[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。   R_"6E8N  
会计报表statement of account xmtD0U1  
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往来帐目account current Nw%^Gs<~  
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现在往来帐||存款额current accout ($gmN 4  
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销货帐account sales 'a$/!~X  

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共同计算帐项joint account 4tS
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未决帐项outstanding account w9Nk8OsL  
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贷方帐项credit account||creditor account AjsjYThV  
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借方帐项debit account||debtor account Z/:W.*u  
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应付帐||应付未付帐account payable [=:
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应收帐||应收未收帐account receivable )=5 *iWe  
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新交易||新帐new account S<5.}cR  
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未决帐||老帐old account z;>O5 a>z  
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现金帐cash account ^plP1c:  
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流水帐running account 1M[|9nWUC  
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暂记帐||未定帐suspense account Mi`t $hmP  
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过期帐||延滞帐overdue account||pastdue account qLB(Th\&'  
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杂项帐户sundry account MF$NcU  
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详细帐单||明细表detail account 0JhUncx  
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呆帐bad account k7z{q/]M  
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会计项目title of account [U{RDX  
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会计薄||帐薄account-book w_q=mKu  
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营业报告书||损益计算表account of budiness||business report jLBwPI_g  
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借贷细帐||交验帐account rendered ,q Bu5t  
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明细帐account stated a#,lf9M  
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与…银行开立一户头to open an account with q5~fU$ ,  
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与…银行建立交易to keep account with i)d'l<RA  
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继续记帐to keep account "gi 1{  
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与…有交易to have an account with vlZ?qIDe  
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作成会计帐||有往来帐项to make out an account with 'I)E.DoF  
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清算||清理债务to make up an account ehls:)F  
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清洁帐目||与…停止交易to close ones account with G(y@Tor+  
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结帐to close an account GvT'v0
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清理未付款to ask an account||to demand an account p[-buB]  
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结清差额to balance the account with Wtwh.\Jba  
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清算to settle an account||to liquidate an account||to square an account ~*h` ?A0  
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审查帐目||监查帐目to audit an account c
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检查帐目to examine an account 9:tKRN_D  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account 3M{/9rR[  
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代理某人||为某人on ones account||on account of one v='h  
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为自己计算||独立帐目on ones own account +;Jb
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由某人收益并负风险on ones account and risk||for ones account and risk 6A]Ia4PL  
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由某人负担for ones account||for account of one %Ln7{w  
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按某人指示||列入某人帐户by order and for account of one &Q[Y&vNn  
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列入5月份帐目for May account (:>:tcE  
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编入某中帐项下to pass to the account of||to place to the account of 4#Fz!Km  
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寄出清算书to send in an account||to send in render an account  Yq.Cz:>b  

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支票薄cheque book HPGi5rU  
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支票陈票人cheque drawer D84`#Xbi  
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持票人cheque holder )Aa98Eu?2  
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不记名支票cheque to bearer||bearer cheque 
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记名支票||认人支票cheque to order xQa[bvW  
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到期支票antedated cheque 93yJAao9  
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未到期支票postdated cheque A\Q]o#U  
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保付支票certified cheque `Y-uNJ'.N  
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未获兑现支票，退票returned cheque |,j6cFNw  
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横线支票crossed cheque \Nu(+G?e  
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普通横线general crossing `,4"[6S  
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特别横线special crossing dRyK'Xr
 
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空白支票blank cheque w-R >gdm  
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失效支票，过期支票stale cheque :k075Zr/#D  
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普通支票open cheque [a\:K2*'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1agyT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uh%%MhTjv  
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支票换现金||兑现to cash a cheque !zwnFdp  
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清理票款to clear a cheque |:`f#H  
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保证兑现to certify a cheque ouK &H|'  
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填写支票数额to fill up a cheque zht^gOs  
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支票上划线to cross a cheque "wmQ,=  
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开发支票to make out a cheque .B{3=z^  
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签发支票，开立支票to draw a cheque||to issue a cheque FEw51a+V  
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透支支票to overdraw a cheque ;FQAL@"Yj  
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背书支票to endorse a cheque ?ah-x""Y  
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请付票款||清付票款to pay a cheque||to honour a cheque v$s3f|Y  
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支票退票to dishonour a cheque gpVZZ:~  
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拒付支票to refuse a cheque 28C/ ^4  
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拒付支票to stop payment of a cheque D5Wo e&g,  
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提示要求付款to present for payment S=~[6;G  
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见票即付持票人payable to bearer G`
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支付指定人payable to order
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已过期||无效out of date||stale Urj8v2k  
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请给出票人R/D||refer to drawer /17Qhex  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L15?\|':
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文字与数字不一致words and figures differ Q^prHn*@  
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支票 W
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时间已过account closed o}$uP5M8q  
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更改处应加盖印章alterations require initials =!)Ye:\Q  
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时间已过effects not cleared yJQ>u  
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停止付款payment stopped \c}_!.xj"  
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支票毁损cheque mutilated scX'>\w&c  
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汇款||寄钱to remit||to send money JguP XHa0  
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寄票供取款||支票支付to send a cheque for payment ICck 0S!  
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寄款人a remitter F+o4f3N  
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收款人a remittee (4o<U%3kGq  
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国外汇票foreign Bill v[;R(pt?  
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国内汇票inland Bill ;w/@_!~  
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跟单汇票documentary bill 5(zdM)Y7  
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空头汇票accommodation bill :FTx#cZ  
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原始汇票original bill hrNB"W|?x  
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改写||换新票据renewed bill gY'-C  
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即期汇票sight bill||bill on demand cY5w,.Q/!  
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…days after date||…days after date…日后付款 }u9#S  
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…months after date||…months after date…月后付款 IM% ,A5u  
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见票后…日付款…days after sight||…days sight P_4E<"eK  
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见票后…月付款…months after sight||…months sight #f [}a  
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同组票据set of bills 5(gWK{R)*  
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单张汇票sola of exchange||sole of exchange (dfC}x(3h  
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远期汇票usance bill||bill at usance 0-~s0R89A  
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长期汇票long bill RL:B.Lv/W  
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短期汇票short bill Lb)rloca  
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逾期汇票overdue bill ; PncJe5
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宽限日期days of grace ~4pP( JP  
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电汇telegraphic transfer （T.T） <#J5.I 1  
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邮汇postal order||postal note （Am.）||post office order||money order F
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本票promissory note （P/N） (BFwE@1"  
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押汇负责书||押汇保证书letter of hypothecation VP>*J`'H  
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副保||抵押品||付属担保物collateral security 3rB0H   
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担保书trust receipt||letter of indemnity l_/(J)
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承兑||认付acceptance j{YYG|  
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单张承兑general acceptance 4")`}T  
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有条件承兑qualified acceptance Qw:!Rw,x  
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附条件认付conditional acceptance 6_4B!  
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部分认付partial acceptance   gT_KOO0n