[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。   mJ+M|#Ox  
会计报表statement of account d*qb^C{'"  
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往来帐目account current AWaptw_p*  
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现在往来帐||存款额current accout hcn$uyP  
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销货帐account sales r]q;>\T'  
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共同计算帐项joint account 1O#
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未决帐项outstanding account TxJoN]Z.  
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贷方帐项credit account||creditor account }K.Rv(m  
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借方帐项debit account||debtor account Pj-.oS2dA  
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应付帐||应付未付帐account payable !S.O~Kq  
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应收帐||应收未收帐account receivable SFu]*II;
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新交易||新帐new account vAh'6Ob7r  
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未决帐||老帐old account |}7!'f\M  
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现金帐cash account p4F%FS:`  
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流水帐running account {q/;G!ON.S  
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暂记帐||未定帐suspense account s=e`}4  
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过期帐||延滞帐overdue account||pastdue account 4(91T  
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杂项帐户sundry account gyQPQ;"H$2  
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详细帐单||明细表detail account i&1rf|  
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呆帐bad account -e_
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会计项目title of account |ZM>UJ  
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会计薄||帐薄account-book a)4%sX
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营业报告书||损益计算表account of budiness||business report P:_bF>r ?  
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借贷细帐||交验帐account rendered mr2Mu  
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明细帐account stated qDTdYf  
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与…银行开立一户头to open an account with z`YC3_d  
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与…银行建立交易to keep account with W"*2,R[}%  
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继续记帐to keep account Zwz co  
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与…有交易to have an account with 2X[oge0@  
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作成会计帐||有往来帐项to make out an account with D)pTE?@W'  
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清算||清理债务to make up an account c_C
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清洁帐目||与…停止交易to close ones account with c{dabzLy  
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结帐to close an account zH Z;Y^{+  
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清理未付款to ask an account||to demand an account mhX66R  
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结清差额to balance the account with oPF]]Imu  
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清算to settle an account||to liquidate an account||to square an account iF MfBg  
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审查帐目||监查帐目to audit an account UKZ)Bo o  
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检查帐目to examine an account {:("oK6w  
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转入A的帐户to charge the amount to As account )qw;KG0F  
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以计帐方式付款to pay on account d"miPR  
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代理某人||为某人on ones account||on account of one TEY~E*=}$  
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为自己计算||独立帐目on ones own account M2|h.+[Q  
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由某人收益并负风险on ones account and risk||for ones account and risk z)U7  
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由某人负担for ones account||for account of one [SC6{|  
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按某人指示||列入某人帐户by order and for account of one V0_
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列入5月份帐目for May account 5X)M)"rq;V  
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编入某中帐项下to pass to the account of||to place to the account of FUI*nkZY  
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寄出清算书to send in an account||to send in render an account CL1*pL  
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支票薄cheque book +`k30-<P  
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支票陈票人cheque drawer s<F*kLib  
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持票人cheque holder ?QT6q]|d0+  
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不记名支票cheque to bearer||bearer cheque ?<!qF:r:  
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记名支票||认人支票cheque to order FHr)xqo=~  
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到期支票antedated cheque Z\CvaX  
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未到期支票postdated cheque JFm@j
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保付支票certified cheque <@.e.H  
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未获兑现支票，退票returned cheque ]LC4rS  
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横线支票crossed cheque `nyz,  
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普通横线general crossing \|Af26  
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特别横线special crossing mKe6rEUs|  
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空白支票blank cheque o!BC
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失效支票，过期支票stale cheque @o0HD
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普通支票open cheque =cl#aS}e8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B1} i0pV,,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DIGw4g4Kt  
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支票换现金||兑现to cash a cheque zdJPMNHg  
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清理票款to clear a cheque 3/v tx9D  
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保证兑现to certify a cheque -J63'bb7oi  
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填写支票数额to fill up a cheque 65zwi-  
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支票上划线to cross a cheque ?3N/
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开发支票to make out a cheque D?E VzG  
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签发支票，开立支票to draw a cheque||to issue a cheque [5xm>Y&}  
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透支支票to overdraw a cheque n2*Ua/J-8  

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背书支票to endorse a cheque fX9b1x  
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请付票款||清付票款to pay a cheque||to honour a cheque a.u{b&+9  
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支票退票to dishonour a cheque (Ajhf}zJ  
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拒付支票to refuse a cheque 9i#,V@  
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拒付支票to stop payment of a cheque e{2Za   
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提示要求付款to present for payment `o_i+?E  
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见票即付持票人payable to bearer s!0
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支付指定人payable to order pkIQ,W{Ke  
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已过期||无效out of date||stale !N:w?zsp  
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请给出票人R/D||refer to drawer BR6HD7G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;(g"=9 e  
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文字与数字不一致words and figures differ cw BiT  
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支票 N:^
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时间已过account closed %&O'>L  
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更改处应加盖印章alterations require initials $iy(+}  
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时间已过effects not cleared h=cA]^:=  

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停止付款payment stopped WdrMp  
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支票毁损cheque mutilated 6:TA8w |  
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汇款||寄钱to remit||to send money w4&-9[@Y  
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寄票供取款||支票支付to send a cheque for payment <daBP[  
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寄款人a remitter h3-dJgb  
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收款人a remittee m3 b?f B  
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国外汇票foreign Bill +?[iB"F  
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国内汇票inland Bill yi1V\8DC  
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跟单汇票documentary bill v%2Jm!i+  
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空头汇票accommodation bill A v%'#1w<"  
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原始汇票original bill [kg*BaG:  
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改写||换新票据renewed bill $t$YdleIH  
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即期汇票sight bill||bill on demand * d[sja+  
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…days after date||…days after date…日后付款 wpPCkfPyL  
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…months after date||…months after date…月后付款 ZnYoh/  
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见票后…日付款…days after sight||…days sight wN
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见票后…月付款…months after sight||…months sight WKPuIE:  
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同组票据set of bills /?P="j#u  
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单张汇票sola of exchange||sole of exchange 2r=A'  
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远期汇票usance bill||bill at usance (GdL(H#IL  
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长期汇票long bill 
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短期汇票short bill M _
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逾期汇票overdue bill E|Lv_4lb=  
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宽限日期days of grace :!f1| h  
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电汇telegraphic transfer （T.T） *?`:=  
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邮汇postal order||postal note （Am.）||post office order||money order [yF4_UoF  
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本票promissory note （P/N） K6.
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押汇负责书||押汇保证书letter of hypothecation l\yFx  
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副保||抵押品||付属担保物collateral security ?hS n)  
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担保书trust receipt||letter of indemnity <8Qa"<4f;  
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承兑||认付acceptance J*8fGR%  
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单张承兑general acceptance G1Cn[F;e  
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有条件承兑qualified acceptance #`/KF_a3\>  
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附条件认付conditional acceptance P}H7
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部分认付partial acceptance   jGEUl=W