[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。   'WKu0Yi^'  
会计报表statement of account }|Hw0zP.  
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往来帐目account current =R8f)UQYx  
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现在往来帐||存款额current accout ZfFIX5Qd\  
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销货帐account sales ~&wXXVK3  
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共同计算帐项joint account v?Z'[l  
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未决帐项outstanding account hrJ$%U  
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贷方帐项credit account||creditor account L]c 8d  
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借方帐项debit account||debtor account +G5'kYzJ  
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应付帐||应付未付帐account payable Nbgp_:{  
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应收帐||应收未收帐account receivable X?KGb{  
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新交易||新帐new account K&j'c  
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未决帐||老帐old account '9^E8+=|  
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现金帐cash account bZxv/\
  
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流水帐running account z VnIr<!8_  
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暂记帐||未定帐suspense account \V._Z>]  
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过期帐||延滞帐overdue account||pastdue account q A.+U:I8  
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杂项帐户sundry account aLV~|$:2  
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详细帐单||明细表detail account fW(;
  
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呆帐bad account #g,H("Qy({  
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会计项目title of account Z&TD+fT<  
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会计薄||帐薄account-book 6KVV z/  
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营业报告书||损益计算表account of budiness||business report ,A
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借贷细帐||交验帐account rendered S 9WawI  
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明细帐account stated sbzeY1  
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与…银行开立一户头to open an account with eVTO#R*'|  
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与…银行建立交易to keep account with CK=ARh#|  
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继续记帐to keep account ^mA J[^%  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with \` &ej{  
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清算||清理债务to make up an account a`s/qi  
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清洁帐目||与…停止交易to close ones account with _;#9!"&  
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结帐to close an account ghX:"vV{n  
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清理未付款to ask an account||to demand an account / xs9.w8-  
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结清差额to balance the account with fw
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清算to settle an account||to liquidate an account||to square an account {79qtq%W{  
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审查帐目||监查帐目to audit an account ",T`\8&@e  
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检查帐目to examine an account THYVT%v  
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转入A的帐户to charge the amount to As account *Er? C;  
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以计帐方式付款to pay on account <>n9 'i1  
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代理某人||为某人on ones account||on account of one 1TIlIN
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为自己计算||独立帐目on ones own account i+1Qf  
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由某人收益并负风险on ones account and risk||for ones account and risk !VFem~'d  
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由某人负担for ones account||for account of one |/*pT1(&  
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按某人指示||列入某人帐户by order and for account of one OT;
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列入5月份帐目for May account {\L|s5=yr  
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编入某中帐项下to pass to the account of||to place to the account of nEyIt&>9  
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寄出清算书to send in an account||to send in render an account gApz:K[l  
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支票薄cheque book m:3J!1  
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支票陈票人cheque drawer `s%QeAde  
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持票人cheque holder [;FofuZ  
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不记名支票cheque to bearer||bearer cheque p[-
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记名支票||认人支票cheque to order ~#Aa Ldq  
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到期支票antedated cheque I="oxf#q  
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未到期支票postdated cheque n_9x"m$  
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保付支票certified cheque nvH|Ngg Q  
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未获兑现支票，退票returned cheque H`el#tt_  
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横线支票crossed cheque Up|f=@=  
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普通横线general crossing J*K<FFp3<  
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特别横线special crossing aS/`A  
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空白支票blank cheque P7r4ePtLk{  
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失效支票，过期支票stale cheque $eX*  
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普通支票open cheque s 0lYj@E'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1R^4C8*B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ux_<d?p  
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支票换现金||兑现to cash a cheque )eq}MaW+j  
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清理票款to clear a cheque "5|\X<f  
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保证兑现to certify a cheque PG"@A  
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填写支票数额to fill up a cheque Lzz)n%y5  
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支票上划线to cross a cheque O9*p0%ug  
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开发支票to make out a cheque $',3Pv  
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签发支票，开立支票to draw a cheque||to issue a cheque ^6qjSfFW}  
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透支支票to overdraw a cheque T3rn+BxF7  
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背书支票to endorse a cheque eE9|F/-L  
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请付票款||清付票款to pay a cheque||to honour a cheque N]u2ql&  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque 5& *zY)UL  
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拒付支票to stop payment of a cheque jE*Ff&]%m  
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提示要求付款to present for payment 'z-D%sCA  
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见票即付持票人payable to bearer K plM['uF  
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支付指定人payable to order 9N1#V K  
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已过期||无效out of date||stale U3N(cFXn  
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请给出票人R/D||refer to drawer 5y}BCY2=/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 44j,,
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文字与数字不一致words and figures differ '{CWanTPi  
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支票 t*s!0'Y  
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时间已过account closed aH  
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更改处应加盖印章alterations require initials j6}$+!E  
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时间已过effects not cleared  VmYBa(  
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停止付款payment stopped ~Zu}M>-^c,  
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支票毁损cheque mutilated k5C>_( A  
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汇款||寄钱to remit||to send money ;!:F#gahv  
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寄票供取款||支票支付to send a cheque for payment 9[Y*k^.!  
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寄款人a remitter RpjSTV8Tkm  
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收款人a remittee AsD1-$  
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国外汇票foreign Bill jXtLo,km  
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国内汇票inland Bill A=W5W5l(>  
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跟单汇票documentary bill WVinP(#nfM  
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空头汇票accommodation bill ]gEu.Nth`  
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原始汇票original bill O.dux5lfBd  
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改写||换新票据renewed bill #DrZ`Aq  
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即期汇票sight bill||bill on demand 4{g:^?1 =  
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…days after date||…days after date…日后付款 #*[,woNk  
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…months after date||…months after date…月后付款 _!|=AIX  
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见票后…日付款…days after sight||…days sight |zK!+fu  
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见票后…月付款…months after sight||…months sight O_qu;Dx!  
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同组票据set of bills V]+o)A
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单张汇票sola of exchange||sole of exchange (YaOh^T:|  
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远期汇票usance bill||bill at usance FSI]k:  
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长期汇票long bill tf.q~@Pi  
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短期汇票short bill U[K0{PbY  
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逾期汇票overdue bill zav*  
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宽限日期days of grace Hsd|ka$x>  
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电汇telegraphic transfer （T.T） H]T2$'U6  
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邮汇postal order||postal note （Am.）||post office order||money order ]4LT#  
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本票promissory note （P/N） sWojQ-8}  
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押汇负责书||押汇保证书letter of hypothecation h4$OXKme?  
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副保||抵押品||付属担保物collateral security 2V=FWuXC"  
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担保书trust receipt||letter of indemnity `E4!u=%  
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承兑||认付acceptance rH#c:BwSm  
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单张承兑general acceptance >? A `C!i  
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有条件承兑qualified acceptance cfy/*|  
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附条件认付conditional acceptance R"\ub"]  
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部分认付partial acceptance   ;?HZ,"^I