[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。   *5wv%-  
会计报表statement of account _hoAW8i  
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往来帐目account current vug-n 8  
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现在往来帐||存款额current accout a R#Co t  
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销货帐account sales 70<K.T<b  
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共同计算帐项joint account P7 8uq  
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未决帐项outstanding account NhtEW0xCr  
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贷方帐项credit account||creditor account E<a.LW@  
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借方帐项debit account||debtor account akrCs&Kka5  
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应付帐||应付未付帐account payable RD9Yk  
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应收帐||应收未收帐account receivable #J3zTG(:@  
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新交易||新帐new account |Qq+8IeYG  
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未决帐||老帐old account 0, "ZV}  
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现金帐cash account $WM8tF?H  
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流水帐running account fIlIH  
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暂记帐||未定帐suspense account t>-XT|lV  
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过期帐||延滞帐overdue account||pastdue account ~v,!n/('  
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杂项帐户sundry account 2voNg
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详细帐单||明细表detail account X ^9t  
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呆帐bad account 6pSRum  
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会计项目title of account _6| /P7"  
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会计薄||帐薄account-book $K;_Wf  
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营业报告书||损益计算表account of budiness||business report ;o &_:]S  
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借贷细帐||交验帐account rendered \=TWYj_Ah  
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明细帐account stated `1DU b7<  
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与…银行开立一户头to open an account with Va&KIHw  
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与…银行建立交易to keep account with m|g$'vjk  
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继续记帐to keep account uT@8 _9  
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与…有交易to have an account with `3H?*\<(
 
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作成会计帐||有往来帐项to make out an account with c>%z)uY>/  
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清算||清理债务to make up an account 8=b{'s^^F  
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清洁帐目||与…停止交易to close ones account with *+zy\AhkP  
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结帐to close an account p>w~T#17  
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清理未付款to ask an account||to demand an account N1B$G  
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结清差额to balance the account with B "s8i{Vm  
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清算to settle an account||to liquidate an account||to square an account Cvu8X&y  
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审查帐目||监查帐目to audit an account xaq=?3QOH  
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检查帐目to examine an account h-)A?%Xt  
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转入A的帐户to charge the amount to As account He$mu=$q{  
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以计帐方式付款to pay on account W:N"O\`{m  
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代理某人||为某人on ones account||on account of one 6TvlK*<r=  
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为自己计算||独立帐目on ones own account :A%uXgK<k  
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由某人收益并负风险on ones account and risk||for ones account and risk *|h-iA+9  
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由某人负担for ones account||for account of one +/y 3]}  
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按某人指示||列入某人帐户by order and for account of one &2C6q04b  
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列入5月份帐目for May account 12n5{'H
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编入某中帐项下to pass to the account of||to place to the account of t$^1A1Ef  
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寄出清算书to send in an account||to send in render an account Vb*q^ v  
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支票薄cheque book :M)B#@ c=  
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支票陈票人cheque drawer 0j\?zt?  
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持票人cheque holder %tEjf 3  
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不记名支票cheque to bearer||bearer cheque G&$+8r  
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记名支票||认人支票cheque to order n*~=O'  
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到期支票antedated cheque fQ c% a1'  
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未到期支票postdated cheque ]7" W(  
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保付支票certified cheque
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未获兑现支票，退票returned cheque B@g 0QgA  
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横线支票crossed cheque ?,~B@Kx  
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普通横线general crossing 'F>eieO
 
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特别横线special crossing >xQgCOi  
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空白支票blank cheque OI0#@_L&  
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失效支票，过期支票stale cheque {(;dHF%{  
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普通支票open cheque N~7xj?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EC(,-sz\Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z}I=:  
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支票换现金||兑现to cash a cheque ` K -j  
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清理票款to clear a cheque )I7~<$w  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque b[5$$_[  
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支票上划线to cross a cheque _dQVundH  
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开发支票to make out a cheque U*Q1(C  
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签发支票，开立支票to draw a cheque||to issue a cheque fL^+Qb}  
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透支支票to overdraw a cheque w-f[h  
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背书支票to endorse a cheque iWCR5c=  
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请付票款||清付票款to pay a cheque||to honour a cheque sK1YmB :~a  
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支票退票to dishonour a cheque kjCXP  
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拒付支票to refuse a cheque 1oD1ia#  
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拒付支票to stop payment of a cheque :.;pRz  
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提示要求付款to present for payment DV={bcQ  
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见票即付持票人payable to bearer ;3\oU$'  
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支付指定人payable to order U<
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已过期||无效out of date||stale ,'FH[2  
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请给出票人R/D||refer to drawer cr}T ? $\K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Iq76JJuCb  
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文字与数字不一致words and figures differ NNKI+!vg  
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支票 kAu-=X  
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时间已过account closed {}sF?wZf  
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更改处应加盖印章alterations require initials RA%=_wPD +  
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时间已过effects not cleared Yk;-]qi7  
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停止付款payment stopped m;_gNh8Ee  
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支票毁损cheque mutilated (G>S`B  
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汇款||寄钱to remit||to send money KQf=t0Z=Ce  
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寄票供取款||支票支付to send a cheque for payment >3C4S  
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寄款人a remitter `{Jo>L.  
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收款人a remittee Nv~H797B  
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国外汇票foreign Bill kS7`g A  


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国内汇票inland Bill )bgaqca_{  
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跟单汇票documentary bill NimW=X;c  
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空头汇票accommodation bill n^t!+  
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原始汇票original bill P3k@ptc-K  
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改写||换新票据renewed bill TPF5?  
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即期汇票sight bill||bill on demand pQNTN.L9NZ  
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…days after date||…days after date…日后付款 6Bf a
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…months after date||…months after date…月后付款 'JRYf;9c  
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见票后…日付款…days after sight||…days sight )?MUUI:  
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见票后…月付款…months after sight||…months sight DLH|y%"  
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同组票据set of bills c0v6*O)  
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单张汇票sola of exchange||sole of exchange P[%nD cB  
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远期汇票usance bill||bill at usance  \RS ,Y  
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长期汇票long bill 4ATIF;G'<  
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短期汇票short bill &&ZX<wOM  
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逾期汇票overdue bill KP&$Sl  
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宽限日期days of grace oV'G67W  
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电汇telegraphic transfer （T.T） w/e?K4  
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邮汇postal order||postal note （Am.）||post office order||money order T|-llhJ8  
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本票promissory note （P/N）  }=d}q *  
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押汇负责书||押汇保证书letter of hypothecation t=fr`|!  
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副保||抵押品||付属担保物collateral security =~TPrO^  
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担保书trust receipt||letter of indemnity F#^/=AR'  
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承兑||认付acceptance Fl!D2jnN  
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单张承兑general acceptance &F8*>F^7  
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有条件承兑qualified acceptance 5w%[|%KG:L  
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附条件认付conditional acceptance b94+GLU8b  
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部分认付partial acceptance   5Z
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