[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。   KdBE[A-1^M  
会计报表statement of account XZ|%9#6  
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往来帐目account current N ,8^AUJ3&  
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现在往来帐||存款额current accout Ng1{NI+S  
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销货帐account sales T-;|E^  
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共同计算帐项joint account G _5uO58  
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未决帐项outstanding account t08E 2sI  
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贷方帐项credit account||creditor account Vr|sRvz  
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借方帐项debit account||debtor account R6xJw2;_  
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应付帐||应付未付帐account payable r+yl{  
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应收帐||应收未收帐account receivable A9D vU)1  
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新交易||新帐new account x_k@hGSC  
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未决帐||老帐old account Klv~#9Si  
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现金帐cash account V1d{E 0lM  
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流水帐running account ~HM,@5dFC
 
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暂记帐||未定帐suspense account H[;\[3  
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过期帐||延滞帐overdue account||pastdue account a6/$}lCq  
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杂项帐户sundry account 2Jl
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详细帐单||明细表detail account eGEeWJ}[$  
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呆帐bad account D'UYHc{  
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会计项目title of account q'
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会计薄||帐薄account-book kH9fK80  
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营业报告书||损益计算表account of budiness||business report !92zC._  
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借贷细帐||交验帐account rendered S@WzvM  
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明细帐account stated :Dn{  
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与…银行开立一户头to open an account with {rE]y C^  
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与…银行建立交易to keep account with c7[+gc5}  
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继续记帐to keep account s+jL BY  
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与…有交易to have an account with !U?Z<z
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作成会计帐||有往来帐项to make out an account with r:QLO~l/  
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清算||清理债务to make up an account 0Ia8x?80V  
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清洁帐目||与…停止交易to close ones account with #rs]5tx([  
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结帐to close an account =SEgv;#KZ~  
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清理未付款to ask an account||to demand an account +uD4$Wt_F  
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结清差额to balance the account with I\FBf&~  
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清算to settle an account||to liquidate an account||to square an account SJXA  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account OlwORtWzZ  
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转入A的帐户to charge the amount to As account Y>l92=G  
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以计帐方式付款to pay on account oieZopYA  
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代理某人||为某人on ones account||on account of one 6S2u%-]  
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为自己计算||独立帐目on ones own account ,8vqzI  
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由某人收益并负风险on ones account and risk||for ones account and risk .-[d6Pn
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由某人负担for ones account||for account of one ycr\vn t  
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按某人指示||列入某人帐户by order and for account of one fF"\$Ny  
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列入5月份帐目for May account )U~,q>H+ %  
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编入某中帐项下to pass to the account of||to place to the account of 6]/LrM,23  
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寄出清算书to send in an account||to send in render an account 20O\@}2q2M  
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支票薄cheque book C XZO  
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支票陈票人cheque drawer I`~ofq?r  
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持票人cheque holder ~; emUU  
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不记名支票cheque to bearer||bearer cheque iEtnwSt  
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记名支票||认人支票cheque to order G
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到期支票antedated cheque 4FWb5b!A=  
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未到期支票postdated cheque 8:x{  
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保付支票certified cheque KfSI6 Y_  
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未获兑现支票，退票returned cheque CSUXa8u7  
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横线支票crossed cheque qqmhh_[T  
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普通横线general crossing %Km^_JM  
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特别横线special crossing J6WyFtlyLc  
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空白支票blank cheque ^ #6Ei9di  
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失效支票，过期支票stale cheque C EzTE rn  
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普通支票open cheque l,I[r$TCf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j>OuNeo@4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7U@;X~c  
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支票换现金||兑现to cash a cheque jm~qD T,  
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清理票款to clear a cheque l"C)Ia&/  
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保证兑现to certify a cheque YH:murJMZ  
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填写支票数额to fill up a cheque _&U5 u  
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支票上划线to cross a cheque qoifzEc`U  
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开发支票to make out a cheque nB8JdM2h{  
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签发支票，开立支票to draw a cheque||to issue a cheque wva| TZ  
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透支支票to overdraw a cheque IK /@j  
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背书支票to endorse a cheque _:ORu Vk  
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请付票款||清付票款to pay a cheque||to honour a cheque KBb{Z;%  
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支票退票to dishonour a cheque )=PmHUd  
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拒付支票to refuse a cheque w`77E=  
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拒付支票to stop payment of a cheque z.xOT;t  
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提示要求付款to present for payment `4&a"`&$  
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见票即付持票人payable to bearer !R`)S7!  
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支付指定人payable to order fFBD5q(n  
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已过期||无效out of date||stale 0D\b;ju<  
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请给出票人R/D||refer to drawer Y?^1=9 ?6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T9c=As_EM  
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文字与数字不一致words and figures differ @ k`^Z5tN  
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支票 77:s=)   
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时间已过account closed U;QN+fF]u  
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更改处应加盖印章alterations require initials @\!9dK-W  
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时间已过effects not cleared =Wl*.%1 b  
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停止付款payment stopped %/^kr ZD  
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支票毁损cheque mutilated (,J`!Y hS  
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汇款||寄钱to remit||to send money A5lP%&tu(  
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寄票供取款||支票支付to send a cheque for payment #$vef  
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寄款人a remitter yrDWIU(8;6  
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收款人a remittee I82?sQ7  
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国外汇票foreign Bill ,|: a7b]  
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国内汇票inland Bill XsldbN^6  
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跟单汇票documentary bill >`jsUeS  
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空头汇票accommodation bill W#<&(s4  
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原始汇票original bill { __Z\D2I  
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改写||换新票据renewed bill ILUA'T=B0  
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即期汇票sight bill||bill on demand J&{qe@
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…days after date||…days after date…日后付款 v
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…months after date||…months after date…月后付款 q+{-p?;;  
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见票后…日付款…days after sight||…days sight oZ1#.o{  
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见票后…月付款…months after sight||…months sight -ob_]CKtJ~  
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同组票据set of bills ,P^pDrc  
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单张汇票sola of exchange||sole of exchange Fzk  
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远期汇票usance bill||bill at usance lgZ3=h  
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长期汇票long bill ze Qgg|;  
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短期汇票short bill TX]4Y953D  
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逾期汇票overdue bill 59";{"sw  
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宽限日期days of grace ll
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电汇telegraphic transfer （T.T） n6;jIf|  
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邮汇postal order||postal note （Am.）||post office order||money order T#^   
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本票promissory note （P/N） EA% (+tJ^0  
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押汇负责书||押汇保证书letter of hypothecation xL4qt =  
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副保||抵押品||付属担保物collateral security ys:1%D,,_
 
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担保书trust receipt||letter of indemnity &^4\
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承兑||认付acceptance ?U~C= F?K  
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单张承兑general acceptance c|u{(E58  
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有条件承兑qualified acceptance p*F&G=ZE  
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附条件认付conditional acceptance 0Psp/H%  
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部分认付partial acceptance   5Fm.] /