[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。   j,Mbl"P  
会计报表statement of account L(bDk'zi  
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往来帐目account current z
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现在往来帐||存款额current accout 1d~d1Rd  
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销货帐account sales )H@<A93  
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共同计算帐项joint account ~r?tFE*+  
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未决帐项outstanding account A1F$//a  
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贷方帐项credit account||creditor account ^mjU3q{;  
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借方帐项debit account||debtor account Zo-,TKgY'  
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应付帐||应付未付帐account payable p7 !y#  
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应收帐||应收未收帐account receivable
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新交易||新帐new account X31%T"  
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未决帐||老帐old account EZ{{p+e^  
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现金帐cash account PYC  

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流水帐running account (tq);m&  
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暂记帐||未定帐suspense account S"@6,  
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过期帐||延滞帐overdue account||pastdue account @`+\v
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杂项帐户sundry account }"nm3\Df  
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详细帐单||明细表detail account N t]nwae>A  
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呆帐bad account Y@k=m )zE  
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会计项目title of account U[Sh){4j  
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会计薄||帐薄account-book 'AWWdz  
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营业报告书||损益计算表account of budiness||business report _1O .{O  
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借贷细帐||交验帐account rendered ^8bc<c:P  
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明细帐account stated P.Cn[64a+@  
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与…银行开立一户头to open an account with Z8/
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与…银行建立交易to keep account with gaNe\  
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继续记帐to keep account FIAmAZH}_  
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与…有交易to have an account with -G?IXgG  
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作成会计帐||有往来帐项to make out an account with z19%!k  
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清算||清理债务to make up an account  !a\HdQ  
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清洁帐目||与…停止交易to close ones account with )K::WqR%w)  
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结帐to close an account }M"])B I  
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清理未付款to ask an account||to demand an account ,CPAS}kS  
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结清差额to balance the account with :yi} CM4  
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清算to settle an account||to liquidate an account||to square an account  t;PG  
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审查帐目||监查帐目to audit an account ieWXr4@:  
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检查帐目to examine an account cH:&S=>h  
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转入A的帐户to charge the amount to As account zLg$|@E&  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one #uC}IX2n  
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为自己计算||独立帐目on ones own account M$>Nd6,@N  
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由某人收益并负风险on ones account and risk||for ones account and risk M%Vp_
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由某人负担for ones account||for account of one v^p* l0r6:  
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按某人指示||列入某人帐户by order and for account of one OR'e!{  
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列入5月份帐目for May account QG L~??  
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编入某中帐项下to pass to the account of||to place to the account of Eg2jexl
 
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寄出清算书to send in an account||to send in render an account s,/C^E  
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支票薄cheque book 86?~N  
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支票陈票人cheque drawer VJC j=jX  
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持票人cheque holder  _PwPLSg  
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不记名支票cheque to bearer||bearer cheque w6lx
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记名支票||认人支票cheque to order HB.:/5\  
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到期支票antedated cheque 43,*.1;sz  
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未到期支票postdated cheque ajkpU.6E:  
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保付支票certified cheque X%;4G^%ZI  
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未获兑现支票，退票returned cheque o(D_ /]'8  
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横线支票crossed cheque #0^a-47PA<  
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普通横线general crossing ir|L@Jj,  
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特别横线special crossing (Bpn9}F-V.  
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空白支票blank cheque .+ lx}#-#  
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失效支票，过期支票stale cheque $HRl:KDdP~  
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普通支票open cheque Q5 o0!w  
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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(2tJ,w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T w1&<S  
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支票换现金||兑现to cash a cheque LMp^]*)t  
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清理票款to clear a cheque |#(y?! A^  
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保证兑现to certify a cheque :"K9(XKKU  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque "|E'E"_1  
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开发支票to make out a cheque q{L-(!uz7_  
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签发支票，开立支票to draw a cheque||to issue a cheque n3\~H9  
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透支支票to overdraw a cheque c?Mbyay  
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背书支票to endorse a cheque 8RcLs1n/  
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请付票款||清付票款to pay a cheque||to honour a cheque ~sNBklK  
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支票退票to dishonour a cheque _9<Mo;C  
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拒付支票to refuse a cheque A~<cp)E  
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拒付支票to stop payment of a cheque _]L]_Bh  
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提示要求付款to present for payment 1aPFpo !  
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见票即付持票人payable to bearer .S] *A b  
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支付指定人payable to order |fo#pwX  
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已过期||无效out of date||stale 9I''$DVf  
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请给出票人R/D||refer to drawer bEmzigN[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sj6LrE=1  
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文字与数字不一致words and figures differ Q`Rn,kCVy  
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支票 PzustC|  
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时间已过account closed 'lOQb)  
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更改处应加盖印章alterations require initials lwIxn
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时间已过effects not cleared 4
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停止付款payment stopped x6
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支票毁损cheque mutilated 9 D;
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汇款||寄钱to remit||to send money 5'%O]~  
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寄票供取款||支票支付to send a cheque for payment 9E|
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寄款人a remitter a)7&2J  
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收款人a remittee a.ijc>K  
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国外汇票foreign Bill MJa`4[/  
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国内汇票inland Bill 8cRc5X  
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跟单汇票documentary bill O"_QDl<ya  
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空头汇票accommodation bill {}=5uU2Tu  
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原始汇票original bill T~4HeEG>uH  
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改写||换新票据renewed bill zB\ 8<97C  
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即期汇票sight bill||bill on demand C[+?gQJ[9  
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…days after date||…days after date…日后付款 Svs&?B\}{6  
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…months after date||…months after date…月后付款 KCqz]  
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见票后…日付款…days after sight||…days sight :73T9/  
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见票后…月付款…months after sight||…months sight ~u?rjkSFoh  
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同组票据set of bills H 'nL
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单张汇票sola of exchange||sole of exchange ! e?=g%(  
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远期汇票usance bill||bill at usance &3*r-9 BZ  
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长期汇票long bill O[=W%2I!i  
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短期汇票short bill tV7{j'If  
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逾期汇票overdue bill 4U[X-AIY&  
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宽限日期days of grace X0K Unxw  
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电汇telegraphic transfer （T.T） nYK!'x$  
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邮汇postal order||postal note （Am.）||post office order||money order 14y>~~3C4  
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本票promissory note （P/N） Ft>,  
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押汇负责书||押汇保证书letter of hypothecation QW%xwV?8  
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副保||抵押品||付属担保物collateral security _%aT3C}k  
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担保书trust receipt||letter of indemnity Vb~;"WABo  
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承兑||认付acceptance (HeIO  
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单张承兑general acceptance rrZ'Dz  
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有条件承兑qualified acceptance 7L!q{%}  
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附条件认付conditional acceptance ATI2  
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部分认付partial acceptance   diF2:80o