[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。   B#Vz#y  
会计报表statement of account Ac2n  
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往来帐目account current \o*5  
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现在往来帐||存款额current accout P-yjN  
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销货帐account sales e> e}vZlX  
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共同计算帐项joint account v3~?;f,l  
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未决帐项outstanding account -*Xa3/kQ  
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贷方帐项credit account||creditor account s>7}zU]  
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借方帐项debit account||debtor account I_}SB|  
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应付帐||应付未付帐account payable @\0ez<.p}  
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应收帐||应收未收帐account receivable [B\h$IcRv  
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新交易||新帐new account p& y<I6a,  
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未决帐||老帐old account q9KHmhUD  
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现金帐cash account <'y?KiphL  
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流水帐running account ~7*.6YnI  
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暂记帐||未定帐suspense account BTqS'NuT  
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过期帐||延滞帐overdue account||pastdue account >*~L28Fyn  
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杂项帐户sundry account 2Q/x@aT,h  
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详细帐单||明细表detail account fiK6@,  
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呆帐bad account T,,WoPU8t  
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会计项目title of account <Th6r.#?  
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会计薄||帐薄account-book [<Mx2<8f  
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营业报告书||损益计算表account of budiness||business report TH%Qhv\]  
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借贷细帐||交验帐account rendered !a{^=#qq&I  
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明细帐account stated #{\J Nb+w%  
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与…银行开立一户头to open an account with iOd&BB6  
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与…银行建立交易to keep account with iw3FA4{(  
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继续记帐to keep account OV1_|##LC  
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与…有交易to have an account with p)KheLiZ  
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作成会计帐||有往来帐项to make out an account with C'>|J9~Gz  
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清算||清理债务to make up an account dcDyK!zz"  
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清洁帐目||与…停止交易to close ones account with "Bh}}!13  
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结帐to close an account .N,bIQnj  
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清理未付款to ask an account||to demand an account BOX{]EOj  
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结清差额to balance the account with zG }@0  
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清算to settle an account||to liquidate an account||to square an account &y ct!YOB2  
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审查帐目||监查帐目to audit an account &u]8IEv}u  
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检查帐目to examine an account .r|tSfm6  
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转入A的帐户to charge the amount to As account ]Oe2JfJwx  
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以计帐方式付款to pay on account ^a/gBC82x  
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代理某人||为某人on ones account||on account of one 7z%L*z8V  
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为自己计算||独立帐目on ones own account ;"xfOzQ  

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由某人收益并负风险on ones account and risk||for ones account and risk !`M,XSp(  
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由某人负担for ones account||for account of one kS%Ydy#:'  
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按某人指示||列入某人帐户by order and for account of one 1ufp qqk  
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列入5月份帐目for May account el& 0}`K  
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编入某中帐项下to pass to the account of||to place to the account of &r[`>B{tP  
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寄出清算书to send in an account||to send in render an account Lt2u,9  
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支票薄cheque book <NHH
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支票陈票人cheque drawer 0!D4pvlt  
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持票人cheque holder Z/G ev"p  
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不记名支票cheque to bearer||bearer cheque K> %Tq  
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记名支票||认人支票cheque to order XUrXnz|>  
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到期支票antedated cheque )tG\vk=@  
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未到期支票postdated cheque wDw[RW3  
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保付支票certified cheque "WlZ)wyF%  
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未获兑现支票，退票returned cheque j 'FVz&  
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横线支票crossed cheque ky8_UnaO  
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普通横线general crossing ~Cbc<[}  
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特别横线special crossing md=TjMaY  
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空白支票blank cheque [v7F1@6b  
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失效支票，过期支票stale cheque a Ve'ry  
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普通支票open cheque ks&*O!h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v5/~-uRL%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,ly\Ka?zO  
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支票换现金||兑现to cash a cheque rr+|Zt Y  
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清理票款to clear a cheque Jk&3%^P{m  
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保证兑现to certify a cheque M*y)6H k~  
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填写支票数额to fill up a cheque " f <Z=c  
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支票上划线to cross a cheque ccNd'2P  
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开发支票to make out a cheque W_||6LbZ
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签发支票，开立支票to draw a cheque||to issue a cheque hwu]Er.g
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透支支票to overdraw a cheque uvMy^_}L  
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背书支票to endorse a cheque s2tey
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请付票款||清付票款to pay a cheque||to honour a cheque Mx&&0#;r  
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支票退票to dishonour a cheque N2B|SO''  
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拒付支票to refuse a cheque %Qc La//  
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拒付支票to stop payment of a cheque prYs $j  
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提示要求付款to present for payment mZk]l5Lc  
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见票即付持票人payable to bearer M%Ji0v38  
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支付指定人payable to order @<&5J7fb  
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已过期||无效out of date||stale ozAS[B6  
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请给出票人R/D||refer to drawer 6`O.!
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0TCBQ~"  
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文字与数字不一致words and figures differ qC}-_u7s
 
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支票 WP?TX b`5  
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时间已过account closed M*z~gOZ  
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更改处应加盖印章alterations require initials v\!Be[ ?  
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时间已过effects not cleared 8dZ0rPd?  
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停止付款payment stopped *+-}P|S:  
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支票毁损cheque mutilated Qj,]N@7  
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汇款||寄钱to remit||to send money n;(\5{a  
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寄票供取款||支票支付to send a cheque for payment Q,p}:e  
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寄款人a remitter q8s0AN'@t'  
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收款人a remittee '@p['#\uI  
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国外汇票foreign Bill '<rZm=48  
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国内汇票inland Bill %1O;fQL  
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跟单汇票documentary bill $4tWI O  
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空头汇票accommodation bill 5$wpL(:R(  
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原始汇票original bill bty/  
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改写||换新票据renewed bill J]&y$?C  
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即期汇票sight bill||bill on demand 9T|IvQK8  
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…days after date||…days after date…日后付款 t?9v^vFR  
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…months after date||…months after date…月后付款 $% 1vW=d  
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见票后…日付款…days after sight||…days sight )yTm.F  
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见票后…月付款…months after sight||…months sight W Dg+J  
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同组票据set of bills >y[oP!-|P  
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单张汇票sola of exchange||sole of exchange b|+wc6   
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远期汇票usance bill||bill at usance *cC_j*1@  
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长期汇票long bill < V\I~;  
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短期汇票short bill mZx&Xez_G  
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逾期汇票overdue bill RB+N IoQQ|  
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宽限日期days of grace D5:{fWVsV/  
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电汇telegraphic transfer （T.T） (ZY@$ ''  
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邮汇postal order||postal note （Am.）||post office order||money order 1 }tbH[  
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本票promissory note （P/N） $2u 'N:o  
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押汇负责书||押汇保证书letter of hypothecation .VkbYK  
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副保||抵押品||付属担保物collateral security k<cgO[m  
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担保书trust receipt||letter of indemnity &m[Qn!>i6  
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承兑||认付acceptance JR@.R ,rII  
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单张承兑general acceptance J7v|vjI  
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有条件承兑qualified acceptance .cR -V`  
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附条件认付conditional acceptance W$'R}L  
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部分认付partial acceptance   Gdg)9