[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。   P#;Th8k{K2  
会计报表statement of account jkt6/H  
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往来帐目account current
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现在往来帐||存款额current accout ='7er.~\  
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销货帐account sales 6\; 4 4,3  
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共同计算帐项joint account AM>Yj  
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未决帐项outstanding account *54>iO- c  
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贷方帐项credit account||creditor account uPa/,"p  
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借方帐项debit account||debtor account vp"%IW  
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应付帐||应付未付帐account payable Dj-\))L  
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应收帐||应收未收帐account receivable KzEuPJ?  
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新交易||新帐new account (|yR o  
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未决帐||老帐old account zjluX\  
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现金帐cash account [}W^
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流水帐running account c8 bca`  
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暂记帐||未定帐suspense account tnQR<
  
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过期帐||延滞帐overdue account||pastdue account ^kCk^D-Gz  
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杂项帐户sundry account e.)yV'%L  
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详细帐单||明细表detail account { 4_I7r  
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呆帐bad account 2.fyP"P L  
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会计项目title of account w>NZRP_3  
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会计薄||帐薄account-book X_-Hrp!h  
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营业报告书||损益计算表account of budiness||business report 7AGZu?1]M  
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借贷细帐||交验帐account rendered yiv RpSL  
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明细帐account stated %
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与…银行开立一户头to open an account with _g^K$ +F'}  
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与…银行建立交易to keep account with ~,1-$#R  
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继续记帐to keep account ^-e3=&  
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与…有交易to have an account with YobC'c\~9  
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作成会计帐||有往来帐项to make out an account with k2_6<v Z  
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清算||清理债务to make up an account T9<H%iF  
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清洁帐目||与…停止交易to close ones account with "EOk^1,y  
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结帐to close an account A_6/umF[ZA  
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清理未付款to ask an account||to demand an account 6,g5To#vw  
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结清差额to balance the account with \J3v>&m<7  
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清算to settle an account||to liquidate an account||to square an account -?%{A%'  
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审查帐目||监查帐目to audit an account 0()9vTY+  
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检查帐目to examine an account soQv?4  
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转入A的帐户to charge the amount to As account V)?x*R*T)  
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以计帐方式付款to pay on account 6q  xUT  
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代理某人||为某人on ones account||on account of one TeHxqWx  
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为自己计算||独立帐目on ones own account G7k.YtW  
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由某人收益并负风险on ones account and risk||for ones account and risk ,!bcm  
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由某人负担for ones account||for account of one tN_~zP  
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按某人指示||列入某人帐户by order and for account of one *n`8 -=  
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列入5月份帐目for May account v03^  
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编入某中帐项下to pass to the account of||to place to the account of r?R!/`f  
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寄出清算书to send in an account||to send in render an account vqRW^>~-B  
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支票薄cheque book 18JAca8Zs  
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支票陈票人cheque drawer ol@LLT_m  
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持票人cheque holder $jN,]N~  
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不记名支票cheque to bearer||bearer cheque 3t$)saQR  
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记名支票||认人支票cheque to order qW t 9Tr  
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到期支票antedated cheque QVQ?a&HYS  
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未到期支票postdated cheque ntEf-x<  
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保付支票certified cheque ?o.Q  
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未获兑现支票，退票returned cheque L\y>WR%s  
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横线支票crossed cheque 9|RR;k[  
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普通横线general crossing Oj^qh+r  
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特别横线special crossing -A17tC20J1  
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空白支票blank cheque #OVf2
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失效支票，过期支票stale cheque uGMmS9v$ J  
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普通支票open cheque 7;;HP`vY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sHQ82uX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YB1uudW9  
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支票换现金||兑现to cash a cheque BHa'`lCb  
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清理票款to clear a cheque >M eM  
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保证兑现to certify a cheque x<es1A'u6  
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填写支票数额to fill up a cheque )IH|S5mG?  
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支票上划线to cross a cheque #{BHH;J+  
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开发支票to make out a cheque F bWcq_  
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签发支票，开立支票to draw a cheque||to issue a cheque c?0.>^,B Q  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque >3MzsAH\  
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请付票款||清付票款to pay a cheque||to honour a cheque 4{rqGC/  
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支票退票to dishonour a cheque 8h%oJ4da  
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拒付支票to refuse a cheque j*'+f~A  
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拒付支票to stop payment of a cheque {)?:d6"  
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提示要求付款to present for payment E;tEmGf6F  
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见票即付持票人payable to bearer a-bj! Rs  
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支付指定人payable to order }nUq=@ej  

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已过期||无效out of date||stale Mm)yabP  
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请给出票人R/D||refer to drawer B{ Ab#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7M/v[dwL  
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文字与数字不一致words and figures differ +6`+Q2qi  
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支票 xfa-  
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时间已过account closed bEKhU\@=J  
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更改处应加盖印章alterations require initials *\(MG|S  

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时间已过effects not cleared 9{wRqY  
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停止付款payment stopped Zz1nXUZ  
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支票毁损cheque mutilated *4ido?  
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汇款||寄钱to remit||to send money p|C[
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寄票供取款||支票支付to send a cheque for payment M!46^q~-  
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寄款人a remitter 31~nay15  
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收款人a remittee gBky
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国外汇票foreign Bill E.Q]X]q  
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国内汇票inland Bill z %Bzf~N9  
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跟单汇票documentary bill !> =ybRe  
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空头汇票accommodation bill >.6|\{*sG  
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原始汇票original bill Q6W![571;  
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改写||换新票据renewed bill ^nK<t?KS  
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即期汇票sight bill||bill on demand zGFD71=#  
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…days after date||…days after date…日后付款 p]%di8&;N  
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…months after date||…months after date…月后付款 ]q.%_  
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见票后…日付款…days after sight||…days sight ICb!AsL  
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见票后…月付款…months after sight||…months sight |)+ SG>-  
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同组票据set of bills 7IkPi?&{  
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单张汇票sola of exchange||sole of exchange `R$i|,9)  
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远期汇票usance bill||bill at usance jZ|M$I3*  
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长期汇票long bill d MH_:jb  
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短期汇票short bill q1T)H2S  
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逾期汇票overdue bill w6i2>nu_O  
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宽限日期days of grace t,?,T~#9  
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电汇telegraphic transfer （T.T） -N*[f9EJB  
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邮汇postal order||postal note （Am.）||post office order||money order @."K"i'Bl  
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本票promissory note （P/N） uu.X>agg  
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押汇负责书||押汇保证书letter of hypothecation h mRmU{(Y  
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副保||抵押品||付属担保物collateral security qWhW4$7x  
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担保书trust receipt||letter of indemnity k24I1DlR8  
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承兑||认付acceptance gw)4P tb!  
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单张承兑general acceptance
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有条件承兑qualified acceptance ]`$6=)_X  
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附条件认付conditional acceptance ,/?J!W @m  
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部分认付partial acceptance   a fa\6]m