[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。   ]zcV]Qj$~  
会计报表statement of account lz}llLb1  
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往来帐目account current 0mVuD\#=!  
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现在往来帐||存款额current accout p7$3`t6u  
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销货帐account sales Vf$1Sjw  
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共同计算帐项joint account :v#8O~
  
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未决帐项outstanding account  tI'e ctn  
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贷方帐项credit account||creditor account ]o `
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借方帐项debit account||debtor account =/m}rcDN  
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应付帐||应付未付帐account payable TtZrttCE6  
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应收帐||应收未收帐account receivable yG4MUf6  
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新交易||新帐new account
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未决帐||老帐old account _4O[[~  
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现金帐cash account pc^E'h:  
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流水帐running account 3EAX]   
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暂记帐||未定帐suspense account N%:D8\qx  
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过期帐||延滞帐overdue account||pastdue account 5QNBB|X@  
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杂项帐户sundry account 4D0(Fl  
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详细帐单||明细表detail account M,I68  
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呆帐bad account &IxxDvP3k  
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会计项目title of account + ?[ ACZF  
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会计薄||帐薄account-book PL9zNCr-[  
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营业报告书||损益计算表account of budiness||business report 94 S .9A  
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借贷细帐||交验帐account rendered UXXqE4x  
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明细帐account stated P*?d
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与…银行开立一户头to open an account with n#/U@qVgc  
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与…银行建立交易to keep account with |:J*>"sq  
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继续记帐to keep account ;@h'Mb  
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与…有交易to have an account with g~i''lng  
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作成会计帐||有往来帐项to make out an account with giA~+m~fN  
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清算||清理债务to make up an account {!:|.!-u  
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清洁帐目||与…停止交易to close ones account with pU'`9fLi_  
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结帐to close an account q^T&A[hMPx  
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清理未付款to ask an account||to demand an account H8=vQy  
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结清差额to balance the account with D{Jc+Q$  
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清算to settle an account||to liquidate an account||to square an account A<*tn?M
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审查帐目||监查帐目to audit an account 5G42vTDzS4  
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检查帐目to examine an account 8t^;O!  
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转入A的帐户to charge the amount to As account F6neG~Y  
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以计帐方式付款to pay on account A)`fD %+  
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代理某人||为某人on ones account||on account of one s"^YW+HMb  
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为自己计算||独立帐目on ones own account m} F
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由某人收益并负风险on ones account and risk||for ones account and risk TQxc?o  
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由某人负担for ones account||for account of one M6>
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按某人指示||列入某人帐户by order and for account of one bU +eJU_%  
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列入5月份帐目for May account BrH`:Dw  
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编入某中帐项下to pass to the account of||to place to the account of uC8T!z  
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寄出清算书to send in an account||to send in render an account -H]f@|AOw  
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支票薄cheque book kAF}*&Kzd~  
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支票陈票人cheque drawer B+H9c~3$  
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持票人cheque holder `j"G=%e3.  
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不记名支票cheque to bearer||bearer cheque JY8"TQ$x  
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记名支票||认人支票cheque to order rxk{Li<9  
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到期支票antedated cheque ->9xw  
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未到期支票postdated cheque b1^Yxe#L  
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保付支票certified cheque ? Z fhz  
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未获兑现支票，退票returned cheque y, _3Ks  
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横线支票crossed cheque I_s(yO4pw  
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普通横线general crossing _VJwC|  
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特别横线special crossing wo9f99  
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空白支票blank cheque %"fKZ  
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失效支票，过期支票stale cheque <t@*[Aw  
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普通支票open cheque _oVA0@#n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,^C;1ph  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R?SHXJ%'  
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支票换现金||兑现to cash a cheque 5~0;R`D  
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清理票款to clear a cheque ^4NH.q{  
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保证兑现to certify a cheque B[V=l<J  
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填写支票数额to fill up a cheque #Qd3
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支票上划线to cross a cheque $@wkQ%   
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开发支票to make out a cheque !o!04_  
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签发支票，开立支票to draw a cheque||to issue a cheque zY-m]7Yf  
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透支支票to overdraw a cheque $ 1ZY Vw  
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背书支票to endorse a cheque l!,{b
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请付票款||清付票款to pay a cheque||to honour a cheque 8>9+w/DL  
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支票退票to dishonour a cheque #v-!GK_<  
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拒付支票to refuse a cheque b&1@rE-  
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拒付支票to stop payment of a cheque x?IT#ty  
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提示要求付款to present for payment ?x97q3I+]  
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见票即付持票人payable to bearer W#!\.m`5  
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支付指定人payable to order F@BNSs N=  
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已过期||无效out of date||stale P7b2I=t
 
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请给出票人R/D||refer to drawer iYf4 /1IG,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |1D`
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文字与数字不一致words and figures differ zP9!fA  
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支票 g:Dg
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时间已过account closed -n9e-0  
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更改处应加盖印章alterations require initials 4v>V7T.  
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时间已过effects not cleared 6voK{C4J  
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停止付款payment stopped $?\],T  
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支票毁损cheque mutilated r (uM$R$o  
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汇款||寄钱to remit||to send money 7-5q\[ZK  
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寄票供取款||支票支付to send a cheque for payment rdb%/@.-  
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寄款人a remitter qSQjAo4t@  
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收款人a remittee t~AesHZpk  
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国外汇票foreign Bill p;@PfhEz)  
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国内汇票inland Bill p])km%zB(  
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跟单汇票documentary bill E`i;9e'S  
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空头汇票accommodation bill &L/C:<.  
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原始汇票original bill ?LZ)r^ger  
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改写||换新票据renewed bill =v_ju;C=  
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即期汇票sight bill||bill on demand Dk4Wj"LS  
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…days after date||…days after date…日后付款 >uQ!B
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…months after date||…months after date…月后付款 H fRxgA@  
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见票后…日付款…days after sight||…days sight _rajm J  
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见票后…月付款…months after sight||…months sight @50Js3R1q  
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同组票据set of bills ] $%{nj<  
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单张汇票sola of exchange||sole of exchange i1/FNem  
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远期汇票usance bill||bill at usance p>MX}^6  
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长期汇票long bill V-jo2+Y5=  
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短期汇票short bill <H$CCo  
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逾期汇票overdue bill +8~S28"Wg3  
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宽限日期days of grace u'=#~'6  
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电汇telegraphic transfer （T.T） %.Mtn%:I*  
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邮汇postal order||postal note （Am.）||post office order||money order +|o-lb  
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本票promissory note （P/N） 4E"qpy \(  
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押汇负责书||押汇保证书letter of hypothecation 'W$qi@f_s  
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副保||抵押品||付属担保物collateral security T nPC\.x  
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担保书trust receipt||letter of indemnity J :,  
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承兑||认付acceptance Wmp\J3  
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单张承兑general acceptance W[YcYa_tQ  
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有条件承兑qualified acceptance s2v\R~T  
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附条件认付conditional acceptance Wlt shZo  
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部分认付partial acceptance   1tg