[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。   > \3ah4"o  
会计报表statement of account
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往来帐目account current e.l!3xY2'  
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现在往来帐||存款额current accout 3]/.\(2  
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销货帐account sales :CaTP%GW  
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共同计算帐项joint account ]JjK#eh  
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未决帐项outstanding account LjaGyj>)  
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贷方帐项credit account||creditor account y-B=W]E  
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借方帐项debit account||debtor account {38\vX,I(w  
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应付帐||应付未付帐account payable m\vmY  
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应收帐||应收未收帐account receivable s0C:m  
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新交易||新帐new account `rb>K  
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未决帐||老帐old account OH6^GPF6  
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现金帐cash account ?
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流水帐running account 7J*N_8?2  
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暂记帐||未定帐suspense account 2/7_;_#vJ%  
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过期帐||延滞帐overdue account||pastdue account 06mlj6hV  
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杂项帐户sundry account ..W-76{  
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详细帐单||明细表detail account Di5(9]o2  
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呆帐bad account |L6&Gf]#5  
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会计项目title of account G"SBYU  
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会计薄||帐薄account-book SA"p\}"  
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营业报告书||损益计算表account of budiness||business report RFaSwf,5n  
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借贷细帐||交验帐account rendered 0&+k.Vg  
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明细帐account stated 9!',b>C6  
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与…银行开立一户头to open an account with -
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与…银行建立交易to keep account with 2}6%qgnT-  
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继续记帐to keep account uN*KHE+h  
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与…有交易to have an account with ;*TIM%6#  
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作成会计帐||有往来帐项to make out an account with Cwa^"r3P1  
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清算||清理债务to make up an account BXms;[  
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清洁帐目||与…停止交易to close ones account with f 3V Dv9(  
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结帐to close an account !l?.5Pm])  
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清理未付款to ask an account||to demand an account H={DB  
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结清差额to balance the account with :K`ESq!8u  
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清算to settle an account||to liquidate an account||to square an account oBQ#eW aY  
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审查帐目||监查帐目to audit an account Ars687WB  
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检查帐目to examine an account `g8E1-]l  
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转入A的帐户to charge the amount to As account X'.qYsS  
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以计帐方式付款to pay on account f.aSKQD  
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代理某人||为某人on ones account||on account of one j?y LDLj  
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为自己计算||独立帐目on ones own account /{wJEuE  
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由某人收益并负风险on ones account and risk||for ones account and risk QM3,'?ekRH  
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由某人负担for ones account||for account of one I1[g&9,  
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按某人指示||列入某人帐户by order and for account of one 6KD `oUx
 
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of n
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寄出清算书to send in an account||to send in render an account 8$(Dz]v|[&  
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支票薄cheque book {R/C0-Q^^  
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支票陈票人cheque drawer e/->_T(I  
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持票人cheque holder 7' S@3
 
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不记名支票cheque to bearer||bearer cheque Oy 2+b1{  
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记名支票||认人支票cheque to order ^ wY[3"{  
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到期支票antedated cheque 1SrJ6W @j[  
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未到期支票postdated cheque 3Vp#a:  
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保付支票certified cheque rHP%0f9:  
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未获兑现支票，退票returned cheque <
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横线支票crossed cheque erVO|<%=R  
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普通横线general crossing kh%{C]".1  
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特别横线special crossing g#]wLm#
 
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空白支票blank cheque Bo5ZZY  
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失效支票，过期支票stale cheque h[Gg}N!  
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普通支票open cheque #M A4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7mm1P9Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @,XSs  
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支票换现金||兑现to cash a cheque 0EJ(.8hwm  
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清理票款to clear a cheque ;l$
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保证兑现to certify a cheque tTU= +*Io  
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填写支票数额to fill up a cheque %7g:}O$  
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支票上划线to cross a cheque w{k)XY40sW  
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开发支票to make out a cheque OIl# DV.  
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签发支票，开立支票to draw a cheque||to issue a cheque ps$7bN C  
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透支支票to overdraw a cheque LW:o8ES33  
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背书支票to endorse a cheque s(
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请付票款||清付票款to pay a cheque||to honour a cheque }3R13  
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支票退票to dishonour a cheque .Wi{lt  
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拒付支票to refuse a cheque F_uY{bg  
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拒付支票to stop payment of a cheque Jw~( G9G  
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提示要求付款to present for payment kj5Q\
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见票即付持票人payable to bearer yk2!8  
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支付指定人payable to order X}P$emr7  
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已过期||无效out of date||stale -)!>M>=s  
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请给出票人R/D||refer to drawer 1p`+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mYB`)M*Y  
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文字与数字不一致words and figures differ zT~B6  
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支票 RnfXN)+P  
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时间已过account closed *p ? e.%nd  
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更改处应加盖印章alterations require initials PU9`
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时间已过effects not cleared  H'RL62!  
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停止付款payment stopped X_; *`,<T  
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支票毁损cheque mutilated fUag1d  
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汇款||寄钱to remit||to send money SA6hbcYk  
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寄票供取款||支票支付to send a cheque for payment ]>:^d%n,}  
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寄款人a remitter vW.%[]  
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收款人a remittee #!!AbuhzK{  
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国外汇票foreign Bill !Cj(A"uqY  
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国内汇票inland Bill 5 Rz/Ri\c=  
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跟单汇票documentary bill cIw eBDl  
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空头汇票accommodation bill OCx5/ 88X  
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原始汇票original bill QaMDGD  
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改写||换新票据renewed bill G*\sdBW!k  
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即期汇票sight bill||bill on demand qyv"Wb6+  
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…days after date||…days after date…日后付款 Xu]h
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…months after date||…months after date…月后付款  QT_^M1%  
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见票后…日付款…days after sight||…days sight AY@k-4  
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见票后…月付款…months after sight||…months sight )]}$   
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同组票据set of bills IdmD.k0pJ  
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单张汇票sola of exchange||sole of exchange %Y 2G  
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远期汇票usance bill||bill at usance _0*=u$~R  
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长期汇票long bill |} 9GHjG  
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短期汇票short bill $4:~*IQ  
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逾期汇票overdue bill Lm.Ik
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宽限日期days of grace ~(M*6b  
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电汇telegraphic transfer （T.T） iAg}pwU  
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邮汇postal order||postal note （Am.）||post office order||money order Mc.^s  
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本票promissory note （P/N） td%Y4-+-  
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押汇负责书||押汇保证书letter of hypothecation <'V A=orD  
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副保||抵押品||付属担保物collateral security A<]& JbIt  
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担保书trust receipt||letter of indemnity |:{g?4Mi  
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承兑||认付acceptance 1fmSk$ y.9  
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单张承兑general acceptance <d3PDO@w/  
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有条件承兑qualified acceptance N;e}dwh&  
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附条件认付conditional acceptance nYo &x'  
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部分认付partial acceptance   vQ?MM&6