[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。   9m}c2:p  
会计报表statement of account '+iqbcUd,  

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往来帐目account current )5l9!1j  
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现在往来帐||存款额current accout ek]CTUl*  
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销货帐account sales LE@`TPg$R  
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共同计算帐项joint account zP#%ya:I  
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未决帐项outstanding account YJ~3eZQ  
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贷方帐项credit account||creditor account 5mF"nY&lI  
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借方帐项debit account||debtor account J(
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应付帐||应付未付帐account payable Zv)x-48  
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应收帐||应收未收帐account receivable H| 1O>p&  
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新交易||新帐new account |HMpVT-;j  
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未决帐||老帐old account "8h7"WR  
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现金帐cash account }0?\H)/edP  
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流水帐running account NM_Xy<.~E  
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暂记帐||未定帐suspense account c})f&Z@<  
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过期帐||延滞帐overdue account||pastdue account W6 U** ir.  
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杂项帐户sundry account I>(\B|\6  
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详细帐单||明细表detail account 7r4|>F  
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呆帐bad account e=m=IVY#W  
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会计项目title of account 8A ;)5!  
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会计薄||帐薄account-book 3</gK$f2  
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营业报告书||损益计算表account of budiness||business report %2jRJ  
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借贷细帐||交验帐account rendered \6)]!$F6:  
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明细帐account stated RMvq\J}w!  
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与…银行开立一户头to open an account with Oe["4C  
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与…银行建立交易to keep account with 8$TSQ~  
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继续记帐to keep account w4fz!l]  
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与…有交易to have an account with ZZu{ct9  
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作成会计帐||有往来帐项to make out an account with L]kd.JJvy  
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清算||清理债务to make up an account (& UQ^  
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清洁帐目||与…停止交易to close ones account with l{o,"P"  
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结帐to close an account ~9[O'  
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清理未付款to ask an account||to demand an account yCvP-?2  
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结清差额to balance the account with v6C$Y+5~  
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清算to settle an account||to liquidate an account||to square an account v8} vk]b  
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审查帐目||监查帐目to audit an account q S qS@+p  
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检查帐目to examine an account Kcvst C`  
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转入A的帐户to charge the amount to As account )GYnQoV4  
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以计帐方式付款to pay on account hp1+9vEN  
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代理某人||为某人on ones account||on account of one @j xP3:s  
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为自己计算||独立帐目on ones own account w^"IR  
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由某人收益并负风险on ones account and risk||for ones account and risk bp!Jjct  
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由某人负担for ones account||for account of one g<N;31:c\  
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按某人指示||列入某人帐户by order and for account of one : eCeJ~&E  
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列入5月份帐目for May account vc :%  
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编入某中帐项下to pass to the account of||to place to the account of ;I&XG  
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寄出清算书to send in an account||to send in render an account a%A!DzS  
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支票薄cheque book jsQHg2Vd  
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支票陈票人cheque drawer o@BV&|  
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持票人cheque holder J#48c'  
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不记名支票cheque to bearer||bearer cheque c"v75lW-J  
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记名支票||认人支票cheque to order W|D kq  
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到期支票antedated cheque (-g*U#  
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未到期支票postdated cheque w`;HwK$ ,  
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保付支票certified cheque IH;sVT$M  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque ZRG Cy5Rk  
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普通横线general crossing V2ih/mh   
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特别横线special crossing E=N$JM  
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空白支票blank cheque -;7 xUNQ  
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失效支票，过期支票stale cheque lN#j%0MaUo  
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普通支票open cheque b^VRpv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %d
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A?H#bR
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支票换现金||兑现to cash a cheque ;OlnIxH(W  
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清理票款to clear a cheque ^OKm (  
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保证兑现to certify a cheque AioW*`[WjA  
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填写支票数额to fill up a cheque x4I!f)8Q
 
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支票上划线to cross a cheque /x??J4r0  
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开发支票to make out a cheque g>VtPS5 y  
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签发支票，开立支票to draw a cheque||to issue a cheque L<!h3n  
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透支支票to overdraw a cheque epsRv&LfC  
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背书支票to endorse a cheque zIF1A*UH  


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请付票款||清付票款to pay a cheque||to honour a cheque 2H`r:x<Z-  
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支票退票to dishonour a cheque z\|<h=EU  
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拒付支票to refuse a cheque NOTG|\{  
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拒付支票to stop payment of a cheque %`b s<ZWT  
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提示要求付款to present for payment %1{S{FB  
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见票即付持票人payable to bearer @g[ijs\  
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支付指定人payable to order c^_+<C-F  
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已过期||无效out of date||stale Z%?>H iy'o  
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请给出票人R/D||refer to drawer htYfIy{5w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @w33u^  
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文字与数字不一致words and figures differ |+h x2?Nv  
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支票 T pCXe\W  
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时间已过account closed Zq{gp1WC  
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更改处应加盖印章alterations require initials t^bh2$J  
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时间已过effects not cleared h1'm[Y  
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停止付款payment stopped 'QpDx&~QP  
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支票毁损cheque mutilated KsTE)@F:  
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汇款||寄钱to remit||to send money HH3Z?g  
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寄票供取款||支票支付to send a cheque for payment A{3nz DLI  
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寄款人a remitter %U[H`E  
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收款人a remittee U[pR`u
 
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国外汇票foreign Bill {rF9[S"h  
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国内汇票inland Bill &[|Z
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跟单汇票documentary bill bvl!^xO]  
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空头汇票accommodation bill H-% B<7  
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原始汇票original bill hBD mC_\~  
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改写||换新票据renewed bill FbCuXS=+`  
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即期汇票sight bill||bill on demand I!Fd~g9I4  
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…days after date||…days after date…日后付款 5IRUG)Icr  
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…months after date||…months after date…月后付款 F\<{:wu   
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见票后…日付款…days after sight||…days sight 5',
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见票后…月付款…months after sight||…months sight t &o&gb  
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同组票据set of bills 
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单张汇票sola of exchange||sole of exchange #_'^oGz`  
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远期汇票usance bill||bill at usance DNRWE1P2bg  
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长期汇票long bill M?qvI  
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短期汇票short bill |cl*wFm|3  
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逾期汇票overdue bill O]?PC^GGY  
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宽限日期days of grace @h%Nn)QBq  
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电汇telegraphic transfer （T.T） "|/Q5*L  
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邮汇postal order||postal note （Am.）||post office order||money order ` c"  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation ZQ_AqzT3D  
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副保||抵押品||付属担保物collateral security G|z%T`!U1;  
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担保书trust receipt||letter of indemnity D=}\]Krmay  
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承兑||认付acceptance +.QJZo_  
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单张承兑general acceptance 0xfF  
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有条件承兑qualified acceptance ZKai*q4?  
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附条件认付conditional acceptance XJ7pX1nf  
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部分认付partial acceptance   s%1ZraMvJ