[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。   ^=eq .(>  
会计报表statement of account ?TvQ"Y}k  
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往来帐目account current k_,MoDz  
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现在往来帐||存款额current accout 'M~BE\  
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销货帐account sales ( MB`hk-d  
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共同计算帐项joint account FhWmO  
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未决帐项outstanding account X Y~;)<s_  
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贷方帐项credit account||creditor account d!`lsh@tF  
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借方帐项debit account||debtor account `'uUmyg  
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应付帐||应付未付帐account payable %PzQ\c  
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应收帐||应收未收帐account receivable D,k(~  
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新交易||新帐new account N;<//,  
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未决帐||老帐old account tG/1p

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现金帐cash account eK9TAW  
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流水帐running account 1  o|T  
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暂记帐||未定帐suspense account Q!K`e)R  
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过期帐||延滞帐overdue account||pastdue account " \:ced  
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杂项帐户sundry account ~n6[$WjZA  
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详细帐单||明细表detail account 0N{+y}/G  
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呆帐bad account azo0{`S?  
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会计项目title of account Ziz=]D_  
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会计薄||帐薄account-book ANMYX18M  
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营业报告书||损益计算表account of budiness||business report nLy#|C  
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借贷细帐||交验帐account rendered tWY2o3j  
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明细帐account stated xhw-2dl*H  
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与…银行开立一户头to open an account with =x0No*#|'  
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与…银行建立交易to keep account with o2=A0ogz?  
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继续记帐to keep account +;q.Y?  
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与…有交易to have an account with }q!_!q,@  
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作成会计帐||有往来帐项to make out an account with H"C UZ  
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清算||清理债务to make up an account 5HlWfD  
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清洁帐目||与…停止交易to close ones account with ZPO|<uR  
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结帐to close an account 0^~\COa  
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清理未付款to ask an account||to demand an account : reTJQwr  
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结清差额to balance the account with 'C?NJ~MN  
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清算to settle an account||to liquidate an account||to square an account |(% u}V?  
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审查帐目||监查帐目to audit an account .g% Y@r)=5  
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检查帐目to examine an account ftZj}|R!  
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转入A的帐户to charge the amount to As account IA*KaX2S<  
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以计帐方式付款to pay on account 3Wx,oq;4-  
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代理某人||为某人on ones account||on account of one >a>fb|r
 
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为自己计算||独立帐目on ones own account ..KwTf  
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由某人收益并负风险on ones account and risk||for ones account and risk V@ :20m  
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由某人负担for ones account||for account of one fCUT[d+H  
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按某人指示||列入某人帐户by order and for account of one ]/dVRkZeAE  
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列入5月份帐目for May account .v`b[4M4  
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编入某中帐项下to pass to the account of||to place to the account of $k2)8#\  
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寄出清算书to send in an account||to send in render an account --k:a$Nt  
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支票薄cheque book UuJjO^t  
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支票陈票人cheque drawer grcbH  
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持票人cheque holder 8L{u}|{  
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不记名支票cheque to bearer||bearer cheque mh`|=M]8E  
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记名支票||认人支票cheque to order 1(gfdx9|b  
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到期支票antedated cheque h%}(h2W  
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未到期支票postdated cheque <@#PF$!  
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保付支票certified cheque @u9
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未获兑现支票，退票returned cheque tk?UX7F  
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横线支票crossed cheque Re[:qLa]  
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普通横线general crossing 46XN3r  
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特别横线special crossing a(x?f a[D  
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空白支票blank cheque @.$MzPQQI  
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失效支票，过期支票stale cheque aG27%(@  
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普通支票open cheque #Z9L_gDp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ($d4:Ww  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TOT PzB  
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支票换现金||兑现to cash a cheque <DmTj$  
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清理票款to clear a cheque 36A;!1  
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保证兑现to certify a cheque K wFXB  
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填写支票数额to fill up a cheque 2d&^Sp&11  
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支票上划线to cross a cheque {D(,ft;s^  
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开发支票to make out a cheque JDhwN<0R  
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签发支票，开立支票to draw a cheque||to issue a cheque 8+(c1  
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透支支票to overdraw a cheque >hb-5xC  
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背书支票to endorse a cheque SLh~_ 5  
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请付票款||清付票款to pay a cheque||to honour a cheque l?/gWD^  
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支票退票to dishonour a cheque {6tx,;r(F  
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拒付支票to refuse a cheque q]l\`/R%u  
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拒付支票to stop payment of a cheque W_D%|Ub2X  
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提示要求付款to present for payment p[gAZ9  
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见票即付持票人payable to bearer :|fl?{E  
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支付指定人payable to order Xr)g  
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已过期||无效out of date||stale h%|9]5(=  
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请给出票人R/D||refer to drawer A7e_w 7?a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &U854  
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文字与数字不一致words and figures differ uvNnW}G4  
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支票 J$<:/^t  
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时间已过account closed L5TNsLx(  
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更改处应加盖印章alterations require initials &0FpP&Z(  
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时间已过effects not cleared +q4W0  
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停止付款payment stopped {8ld:ZP  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money ZY~zpC_  
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寄票供取款||支票支付to send a cheque for payment la!1[VeL  
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寄款人a remitter 7r:nMPX  

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收款人a remittee H@ 1[SKBl  
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国外汇票foreign Bill @$K![]oD  
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国内汇票inland Bill ZlwcwoPib  
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跟单汇票documentary bill N6-2*ES  
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空头汇票accommodation bill :BC<+T=  
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原始汇票original bill h|$zHm  
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改写||换新票据renewed bill ;dpS@;v  
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即期汇票sight bill||bill on demand Xs#?~~"aC  
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…days after date||…days after date…日后付款 )PLc+J.I  
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…months after date||…months after date…月后付款 <_FF~l j  
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见票后…日付款…days after sight||…days sight V< 9em7
 
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见票后…月付款…months after sight||…months sight _4x[}e7KF  
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同组票据set of bills _dRn0<#1(k  
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单张汇票sola of exchange||sole of exchange >GF(.:7  
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远期汇票usance bill||bill at usance  +T8XX@#  
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长期汇票long bill h
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短期汇票short bill &@.=)4Y  
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逾期汇票overdue bill 4mg 7f^[+  
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宽限日期days of grace Ok.DSOT  
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电汇telegraphic transfer （T.T） GlkAJe]  
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邮汇postal order||postal note （Am.）||post office order||money order sp]y!zb"5  
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本票promissory note （P/N） ,EJ [I^  
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押汇负责书||押汇保证书letter of hypothecation /iJhCB[QZ  
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副保||抵押品||付属担保物collateral security Jj _+YfIM  

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担保书trust receipt||letter of indemnity kQi
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承兑||认付acceptance dZ81\jdYv  
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单张承兑general acceptance E$zq8-p|  
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有条件承兑qualified acceptance ^*~u4
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附条件认付conditional acceptance MvwJ(3  
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部分认付partial acceptance   -Ce4px?3