[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。   <DXmZ 1  
会计报表statement of account tCbr<Ug  
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往来帐目account current ]D{c4)\7C|  
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现在往来帐||存款额current accout EvqUNnjR  
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销货帐account sales #.)xm(Ys  
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共同计算帐项joint account NokXE  
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未决帐项outstanding account O1?B{F/ e  
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贷方帐项credit account||creditor account J4gI=@e  
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借方帐项debit account||debtor account 5jn$7iE`  
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应付帐||应付未付帐account payable _YH<YOrMh  
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应收帐||应收未收帐account receivable W[R]^2QAG  
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新交易||新帐new account +jq 2pFQ  
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未决帐||老帐old account Az  U|p  
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现金帐cash account tgO+*q 5B  
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流水帐running account 4JGE2ArR  
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暂记帐||未定帐suspense account .r~'(g{qt  
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过期帐||延滞帐overdue account||pastdue account )*!1bgXQ  
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杂项帐户sundry account S&n[4*  
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详细帐单||明细表detail account DXKyRkn6e  
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呆帐bad account wOjv[@d  
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会计项目title of account ]X*YAPv  
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会计薄||帐薄account-book [d0%.+U  
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营业报告书||损益计算表account of budiness||business report %=BtOM_2  
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借贷细帐||交验帐account rendered vsH3{:&;"P  
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明细帐account stated <p09oZ{6  
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与…银行开立一户头to open an account with }0Y`|H\v  
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与…银行建立交易to keep account with \OP9_J(*  
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继续记帐to keep account X\kjAMuW/*  
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与…有交易to have an account with x=h0Fq,T  
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作成会计帐||有往来帐项to make out an account with 5. dl>,  
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清算||清理债务to make up an account X CzXS.  
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清洁帐目||与…停止交易to close ones account with J)#S-ZB+'k  
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结帐to close an account hD*(AJ  
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清理未付款to ask an account||to demand an account z<i,D08|d  
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结清差额to balance the account with l77'Lne  
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清算to settle an account||to liquidate an account||to square an account a}dw9wU!:  
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审查帐目||监查帐目to audit an account AC'lS >7s  
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检查帐目to examine an account 'mJ1
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转入A的帐户to charge the amount to As account ni<[G0#T  
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以计帐方式付款to pay on account &}E:jt}  
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代理某人||为某人on ones account||on account of one w{r8kH  
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为自己计算||独立帐目on ones own account 8gAu7\p}  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one OT@yPG  
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按某人指示||列入某人帐户by order and for account of one bS%C?8  
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列入5月份帐目for May account gH'3 dS!{  
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编入某中帐项下to pass to the account of||to place to the account of R>HY:-2  
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寄出清算书to send in an account||to send in render an account Zw24f1i Y  
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支票薄cheque book -N4z-ozhC  
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支票陈票人cheque drawer }I'^./za
 
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持票人cheque holder 2LZS|fB9o  
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不记名支票cheque to bearer||bearer cheque HU9p!I.  
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记名支票||认人支票cheque to order x? =B\8m  
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到期支票antedated cheque ?Q?598MC  
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未到期支票postdated cheque K"
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保付支票certified cheque 1!1 DuQ  
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未获兑现支票，退票returned cheque ;AJ< LC  
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横线支票crossed cheque K( z[}  
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普通横线general crossing V]m^7^m3  
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特别横线special crossing -O%[!&`  
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空白支票blank cheque phmVkV2a;#  
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失效支票，过期支票stale cheque B>@D,)/bT5  
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普通支票open cheque CC>($k"  
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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&X.
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #r(a~  
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支票换现金||兑现to cash a cheque /3s@6Ex}E  
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清理票款to clear a cheque
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保证兑现to certify a cheque $6Z[|9W^A  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque dbd"pR8v  
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开发支票to make out a cheque ^,>}%1\  
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签发支票，开立支票to draw a cheque||to issue a cheque  r^e-.,+  
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透支支票to overdraw a cheque m[{nm95QZ  
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背书支票to endorse a cheque ]D?oQ$q7  
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请付票款||清付票款to pay a cheque||to honour a cheque MuN[U17FB  
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支票退票to dishonour a cheque 6CCZda@  
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拒付支票to refuse a cheque 65 NWX8f}  
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拒付支票to stop payment of a cheque 34HFrMi  
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提示要求付款to present for payment h4B+0  
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见票即付持票人payable to bearer a>#d=.  
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支付指定人payable to order 3(>(lk  
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已过期||无效out of date||stale 1==P.d(  
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请给出票人R/D||refer to drawer 77Q4gw~2U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4+Li)A:4.  
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文字与数字不一致words and figures differ Off: ~  
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支票 Fj4l %=  
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时间已过account closed %FXIlH
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更改处应加盖印章alterations require initials _ d(Ks9  
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时间已过effects not cleared Q}k_#w  
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停止付款payment stopped 8H
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支票毁损cheque mutilated @hz0:ezg:  
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汇款||寄钱to remit||to send money ?()E5 4y  
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寄票供取款||支票支付to send a cheque for payment Rzn0-cG  
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寄款人a remitter !@]h@MC$7  
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收款人a remittee D=pI'5&  
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国外汇票foreign Bill KWZNu&)  
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国内汇票inland Bill Y;I(6`,Y  
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跟单汇票documentary bill CH R?i1e  
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空头汇票accommodation bill (w7cdqe  
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原始汇票original bill m} F
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改写||换新票据renewed bill W~@GK  
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即期汇票sight bill||bill on demand )*QTxN  
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…days after date||…days after date…日后付款 rQ
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…months after date||…months after date…月后付款 h/y}  
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见票后…日付款…days after sight||…days sight fm2Mi~}0  
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见票后…月付款…months after sight||…months sight qFsg&<  
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同组票据set of bills u2x=YUWb]  
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单张汇票sola of exchange||sole of exchange kx#L<  
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远期汇票usance bill||bill at usance MldL"*HW:  
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长期汇票long bill 9PfU'm|
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短期汇票short bill >u#VHaB  
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逾期汇票overdue bill eu|q {p  
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宽限日期days of grace Nn7@+g)  
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电汇telegraphic transfer （T.T） Sg
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邮汇postal order||postal note （Am.）||post office order||money order R'HA>?D  
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本票promissory note （P/N） (>`SS#(T!  
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押汇负责书||押汇保证书letter of hypothecation r:rJv  
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副保||抵押品||付属担保物collateral security ;!sGfrs0$  
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担保书trust receipt||letter of indemnity &bK$!8Z  
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承兑||认付acceptance !_!b\  
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单张承兑general acceptance ID+k`nP  
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有条件承兑qualified acceptance 6^u(PzlA|~  
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附条件认付conditional acceptance dF]8>jBOL  
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部分认付partial acceptance   [ Ulo; #P