[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。   N7e^XUG   
会计报表statement of account Zdak))7  
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往来帐目account current jXdn4m/O  
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现在往来帐||存款额current accout ~C[,P\,  
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销货帐account sales v:+se6HY?p  
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共同计算帐项joint account K[9<a>D`  
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未决帐项outstanding account *zx;81X=  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account $pD^O!I)?  
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应付帐||应付未付帐account payable Zs4N0N{  
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应收帐||应收未收帐account receivable 5n"'M&Ce  
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新交易||新帐new account Z2ZS5a  
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未决帐||老帐old account I7}[%(~Sf/  
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现金帐cash account S 5XFYQ  
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流水帐running account 4u;W1=+Vn  
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暂记帐||未定帐suspense account M^bujGD  
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过期帐||延滞帐overdue account||pastdue account L-Hl.UV  
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杂项帐户sundry account oZIoY*7IrQ  
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详细帐单||明细表detail account uYs+xX
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呆帐bad account BO1Mz=q  
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会计项目title of account x&7!m  
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会计薄||帐薄account-book n0cqM}P@;!  
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营业报告书||损益计算表account of budiness||business report X${k  
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借贷细帐||交验帐account rendered QupCr/Hs  
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明细帐account stated vQ 5 p  
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与…银行开立一户头to open an account with x|1OG bBK  
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与…银行建立交易to keep account with `rQA9;Tn2  
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继续记帐to keep account C?X^h{Tp  
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与…有交易to have an account with s_u@8e 6_  
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作成会计帐||有往来帐项to make out an account with  >.0
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清算||清理债务to make up an account YG$Y4h" @"  
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清洁帐目||与…停止交易to close ones account with KP%A0  
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结帐to close an account %?^IS&]Z  
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清理未付款to ask an account||to demand an account 1=}+NK!  
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结清差额to balance the account with $TGE  
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清算to settle an account||to liquidate an account||to square an account @l41'?m  
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审查帐目||监查帐目to audit an account J>y}kzCz  
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检查帐目to examine an account [
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转入A的帐户to charge the amount to As account ~4fUaMT  
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以计帐方式付款to pay on account JFewOt3  
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代理某人||为某人on ones account||on account of one '{*{  
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为自己计算||独立帐目on ones own account Vq-W|<7C=  
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由某人收益并负风险on ones account and risk||for ones account and risk [J{\Ke0<e1  
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由某人负担for ones account||for account of one 0gTv:1F/  
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按某人指示||列入某人帐户by order and for account of one !B|Aq- n,  
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列入5月份帐目for May account <fSWX>pR  
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编入某中帐项下to pass to the account of||to place to the account of pKZRgA#kN  
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寄出清算书to send in an account||to send in render an account e'I/}J  
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支票薄cheque book ,ArHS  
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支票陈票人cheque drawer `uP :UQ9S
 
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持票人cheque holder &zR\Rmpt  
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不记名支票cheque to bearer||bearer cheque whi#\>i  
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记名支票||认人支票cheque to order %1oB!+tv  
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到期支票antedated cheque K/iFB  
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未到期支票postdated cheque N_^PoX935O  
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保付支票certified cheque C:AD ZJL  
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未获兑现支票，退票returned cheque )IVk4|  
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横线支票crossed cheque gvFJ~lL  
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普通横线general crossing \G#_z|'dN  
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特别横线special crossing U!{~L$S  
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空白支票blank cheque `Ez8!d{MD8  
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失效支票，过期支票stale cheque H&8~"h6n  
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普通支票open cheque ?S;z!) H)P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qnHjwMi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L8q#_k  
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支票换现金||兑现to cash a cheque k.7!)jL7  
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清理票款to clear a cheque M@l|n  
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保证兑现to certify a cheque qRgFVX+vc  
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填写支票数额to fill up a cheque Yn$:|$  
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支票上划线to cross a cheque CzY18-L@EX  
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开发支票to make out a cheque urE7ZKdI  
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签发支票，开立支票to draw a cheque||to issue a cheque H)h^|A/vO  
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透支支票to overdraw a cheque $&qLrKJ  
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背书支票to endorse a cheque e`U 6JzC  
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请付票款||清付票款to pay a cheque||to honour a cheque 4!OGNr$V@  
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支票退票to dishonour a cheque &SPY'GQ!  
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拒付支票to refuse a cheque l53Q"ajG  
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拒付支票to stop payment of a cheque <,0/BMz  
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提示要求付款to present for payment !q,7@W3i  
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见票即付持票人payable to bearer < qab\M0W  
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支付指定人payable to order h,B4Tg'  
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已过期||无效out of date||stale aNY-F)XWa  
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请给出票人R/D||refer to drawer rv(N0p/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N?-ZvE\C  
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文字与数字不一致words and figures differ &L5 )v\z  
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支票 ]UEA"^  
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时间已过account closed RQ[/s lg  
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更改处应加盖印章alterations require initials )D#}/3s  
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时间已过effects not cleared w' J`$=  
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停止付款payment stopped Ssz;d&93  
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支票毁损cheque mutilated [^ r8P:Ad  
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汇款||寄钱to remit||to send money  XD8I.q  
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寄票供取款||支票支付to send a cheque for payment .TdFI"Yn  
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寄款人a remitter {V(~  
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收款人a remittee 7- LjBlH   
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国外汇票foreign Bill "u4x#7n|  
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国内汇票inland Bill M[z1B!rT  
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跟单汇票documentary bill O.QR1  
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空头汇票accommodation bill F."ZCEb  
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原始汇票original bill 0U*f"5F  
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改写||换新票据renewed bill CEw%_U@8  
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即期汇票sight bill||bill on demand pL[3,.@WA  
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…days after date||…days after date…日后付款 o^(I+<el  
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…months after date||…months after date…月后付款 J%r:"Jm[y1  
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见票后…日付款…days after sight||…days sight sxRKWM@4  
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见票后…月付款…months after sight||…months sight ST[TKL<]  
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同组票据set of bills 5HHf3E [  
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单张汇票sola of exchange||sole of exchange vuY X0&  
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远期汇票usance bill||bill at usance ^`SEmYb;  
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长期汇票long bill M"p%CbcI]  
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短期汇票short bill }|;j2'(R  
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逾期汇票overdue bill K$}K2w  
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宽限日期days of grace hPG@ iX|V  
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电汇telegraphic transfer （T.T） VCnf`wZB"  
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邮汇postal order||postal note （Am.）||post office order||money order wexX|B^u  
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本票promissory note （P/N） `~lG5|  
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押汇负责书||押汇保证书letter of hypothecation bk=;=K  
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副保||抵押品||付属担保物collateral security .L1[Rv3  
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担保书trust receipt||letter of indemnity wi.E$RckD  
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承兑||认付acceptance (Lh!7g/0N  
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单张承兑general acceptance z.)*/HGJm  
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有条件承兑qualified acceptance ]Y-> EME:W  
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附条件认付conditional acceptance \0;w7tdo  
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部分认付partial acceptance   #a|r ^%D