[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。   w&8gA [y*u  
会计报表statement of account ~M6Q8Y9  
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往来帐目account current yk5-@qo  
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现在往来帐||存款额current accout dW Y0  
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销货帐account sales qiV#T+\  
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共同计算帐项joint account ,~`R{,N`  
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未决帐项outstanding account #uVH~P5TM  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account w+(bkqz]  
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应付帐||应付未付帐account payable YIGQDj@  
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应收帐||应收未收帐account receivable # kl? ww U  
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新交易||新帐new account jXB<"bw  
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未决帐||老帐old account xH#R_  
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现金帐cash account QL%&b\K  
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流水帐running account m~mw1r  
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暂记帐||未定帐suspense account Elw fqfO  
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过期帐||延滞帐overdue account||pastdue account 4Ynv=G Qz  
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杂项帐户sundry account *f{\ze@5=  
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详细帐单||明细表detail account N# $ob9  
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呆帐bad account |X@ZM  
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会计项目title of account KPc`5X  
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会计薄||帐薄account-book =E?kxf[X  
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营业报告书||损益计算表account of budiness||business report +ve S~  
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借贷细帐||交验帐account rendered `F-<P%k  
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明细帐account stated ,=!_7'm
 
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与…银行建立交易to keep account with C{Y0}ZrmlF  
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继续记帐to keep account !j8.JP}!)  
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与…有交易to have an account with \piB*"ln  
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作成会计帐||有往来帐项to make out an account with \mGx-g6  
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清算||清理债务to make up an account *GUQz  
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清洁帐目||与…停止交易to close ones account with _-MILkx\  
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结帐to close an account (3. B\8s  
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清理未付款to ask an account||to demand an account Hsdcv~Xr;l  
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结清差额to balance the account with 8D]&wBR:  
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清算to settle an account||to liquidate an account||to square an account FGRdA^`  
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审查帐目||监查帐目to audit an account ]S2F9  
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检查帐目to examine an account dQ.:xu}~  
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转入A的帐户to charge the amount to As account hD*83_S  
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以计帐方式付款to pay on account ~DL-@*&  
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代理某人||为某人on ones account||on account of one >LAhc7I  
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为自己计算||独立帐目on ones own account "AuU5G 9'I  
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由某人收益并负风险on ones account and risk||for ones account and risk ^D]y<@01  
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由某人负担for ones account||for account of one p|`[8uY?  
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按某人指示||列入某人帐户by order and for account of one  _(_U=  
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列入5月份帐目for May account C"cBlru8B  
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编入某中帐项下to pass to the account of||to place to the account of (L 8V)1N  
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寄出清算书to send in an account||to send in render an account w:|YOeP  
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支票薄cheque book W*Gp0pX  
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支票陈票人cheque drawer (U_dPf  
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持票人cheque holder +V,Ld&r  
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不记名支票cheque to bearer||bearer cheque r.10b]b  
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记名支票||认人支票cheque to order EWp'zbWP  
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到期支票antedated cheque 40Z/;,wp{  
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未到期支票postdated cheque nTH!_S>b(Y  
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保付支票certified cheque a^MR"i >@G  
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未获兑现支票，退票returned cheque }c;h:CE#  
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横线支票crossed cheque fH[:S9@  
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普通横线general crossing '$5o5\  
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特别横线special crossing bmu<V1[W  
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空白支票blank cheque YcJ2Arml  
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失效支票，过期支票stale cheque DU: sQS4  
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普通支票open cheque L~~Dj:%uq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;o0o6pF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |Zo_x}0  
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支票换现金||兑现to cash a cheque P!)k4n  
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清理票款to clear a cheque 4$+9k;m'  
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保证兑现to certify a cheque NR )[,b\v  
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填写支票数额to fill up a cheque #2!M+S  
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支票上划线to cross a cheque {M?!nS6t  
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开发支票to make out a cheque r4xq%hy  
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签发支票，开立支票to draw a cheque||to issue a cheque ku'%+svD  
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透支支票to overdraw a cheque T
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背书支票to endorse a cheque `q exEk@S  
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请付票款||清付票款to pay a cheque||to honour a cheque ^tuJM:  
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支票退票to dishonour a cheque nu$LWC-  
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拒付支票to refuse a cheque _}!Q4K  
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拒付支票to stop payment of a cheque ){>;eky  
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提示要求付款to present for payment cx2s|@u0  
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见票即付持票人payable to bearer B>Nx
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支付指定人payable to order 3 XfXMVm  
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已过期||无效out of date||stale jgbw'BBu  
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请给出票人R/D||refer to drawer X\%],"9%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5Ij_$ a  
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文字与数字不一致words and figures differ ;v0sM*x%V  
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支票 2CxdNj  
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时间已过account closed 2%8N<GW.F  
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更改处应加盖印章alterations require initials N{9<Tf*  
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时间已过effects not cleared 2hu6  
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停止付款payment stopped }dXL= ul  
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支票毁损cheque mutilated _&z>Id`w  
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汇款||寄钱to remit||to send money Z9sg6M@s  
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寄票供取款||支票支付to send a cheque for payment ^Ue.9#9T&g  
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寄款人a remitter _N]yI0 k(  
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收款人a remittee QAJ>93  
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国外汇票foreign Bill foFn`?L F  
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国内汇票inland Bill k@Tt,.];  
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跟单汇票documentary bill M`<D Z<:<  
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空头汇票accommodation bill Qd./G5CC  
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原始汇票original bill 1,QRfckks  
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改写||换新票据renewed bill x -!FS h8q  
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即期汇票sight bill||bill on demand 4{?x(~  
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…days after date||…days after date…日后付款 Jc)1}  
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…months after date||…months after date…月后付款 HA%ye"(y8  
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见票后…日付款…days after sight||…days sight ;x#>J +QlG  
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见票后…月付款…months after sight||…months sight 7q2YsI  
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同组票据set of bills Kq$Zyf=E  
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单张汇票sola of exchange||sole of exchange [UH5D~Yx
 
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远期汇票usance bill||bill at usance _iu|*h1y  
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长期汇票long bill 76b7-Nj"  
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短期汇票short bill I[UA' ~f  
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逾期汇票overdue bill 9pcf jx..  
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宽限日期days of grace d_uy;-3  
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电汇telegraphic transfer （T.T） {1aAm+  
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邮汇postal order||postal note （Am.）||post office order||money order fWyDWU  
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本票promissory note （P/N） >k}/$R+  
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押汇负责书||押汇保证书letter of hypothecation Iv72;ZCh?6  
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副保||抵押品||付属担保物collateral security 1fW4=pF-K  
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担保书trust receipt||letter of indemnity #0g#W  
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承兑||认付acceptance P0ltN  
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单张承兑general acceptance ;b?+:L
  
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有条件承兑qualified acceptance CY3\:D0I  
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附条件认付conditional acceptance v?D kDnta  
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部分认付partial acceptance   d=(Yl r