[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。   "L1Zi.)  
会计报表statement of account DJir{ \F  
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往来帐目account current 2Hdu:"j  
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现在往来帐||存款额current accout &?vgP!d&M  
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销货帐account sales qVPeB,kIz  
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共同计算帐项joint account Jl<2> @  
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未决帐项outstanding account smLQS+UE  
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贷方帐项credit account||creditor account "mNq&$  
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借方帐项debit account||debtor account Fx+*S3==%e  
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应付帐||应付未付帐account payable ASfaX:ke  
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应收帐||应收未收帐account receivable T^v}mWCZ  
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新交易||新帐new account -gWZwW/lD  
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未决帐||老帐old account aATA9V  
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现金帐cash account V!dtF,tH  
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流水帐running account ``Un&-Ms  
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暂记帐||未定帐suspense account F3N6{ysK#  
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过期帐||延滞帐overdue account||pastdue account $j ?1g#  

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杂项帐户sundry account nQ L@hc  
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详细帐单||明细表detail account D1mfm.9_r^  
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呆帐bad account S@ f9c  
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会计项目title of account C{bgkzr  
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会计薄||帐薄account-book {GcO3G#FZ  
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营业报告书||损益计算表account of budiness||business report a+PzI x2  
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借贷细帐||交验帐account rendered {$Gd2gO  
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明细帐account stated _H=Uwi_g  
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与…银行开立一户头to open an account with P_p<`sC9  
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与…银行建立交易to keep account with  {s{j~M  
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继续记帐to keep account Q'mM3pq4r  
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与…有交易to have an account with 0tB0@Wj  
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作成会计帐||有往来帐项to make out an account with 3K/MvNI>  
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清算||清理债务to make up an account 'D"C4;
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清洁帐目||与…停止交易to close ones account with ^J8lBLqe  
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结帐to close an account 0f>5(ek  
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清理未付款to ask an account||to demand an account KC#q@InK  
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结清差额to balance the account with 'B0{_RaTb  
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清算to settle an account||to liquidate an account||to square an account |:<f-j7t~  
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审查帐目||监查帐目to audit an account s^uS1  
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检查帐目to examine an account Q_X.rUL0w  
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转入A的帐户to charge the amount to As account ]cMqahaY  
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以计帐方式付款to pay on account | Aw%zw1@  
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代理某人||为某人on ones account||on account of one ~`\?"s:  
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为自己计算||独立帐目on ones own account C$D-Pt"+  
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由某人收益并负风险on ones account and risk||for ones account and risk T<p !5`B1  
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由某人负担for ones account||for account of one FZ,#0ZYJGP  
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按某人指示||列入某人帐户by order and for account of one 71gT.E  
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列入5月份帐目for May account w6GyBo{2O_  
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编入某中帐项下to pass to the account of||to place to the account of a8iQ4 
 
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寄出清算书to send in an account||to send in render an account DB:+E|vSD  
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支票薄cheque book D.Q=]jOs  
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支票陈票人cheque drawer
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持票人cheque holder O8u j`G 9  
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不记名支票cheque to bearer||bearer cheque %$Z7x\_  
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记名支票||认人支票cheque to order `gb5"`EZ  
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到期支票antedated cheque (B_\TdQ  
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未到期支票postdated cheque 5HO9+i  
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保付支票certified cheque /) (#{i*  
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未获兑现支票，退票returned cheque tAte)/
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横线支票crossed cheque +H#U~p$  
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普通横线general crossing {0^&SI"5`E  
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特别横线special crossing lB
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空白支票blank cheque <xC#@OZ  
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失效支票，过期支票stale cheque '@CR\5 @  
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普通支票open cheque 9*=W-v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g HbxgeL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !i%"7tQ3$  
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支票换现金||兑现to cash a cheque "0k8IVwp  
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清理票款to clear a cheque 0{PzUIM,W  
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保证兑现to certify a cheque ZzBQe  
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填写支票数额to fill up a cheque v[n7"  
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支票上划线to cross a cheque \VFHHi:I  
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开发支票to make out a cheque d4 (/m_HMu  
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签发支票，开立支票to draw a cheque||to issue a cheque ulJX1I=|p  
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透支支票to overdraw a cheque 5+jf/}tA  
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背书支票to endorse a cheque =@5x"MOz  
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请付票款||清付票款to pay a cheque||to honour a cheque &h,5:u  
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支票退票to dishonour a cheque Q!FLR>8  
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拒付支票to refuse a cheque "uPy,<l  
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拒付支票to stop payment of a cheque [!VOw@uz  
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提示要求付款to present for payment [;b=A  
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见票即付持票人payable to bearer Ih[+K#t+E  
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支付指定人payable to order ;bX4(CMe &  
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已过期||无效out of date||stale O;]?gj 1@  
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请给出票人R/D||refer to drawer 7CB#YP?E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n!He&  
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文字与数字不一致words and figures differ Cv=GZGn-  
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支票 cUDgM  
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时间已过account closed 1{2eY%+C  
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更改处应加盖印章alterations require initials YJ2r
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时间已过effects not cleared %>XN%t'6aT  
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停止付款payment stopped wh~sZ  
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支票毁损cheque mutilated f(u&XuZ  
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汇款||寄钱to remit||to send money mTEVFm  
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寄票供取款||支票支付to send a cheque for payment 0MpS4tW0=  
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寄款人a remitter [(cL/_  
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收款人a remittee V<$*Y>;  
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国外汇票foreign Bill &N{zkMf  
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国内汇票inland Bill =QiT)9q)  
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跟单汇票documentary bill .!j#3J..u  
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空头汇票accommodation bill X RRJ)}P  
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原始汇票original bill /'+4vXc@  
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改写||换新票据renewed bill .jum "va%  
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即期汇票sight bill||bill on demand u ~)%tL  
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…days after date||…days after date…日后付款 w#d}TY  
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…months after date||…months after date…月后付款 DoTs9w|5  
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见票后…日付款…days after sight||…days sight /W``LK>;?  
ty9rH=1  
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见票后…月付款…months after sight||…months sight 9`,,%vdj  
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同组票据set of bills ],$6&Cm  
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单张汇票sola of exchange||sole of exchange f!^)!
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远期汇票usance bill||bill at usance Fv;u1Atiw  
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长期汇票long bill I S.F
 
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短期汇票short bill }[ 7Nb90v  
s%FP6u7[i  
Lq3(Z%  
q^u6f?B  
逾期汇票overdue bill [6o
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F: f2s:<  
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宽限日期days of grace ZyZl\\8U  
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电汇telegraphic transfer （T.T） (=6P]~,  
a Yqqq|  
u;$I{b@M]  
cvn-*Sj  
邮汇postal order||postal note （Am.）||post office order||money order DIL)7K4  
sTJJE3TBI  
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qT 5WaO)  
本票promissory note （P/N） X9p+a,  
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押汇负责书||押汇保证书letter of hypothecation C+}CU}  
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副保||抵押品||付属担保物collateral security hQ\#Fhu7  
%?U"[F1  
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ajf_)G5X P  
担保书trust receipt||letter of indemnity
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承兑||认付acceptance O@G<B8U,K  
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F Bd+=bx,Z  
单张承兑general acceptance =>E44v  
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有条件承兑qualified acceptance n=lggBRx  
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附条件认付conditional acceptance s|Imz<IE  
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部分认付partial acceptance   0j-F6a*p'1