[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。   ~ yX2\i"  
会计报表statement of account e;(0(rI  
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往来帐目account current s;A@*Y;v  
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现在往来帐||存款额current accout 53[~bwD  
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销货帐account sales ->V<DZK  
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共同计算帐项joint account :eCU/BC4  
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未决帐项outstanding account *I0T{~  
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贷方帐项credit account||creditor account 2=^m9%   
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借方帐项debit account||debtor account 9_5ow  
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应付帐||应付未付帐account payable G2T|RT$_K  
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应收帐||应收未收帐account receivable EU+S^SyZi  
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新交易||新帐new account Zo~  
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未决帐||老帐old account OD!
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现金帐cash account }WH&iES@P  
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流水帐running account M]2]\km  
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暂记帐||未定帐suspense account ]z/8KL  
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过期帐||延滞帐overdue account||pastdue account 2`N, ,  
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杂项帐户sundry account M:[ %[+6  
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详细帐单||明细表detail account  '9 [vDG~  
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呆帐bad account |8l<$J  
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会计项目title of account eoG$.M"  
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会计薄||帐薄account-book & ;[Io  
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营业报告书||损益计算表account of budiness||business report `tA" }1;ka  
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借贷细帐||交验帐account rendered \F/hMXDlJ  
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明细帐account stated O7-mT8o  
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与…银行开立一户头to open an account with 8hOk{xs8  
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与…银行建立交易to keep account with M3c$=>  
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继续记帐to keep account jjw`Dto&  
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与…有交易to have an account with dJeNbVd  
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作成会计帐||有往来帐项to make out an account with )wam8k5  
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清算||清理债务to make up an account zZPuha8  
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清洁帐目||与…停止交易to close ones account with *4Thd:7 `  
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结帐to close an account z&#SPH*  
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清理未付款to ask an account||to demand an account :mh_G
 
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结清差额to balance the account with !"HO]3-o  
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清算to settle an account||to liquidate an account||to square an account ck ]Do !h  
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审查帐目||监查帐目to audit an account GY6`JWk  
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检查帐目to examine an account a,@]8r-"  
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转入A的帐户to charge the amount to As account FOv=!'So  
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以计帐方式付款to pay on account fM]+SMZy  
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代理某人||为某人on ones account||on account of one yh Yb'GK  
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为自己计算||独立帐目on ones own account ,~aQL  
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由某人收益并负风险on ones account and risk||for ones account and risk H7z,j}l  
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由某人负担for ones account||for account of one !^^?dRd*v  
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按某人指示||列入某人帐户by order and for account of one 0ZT5bg_M  
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列入5月份帐目for May account j2Cks_$:  
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编入某中帐项下to pass to the account of||to place to the account of Y'c>:;JEe  
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寄出清算书to send in an account||to send in render an account ; o?-yI&T*  
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支票薄cheque book FK:;e lZ  
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支票陈票人cheque drawer Of-Rx/
 
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持票人cheque holder C\3y
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不记名支票cheque to bearer||bearer cheque hXfQ)$J  
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记名支票||认人支票cheque to order dq7x3v^"ZG  
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到期支票antedated cheque ~;QvWS  
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未到期支票postdated cheque @PN#p"KaT  
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保付支票certified cheque 03xa'Of>  
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未获兑现支票，退票returned cheque kQ4dwF~  
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横线支票crossed cheque B||*.`3gN  
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普通横线general crossing t2E
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特别横线special crossing A:>01ZJ5S+  
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空白支票blank cheque ]P#XVDn+;  
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失效支票，过期支票stale cheque bIG
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普通支票open cheque "XB[|#&  
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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+Ln,(&L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4/mig0"N.  
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支票换现金||兑现to cash a cheque >fe-d#!{  
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清理票款to clear a cheque 9U{a{~b  
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保证兑现to certify a cheque ;w:M`#2  
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填写支票数额to fill up a cheque y|CP;:f;  
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支票上划线to cross a cheque ld3-C55  
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开发支票to make out a cheque RMd[Yr2e  
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签发支票，开立支票to draw a cheque||to issue a cheque fNb`X  
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透支支票to overdraw a cheque qP{/[uj[K  
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背书支票to endorse a cheque m<{<s T  
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请付票款||清付票款to pay a cheque||to honour a cheque hQ]H /+\  
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支票退票to dishonour a cheque zXv3:uRp.  
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拒付支票to refuse a cheque QFg sq{  
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拒付支票to stop payment of a cheque -:30:oq  
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提示要求付款to present for payment T%6&PrQ7  
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见票即付持票人payable to bearer `!Ds6  
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支付指定人payable to order w;k):;$  
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已过期||无效out of date||stale  `)GrwfC  
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请给出票人R/D||refer to drawer )dY=0"4Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D[_|*9BC  
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文字与数字不一致words and figures differ ,$'])A? $  
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支票 $aN-Y?U%  
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时间已过account closed OiE;B  
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更改处应加盖印章alterations require initials iCW*]U  
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时间已过effects not cleared &Y 4F!Rb  
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停止付款payment stopped
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支票毁损cheque mutilated rg{9UV
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汇款||寄钱to remit||to send money X=Ys<TM,  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter "=6 v&G]U4  
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收款人a remittee zoDH` h_  
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国外汇票foreign Bill IBQ@{QB  
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国内汇票inland Bill /;tPNp{!dw  
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跟单汇票documentary bill <`jLY)sw  
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空头汇票accommodation bill $8 p7D?Y  

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原始汇票original bill Z0`T\ay  
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改写||换新票据renewed bill yA)(*PFz  
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即期汇票sight bill||bill on demand 7T"XPV|W6  
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…days after date||…days after date…日后付款 dJv!Dts')C  
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…months after date||…months after date…月后付款 `;YU.*  
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见票后…日付款…days after sight||…days sight %lX%8Z$v  
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见票后…月付款…months after sight||…months sight ]`b QW?  
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同组票据set of bills %L [&,a  
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单张汇票sola of exchange||sole of exchange t+?P^Ok  
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远期汇票usance bill||bill at usance Cda!
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长期汇票long bill N)S!7%ne  
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短期汇票short bill ?0_7?yTR/  
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逾期汇票overdue bill +,v-=~5  
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宽限日期days of grace SEl#FWR  
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电汇telegraphic transfer （T.T） GHF_R,7  
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邮汇postal order||postal note （Am.）||post office order||money order VR!-%H\AW  
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本票promissory note （P/N） XJ!(F#zc  
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押汇负责书||押汇保证书letter of hypothecation pium$4l2#  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity <DH*~tLp2  
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承兑||认付acceptance <B /5J:o<  
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单张承兑general acceptance 5j"1z1_&  
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有条件承兑qualified acceptance kqvow3u  
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附条件认付conditional acceptance Wv!<bT8r  
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部分认付partial acceptance   v_PdOp[ k