[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。   ORJIo
   
会计报表statement of account !u
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往来帐目account current 2Ay*kmW  
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现在往来帐||存款额current accout %,@e^3B  
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销货帐account sales Z
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共同计算帐项joint account ?R$F)g7<  
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未决帐项outstanding account L\xk:j1[  
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贷方帐项credit account||creditor account p'*>vk  
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借方帐项debit account||debtor account {GK;63`1  
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应付帐||应付未付帐account payable +./H6!  
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应收帐||应收未收帐account receivable dJeNbVd  
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新交易||新帐new account :cem,#(=  
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未决帐||老帐old account #~}nFY.  
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现金帐cash account nm5cpnNl  
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流水帐running account 9YIM'q>`v  
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暂记帐||未定帐suspense account ^ =bu(L  
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过期帐||延滞帐overdue account||pastdue account q0i(
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杂项帐户sundry account H[s(e56z  
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详细帐单||明细表detail account ]fx"4qKM  
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呆帐bad account ZXqSH${Tp  
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会计项目title of account Y}t \4 di  
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会计薄||帐薄account-book Q3n,)M[N  
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营业报告书||损益计算表account of budiness||business report oRm L {UDZ  
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借贷细帐||交验帐account rendered .f*4T4eR-  
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明细帐account stated A_XY'z1  
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与…银行开立一户头to open an account with opY@RJ]  
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与…银行建立交易to keep account with ^ssK  
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继续记帐to keep account \a5U8shc  
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与…有交易to have an account with -|J"s$yO4  
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作成会计帐||有往来帐项to make out an account with *S]Ci\{_  
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清算||清理债务to make up an account gw Oa$f%O  
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清洁帐目||与…停止交易to close ones account with LM$W*  
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结帐to close an account O,J>/  
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清理未付款to ask an account||to demand an account {E p0TVj`  
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结清差额to balance the account with >7wOoK|1'  
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清算to settle an account||to liquidate an account||to square an account <A
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审查帐目||监查帐目to audit an account ? i)f^O  
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检查帐目to examine an account E4gYemuN  

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转入A的帐户to charge the amount to As account iocI:b<  
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以计帐方式付款to pay on account ;KOLNi-B&  
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代理某人||为某人on ones account||on account of one @En^wN  
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为自己计算||独立帐目on ones own account ;6gDV`Twy  
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由某人收益并负风险on ones account and risk||for ones account and risk *n;!G8\  
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由某人负担for ones account||for account of one j; ']cWe  
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按某人指示||列入某人帐户by order and for account of one LL]zT H0  
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列入5月份帐目for May account %F\?R[^5  
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编入某中帐项下to pass to the account of||to place to the account of -0?~  
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寄出清算书to send in an account||to send in render an account ;ToKJ6hN|*  
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支票薄cheque book 9!T[Z/}T  
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支票陈票人cheque drawer PH`9MXh
 
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持票人cheque holder 6;C3RU]  
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不记名支票cheque to bearer||bearer cheque f-}[_Y%;  
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记名支票||认人支票cheque to order n.wF&f'D]  

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到期支票antedated cheque 7w 37S  
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未到期支票postdated cheque kjEEuEv  
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保付支票certified cheque ,stN  
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未获兑现支票，退票returned cheque 7:9.&W/KE  
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横线支票crossed cheque ~vXa
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普通横线general crossing Z-E`>  
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特别横线special crossing RE=`  
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空白支票blank cheque ?sh
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失效支票，过期支票stale cheque 8wVY0oRnU  
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普通支票open cheque Kl2lbe7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (q{Ck#+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U f|> (C  
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支票换现金||兑现to cash a cheque usEwm,b)  
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清理票款to clear a cheque YqP
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保证兑现to certify a cheque x9x E&  
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填写支票数额to fill up a cheque v^zu:Z*  
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支票上划线to cross a cheque 'ih hoW8  
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开发支票to make out a cheque O~59FuL  
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签发支票，开立支票to draw a cheque||to issue a cheque 5v?;PX  
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透支支票to overdraw a cheque 3,]
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背书支票to endorse a cheque {X[ HCfJd  
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请付票款||清付票款to pay a cheque||to honour a cheque zG
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支票退票to dishonour a cheque TYlbU<  
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拒付支票to refuse a cheque j:,NE(DF  
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拒付支票to stop payment of a cheque X^\>:<  
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提示要求付款to present for payment fx@j?*Qb  
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见票即付持票人payable to bearer @^;j)%F}  

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支付指定人payable to order Z0`T\ay  
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已过期||无效out of date||stale 70l
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请给出票人R/D||refer to drawer 3SSm5{197  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <5G{"U+ \  
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文字与数字不一致words and figures differ rJa$9B*^  
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支票 _:+ KMR  
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时间已过account closed l~D N1z6`  
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更改处应加盖印章alterations require initials JT9N!CGZ  
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时间已过effects not cleared wnTV|^Q  
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停止付款payment stopped MG /,==  
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支票毁损cheque mutilated (~$/$%b  
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汇款||寄钱to remit||to send money ^FZ^6*
 
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寄票供取款||支票支付to send a cheque for payment 5'w^@Rs5  
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寄款人a remitter {k5X*W  
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收款人a remittee fbFX4?-  
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国外汇票foreign Bill ^). )  
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国内汇票inland Bill (-NHxo  
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跟单汇票documentary bill ;nmM7T Z;  
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空头汇票accommodation bill VGw(6`|!  
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原始汇票original bill Ufo>|A 6;$  
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改写||换新票据renewed bill /w]&t\]*  
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即期汇票sight bill||bill on demand v&g0ta@
 
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…days after date||…days after date…日后付款 [ neXFp}S  
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…months after date||…months after date…月后付款 j2h[70fWC  
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见票后…日付款…days after sight||…days sight r) 1Z(tl  
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见票后…月付款…months after sight||…months sight (}!C4S3#  
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同组票据set of bills AyE\fY5  
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单张汇票sola of exchange||sole of exchange ned2lC&'d>  
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远期汇票usance bill||bill at usance p4X{"Z\mn  
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长期汇票long bill w,.qCpT$_  
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短期汇票short bill 83]PA<R  
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逾期汇票overdue bill >cOeiK  
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宽限日期days of grace Mpx/S<Z  
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电汇telegraphic transfer （T.T） PjqeE,5  
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邮汇postal order||postal note （Am.）||post office order||money order A! 6r/   
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本票promissory note （P/N） z%"Ai)W/{  
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押汇负责书||押汇保证书letter of hypothecation ,jh~;, w2  
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副保||抵押品||付属担保物collateral security )+~E8yK  
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担保书trust receipt||letter of indemnity Rl@$xP  
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承兑||认付acceptance Pz~q%J  
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单张承兑general acceptance |cTpw1%I~  
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有条件承兑qualified acceptance sJ6a7A8)  
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附条件认付conditional acceptance TA)LPBG  
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部分认付partial acceptance   j.& ;c'V$.