[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。   29z@ !  
会计报表statement of account >N0L
  
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往来帐目account current A)#Fyde  
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现在往来帐||存款额current accout  u7&5t  
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销货帐account sales $7O3+R/=  
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共同计算帐项joint account O^~nf%  
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未决帐项outstanding account ayg^js2,  
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贷方帐项credit account||creditor account F:Yp1Wrb<  
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借方帐项debit account||debtor account A*kN I  
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应付帐||应付未付帐account payable 0|mCk  
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应收帐||应收未收帐account receivable 5_rx$av m  
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新交易||新帐new account o}L\b,])  
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未决帐||老帐old account ZkF6AF   
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现金帐cash account N LSJ D  
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流水帐running account -T>i5'2)  
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暂记帐||未定帐suspense account =F46v{la  
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过期帐||延滞帐overdue account||pastdue account ?DKY;:dZF  
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杂项帐户sundry account 2u(G:cR  
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详细帐单||明细表detail account pz]!T'  
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呆帐bad account +9B .}t#  
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会计项目title of account eU8p;ajW!L  
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会计薄||帐薄account-book `Ay:;I  
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营业报告书||损益计算表account of budiness||business report J M`[|"R%  
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借贷细帐||交验帐account rendered Zn[ppsz|  
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明细帐account stated 4is
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与…银行开立一户头to open an account with buT6)~lw  
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与…银行建立交易to keep account with # 1dg%  
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继续记帐to keep account (|NCxey  
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与…有交易to have an account with gY8$Rk %  
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作成会计帐||有往来帐项to make out an account with v; R2,`[W  
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清算||清理债务to make up an account dvU{U@:sz  
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清洁帐目||与…停止交易to close ones account with lo(
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结帐to close an account QS5t~rb  
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清理未付款to ask an account||to demand an account p6
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account | @$I<  
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审查帐目||监查帐目to audit an account ; B yt'S  
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检查帐目to examine an account V<J1.8H  
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转入A的帐户to charge the amount to As account 2&>t, ;v@  
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以计帐方式付款to pay on account A5TSbW']+5  
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代理某人||为某人on ones account||on account of one }7[]d7  
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为自己计算||独立帐目on ones own account SL-2^\R  
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由某人收益并负风险on ones account and risk||for ones account and risk N68$b#9Ry  
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由某人负担for ones account||for account of one =JIceLL  
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按某人指示||列入某人帐户by order and for account of one PJC(:R(j  
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列入5月份帐目for May account k773h`;  
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编入某中帐项下to pass to the account of||to place to the account of KHML!f=mu  
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寄出清算书to send in an account||to send in render an account v"o" W[  
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支票薄cheque book )OV0YfO  
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支票陈票人cheque drawer &L+uu',M0c  
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持票人cheque holder >>P5 4|&  
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不记名支票cheque to bearer||bearer cheque ,IjZQ53q~  
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记名支票||认人支票cheque to order ?uq`|1`  
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到期支票antedated cheque Lb/GL\J)  
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未到期支票postdated cheque vV}w>A p[  
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保付支票certified cheque =8\.fp  
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未获兑现支票，退票returned cheque +X=*>^G(-  
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横线支票crossed cheque p~$c
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普通横线general crossing F` U~(>u'  
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特别横线special crossing 3kn-tM  
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空白支票blank cheque Qm%PpQ^Lz3  
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失效支票，过期支票stale cheque 9bM\ (s/  
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普通支票open cheque U2 *ORd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2cMCZuO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I1
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支票换现金||兑现to cash a cheque 'cD?0ou`o  
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清理票款to clear a cheque )Qbd/zd\U  
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保证兑现to certify a cheque &2tfj(ms  
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填写支票数额to fill up a cheque <:S qMf  
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支票上划线to cross a cheque <FT7QO$I  
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开发支票to make out a cheque q}{E![ZTu  
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签发支票，开立支票to draw a cheque||to issue a cheque ;blL\|ch;  
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透支支票to overdraw a cheque 6!<I'M'[e  
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背书支票to endorse a cheque =KE7NXu]-  
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请付票款||清付票款to pay a cheque||to honour a cheque u64#,mC[*  
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支票退票to dishonour a cheque +H-= `+,  
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拒付支票to refuse a cheque M8},RR@{  
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拒付支票to stop payment of a cheque ~D52b1f  
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提示要求付款to present for payment @6 he
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见票即付持票人payable to bearer ]7 HR U6$  
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支付指定人payable to order "x,lL  
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已过期||无效out of date||stale q"d9C)Md  
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请给出票人R/D||refer to drawer o;8$#gyNY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [4Q;(67  
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文字与数字不一致words and figures differ !6/UwPs  
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支票 SioeIXU  
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时间已过account closed prJd'  
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更改处应加盖印章alterations require initials e@3SF  
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时间已过effects not cleared 1]xmOx[mb  
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停止付款payment stopped f_k'@e{  
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支票毁损cheque mutilated  y|LHnNQ  
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汇款||寄钱to remit||to send money @eYpARF  
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寄票供取款||支票支付to send a cheque for payment @a 8lF$<  
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寄款人a remitter IO)Y0J>x  
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收款人a remittee :8b'HhjM  
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国外汇票foreign Bill $ N?8[  
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国内汇票inland Bill J[}H^FR  
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跟单汇票documentary bill MCN>
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空头汇票accommodation bill VR
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原始汇票original bill aUw-P{zp%  
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改写||换新票据renewed bill Dg&6@c|  
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即期汇票sight bill||bill on demand >oW]3)$4S  
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…days after date||…days after date…日后付款 bRvGetX  
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…months after date||…months after date…月后付款 N{%7O
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见票后…日付款…days after sight||…days sight ceUe*}\cr  
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见票后…月付款…months after sight||…months sight <YvXyIs  
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同组票据set of bills ?[JP[ qS  
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单张汇票sola of exchange||sole of exchange ! I:N<  
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远期汇票usance bill||bill at usance "#*W#ohVA  
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长期汇票long bill ht
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短期汇票short bill _,drOF|e  
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逾期汇票overdue bill #Y=^4U`  
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宽限日期days of grace ^L%_kL_7  
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电汇telegraphic transfer （T.T） 9L>?N:%5  
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邮汇postal order||postal note （Am.）||post office order||money order ei5YxV6I  
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本票promissory note （P/N） =mYf] PIX  
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押汇负责书||押汇保证书letter of hypothecation fOi Rstci  
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副保||抵押品||付属担保物collateral security uU^DYgs  
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担保书trust receipt||letter of indemnity :SaZhY  
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承兑||认付acceptance BHr,jC  
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单张承兑general acceptance E ASnh   
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有条件承兑qualified acceptance TdPd8ig8{  
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附条件认付conditional acceptance <N)!s&D  
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部分认付partial acceptance   qxI$F