[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。   !c_u-&
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会计报表statement of account V#H8d_V  
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往来帐目account current . z].:$J&  
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现在往来帐||存款额current accout aL 8Gnqf2  
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销货帐account sales ?+Hp?i$1  
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共同计算帐项joint account wVQdUtmk  
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未决帐项outstanding account 9[,s4sxH  
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贷方帐项credit account||creditor account fK);!Hh  
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借方帐项debit account||debtor account lJlZHO  
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应付帐||应付未付帐account payable $(XgKq&xWZ  
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应收帐||应收未收帐account receivable O%prD}x  
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新交易||新帐new account Pu-p7:99;'  
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未决帐||老帐old account keaj3#O  
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现金帐cash account g;l'VA3v  
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流水帐running account |7]?>-  
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暂记帐||未定帐suspense account [7'#~[a~  
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过期帐||延滞帐overdue account||pastdue account {=s:P|ah  
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杂项帐户sundry account 0r0c|*[+4z  
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详细帐单||明细表detail account ;]{{)dst  
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呆帐bad account IhUW=1&J  
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会计项目title of account nDyvX1]  
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会计薄||帐薄account-book mPckf  
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营业报告书||损益计算表account of budiness||business report &aY/eD  
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借贷细帐||交验帐account rendered /z/hUa  
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明细帐account stated 3?.6K0L  
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与…银行开立一户头to open an account with /uC+.B9k  
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与…银行建立交易to keep account with yonJd  
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继续记帐to keep account U,oD44  
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与…有交易to have an account with ;6DR.2}?>  
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作成会计帐||有往来帐项to make out an account with e7Yb=/F  
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清算||清理债务to make up an account >g5T;NgH9  
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清洁帐目||与…停止交易to close ones account with *D,v>(  
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结帐to close an account '0\0SL   
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清理未付款to ask an account||to demand an account EGQ1li'B  
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结清差额to balance the account with !Szgph"ul  
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清算to settle an account||to liquidate an account||to square an account 1CF 7  
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审查帐目||监查帐目to audit an account dpc=yXg>"c  
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检查帐目to examine an account iTKG,$G  
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转入A的帐户to charge the amount to As account B?/12+sR  
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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 45!`g+)  
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为自己计算||独立帐目on ones own account }E)8soQR  
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由某人收益并负风险on ones account and risk||for ones account and risk $48[!QE  
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由某人负担for ones account||for account of one Z?G3d(YT  
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按某人指示||列入某人帐户by order and for account of one 5p>]zij>  
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列入5月份帐目for May account !Z9ik n4A  
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编入某中帐项下to pass to the account of||to place to the account of ` A}{ I}xq  
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寄出清算书to send in an account||to send in render an account qo&SJDG  
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支票薄cheque book ?_h#>  
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支票陈票人cheque drawer HpgN$$\@  
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持票人cheque holder OG<]`!"  
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不记名支票cheque to bearer||bearer cheque W9
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记名支票||认人支票cheque to order 7*8nUq  
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到期支票antedated cheque ?9.?w-Q'  
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未到期支票postdated cheque %L,,  
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保付支票certified cheque C3`.-/{D"  
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未获兑现支票，退票returned cheque peP:5WB  
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横线支票crossed cheque k/f_@
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普通横线general crossing YH6 K-}  
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特别横线special crossing S )1:*>@  
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空白支票blank cheque a*@Z^5f  
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失效支票，过期支票stale cheque JQv ZTwSI  
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普通支票open cheque Tl{r D(D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {;gWn'aq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F>nrV  
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支票换现金||兑现to cash a cheque |iThgq_\z  
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清理票款to clear a cheque &cejy>K  
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保证兑现to certify a cheque s_+XSH[=f  
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填写支票数额to fill up a cheque -B! TA0=oJ  
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支票上划线to cross a cheque )^xmy6k  
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开发支票to make out a cheque k}7)pJNj  
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签发支票，开立支票to draw a cheque||to issue a cheque 7]53GGNO  
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透支支票to overdraw a cheque eHIC 'b.  
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背书支票to endorse a cheque q|\C p  
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请付票款||清付票款to pay a cheque||to honour a cheque )f|6=x4  
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支票退票to dishonour a cheque 3j#F'M)s{  
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拒付支票to refuse a cheque eGg#=l=  
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拒付支票to stop payment of a cheque 1NJ|%+I  
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提示要求付款to present for payment <taW6= ;c  
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见票即付持票人payable to bearer s:{%1 /  
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支付指定人payable to order Vy VC#AK,  
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已过期||无效out of date||stale =XB)sC%  
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请给出票人R/D||refer to drawer ^
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {DR+sE  
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文字与数字不一致words and figures differ ]Ea6Z  
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支票 J^T66}r[f,  
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时间已过account closed lHU$A;  
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更改处应加盖印章alterations require initials idq= US  
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时间已过effects not cleared x0]*'^aA  
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停止付款payment stopped ,yoT3_%P  
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支票毁损cheque mutilated M:~#"lfK  
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汇款||寄钱to remit||to send money ]5/C"  
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寄票供取款||支票支付to send a cheque for payment Z7Kc`9.0|  
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寄款人a remitter LakP'P6`E  
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收款人a remittee <MYD
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国外汇票foreign Bill B`v V[w?  
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国内汇票inland Bill QAR<.zXvP  
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跟单汇票documentary bill xN5}y3  
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空头汇票accommodation bill OlP#|x*  
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原始汇票original bill 'b-}KDP  
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改写||换新票据renewed bill )T^hyi$  
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即期汇票sight bill||bill on demand 6,!]x>B  
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…days after date||…days after date…日后付款 us/x.qPy2  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight xC|7"N^/  
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见票后…月付款…months after sight||…months sight NKRNEq!  
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同组票据set of bills 4-sUy  
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单张汇票sola of exchange||sole of exchange fk=_ Y  
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远期汇票usance bill||bill at usance p!173y,nL  
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长期汇票long bill KN5.
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短期汇票short bill 68d(6?OgW  
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逾期汇票overdue bill xCGvLvFn  
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宽限日期days of grace D.X%wJ8  
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电汇telegraphic transfer （T.T） D}Z].c@E  
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邮汇postal order||postal note （Am.）||post office order||money order njX!Ez  
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本票promissory note （P/N） y1B3F5  
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押汇负责书||押汇保证书letter of hypothecation \f05(ld  
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副保||抵押品||付属担保物collateral security ^dld\t:tV7  
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担保书trust receipt||letter of indemnity "xi)GH]H_  
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承兑||认付acceptance ,)[u<&  
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单张承兑general acceptance 'D;v>r  
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有条件承兑qualified acceptance oqc89DEbJ  
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附条件认付conditional acceptance IQAV`~_G  
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部分认付partial acceptance   Z%E;*R2+:>