[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。   *P:`{ZV7=W  
会计报表statement of account UuT>qWxQ8  
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往来帐目account current u 8U>R=M  
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现在往来帐||存款额current accout N&S:=x:$S  
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销货帐account sales xQ1&j,R]  

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共同计算帐项joint account MnKEZ: 2  
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未决帐项outstanding account ZH_ J+  
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贷方帐项credit account||creditor account ]| Vm!Q  
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借方帐项debit account||debtor account PhKJ#DRbr  
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应付帐||应付未付帐account payable yuFuYo&[?v  
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应收帐||应收未收帐account receivable F1Egcx/$V  
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新交易||新帐new account S)g5Tu)  
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未决帐||老帐old account J9poqp@`MG  
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现金帐cash account !nuXK  
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流水帐running account n)`*{uv$  
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暂记帐||未定帐suspense account Fdc
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过期帐||延滞帐overdue account||pastdue account *WX6C("M  
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杂项帐户sundry account m} Yf6:cr  
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详细帐单||明细表detail account p' /$)klt  
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呆帐bad account vj{h*~  
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会计项目title of account 0JNG\ARC  
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会计薄||帐薄account-book TC R(  
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营业报告书||损益计算表account of budiness||business report sBRw#xyS  
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借贷细帐||交验帐account rendered Yj0Ss{Ep  
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明细帐account stated !Rsx)  
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与…银行开立一户头to open an account with G 3?8GTH  
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与…银行建立交易to keep account with ]Ff&zBJ  
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继续记帐to keep account <[a9"G7  
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与…有交易to have an account with Wb*d`hzQ}  
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作成会计帐||有往来帐项to make out an account with L"('gc!W  
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清算||清理债务to make up an account zo ]7#  
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清洁帐目||与…停止交易to close ones account with (mza&WF7  
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结帐to close an account yil{RfBEr_  
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清理未付款to ask an account||to demand an account i-&kUG_X  
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结清差额to balance the account with !})+WSs'"s  
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清算to settle an account||to liquidate an account||to square an account ?f&*mp  
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审查帐目||监查帐目to audit an account a2YdkdjT  
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检查帐目to examine an account &O!d!Pf  
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转入A的帐户to charge the amount to As account lkl#
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以计帐方式付款to pay on account 3HfT9  
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代理某人||为某人on ones account||on account of one 2U#OBvNU  
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为自己计算||独立帐目on ones own account VT0I1KQx.  
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由某人收益并负风险on ones account and risk||for ones account and risk ,cj34W`FWq  
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由某人负担for ones account||for account of one ;Hm\?n)a  
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按某人指示||列入某人帐户by order and for account of one x#pTB.  
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列入5月份帐目for May account 0WYVt"|;}c  
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编入某中帐项下to pass to the account of||to place to the account of II[qWs>RG[  
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寄出清算书to send in an account||to send in render an account 4?d2#Xhs8  
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支票薄cheque book ;.m"y-  
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支票陈票人cheque drawer LoNz 1KJL  
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持票人cheque holder o2Z# 5-  
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不记名支票cheque to bearer||bearer cheque P^.L0T5g  
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记名支票||认人支票cheque to order (}c}=V  
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到期支票antedated cheque R
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未到期支票postdated cheque Jfo#IRC  
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保付支票certified cheque * 4
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未获兑现支票，退票returned cheque \>M3E  
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横线支票crossed cheque :'a |cjq  
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普通横线general crossing IQY\L@"  
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特别横线special crossing O`Nzn~),x  
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空白支票blank cheque 5
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失效支票，过期支票stale cheque pz#oRuujY  
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普通支票open cheque `A3"*,|z
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0x[v)k9"0  
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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-kb^s  
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支票换现金||兑现to cash a cheque bK<'J=#1  
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清理票款to clear a cheque
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保证兑现to certify a cheque hL+)XJu^J  
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填写支票数额to fill up a cheque M._9/ *C U  
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支票上划线to cross a cheque xf_NHKZ)  
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开发支票to make out a cheque s9>-Q"(y  
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签发支票，开立支票to draw a cheque||to issue a cheque W]}y:_t4
 
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透支支票to overdraw a cheque AvfSR p  
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背书支票to endorse a cheque VJ8cls<  
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请付票款||清付票款to pay a cheque||to honour a cheque e*{'A  
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支票退票to dishonour a cheque 8b\XC%k  
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拒付支票to refuse a cheque { }Q!. /5  
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拒付支票to stop payment of a cheque <]1Z  
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提示要求付款to present for payment "jS@ug  
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见票即付持票人payable to bearer }ADdKK-  
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支付指定人payable to order Vcjmj  
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已过期||无效out of date||stale +OEqDXR+_  
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请给出票人R/D||refer to drawer 0G?*i_u\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !C]2:+z-MF  
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文字与数字不一致words and figures differ Uphme8SX  
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支票 
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时间已过account closed g+v
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更改处应加盖印章alterations require initials gdr"34%vbM  
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时间已过effects not cleared E!Ljq3iT`  
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停止付款payment stopped T5<851rH  
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支票毁损cheque mutilated G> @K X  
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汇款||寄钱to remit||to send money ?:woUTyCv  
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寄票供取款||支票支付to send a cheque for payment y]U]b G{  
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寄款人a remitter ; <NK  
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收款人a remittee =tS#t+2S  
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国外汇票foreign Bill x$L(!ZDh  
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国内汇票inland Bill RW4,j&)  
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跟单汇票documentary bill , 'Sj:l  
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空头汇票accommodation bill YQ-!>3/)-  
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原始汇票original bill ^h?]$P  
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改写||换新票据renewed bill )45#lE3TH  
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即期汇票sight bill||bill on demand LX8A@Yct  
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…days after date||…days after date…日后付款 $<da<}b  
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…months after date||…months after date…月后付款 k-!Jww  
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见票后…日付款…days after sight||…days sight evvv&$&  
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见票后…月付款…months after sight||…months sight snicVzvA  
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同组票据set of bills 92(P~ Sdv  
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单张汇票sola of exchange||sole of exchange tjg?zlj  
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远期汇票usance bill||bill at usance AL{iQxQ6  
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长期汇票long bill 25Uw\rKeO  
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短期汇票short bill -&EU#Wqh  
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逾期汇票overdue bill DX_?-jw})f  
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宽限日期days of grace QlMv_|`9  
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电汇telegraphic transfer （T.T） c'DNO~H  
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邮汇postal order||postal note （Am.）||post office order||money order \h/)un5  
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本票promissory note （P/N） L{0\M`B-  
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押汇负责书||押汇保证书letter of hypothecation 'cqY-64CJZ  
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副保||抵押品||付属担保物collateral security \M;cF"e-S  
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担保书trust receipt||letter of indemnity cTQ._|M  
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承兑||认付acceptance V4&a+MJ@  
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单张承兑general acceptance w"O{@2B3:H  
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有条件承兑qualified acceptance biZ=TI2P,L  
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附条件认付conditional acceptance @;tM R|p  
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部分认付partial acceptance   Gx*B(t]4y