[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。   Of{'A  
会计报表statement of account kN*\yH|  
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往来帐目account current uzLIllVX*  
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现在往来帐||存款额current accout Q$2^m(?;  
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销货帐account sales :6frx=<  
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共同计算帐项joint account [>f4&yY  
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未决帐项outstanding account "O{:jfq  
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贷方帐项credit account||creditor account R P6R1iN3  
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借方帐项debit account||debtor account <S M%M?  
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应付帐||应付未付帐account payable Z=P=oldH  
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应收帐||应收未收帐account receivable 699
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新交易||新帐new account kT6EHu
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未决帐||老帐old account Cdd +I5~  
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现金帐cash account t Sf`  
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流水帐running account *QpKeI  

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暂记帐||未定帐suspense account ,4%'~8'3  
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过期帐||延滞帐overdue account||pastdue account _'E,g@  
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杂项帐户sundry account Y-WYQ{  
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详细帐单||明细表detail account Y +tXWN"8  
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呆帐bad account }9xEA[@;  
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会计项目title of account \5_7!.  
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会计薄||帐薄account-book ,]'?Gd  
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营业报告书||损益计算表account of budiness||business report lc=C  
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借贷细帐||交验帐account rendered WKQVT I&A.  
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明细帐account stated :hG?} [-2  
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与…银行开立一户头to open an account with Q-
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与…银行建立交易to keep account with Z2WAVS w  
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继续记帐to keep account /}Y>_87  
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与…有交易to have an account with H'$g!Pg  
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作成会计帐||有往来帐项to make out an account with l'(Cxhf.W  
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清算||清理债务to make up an account =/"Of  
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清洁帐目||与…停止交易to close ones account with /
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结帐to close an account f8)D|  
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清理未付款to ask an account||to demand an account G.O0*E2V  
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结清差额to balance the account with I~MBR2$9  
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清算to settle an account||to liquidate an account||to square an account 'bkecC  
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审查帐目||监查帐目to audit an account [bJ/$A  
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检查帐目to examine an account 1^R@X  
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转入A的帐户to charge the amount to As account Q$W0>bUP  
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以计帐方式付款to pay on account '+Dn~8Y+ 9  
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代理某人||为某人on ones account||on account of one ?)7uwJsH  
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为自己计算||独立帐目on ones own account d37l/I  
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由某人收益并负风险on ones account and risk||for ones account and risk u=jF\W9  
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由某人负担for ones account||for account of one .jZmQtc  
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按某人指示||列入某人帐户by order and for account of one Vur$t^zE  
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列入5月份帐目for May account - P1OD)B  
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编入某中帐项下to pass to the account of||to place to the account of $=4T# W=m  
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寄出清算书to send in an account||to send in render an account X +*@  
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支票薄cheque book x$J1%K*  
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支票陈票人cheque drawer XN5EZ#
  
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持票人cheque holder V2,54YE  
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不记名支票cheque to bearer||bearer cheque 2w'Q9&1~  
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记名支票||认人支票cheque to order 4v33{sp  
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到期支票antedated cheque ;RflzY|D  
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未到期支票postdated cheque BDNn~aU#m  
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保付支票certified cheque Sav]Kxq{  
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未获兑现支票，退票returned cheque YFv/t=`  
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横线支票crossed cheque ,=O`'l>K  
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普通横线general crossing 1"?KQU  
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特别横线special crossing t 9&xk?%{  
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空白支票blank cheque 9
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失效支票，过期支票stale cheque n1m[7s.[&  
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普通支票open cheque &)JQ6J_|\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ig}G"GR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |t+M/C0y/  
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支票换现金||兑现to cash a cheque 1j0OV9-|  
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清理票款to clear a cheque d9>*a$x;/  
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保证兑现to certify a cheque 6zh<PETa03  
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填写支票数额to fill up a cheque L9Sd4L_e  
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支票上划线to cross a cheque I$/*Pt];  
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开发支票to make out a cheque s7.2EkGl=  
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签发支票，开立支票to draw a cheque||to issue a cheque bwo-9B  
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透支支票to overdraw a cheque FdE

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背书支票to endorse a cheque fHhm)T8KB  
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请付票款||清付票款to pay a cheque||to honour a cheque &7Frg`B&:  
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支票退票to dishonour a cheque zvjVM"=G  
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拒付支票to refuse a cheque -YM#.lQ  
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拒付支票to stop payment of a cheque ?_mcg8A@@*  
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提示要求付款to present for payment pRI<L'  
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见票即付持票人payable to bearer L9tjHC]
 
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支付指定人payable to order ]jbQou@  
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已过期||无效out of date||stale mF!/8qk   
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请给出票人R/D||refer to drawer vZV+24YWb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s2Gi4fY?  
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文字与数字不一致words and figures differ O%)@> 5#S  
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支票 '\%c "?  
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时间已过account closed |1^>n,C  
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更改处应加盖印章alterations require initials vW4~\]  
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时间已过effects not cleared /64jO?mp  
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停止付款payment stopped rQiX7  
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支票毁损cheque mutilated '!`%!Xg  
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汇款||寄钱to remit||to send money yu"Ii-9z  
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寄票供取款||支票支付to send a cheque for payment kTQ:k }%B  
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寄款人a remitter M,V+bt  
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收款人a remittee GF~^-5  
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国外汇票foreign Bill /=Ug}%.  
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国内汇票inland Bill k*|dX.C:  
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跟单汇票documentary bill WO*yJ`9]  
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空头汇票accommodation bill :NU-C!eT  
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原始汇票original bill EZ #UdK_  
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改写||换新票据renewed bill )DMu`cD  
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即期汇票sight bill||bill on demand 0kgK~\^,.O  
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…days after date||…days after date…日后付款 R+]p -NI^  
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…months after date||…months after date…月后付款 B0=:A  
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见票后…日付款…days after sight||…days sight ,2JqX>On>Y  
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见票后…月付款…months after sight||…months sight qNHS 1  
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同组票据set of bills }= A6Jv(j  
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单张汇票sola of exchange||sole of exchange W/oRt<:E  
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远期汇票usance bill||bill at usance (/YC\x
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长期汇票long bill %>I!mD"X\  
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短期汇票short bill I-/PzL<W P  
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逾期汇票overdue bill  (i*1M  
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宽限日期days of grace JS(KCY9  
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电汇telegraphic transfer （T.T） @2
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邮汇postal order||postal note （Am.）||post office order||money order @Jm$<E  
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本票promissory note （P/N） 8
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押汇负责书||押汇保证书letter of hypothecation DVSYH{U4  
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副保||抵押品||付属担保物collateral security Y}1|/6eJ  
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担保书trust receipt||letter of indemnity 9!9 Gpi  
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承兑||认付acceptance 42m`7uQ  
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单张承兑general acceptance 
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有条件承兑qualified acceptance gVG :z_6  
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附条件认付conditional acceptance 3I"&Qp%2  
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部分认付partial acceptance   &)bar.vw/