[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。   g\(7z P  
会计报表statement of account RFK N,oB  
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往来帐目account current RV(}\JU  
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现在往来帐||存款额current accout ~hvhT}lE  
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销货帐account sales ,XA;S5FE  
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共同计算帐项joint account R9CAw>s  
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未决帐项outstanding account IeU.T@ $  
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贷方帐项credit account||creditor account 2#!$f_  
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借方帐项debit account||debtor account i5n'f6C  
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应付帐||应付未付帐account payable u\E.H5u27  
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应收帐||应收未收帐account receivable !J71[4t  
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新交易||新帐new account *"4<&F S  
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未决帐||老帐old account ry< P LRN  
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现金帐cash account *m"mt  
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流水帐running account RTU:J67E  
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暂记帐||未定帐suspense account p>zE/Pw~  
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过期帐||延滞帐overdue account||pastdue account <Q0&[q;Z  
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杂项帐户sundry account m88~ +o<G%  
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详细帐单||明细表detail account f LW>-O73  

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呆帐bad account '!I?C/49k  
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会计项目title of account NLpD,q{  
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会计薄||帐薄account-book dF,FH-  
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营业报告书||损益计算表account of budiness||business report vy#(|[pL{  
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借贷细帐||交验帐account rendered |$t0cd  
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明细帐account stated 5dF=DCZ  

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与…银行开立一户头to open an account with Mb>XM7}PU  
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与…银行建立交易to keep account with x\rZoF.NQ  
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继续记帐to keep account Bkc-iC}F
 
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与…有交易to have an account with u B\& Q;  
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作成会计帐||有往来帐项to make out an account with .;b
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清算||清理债务to make up an account v8Zgog)V  
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清洁帐目||与…停止交易to close ones account with -y?Z}5-rs  
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结帐to close an account )VMBo6:+  
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清理未付款to ask an account||to demand an account 8>Z$/1Mh  
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结清差额to balance the account with eC?/l*gF3  
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清算to settle an account||to liquidate an account||to square an account VaSNFl1_M  
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审查帐目||监查帐目to audit an account .)>/!|i  
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检查帐目to examine an account mN{ajf)@  
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转入A的帐户to charge the amount to As account o U}t'WU  
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以计帐方式付款to pay on account CY3\:D0I  
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代理某人||为某人on ones account||on account of one W(a'^ #xe  
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为自己计算||独立帐目on ones own account "gN*J)!x  
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由某人收益并负风险on ones account and risk||for ones account and risk vQYfoam;  
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由某人负担for ones account||for account of one $sc8)d\B  
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按某人指示||列入某人帐户by order and for account of one )/WA)fWkT  
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列入5月份帐目for May account bpF@}#fT  
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编入某中帐项下to pass to the account of||to place to the account of oX2DFgz  
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寄出清算书to send in an account||to send in render an account |P . =  
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支票薄cheque book }uvKE|umj  
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支票陈票人cheque drawer p9&gEW  
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持票人cheque holder lrmt)BLoh  
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不记名支票cheque to bearer||bearer cheque F;?TR[4!k  
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记名支票||认人支票cheque to order K4?t' dd]  
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到期支票antedated cheque Qe @A5#  
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未到期支票postdated cheque 2rR@2Vsw2  
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保付支票certified cheque D% v:PYf  
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未获兑现支票，退票returned cheque &#vk4C_8m  

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横线支票crossed cheque B%%.@[o,  
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普通横线general crossing 
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特别横线special crossing sW]yuu!/  
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空白支票blank cheque ?VMi!-POE  
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失效支票，过期支票stale cheque '|YtNhWZ?  
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普通支票open cheque _%A/ )  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5z 9r S<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v?Z'[l  
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支票换现金||兑现to cash a cheque lEO?kn.:z  
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清理票款to clear a cheque LFEp  
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保证兑现to certify a cheque 4ggVj*{v  
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填写支票数额to fill up a cheque H"Q(2I  
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支票上划线to cross a cheque &tlR~?$e*  
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开发支票to make out a cheque i FC"!23f  
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签发支票，开立支票to draw a cheque||to issue a cheque w0#%AK  
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透支支票to overdraw a cheque 5/Ydv RB67  
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背书支票to endorse a cheque u=(H#o<#  
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请付票款||清付票款to pay a cheque||to honour a cheque BfX%|CWh  
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支票退票to dishonour a cheque )URwIe{  
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拒付支票to refuse a cheque 4DvdEt  
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拒付支票to stop payment of a cheque )m|C8[u  
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提示要求付款to present for payment 3QH(4N  
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见票即付持票人payable to bearer
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支付指定人payable to order :g&>D#{  
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已过期||无效out of date||stale  /;+oz  
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请给出票人R/D||refer to drawer :#qUMiu$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gEE9/\>%-  
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文字与数字不一致words and figures differ t`uc3ta"9  
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支票 .6LS+[
  
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时间已过account closed W.IH#`-9E  
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更改处应加盖印章alterations require initials g2A"1w<-AH  
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时间已过effects not cleared >n(F4C-pl  
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停止付款payment stopped rJX\6{V!_  
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支票毁损cheque mutilated W|0My0y  
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汇款||寄钱to remit||to send money zqY)dk  
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寄票供取款||支票支付to send a cheque for payment @\!ww/QT  
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寄款人a remitter  3hLqAj  
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收款人a remittee 6A.P6DW  
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国外汇票foreign Bill G@B*E%$9  
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国内汇票inland Bill P
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跟单汇票documentary bill ?3Pazc]+|  
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空头汇票accommodation bill r,Ds[s)B  
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原始汇票original bill =tnTdp0F  
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改写||换新票据renewed bill ;$z7[+ M  

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即期汇票sight bill||bill on demand p&\K9hfi  
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…days after date||…days after date…日后付款 TW2Z=ks=  
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…months after date||…months after date…月后付款 guE2THnz3D  
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见票后…日付款…days after sight||…days sight /p 5=i  
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见票后…月付款…months after sight||…months sight d
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同组票据set of bills V_f`0\[x  
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单张汇票sola of exchange||sole of exchange v8~YR'T0`V  
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远期汇票usance bill||bill at usance {+Sq<J_`M  
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长期汇票long bill ZV( w
  
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短期汇票short bill A9;0y jae  
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逾期汇票overdue bill yl/a:Q  
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宽限日期days of grace qtY m!g  
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电汇telegraphic transfer （T.T） <xqba4O  
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邮汇postal order||postal note （Am.）||post office order||money order !+KhFC&Py  
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本票promissory note （P/N） M _(2sq  
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押汇负责书||押汇保证书letter of hypothecation V.2[ F|P;3  
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副保||抵押品||付属担保物collateral security @c]Xh:I  
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担保书trust receipt||letter of indemnity ]| WA#8_|  
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承兑||认付acceptance $"fzBM?5  
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单张承兑general acceptance RUX8qT(Z  
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有条件承兑qualified acceptance 3]`mQm E  
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附条件认付conditional acceptance ?!7 SzLll  
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部分认付partial acceptance   S_5?U2 %D