[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。    4bA^Gq  
会计报表statement of account /Q(boY{  
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往来帐目account current P B$beQ  
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现在往来帐||存款额current accout 02t({>`  
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销货帐account sales tdxzs_V,-
 
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共同计算帐项joint account :VP4:J^  
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未决帐项outstanding account }Mt
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贷方帐项credit account||creditor account 8+|W%}  
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借方帐项debit account||debtor account < `pNdy4  
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应付帐||应付未付帐account payable bKsjbYuo  
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应收帐||应收未收帐account receivable N!~]D[D  
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新交易||新帐new account 8k-]u3  
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未决帐||老帐old account i \
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现金帐cash account ;@qS#7SRB  
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流水帐running account Y}R$RDRL  
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暂记帐||未定帐suspense account yR|2><A  
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过期帐||延滞帐overdue account||pastdue account ULz<P  
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杂项帐户sundry account c|.te]!ds  
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详细帐单||明细表detail account 7mYcO3{5{  
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呆帐bad account rZdOU?U  
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会计项目title of account :a/rwZ[r  
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会计薄||帐薄account-book I ==)a6^
 
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营业报告书||损益计算表account of budiness||business report ]'Eg2(wy  
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借贷细帐||交验帐account rendered kbb!2`F!%  
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明细帐account stated 1 jB0gNe  
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与…银行开立一户头to open an account with {2:baoG-  
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与…银行建立交易to keep account with  DlCN  
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继续记帐to keep account agwbjkU/  
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与…有交易to have an account with yT OZa-  
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作成会计帐||有往来帐项to make out an account with A<c<!N  
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清算||清理债务to make up an account ;/ +< N  
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清洁帐目||与…停止交易to close ones account with 19GF%+L ,  
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结帐to close an account I52nQCXi  
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清理未付款to ask an account||to demand an account YvG$2F|_)  
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结清差额to balance the account with /Hk})o_  
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清算to settle an account||to liquidate an account||to square an account HkRvcX 5  
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审查帐目||监查帐目to audit an account 5w>TCx  
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检查帐目to examine an account th*
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转入A的帐户to charge the amount to As account !Usmm8!K  
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以计帐方式付款to pay on account + rB3\R"d  
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代理某人||为某人on ones account||on account of one _\dC<K *>  
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为自己计算||独立帐目on ones own account =1>G* ,  
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由某人收益并负风险on ones account and risk||for ones account and risk /C`AA/@  
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由某人负担for ones account||for account of one y<IHZq`
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按某人指示||列入某人帐户by order and for account of one LmsPS.It  
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列入5月份帐目for May account ,?K5/3ss  
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编入某中帐项下to pass to the account of||to place to the account of Y._ACQG3  
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寄出清算书to send in an account||to send in render an account (u8OTq@  
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支票薄cheque book |d42?7}  
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支票陈票人cheque drawer <#Fex '4  
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持票人cheque holder V~.Sg bLc  
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不记名支票cheque to bearer||bearer cheque f~jdN~  
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记名支票||认人支票cheque to order E/% F0\B  
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到期支票antedated cheque >Zf*u;/dW$  
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未到期支票postdated cheque z%6egi>  
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保付支票certified cheque 1Ji"z>H*  
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未获兑现支票，退票returned cheque .lcgM  
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横线支票crossed cheque #)6 bfyi-  
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普通横线general crossing B)-P#,}  
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特别横线special crossing I |mxyyf  
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空白支票blank cheque y+VRD  
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失效支票，过期支票stale cheque Ly/5"&HD  
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普通支票open cheque l}Vg;"1'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 RKz _GEH)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1]jUiX=T  
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支票换现金||兑现to cash a cheque ~ leLQsZ  
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清理票款to clear a cheque !]WC~#|{B  
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保证兑现to certify a cheque c\eT`.ENk  
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填写支票数额to fill up a cheque t~]oJ5%  
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支票上划线to cross a cheque m-!z(vcn  
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开发支票to make out a cheque ;]h:63S  
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签发支票，开立支票to draw a cheque||to issue a cheque mkmVDRK  
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透支支票to overdraw a cheque } "ts  
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背书支票to endorse a cheque DK;/eZe  
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请付票款||清付票款to pay a cheque||to honour a cheque IsCJdgG  

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支票退票to dishonour a cheque Swz1RT  
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拒付支票to refuse a cheque &^YY>]1Py  
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拒付支票to stop payment of a cheque *ha9Vq@X  
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提示要求付款to present for payment
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见票即付持票人payable to bearer ",rA  
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支付指定人payable to order {:enoV"  
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已过期||无效out of date||stale qQ6NxhQo  
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请给出票人R/D||refer to drawer z[ ;{p.W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ahq^dx#o  
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文字与数字不一致words and figures differ XfsCu>  
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支票 M=N`&m\  
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时间已过account closed }RUC#aW1  
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更改处应加盖印章alterations require initials 28BiuxVW  
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时间已过effects not cleared cdIy[ 1  
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停止付款payment stopped >v<}$v6D~  
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支票毁损cheque mutilated >PGm}s_  
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汇款||寄钱to remit||to send money *
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寄票供取款||支票支付to send a cheque for payment ?<LG(WY  
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寄款人a remitter <0LB]zDWe6  
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收款人a remittee <zDe;&  
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国外汇票foreign Bill B]qh22Yib  
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国内汇票inland Bill s
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跟单汇票documentary bill 8|tm`r`*Az  
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空头汇票accommodation bill )UdS(Bj  
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原始汇票original bill =! c+|X
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改写||换新票据renewed bill 6;b 'j\jG  
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即期汇票sight bill||bill on demand "PHv~_:^R  
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…days after date||…days after date…日后付款 c\'pA^m6  
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…months after date||…months after date…月后付款 d&u/7rm  
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见票后…日付款…days after sight||…days sight !U!E_D.O  
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见票后…月付款…months after sight||…months sight M(E_5@?3  
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同组票据set of bills 5gEfhZQ  
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单张汇票sola of exchange||sole of exchange <^_? hN8.  
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远期汇票usance bill||bill at usance $?-o  
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长期汇票long bill /xbZC{R  
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短期汇票short bill {:X];A$  
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逾期汇票overdue bill @e0
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宽限日期days of grace =hOa 0X=  
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电汇telegraphic transfer （T.T） 2r tP.*d
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邮汇postal order||postal note （Am.）||post office order||money order ~+ wamX3  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation EJ ~kZ3  
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副保||抵押品||付属担保物collateral security PbHh?iH  
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担保书trust receipt||letter of indemnity LA` VqJ  
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承兑||认付acceptance :+Q"MIU  
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单张承兑general acceptance Qb't*2c%  
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有条件承兑qualified acceptance <I%9O:R  
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附条件认付conditional acceptance MR_b q_)  
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部分认付partial acceptance   ?6iatI !