[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。   X^#48*"a  
会计报表statement of account @"-<m|lM  
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往来帐目account current xA#B1qbw  
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现在往来帐||存款额current accout m;lwMrY\7>  
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销货帐account sales "0+_P{w+  
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共同计算帐项joint account f GE+DjeA  
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未决帐项outstanding account |dpOE<f[  
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贷方帐项credit account||creditor account  W *0XV  
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借方帐项debit account||debtor account %+ig7a:  
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应付帐||应付未付帐account payable pMYEL  
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应收帐||应收未收帐account receivable muo(bR8  
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新交易||新帐new account pvQw+jX  
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未决帐||老帐old account v$s3f|Y  
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现金帐cash account YwQxN"  
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流水帐running account ~dC)EG  
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暂记帐||未定帐suspense account 6A;V[3  
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过期帐||延滞帐overdue account||pastdue account c^><^LGb  
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杂项帐户sundry account GL_YT.(!  
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详细帐单||明细表detail account ' 7+x,TszI  
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呆帐bad account I?uU}
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会计项目title of account ^90';ACFy  
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会计薄||帐薄account-book LQ`s>q  
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营业报告书||损益计算表account of budiness||business report jzI70+ E  
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借贷细帐||交验帐account rendered ~7+7{9g  
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明细帐account stated Ok2KTsVl  
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与…银行开立一户头to open an account with #%O|P&rA  
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与…银行建立交易to keep account with cWjb149@)  
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继续记帐to keep account $9+|_[ ]v.  
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与…有交易to have an account with SQ
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作成会计帐||有往来帐项to make out an account with mS
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清算||清理债务to make up an account x1H1[0w,i  
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清洁帐目||与…停止交易to close ones account with W*S}^6ZT`  
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结帐to close an account A,67)li3  
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清理未付款to ask an account||to demand an account yq.<,b=87  
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结清差额to balance the account with <*JFY%y"  
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清算to settle an account||to liquidate an account||to square an account P5Lb)9_Jw  
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审查帐目||监查帐目to audit an account UE9RrfdN  
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检查帐目to examine an account o|:c{pwq  
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转入A的帐户to charge the amount to As account R [ZY;g:p  
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以计帐方式付款to pay on account [)+wke9  
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代理某人||为某人on ones account||on account of one 3rVfBz  
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为自己计算||独立帐目on ones own account Hr_5N,  
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由某人收益并负风险on ones account and risk||for ones account and risk *b'4>U  
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由某人负担for ones account||for account of one =cpUc]~  
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按某人指示||列入某人帐户by order and for account of one rD+mI/_J`  
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列入5月份帐目for May account O1D|T"@  
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编入某中帐项下to pass to the account of||to place to the account of FsO_|r  

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寄出清算书to send in an account||to send in render an account ^@3,/dH1 t  
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支票薄cheque book k".kbwcaF  
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支票陈票人cheque drawer M^*\$K%  
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持票人cheque holder h%U}Y5Ps~  
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不记名支票cheque to bearer||bearer cheque RC}m]!Uz  
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记名支票||认人支票cheque to order ; PncJe5
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到期支票antedated cheque N8pV[\f  
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未到期支票postdated cheque
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保付支票certified cheque d!w3LwZ  
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未获兑现支票，退票returned cheque qEuO@
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横线支票crossed cheque q\}+]|nGs  
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普通横线general crossing ;}iB9 Tl  
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特别横线special crossing qC{JsX`~  
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空白支票blank cheque RYA@{.O  
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失效支票，过期支票stale cheque R2n 2mQ<  
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普通支票open cheque uf90  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k`Ifl)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {='Bd6_=  
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支票换现金||兑现to cash a cheque hK{H7Ey*  
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清理票款to clear a cheque =K18|Q0m  
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保证兑现to certify a cheque I7oA7@zv  
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填写支票数额to fill up a cheque 0mujf  
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支票上划线to cross a cheque )rK2%\Z  
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开发支票to make out a cheque \4q|Qno8  
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签发支票，开立支票to draw a cheque||to issue a cheque O`9c!_lis  
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透支支票to overdraw a cheque din,yHu~  
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背书支票to endorse a cheque x3=1/#9  
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请付票款||清付票款to pay a cheque||to honour a cheque 172G  
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支票退票to dishonour a cheque D=-}&w_T"  
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拒付支票to refuse a cheque ^-_*@e*JE  
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拒付支票to stop payment of a cheque - I|xW  
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提示要求付款to present for payment OOqT0wN  
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见票即付持票人payable to bearer i)o;,~ee  
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支付指定人payable to order N'v3 |g  
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已过期||无效out of date||stale =Z^5'h~  
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请给出票人R/D||refer to drawer G)Gp}4gV}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ay16/7h@hi  
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文字与数字不一致words and figures differ ,9P-<P  
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支票 ?"x4u#x  
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时间已过account closed ic2D$`M  
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更改处应加盖印章alterations require initials z#tIa  
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时间已过effects not cleared }'oU/@yG  
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停止付款payment stopped 2*NPK}  
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支票毁损cheque mutilated tu -a`h_NJ  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment W:r[o%B  
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寄款人a remitter |bnd92fvks  
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收款人a remittee Z0<Vss  
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国外汇票foreign Bill
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国内汇票inland Bill zIc6L3w $  
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跟单汇票documentary bill P27Ot1px  
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空头汇票accommodation bill $JFjR@j  
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原始汇票original bill DI0& _,  
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改写||换新票据renewed bill A;Uc&
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即期汇票sight bill||bill on demand ( fFrX_K]  
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…days after date||…days after date…日后付款 ?O25k!7  
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…months after date||…months after date…月后付款 e{8C0=  
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见票后…日付款…days after sight||…days sight _kD5pC =  
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见票后…月付款…months after sight||…months sight XU'(^Y8Imz  
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同组票据set of bills ;8H&FsR  
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单张汇票sola of exchange||sole of exchange i7H([b<_m  
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远期汇票usance bill||bill at usance +aL6 $  
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长期汇票long bill nu^@}|UG  
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短期汇票short bill y1`%3\  
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逾期汇票overdue bill ;$eY#ypx  
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宽限日期days of grace n_sV>$f-u  
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电汇telegraphic transfer （T.T） PR;Bxy  
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邮汇postal order||postal note （Am.）||post office order||money order 5P*jGOg.  
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本票promissory note （P/N） 89[/UxM)  
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押汇负责书||押汇保证书letter of hypothecation b#709VHm  
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副保||抵押品||付属担保物collateral security 0>Kgz!I  
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担保书trust receipt||letter of indemnity V\Lh(zPt  
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承兑||认付acceptance e{: -N  
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单张承兑general acceptance D<Z\6)|%I  
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有条件承兑qualified acceptance <Rt0 V%}-  
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附条件认付conditional acceptance j9 7c@  
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部分认付partial acceptance   ZB}zT9JaE