[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。   XJS^{=/  
会计报表statement of account ?G&J_L=@Y  
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往来帐目account current d=\\ik8  
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现在往来帐||存款额current accout MfFmJ7>Bg  
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销货帐account sales Y~lOkH[z  
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共同计算帐项joint account vsI|HxpyC,  
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未决帐项outstanding account Gh%dVP9B@P  
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贷方帐项credit account||creditor account l]IQjjJ`  
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借方帐项debit account||debtor account Q b5vyV `  
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应付帐||应付未付帐account payable  /zir$  
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应收帐||应收未收帐account receivable ~}K$z  
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新交易||新帐new account {E1^Wn1M  
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未决帐||老帐old account 7 /DDQ  
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现金帐cash account R&L^+?  
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流水帐running account >#xIqxV,  
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暂记帐||未定帐suspense account E.Arq6  
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过期帐||延滞帐overdue account||pastdue account 'c/Z
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杂项帐户sundry account qMcOSZ%8J  
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详细帐单||明细表detail account u-X
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呆帐bad account ]}N&I_ mU  
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会计项目title of account 7@9R^,M4:  
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会计薄||帐薄account-book <a$'tw-8  
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营业报告书||损益计算表account of budiness||business report .c2Zr|X  
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借贷细帐||交验帐account rendered $@4(Lq1.  
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明细帐account stated Ni)/L( &  
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与…银行开立一户头to open an account with Qo \;)  
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与…银行建立交易to keep account with Umt?COc  
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继续记帐to keep account ;bxL$1  
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与…有交易to have an account with ^SH8*7l7  
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作成会计帐||有往来帐项to make out an account with 6P6Pl&  
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清算||清理债务to make up an account Xeo2 < @[  
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清洁帐目||与…停止交易to close ones account with mU3 @|a/@0  
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结帐to close an account BVk&TGa;[$  
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清理未付款to ask an account||to demand an account +Tug.[A  
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结清差额to balance the account with  "0( _  
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清算to settle an account||to liquidate an account||to square an account p Y[dJxB  
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审查帐目||监查帐目to audit an account |wFfVDp  
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检查帐目to examine an account {!`0i  
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转入A的帐户to charge the amount to As account #M5R>&?Jqz  
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以计帐方式付款to pay on account 2MapB *  
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代理某人||为某人on ones account||on account of one ^mA^7jB  
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为自己计算||独立帐目on ones own account Pl}>  
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由某人收益并负风险on ones account and risk||for ones account and risk @6N$!Q?  
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由某人负担for ones account||for account of one ]N\J~Gm  
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按某人指示||列入某人帐户by order and for account of one QX]~|?q  
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列入5月份帐目for May account <ETR6r  
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编入某中帐项下to pass to the account of||to place to the account of |NsrO8H   
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寄出清算书to send in an account||to send in render an account y$f{P:!"{3  
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支票薄cheque book nsRZy0@$t  
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支票陈票人cheque drawer _Py/,Ks.q  
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持票人cheque holder ] X9
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不记名支票cheque to bearer||bearer cheque bR6g^Yf  
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记名支票||认人支票cheque to order ^sWsP`DV  
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到期支票antedated cheque &m>yY{be  
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未到期支票postdated cheque V!sT2  
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保付支票certified cheque Ddf7wszW  
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未获兑现支票，退票returned cheque 4QK~qAi  
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横线支票crossed cheque our$Ka31  
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普通横线general crossing kIm)Um  
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特别横线special crossing =@98Gl9!  
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空白支票blank cheque : ryE`EhB  
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失效支票，过期支票stale cheque :# 1d;jx  
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普通支票open cheque C~1
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nUAoPE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v6gfyGCJ  
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支票换现金||兑现to cash a cheque 6g/ <FM  
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清理票款to clear a cheque o80"ZU|=
 
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保证兑现to certify a cheque [dm&I#m=  
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填写支票数额to fill up a cheque JArSJ:
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支票上划线to cross a cheque kz|2PP  
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开发支票to make out a cheque .ZuRH_pI  
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签发支票，开立支票to draw a cheque||to issue a cheque nz72w_  
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透支支票to overdraw a cheque fj2pD Cic  
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背书支票to endorse a cheque z/IA @  
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请付票款||清付票款to pay a cheque||to honour a cheque ?LJDBN  
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支票退票to dishonour a cheque 2K^D%U  
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拒付支票to refuse a cheque Y7WxV>E  
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拒付支票to stop payment of a cheque .YV{wL@cB  
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提示要求付款to present for payment c$Vu/dgx  
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见票即付持票人payable to bearer ]} D^?g^  
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支付指定人payable to order L1'PQV  
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已过期||无效out of date||stale K|i:tHF ]@  
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请给出票人R/D||refer to drawer [/h3HyZ.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m5p~>]}fYF  
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文字与数字不一致words and figures differ )g --=w3  
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支票 tQ~B!j]  
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时间已过account closed %pp+V1FH  
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更改处应加盖印章alterations require initials X2uX+}h*tA  
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时间已过effects not cleared LbR-uc?x  
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停止付款payment stopped ! -c*lb  
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支票毁损cheque mutilated #I?iR3u  
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汇款||寄钱to remit||to send money T,uIA]  
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寄票供取款||支票支付to send a cheque for payment )!d1<p3  
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寄款人a remitter Qm#i"jvV  
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收款人a remittee  W6O.E  
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国外汇票foreign Bill <S$21NtM87  
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国内汇票inland Bill dCP Tpm  
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跟单汇票documentary bill 4p8jV*:@{  

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空头汇票accommodation bill  #>jH[Q  
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原始汇票original bill '&:x_WwVrO  
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改写||换新票据renewed bill ,XG|oo-  
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即期汇票sight bill||bill on demand 60%~+oHi~  
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…days after date||…days after date…日后付款 :
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…months after date||…months after date…月后付款 s.`%ZDl@Y  
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见票后…日付款…days after sight||…days sight @52=3  
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见票后…月付款…months after sight||…months sight aQ&8fteFR  
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同组票据set of bills )-?uX.E{  
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单张汇票sola of exchange||sole of exchange h/0-Mrk;e  
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远期汇票usance bill||bill at usance aEFe!_QY  
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长期汇票long bill jU4)zN/`r  
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短期汇票short bill fv j5[Q  
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逾期汇票overdue bill uWR,6\_jY  
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宽限日期days of grace n$m]58w  
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电汇telegraphic transfer （T.T） VO @ 4A6  
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邮汇postal order||postal note （Am.）||post office order||money order !4 4mT'Y  
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本票promissory note （P/N） zO).<xIq+  
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押汇负责书||押汇保证书letter of hypothecation JI+KS  
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副保||抵押品||付属担保物collateral security V`R)#G>IH%  
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担保书trust receipt||letter of indemnity 9*-pden l  
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承兑||认付acceptance `Ct'/h{  
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单张承兑general acceptance NRHr6!f>  
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有条件承兑qualified acceptance hapB! ~M?  
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附条件认付conditional acceptance HO%E-5b9  
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部分认付partial acceptance   GZ/pz+)i&