[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。   W7;R
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会计报表statement of account i9 V,  
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往来帐目account current z`eMb  
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现在往来帐||存款额current accout =Ot_P7'5gv  
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销货帐account sales =GW[UnO  
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共同计算帐项joint account gyPwN E  
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未决帐项outstanding account N7KG_o%  
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贷方帐项credit account||creditor account xn@oNKD0  
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借方帐项debit account||debtor account s,pg4nst56  
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应付帐||应付未付帐account payable .TDg`O24c,  
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应收帐||应收未收帐account receivable .<xD'54  
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新交易||新帐new account $9xp@8b\_  
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未决帐||老帐old account (<@`MPI\@  
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现金帐cash account ~O!E&~  
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流水帐running account )K`tnb.Pf  
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暂记帐||未定帐suspense account ]2ycJ >w  
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过期帐||延滞帐overdue account||pastdue account 1jAuW~  
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杂项帐户sundry account Ke]'RfO\  
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详细帐单||明细表detail account cWo__EE  
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呆帐bad account qK~]au:C  
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会计项目title of account Jw^my
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会计薄||帐薄account-book d>c`hQ(V  
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营业报告书||损益计算表account of budiness||business report ~x@V"rxGw  
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借贷细帐||交验帐account rendered 5LU7}v~/  
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明细帐account stated r?^L/HGc  
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与…银行开立一户头to open an account with :!fY;c?  
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与…银行建立交易to keep account with f'`y-]"V5)  
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继续记帐to keep account D4
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与…有交易to have an account with AI,E9  
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作成会计帐||有往来帐项to make out an account with 3RcnoXX_  
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清算||清理债务to make up an account Imyw -8/;  
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清洁帐目||与…停止交易to close ones account with E(f|LG[I  
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结帐to close an account i~5'bSqc  
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清理未付款to ask an account||to demand an account SaRn>n\
 
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结清差额to balance the account with >{Xyl):  
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清算to settle an account||to liquidate an account||to square an account i.FdZN{  
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审查帐目||监查帐目to audit an account F&lSRL+v  
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检查帐目to examine an account Sg\+al7  
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转入A的帐户to charge the amount to As account 6.|[;> Km  
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以计帐方式付款to pay on account !| mzu1S
 
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代理某人||为某人on ones account||on account of one oTTE<Ct[  
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为自己计算||独立帐目on ones own account `@So6%3Y|  
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由某人收益并负风险on ones account and risk||for ones account and risk UH((d*HX4  
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由某人负担for ones account||for account of one S2#@j#\  
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按某人指示||列入某人帐户by order and for account of one tNYuuC%N  
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列入5月份帐目for May account R^INl@(O  
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编入某中帐项下to pass to the account of||to place to the account of ku#WQL  
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寄出清算书to send in an account||to send in render an account ,hp8b$  
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支票薄cheque book ,G[Y< ~Hy  
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支票陈票人cheque drawer StiWa<"c  
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持票人cheque holder gSe3S-Lt  
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不记名支票cheque to bearer||bearer cheque UtRwZ(09  
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记名支票||认人支票cheque to order x~](d8*=  
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到期支票antedated cheque E;An':j  
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未到期支票postdated cheque ,;f5OUl?[  
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保付支票certified cheque lNTbd"}$:  
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未获兑现支票，退票returned cheque 8\jsGN.$JZ  
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横线支票crossed cheque D0>Pc9
 
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普通横线general crossing gEw9<Y  
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特别横线special crossing hE<Sm*HU  
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空白支票blank cheque OL_jU2,fv  
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失效支票，过期支票stale cheque WdB\n/BWB  
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普通支票open cheque g's!\kr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c2?VjuB0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /)`]p1c1%w  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque [rL 8L6,!  
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保证兑现to certify a cheque *u",-n  
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填写支票数额to fill up a cheque ei{tW3 H$  
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支票上划线to cross a cheque pOh<I{r1  
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开发支票to make out a cheque h+A+>kC5  
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签发支票，开立支票to draw a cheque||to issue a cheque |\/\FK]?]  
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透支支票to overdraw a cheque C"%B>e  
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背书支票to endorse a cheque kytHOn#  
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请付票款||清付票款to pay a cheque||to honour a cheque >(wQx05^D  
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支票退票to dishonour a cheque g_N^Y  
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拒付支票to refuse a cheque ~fb#/%SV  
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拒付支票to stop payment of a cheque 'Cz*p,  
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提示要求付款to present for payment Zq<j}vVJ  
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见票即付持票人payable to bearer D~URY_[A  
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支付指定人payable to order 3\ ,t_6}  
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已过期||无效out of date||stale /3 K)$Er  
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请给出票人R/D||refer to drawer N3aqNRwlk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $/tj <++W  
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文字与数字不一致words and figures differ kGo2R]Dd[  
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支票 PnInsf%;  
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时间已过account closed unew XHA  
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更改处应加盖印章alterations require initials DuR9L'  
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时间已过effects not cleared 4g8o~JI:v  
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停止付款payment stopped njg0MZBqA  
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支票毁损cheque mutilated K8MET&  
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汇款||寄钱to remit||to send money N{Z+
 
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寄票供取款||支票支付to send a cheque for payment Ao}<a1 f  
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寄款人a remitter tz
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收款人a remittee FGHCHSqLq  
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国外汇票foreign Bill H@G$K@L  
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国内汇票inland Bill Y* ru jn{  
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跟单汇票documentary bill lW-h @  
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空头汇票accommodation bill nCWoco.xy  
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原始汇票original bill ~nmFZ]y  
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改写||换新票据renewed bill qna!j|90Lp  
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即期汇票sight bill||bill on demand l9Ol|Cb&  
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…days after date||…days after date…日后付款 YAT@xZs-  
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…months after date||…months after date…月后付款 e_Hpai<b  
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见票后…日付款…days after sight||…days sight Bc }o3oc  
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见票后…月付款…months after sight||…months sight P8X9bW~GQ  
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同组票据set of bills 6Y]P7j  
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单张汇票sola of exchange||sole of exchange _";w*lg}  
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远期汇票usance bill||bill at usance ])F+ C/Px1  
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长期汇票long bill Lw[=pe0
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短期汇票short bill n4dNGp7\`  
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逾期汇票overdue bill EoPvF`T  
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宽限日期days of grace hR|xU
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电汇telegraphic transfer （T.T） mB>0$l y  
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邮汇postal order||postal note （Am.）||post office order||money order $Xt""mlQ  
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本票promissory note （P/N） azIhp{rHw  
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押汇负责书||押汇保证书letter of hypothecation kBA.N
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副保||抵押品||付属担保物collateral security $s}w23nB  
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担保书trust receipt||letter of indemnity 2Cy,#X%j>  
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承兑||认付acceptance g,iW^M  
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单张承兑general acceptance :I&y@@UG  
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有条件承兑qualified acceptance X(E`cH |  
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附条件认付conditional acceptance iTdamu`L  
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部分认付partial acceptance   0#'MR.,