[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。   Q%)da)0:c  
会计报表statement of account AdBB#zd  
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往来帐目account current 95LZG1]Rb  
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现在往来帐||存款额current accout q-gp;F m  
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销货帐account sales YHBH9E/B  
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共同计算帐项joint account eGcc'LBr;  
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未决帐项outstanding account v0u DL7  
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贷方帐项credit account||creditor account RhwqAok|lj  
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借方帐项debit account||debtor account t8SvU  
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应付帐||应付未付帐account payable 7|$cM7_r  
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应收帐||应收未收帐account receivable 8 KDF*%7'  
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新交易||新帐new account uWm
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未决帐||老帐old account v9?hcJ=  
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现金帐cash account >fZ N?>`  
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流水帐running account k55s-%Ayr  
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暂记帐||未定帐suspense account Ug :3)q[O  
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过期帐||延滞帐overdue account||pastdue account 0}LBnV  
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杂项帐户sundry account ^a>3U l{  
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详细帐单||明细表detail account V]
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呆帐bad account -4 *94<  
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会计项目title of account 8>R 75dw  
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会计薄||帐薄account-book \@\r`=WgB  
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营业报告书||损益计算表account of budiness||business report ;+-@AYl  
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借贷细帐||交验帐account rendered Xu.Wdl/{Ra  
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明细帐account stated RZY[DoF8u  
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与…银行开立一户头to open an account with [TW?sW^0  
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与…银行建立交易to keep account with $a@T:zfe  
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继续记帐to keep account c 5%uiv]  
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与…有交易to have an account with 7:M`k#oDP  
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作成会计帐||有往来帐项to make out an account with )X2/_3  
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清算||清理债务to make up an account sQ}E4Iq1#S  
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清洁帐目||与…停止交易to close ones account with ufF>I  
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结帐to close an account @zCp/fo3  
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清理未付款to ask an account||to demand an account /'l"Us},^!  
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结清差额to balance the account with gTQc=,3l3  
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清算to settle an account||to liquidate an account||to square an account  ?8/T#ox  
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审查帐目||监查帐目to audit an account Y6[O s1  
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检查帐目to examine an account S8,e`F  
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转入A的帐户to charge the amount to As account Gspb\HJ^  
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以计帐方式付款to pay on account  <dKHZ4  
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代理某人||为某人on ones account||on account of one O9P4r*prA  
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为自己计算||独立帐目on ones own account .3CQFbHF  
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由某人收益并负风险on ones account and risk||for ones account and risk ;3\'}2^|l  
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由某人负担for ones account||for account of one @;X#/dZe  
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按某人指示||列入某人帐户by order and for account of one Fu>;hx]s  
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列入5月份帐目for May account TPA*z9n+B  
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编入某中帐项下to pass to the account of||to place to the account of 6Z5$cR_vC7  
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寄出清算书to send in an account||to send in render an account zbJ}@V  
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支票薄cheque book XCT3:db  
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支票陈票人cheque drawer ,U~in)\ U  
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持票人cheque holder *i"Mu00b  
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不记名支票cheque to bearer||bearer cheque wj8\eK)]L  
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记名支票||认人支票cheque to order Li+|%a  
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到期支票antedated cheque rS0#]Gg  
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未到期支票postdated cheque +&*>FeJY  
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保付支票certified cheque X^C $|:  
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未获兑现支票，退票returned cheque d;a"rq@a)  
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横线支票crossed cheque S;BMM8U  
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普通横线general crossing >P6U0  
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特别横线special crossing 7VJf~\%1j  
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空白支票blank cheque UL" <V  
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失效支票，过期支票stale cheque RHq r-%  
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普通支票open cheque &J=x[{R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -ANq!$E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P +3)Y O1C  
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支票换现金||兑现to cash a cheque "(?[$R  
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清理票款to clear a cheque t,;b*ZR  
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保证兑现to certify a cheque )^'wcBod,  
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填写支票数额to fill up a cheque on1mu't_;  
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支票上划线to cross a cheque L:EJ+bNG  
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开发支票to make out a cheque (.
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签发支票，开立支票to draw a cheque||to issue a cheque `+/[0B=.  
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透支支票to overdraw a cheque 3/@'tLtN  
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背书支票to endorse a cheque +e"}"]n  
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请付票款||清付票款to pay a cheque||to honour a cheque U^0vLyqW^5  
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支票退票to dishonour a cheque ?\F,}e  
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拒付支票to refuse a cheque .Na>BR\F  
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拒付支票to stop payment of a cheque '\*Rw]bR|  
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提示要求付款to present for payment 'HcDl@E  
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见票即付持票人payable to bearer hy)RV=X  
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支付指定人payable to order (&nl}_`7?,  
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已过期||无效out of date||stale YYvs~?bAy  
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请给出票人R/D||refer to drawer GQZUC\cB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4#YklVm
 
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文字与数字不一致words and figures differ M#>GU<4"  
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支票 m#eD v*  
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时间已过account closed D?'y)](  
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更改处应加盖印章alterations require initials >?'FH +2K  

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时间已过effects not cleared }sU\6~

  
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停止付款payment stopped Q=8 cBRe  
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支票毁损cheque mutilated zFr}$  
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汇款||寄钱to remit||to send money U;GoC$b}|  
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寄票供取款||支票支付to send a cheque for payment e;5Lv9?C8  
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寄款人a remitter i)i)3K2  
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收款人a remittee *h:EE6|  
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国外汇票foreign Bill b,R'T+4[  
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国内汇票inland Bill c/Yi0Rl)  
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跟单汇票documentary bill ;Ph)BY<  
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空头汇票accommodation bill bxSK
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原始汇票original bill F}(Q
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改写||换新票据renewed bill L ?27q  
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即期汇票sight bill||bill on demand s.^9HuM  
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…days after date||…days after date…日后付款 |8c:+8  
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…months after date||…months after date…月后付款 ~]W[ {3 ;  
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见票后…日付款…days after sight||…days sight B UQn+;be  
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见票后…月付款…months after sight||…months sight [s{r$!Gl  
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同组票据set of bills [j}7@Mr`\  
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单张汇票sola of exchange||sole of exchange M_!u@\  
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远期汇票usance bill||bill at usance qTTn51  
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长期汇票long bill P 0Efh?oZ  
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短期汇票short bill u*26>.  
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逾期汇票overdue bill Q)G!Y (g\  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） rkfQr9Vc  
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邮汇postal order||postal note （Am.）||post office order||money order Lf^5Eo/ 5A  
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本票promissory note （P/N） gH{:`E k7  
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押汇负责书||押汇保证书letter of hypothecation C~ZE95g  
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副保||抵押品||付属担保物collateral security 1Q&cVxA"\  
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担保书trust receipt||letter of indemnity =<[7J]%
 
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承兑||认付acceptance @Pxw
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单张承兑general acceptance f\h%; X  
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有条件承兑qualified acceptance tgO+*q 5B  
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附条件认付conditional acceptance `Uzs+k-]  
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部分认付partial acceptance   B^Xy0fq