不记名支票cheque to bearer||bearer cheque dKEy6
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记名支票||认人支票cheque to order L
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到期支票antedated cheque $A5O>  
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未到期支票postdated cheque p3-~cr.LD  
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保付支票certified cheque O251. hXK  
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未获兑现支票，退票returned cheque (  -q0!]E  
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横线支票crossed cheque C[TjcHoA  
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普通横线general crossing $_'<kH-eP  
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特别横线special crossing [Pq |6dz  
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空白支票blank cheque e)-$#qW  
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失效支票，过期支票stale cheque z\, lPwB2  
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普通支票open cheque KDP&I J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I WT|dA >  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ia.+<, $`S  
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支票换现金||兑现to cash a cheque 6 AY~>p  
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清理票款to clear a cheque cZ`%Gt6g  
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保证兑现to certify a cheque n sN n>{  
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填写支票数额to fill up a cheque d[;&2Jz*  
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支票上划线to cross a cheque {~\:4  
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开发支票to make out a cheque WwKpZ67$R  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque L&5zr_  
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背书支票to endorse a cheque ^#w9!I{4.  
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请付票款||清付票款to pay a cheque||to honour a cheque & )-fC  
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支票退票to dishonour a cheque .b2%n;_>.  
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拒付支票to refuse a cheque fB4z
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拒付支票to stop payment of a cheque pqb KPpG  
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提示要求付款to present for payment c- ?0~A  
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见票即付持票人payable to bearer Ojp|/yd^YL  
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支付指定人payable to order DK%@[D  
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已过期||无效out of date||stale aQ1n1OBr  
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请给出票人R/D||refer to drawer !8J%%Ux&M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `9G1Bd8k  
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文字与数字不一致words and figures differ UO>S2 u  
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支票 (ZK(ODn)i  
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时间已过account closed Zu^J X/um  
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更改处应加盖印章alterations require initials `vrLFPdO  
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时间已过effects not cleared ;e^`r;]  
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停止付款payment stopped C5'#0}6i  
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支票毁损cheque mutilated " [K>faV  
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汇款||寄钱to remit||to send money | <l=i(  
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寄票供取款||支票支付to send a cheque for payment mA'
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寄款人a remitter VpmD1YSn  
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收款人a remittee <Yy|.=6 D  
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国外汇票foreign Bill InR/g@n+D1  
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国内汇票inland Bill 
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跟单汇票documentary bill xnD"LK  
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空头汇票accommodation bill E*X-f
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原始汇票original bill d w]jF=u  
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改写||换新票据renewed bill 2h5L#\H"  

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即期汇票sight bill||bill on demand |QB[f*y5  
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…days after date||…days after date…日后付款 X{G&r$  
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…months after date||…months after date…月后付款 -oR P ZtW  
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见票后…日付款…days after sight||…days sight qz6@'1  
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见票后…月付款…months after sight||…months sight 5Gw B1}q  
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同组票据set of bills !b4
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单张汇票sola of exchange||sole of exchange e> -fI_+b  
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远期汇票usance bill||bill at usance hxe X6  
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长期汇票long bill ALXie86
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短期汇票short bill }NpN<C+  
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逾期汇票overdue bill {U"=}j(  
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宽限日期days of grace IC6r?  
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电汇telegraphic transfer （T.T） y/>IF|aX  
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邮汇postal order||postal note （Am.）||post office order||money order fR>"d<
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本票promissory note （P/N） PvB{@82  
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押汇负责书||押汇保证书letter of hypothecation = P$Q;d  
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副保||抵押品||付属担保物collateral security =A{s,UP  
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担保书trust receipt||letter of indemnity z-N N(G+  
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承兑||认付acceptance %l[]n;
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单张承兑general acceptance 0K4A0s_R`  
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有条件承兑qualified acceptance xX.kKEo"d  
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附条件认付conditional acceptance 'x6rU"e$J  
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部分认付partial acceptance   B#r"|x #[