[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。   JXt_
  
会计报表statement of account aehB,l0  
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往来帐目account current Cd6t
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现在往来帐||存款额current accout <4zSh3  
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销货帐account sales {}RU'<D  
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共同计算帐项joint account ?Ycl!0m  
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未决帐项outstanding account Z?&ZgaSz  
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贷方帐项credit account||creditor account 7@k3-?q  
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借方帐项debit account||debtor account @W==)S%O  
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应付帐||应付未付帐account payable eQ6wEeB9  
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应收帐||应收未收帐account receivable {F\P3-ub  
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新交易||新帐new account T#I}w\XlhP  
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未决帐||老帐old account lh XD9ed  
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现金帐cash account m*i,|{UZ  
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流水帐running account ]n:R#55A  
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暂记帐||未定帐suspense account "W bKhE  
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过期帐||延滞帐overdue account||pastdue account ^\\9B-MvY  
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杂项帐户sundry account z-sq9 Qp&x  
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详细帐单||明细表detail account VOg'_#I  
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呆帐bad account CalWJ  
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会计项目title of account Z;0<k;#T(p  
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会计薄||帐薄account-book >d wWqcP  
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营业报告书||损益计算表account of budiness||business report Rz*GRe
 
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借贷细帐||交验帐account rendered Vk[M .=
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明细帐account stated P9q=tC3^  
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与…银行开立一户头to open an account with Wk!<P" nHd  
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与…银行建立交易to keep account with <HpUP!q8v  
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继续记帐to keep account )?6%d  
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与…有交易to have an account with q; C6ID`  
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作成会计帐||有往来帐项to make out an account with .5 {<bY  
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清算||清理债务to make up an account ho^jmp  
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清洁帐目||与…停止交易to close ones account with ;(K"w*  
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结帐to close an account @`iz0DPG?Y  
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清理未付款to ask an account||to demand an account Ev3,p`zS._  
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结清差额to balance the account with l?Ls=J*  
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清算to settle an account||to liquidate an account||to square an account 4sC)hAx&f  
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审查帐目||监查帐目to audit an account 7=qvu&{  
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检查帐目to examine an account ~4mRm!DP  
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转入A的帐户to charge the amount to As account D/,(xWaT  
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以计帐方式付款to pay on account b%d,X-3  
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代理某人||为某人on ones account||on account of one 7=&+0@R#/d  
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为自己计算||独立帐目on ones own account vV"I}L  
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由某人收益并负风险on ones account and risk||for ones account and risk NW&2ca  
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由某人负担for ones account||for account of one bik lja  
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按某人指示||列入某人帐户by order and for account of one Y3-f68*(  
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列入5月份帐目for May account $Yw~v36`t/  
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编入某中帐项下to pass to the account of||to place to the account of ,F+,A].wG  
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寄出清算书to send in an account||to send in render an account IIF <Zkpb  
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支票薄cheque book Z>dvth  
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支票陈票人cheque drawer L=WKqRa>4  
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持票人cheque holder :b!&Xw$  
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不记名支票cheque to bearer||bearer cheque ^b^buCYw  
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记名支票||认人支票cheque to order LCe6](Z  
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到期支票antedated cheque Jyp7+M]  
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未到期支票postdated cheque cE?p~fq<  
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保付支票certified cheque nB}eJ D|  
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未获兑现支票，退票returned cheque Q<yvpT(  
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横线支票crossed cheque UlPGB2B  
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普通横线general crossing >GmO8dK  
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特别横线special crossing Fu[GQ6{f  
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空白支票blank cheque l-SV I9|<0  
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失效支票，过期支票stale cheque }
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普通支票open cheque H)Z$j&S{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .g.glQ_~=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OJ.oHf=K!  
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支票换现金||兑现to cash a cheque +^.xLTX`$  
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清理票款to clear a cheque  J@J`)  
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保证兑现to certify a cheque ]#rNz"  
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填写支票数额to fill up a cheque x$pz(Q&v  
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支票上划线to cross a cheque bKh}Y`  
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开发支票to make out a cheque -:Q"aeC5  
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签发支票，开立支票to draw a cheque||to issue a cheque `'pfBVBz  
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透支支票to overdraw a cheque NYR:dH]N~d  
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背书支票to endorse a cheque 1b@]^Ue  
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请付票款||清付票款to pay a cheque||to honour a cheque Z,>owoP4  
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支票退票to dishonour a cheque +;q`A1  
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拒付支票to refuse a cheque ^vI`#}?  
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拒付支票to stop payment of a cheque r\q|DZ7  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer ^j1iCL!  
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支付指定人payable to order UxnZA5Lk*  
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已过期||无效out of date||stale x. /WP~I  
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请给出票人R/D||refer to drawer I0_>ryA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eX'V #K#C  
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文字与数字不一致words and figures differ F2Mxcs*M  
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支票 ,/dW*B  
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时间已过account closed zo1fUsK?  
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更改处应加盖印章alterations require initials SjvSnb_3  
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时间已过effects not cleared xr31<
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停止付款payment stopped Gf-GDy\{  
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支票毁损cheque mutilated l(8@?t^;  
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汇款||寄钱to remit||to send money 2F/oWt|w?  
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寄票供取款||支票支付to send a cheque for payment =Nr?
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寄款人a remitter KBgFS%-W  
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收款人a remittee ^$y`Q @-9  
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国外汇票foreign Bill !14l[k+\  
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国内汇票inland Bill 6Z;D`X,5  
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跟单汇票documentary bill =h/61Bl3  
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空头汇票accommodation bill zRB LkrC  
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原始汇票original bill p@wtT"Y  
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改写||换新票据renewed bill VI)hA ^S  
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即期汇票sight bill||bill on demand DKG;up0  
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…days after date||…days after date…日后付款 tZ:fh  p  
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…months after date||…months after date…月后付款 )2R]KU_=g  
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见票后…日付款…days after sight||…days sight 7Kti&T  
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见票后…月付款…months after sight||…months sight }U**)"  
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同组票据set of bills 7+rroCr"  
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单张汇票sola of exchange||sole of exchange )~#3A@  
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远期汇票usance bill||bill at usance \$,8aRT>#U  
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长期汇票long bill + ,rl\|J%  
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短期汇票short bill Tlk!6A:  
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逾期汇票overdue bill ^h"@OEga?  
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宽限日期days of grace H)5"<=]  
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电汇telegraphic transfer （T.T） :%IB34e  
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邮汇postal order||postal note （Am.）||post office order||money order (ZQ?1Qxo  
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本票promissory note （P/N） &PFK0tY  
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押汇负责书||押汇保证书letter of hypothecation , jCE hb  
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副保||抵押品||付属担保物collateral security `{Fz  
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担保书trust receipt||letter of indemnity p,7?rI\N  
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承兑||认付acceptance 4TSkm`iR  
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单张承兑general acceptance @6H7  
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有条件承兑qualified acceptance rv2;)3/*  
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附条件认付conditional acceptance z<8VJZd  
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部分认付partial acceptance   d"thM