[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。   6("bdx;!  
会计报表statement of account (7b9irL&cn  
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往来帐目account current MI(#~\Y~P  
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现在往来帐||存款额current accout : -#w  
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销货帐account sales DW9MX`!Xc  
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共同计算帐项joint account Nr$78] o9  

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未决帐项outstanding account W]7<PL*u  
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贷方帐项credit account||creditor account V?G%-+^  
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借方帐项debit account||debtor account \a|~#N3?  
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应付帐||应付未付帐account payable '5$@I{z  
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应收帐||应收未收帐account receivable {'M/wT)FeC  
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新交易||新帐new account 3ddw'b'aQ  
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未决帐||老帐old account 25vjn 1$sW  
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现金帐cash account pA_u;*  
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流水帐running account _wb]tE ~g  
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暂记帐||未定帐suspense account ."BXA8c;A  
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过期帐||延滞帐overdue account||pastdue account jG{?>^
 
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杂项帐户sundry account Ty{ SZUJ  
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详细帐单||明细表detail account e4I
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会计项目title of account ju[y-am$/  
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会计薄||帐薄account-book w$iPFZC'  
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营业报告书||损益计算表account of budiness||business report hVB(*WA^D  
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借贷细帐||交验帐account rendered )mN/e+/Lu  
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明细帐account stated I`IW^eZM  
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与…银行开立一户头to open an account with +\ "NPK@3  
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与…银行建立交易to keep account with 7O|`\&RYR  
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继续记帐to keep account q!U$\Q&  
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与…有交易to have an account with k&5T-\q  
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作成会计帐||有往来帐项to make out an account with G{X7;j e  
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清算||清理债务to make up an account [8Z#HjhQ  
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清洁帐目||与…停止交易to close ones account with I~~":~&  
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结帐to close an account 1D[>oK\  
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清理未付款to ask an account||to demand an account -Mrt%1g  
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结清差额to balance the account with F_w+8)DZ  
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清算to settle an account||to liquidate an account||to square an account RiQg]3oY  
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审查帐目||监查帐目to audit an account as/PM
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检查帐目to examine an account 2(\PsN w!  
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转入A的帐户to charge the amount to As account (5:pHX`P  
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以计帐方式付款to pay on account Gi@c`lRd1  
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代理某人||为某人on ones account||on account of one p H3\X cn  
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为自己计算||独立帐目on ones own account R@Gll60  
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由某人收益并负风险on ones account and risk||for ones account and risk Q*'OY~  
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由某人负担for ones account||for account of one k5Q1.;fW76  
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按某人指示||列入某人帐户by order and for account of one >mMfZvxl%  
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列入5月份帐目for May account 1BEc"  
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编入某中帐项下to pass to the account of||to place to the account of CZ$B2i6  
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寄出清算书to send in an account||to send in render an account *D[yA  
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支票薄cheque book NZ!I >  
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支票陈票人cheque drawer rHOhi|+  
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持票人cheque holder B#5[PX  
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不记名支票cheque to bearer||bearer cheque jr#*;go  
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记名支票||认人支票cheque to order WMW Mb3  
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到期支票antedated cheque Sx0{]1J  
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未到期支票postdated cheque 0mmHN`<  
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保付支票certified cheque !V/7q'&t=  
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未获兑现支票，退票returned cheque Y}Y~?kE>M|  
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横线支票crossed cheque tuuwoiQ*`  
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普通横线general crossing
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特别横线special crossing oJ"D5d,  
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空白支票blank cheque '^[+]
  
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失效支票，过期支票stale cheque zM<L_l&  
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普通支票open cheque a69e^;,>q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /<(-lbq,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s| Q1;%Tj  
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支票换现金||兑现to cash a cheque -"H0Qafm  
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清理票款to clear a cheque uZ>q$ F  
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保证兑现to certify a cheque ?.lo[X<,*  
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填写支票数额to fill up a cheque #e,TS`"e D  
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支票上划线to cross a cheque >gM"*Laa?  
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开发支票to make out a cheque HJ0;BD.]  
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签发支票，开立支票to draw a cheque||to issue a cheque NJ-Ji> w  
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透支支票to overdraw a cheque o76!
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背书支票to endorse a cheque MuP>#Vk  
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请付票款||清付票款to pay a cheque||to honour a cheque 8e
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支票退票to dishonour a cheque {2D|,yH=  
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拒付支票to refuse a cheque 'd&d"E[  
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拒付支票to stop payment of a cheque H^@Hco>|  

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提示要求付款to present for payment r `n|fD.  
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见票即付持票人payable to bearer 7 @}`1>97  
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已过期||无效out of date||stale :l!sKT?:d!  
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请给出票人R/D||refer to drawer :(m, 06K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V:J|shRo  
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文字与数字不一致words and figures differ 4dCXBTT  
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支票 t,8?Tf+i  
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时间已过account closed (@xC-
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时间已过effects not cleared f x(8 o+  
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停止付款payment stopped gL&w:_  
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支票毁损cheque mutilated  ArAe=m!u  
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汇款||寄钱to remit||to send money sfw*_}y  
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寄票供取款||支票支付to send a cheque for payment 9v*y&V9/  
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寄款人a remitter S$fS|N3]%  
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收款人a remittee Aqf9
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国外汇票foreign Bill zNKB'hsK  
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国内汇票inland Bill zzI,iEG  
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跟单汇票documentary bill M$ieM[_T  
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空头汇票accommodation bill &ot^+uVH  
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原始汇票original bill R-Lpgi<a"  
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改写||换新票据renewed bill -YQS\@?  
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即期汇票sight bill||bill on demand kn>qX{W  
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…days after date||…days after date…日后付款 CT|0KB&  
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…months after date||…months after date…月后付款 420K6[  
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见票后…日付款…days after sight||…days sight ;7qzQ{Km  
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见票后…月付款…months after sight||…months sight C,>n  
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同组票据set of bills !fAvxR  
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单张汇票sola of exchange||sole of exchange )_!a:  
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远期汇票usance bill||bill at usance 7#UJ444b~  
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长期汇票long bill .0U[nt6  
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短期汇票short bill M8Bp-_  
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逾期汇票overdue bill M+ <SSi"  
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宽限日期days of grace .HY,'oC.  
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电汇telegraphic transfer （T.T） X_Lt{mf  
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邮汇postal order||postal note （Am.）||post office order||money order .%
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本票promissory note （P/N） DU*qhW`X  
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押汇负责书||押汇保证书letter of hypothecation UL~~J[1r  
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副保||抵押品||付属担保物collateral security ~LFM,@  
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担保书trust receipt||letter of indemnity I}y6ke!  
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承兑||认付acceptance y[cc<wm$  
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单张承兑general acceptance v=dN$B5y3  
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有条件承兑qualified acceptance qnd] UUA^  
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附条件认付conditional acceptance rniL+/-uU  
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部分认付partial acceptance   XWz~*@ci