[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。   i 9) Gt  
会计报表statement of account F(G..XJQ  
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往来帐目account current pp"X 0  
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现在往来帐||存款额current accout d6 luksO*9  
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销货帐account sales !vSI"$xd  
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共同计算帐项joint account #I/P9)4  
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未决帐项outstanding account C(N'=-;Kl  
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贷方帐项credit account||creditor account 37U8<  
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借方帐项debit account||debtor account O<m46mwM  
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应付帐||应付未付帐account payable z74JyY  
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应收帐||应收未收帐account receivable q*hn5K*  
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新交易||新帐new account ?%O>]s  
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未决帐||老帐old account S^QEctXU  
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现金帐cash account A*h8 o9M  
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流水帐running account 1$*8F  
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暂记帐||未定帐suspense account YD4I2'E  
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过期帐||延滞帐overdue account||pastdue account '(]Wtx%9"  
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杂项帐户sundry account S>lP?2J  
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详细帐单||明细表detail account "im5Fn u  
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呆帐bad account $QiMA,  
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会计项目title of account ;MfqI/B{  
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会计薄||帐薄account-book '6D"QDZB  
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营业报告书||损益计算表account of budiness||business report /KH85/s  
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借贷细帐||交验帐account rendered ;adZ*'6u  
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明细帐account stated m{>1#1;$t  
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与…银行开立一户头to open an account with \d
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与…银行建立交易to keep account with xWLZlUHEu  
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继续记帐to keep account wPI!i K@Ro  
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与…有交易to have an account with vU *: M8k  
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作成会计帐||有往来帐项to make out an account with *6JA&zj0B  
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清算||清理债务to make up an account e# Y{YtE  
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清洁帐目||与…停止交易to close ones account with pI f6RwH}%  
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结帐to close an account 9T;>gm  
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清理未付款to ask an account||to demand an account h[!@8  
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结清差额to balance the account with "E<+idoz  
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清算to settle an account||to liquidate an account||to square an account #n&/v'!\  
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审查帐目||监查帐目to audit an account `JV(ae0  
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检查帐目to examine an account 7"Nd
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转入A的帐户to charge the amount to As account Nx
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以计帐方式付款to pay on account VZ IY=Q>g  
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代理某人||为某人on ones account||on account of one g/l:q&Q<  
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为自己计算||独立帐目on ones own account 7L:Eg  
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由某人收益并负风险on ones account and risk||for ones account and risk "N
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由某人负担for ones account||for account of one h$sOJs~6h  
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按某人指示||列入某人帐户by order and for account of one u,:hT] ~+  
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列入5月份帐目for May account o=!_.lDF:  
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编入某中帐项下to pass to the account of||to place to the account of hMz)l\0  
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寄出清算书to send in an account||to send in render an account  %nUN  
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支票薄cheque book czT2f  
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支票陈票人cheque drawer "doiD=b  
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持票人cheque holder x8C\& ivn  
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不记名支票cheque to bearer||bearer cheque XUVj<U  
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记名支票||认人支票cheque to order mT-[I<  
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到期支票antedated cheque tw.GBR  
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未到期支票postdated cheque djnES,^%9  
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保付支票certified cheque
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未获兑现支票，退票returned cheque 4'`P+p"A  
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横线支票crossed cheque })70S8k  
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普通横线general crossing
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特别横线special crossing >"=DN5w ,S  
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空白支票blank cheque x$o^;2Z  
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失效支票，过期支票stale cheque Ic_NQ<8  
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普通支票open cheque A&Aj!#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /u.Zv Y3,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w
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支票换现金||兑现to cash a cheque <C(o0u&/  
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清理票款to clear a cheque "EMW'>&m  
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保证兑现to certify a cheque /IRXk[  
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填写支票数额to fill up a cheque 9)'f)60^  
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支票上划线to cross a cheque 9 ET1Er{4  
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开发支票to make out a cheque _#:/ ~Jp  
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签发支票，开立支票to draw a cheque||to issue a cheque 8\lh'8  
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透支支票to overdraw a cheque HTOr  
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背书支票to endorse a cheque Xv-p7$?f  
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请付票款||清付票款to pay a cheque||to honour a cheque 6UeYZ g  
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支票退票to dishonour a cheque LWF,w7v[L  
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拒付支票to refuse a cheque cgMF?;V  
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拒付支票to stop payment of a cheque H&)}Z6C"  
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提示要求付款to present for payment i7Up AHd/  
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见票即付持票人payable to bearer V95o(c.p  
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支付指定人payable to order Q\N*)&Sd<M  
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已过期||无效out of date||stale o.{W_k/n  
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请给出票人R/D||refer to drawer zt(lV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R~\R>\  
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文字与数字不一致words and figures differ IfK~~XYG  
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支票 0MWW( ;  
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时间已过account closed } oPO`  
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更改处应加盖印章alterations require initials  LR97FG  
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时间已过effects not cleared o(*\MTt?  
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停止付款payment stopped nip6|dN  
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支票毁损cheque mutilated -?Cr&!*B  
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汇款||寄钱to remit||to send money ?qgQ)#6  
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寄票供取款||支票支付to send a cheque for payment (95|DCL  
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寄款人a remitter m TZ/C#ir(  
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收款人a remittee &6eo;8 `U  
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国外汇票foreign Bill eZ'8JU]  
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国内汇票inland Bill GA^hev  
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跟单汇票documentary bill ^ZwZz
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空头汇票accommodation bill JipNI8\r  
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原始汇票original bill ynIe4b  
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改写||换新票据renewed bill wHLQfrl0  
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即期汇票sight bill||bill on demand 'O<b'}-A  
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…days after date||…days after date…日后付款 h FU8iB`Q  
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…months after date||…months after date…月后付款 t&?jJ7 (&8  
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见票后…日付款…days after sight||…days sight .j4y0dh33  
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见票后…月付款…months after sight||…months sight "6U0 !.ro@  
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同组票据set of bills e$9a9twl  
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单张汇票sola of exchange||sole of exchange #9GfMxH  
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远期汇票usance bill||bill at usance h8/tKyr8(  
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长期汇票long bill L?ZSfm2<  
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短期汇票short bill =%` s-[5b  
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逾期汇票overdue bill kqB# 9  
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宽限日期days of grace Sh#N5kgD  
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电汇telegraphic transfer （T.T） _|e&zr  
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邮汇postal order||postal note （Am.）||post office order||money order G@P;#l`(D  
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本票promissory note （P/N） zU1D@  
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押汇负责书||押汇保证书letter of hypothecation KTYjC\\G  
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副保||抵押品||付属担保物collateral security r(Sh  
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担保书trust receipt||letter of indemnity J4eU6W+{  
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承兑||认付acceptance 4Pr^>m  
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单张承兑general acceptance G9XkimQ'  
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有条件承兑qualified acceptance X.{xHD&_
 
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附条件认付conditional acceptance { 1~]}K2  
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部分认付partial acceptance   gK~Z Ch