[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。   |WOc0M[U  
会计报表statement of account [Q/kNK  
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往来帐目account current o-;/x)  
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现在往来帐||存款额current accout "{Y6.)x  
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销货帐account sales AD@ {7  
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共同计算帐项joint account M* {5> !\  
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未决帐项outstanding account @X560_x[q  
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贷方帐项credit account||creditor account 1i'y0]f  
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借方帐项debit account||debtor account ;y50t$0  
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应付帐||应付未付帐account payable s{j A!T}  
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应收帐||应收未收帐account receivable n \f]?B(  
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新交易||新帐new account B;W%P.<.  
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未决帐||老帐old account &g1\0t  
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现金帐cash account dM P'Vnfj  
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流水帐running account cCNRv$IO\  
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暂记帐||未定帐suspense account QCE7VV1Rw  
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过期帐||延滞帐overdue account||pastdue account 5gqs"trF  
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杂项帐户sundry account '[%#70*  
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详细帐单||明细表detail account " 42/P4:  
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呆帐bad account }(|gC,  
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会计项目title of account %A=/(%T>  
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会计薄||帐薄account-book t"q'"FX  
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营业报告书||损益计算表account of budiness||business report wC ruj`$  
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借贷细帐||交验帐account rendered 3IlVSR ^py  
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明细帐account stated D5snaGss9a  
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与…银行开立一户头to open an account with ,}gJY^X+  
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与…银行建立交易to keep account with
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继续记帐to keep account PENB5+1OK  
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与…有交易to have an account with vf{$2rC  
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作成会计帐||有往来帐项to make out an account with &zX W  
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清算||清理债务to make up an account +u0of^}=  
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清洁帐目||与…停止交易to close ones account with s)r!3HS  
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结帐to close an account )__sw  
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清理未付款to ask an account||to demand an account 1Ys=KA-!_x  
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结清差额to balance the account with fGlvum  
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清算to settle an account||to liquidate an account||to square an account %"Um8`]FVg  
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审查帐目||监查帐目to audit an account +d\o|}c  
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检查帐目to examine an account @e3+Gs  
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转入A的帐户to charge the amount to As account Dnw^H.  
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以计帐方式付款to pay on account @rbd`7$%  
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代理某人||为某人on ones account||on account of one wz`% (\  
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为自己计算||独立帐目on ones own account aH1CX<3)~  
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由某人收益并负风险on ones account and risk||for ones account and risk QNx]8r  
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由某人负担for ones account||for account of one ZcX
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按某人指示||列入某人帐户by order and for account of one ,gQl_Amvz  
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列入5月份帐目for May account Li5&^RAo|J  
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编入某中帐项下to pass to the account of||to place to the account of SDC|>e9i  
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寄出清算书to send in an account||to send in render an account ; H ;h[
 
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支票薄cheque book oI
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支票陈票人cheque drawer N0w?c 5>  
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持票人cheque holder {`SMxDevc}  
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不记名支票cheque to bearer||bearer cheque >} 2C,8N  
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记名支票||认人支票cheque to order y5eEEG6  
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到期支票antedated cheque p48enH8CO  
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未到期支票postdated cheque gV.?Myy  
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保付支票certified cheque
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未获兑现支票，退票returned cheque cS%dTrfo  
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横线支票crossed cheque `]W9 Fj<1j  
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普通横线general crossing B$rhsK
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特别横线special crossing ;&=jSgr8  
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空白支票blank cheque |j0_^:2r=  
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失效支票，过期支票stale cheque _3%$E.Q  
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普通支票open cheque ZS+m}.,whQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zlEI_th:~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /(8"]f/  
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支票换现金||兑现to cash a cheque \Ebh6SRp\  
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清理票款to clear a cheque ?n{m2.H  
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保证兑现to certify a cheque ng+sK  
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填写支票数额to fill up a cheque BTwc(oL  
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支票上划线to cross a cheque F1BvDplQ>G  
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开发支票to make out a cheque $s=` {vv  
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签发支票，开立支票to draw a cheque||to issue a cheque Xbmsq,*]  
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透支支票to overdraw a cheque lS Y "  
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背书支票to endorse a cheque ^|oI^"IQ=  
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请付票款||清付票款to pay a cheque||to honour a cheque FWeUZI+  
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支票退票to dishonour a cheque f{2UL ?y  
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拒付支票to refuse a cheque "Ia.$,k9  
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拒付支票to stop payment of a cheque .n_Z0&i/w  
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提示要求付款to present for payment ]6^S:K_"  
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见票即付持票人payable to bearer 4E=QO!pVv  
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支付指定人payable to order %VB
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已过期||无效out of date||stale D]fgBW-  
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请给出票人R/D||refer to drawer l#]#_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f'"PQr^9  
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文字与数字不一致words and figures differ IAUc.VH  
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支票 v1+.-hO  
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时间已过account closed [oBRH]9cq  
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更改处应加盖印章alterations require initials !s$1C=z5u  
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时间已过effects not cleared I4ZbMnO  
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停止付款payment stopped 1x / R  
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支票毁损cheque mutilated Z s|*+[  

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汇款||寄钱to remit||to send money sm[zE/2b  
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寄票供取款||支票支付to send a cheque for payment #/9Y}2G|]  
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寄款人a remitter #ax% n  
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收款人a remittee I_?R(V[9  
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国外汇票foreign Bill FW3E UC)P  
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国内汇票inland Bill N48X[Q*  
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跟单汇票documentary bill 8WQc8  
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空头汇票accommodation bill u]9 #d^%V  
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原始汇票original bill h<CRW-  
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改写||换新票据renewed bill sQrM"i0Y>  
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即期汇票sight bill||bill on demand FKf2Q&2I  
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…days after date||…days after date…日后付款 mZ?QtyljT  
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…months after date||…months after date…月后付款 J-klpr#  
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见票后…日付款…days after sight||…days sight = ~*Vfx  
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见票后…月付款…months after sight||…months sight OSJj^Y)W|  
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同组票据set of bills PyQ\O*  
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单张汇票sola of exchange||sole of exchange @y eAM7  
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远期汇票usance bill||bill at usance %?/vC 6  
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长期汇票long bill Wrm3U/>e  
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短期汇票short bill &!+1GI9z  
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逾期汇票overdue bill S[ l z>I  
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宽限日期days of grace }h sR}  
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电汇telegraphic transfer （T.T） k~QmDq  
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邮汇postal order||postal note （Am.）||post office order||money order zRR^v&.9K  
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本票promissory note （P/N） 4Le{|B  
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押汇负责书||押汇保证书letter of hypothecation #A< |qd  
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副保||抵押品||付属担保物collateral security &5%~Qw..  
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担保书trust receipt||letter of indemnity 3Z}KRsp3  
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承兑||认付acceptance 6x16?x  
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单张承兑general acceptance &sJ6k/l  
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有条件承兑qualified acceptance y@ c[S;  
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附条件认付conditional acceptance a0`(*#P  
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部分认付partial acceptance   0.^67'