[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。   4uoZw3 O  
会计报表statement of account q%kCTw  
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往来帐目account current +CBN[/Z^i  
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现在往来帐||存款额current accout IL.bwtpQD  
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销货帐account sales 3R%JmLM+R9  
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共同计算帐项joint account LZ_VLW9wE  
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未决帐项outstanding account # !O)-dyF  
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贷方帐项credit account||creditor account _4Eq_w`  
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借方帐项debit account||debtor account ]FVJQS2h  
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应付帐||应付未付帐account payable 7=?!B#hm!  
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应收帐||应收未收帐account receivable y]@JkF(  
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新交易||新帐new account B6IKD  
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未决帐||老帐old account BrSvkce  
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现金帐cash account "!vY{9,  
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流水帐running account (SW6?5  
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暂记帐||未定帐suspense account J2x}@p  
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过期帐||延滞帐overdue account||pastdue account @R`6jS_gK  
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杂项帐户sundry account !$1qnsz  
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详细帐单||明细表detail account sdO8;v>  
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呆帐bad account  z6J12tu  
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会计项目title of account 6|q"lS*$S  
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会计薄||帐薄account-book ;rT/gwg!  
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营业报告书||损益计算表account of budiness||business report tgCp2`n  
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借贷细帐||交验帐account rendered S[9b I&C  
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明细帐account stated Y1r'\@L w  
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与…银行开立一户头to open an account with lGp:rw`
 
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与…银行建立交易to keep account with H(n fHp.3  
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继续记帐to keep account y'2w*?  
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与…有交易to have an account with E%E`\mF D  
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作成会计帐||有往来帐项to make out an account with >clVV6B  
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清算||清理债务to make up an account ?$A)lWk(  
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清洁帐目||与…停止交易to close ones account with ;dZZOocV1  
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结帐to close an account ?T%"Jgy8  
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清理未付款to ask an account||to demand an account \hlS?uD\  
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结清差额to balance the account with h8M}}   
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清算to settle an account||to liquidate an account||to square an account `3K."/N6c  
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审查帐目||监查帐目to audit an account Yqu/_6wLx  
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检查帐目to examine an account {Ho_U&<  
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转入A的帐户to charge the amount to As account z:O:g?A  
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以计帐方式付款to pay on account M!VW/vdywL  
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代理某人||为某人on ones account||on account of one SZxnYVY  
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为自己计算||独立帐目on ones own account n%vmo f  
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由某人收益并负风险on ones account and risk||for ones account and risk Yv
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由某人负担for ones account||for account of one ZS&+<kGD  
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按某人指示||列入某人帐户by order and for account of one _>t6]?*  
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列入5月份帐目for May account 8js1m55KT  
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编入某中帐项下to pass to the account of||to place to the account of u3 4.   
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寄出清算书to send in an account||to send in render an account Wjd_|Kui  
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支票薄cheque book M"OCwBT U  
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支票陈票人cheque drawer vWYU'
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持票人cheque holder <q4<3A  
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不记名支票cheque to bearer||bearer cheque `jGG^w3  
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记名支票||认人支票cheque to order #t&L}=G{%  
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到期支票antedated cheque @B>pPCowa  
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未到期支票postdated cheque AUm5$;o,/  
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保付支票certified cheque U{&gV~  
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未获兑现支票，退票returned cheque 9.l*#A^  
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横线支票crossed cheque Ibu  5  
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普通横线general crossing [|APMMYK1  
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特别横线special crossing RfzYoBN  
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空白支票blank cheque Zd8`95  
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失效支票，过期支票stale cheque F4=V*/7  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J3_Ou2cF`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5odXT *n  
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支票换现金||兑现to cash a cheque nG0R1<  
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清理票款to clear a cheque W}M3z  
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保证兑现to certify a cheque T}59m;I  
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填写支票数额to fill up a cheque OxN[w|2\4  
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支票上划线to cross a cheque bD.KD)5  
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开发支票to make out a cheque 1@n'6!]6O  
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签发支票，开立支票to draw a cheque||to issue a cheque izs=5
 
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透支支票to overdraw a cheque
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背书支票to endorse a cheque Wg,7k9I  
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请付票款||清付票款to pay a cheque||to honour a cheque l+j !CvtI  
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支票退票to dishonour a cheque \&47u1B  
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拒付支票to refuse a cheque EvH/d4V;  
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拒付支票to stop payment of a cheque sR/y|  
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提示要求付款to present for payment ~'F.tB  
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见票即付持票人payable to bearer 2_ 1RJ
 
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支付指定人payable to order ix$ ^1(  
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已过期||无效out of date||stale 'n=bQ"bQu  
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请给出票人R/D||refer to drawer l(Dr@LB~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }zxf~41  
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文字与数字不一致words and figures differ $-u c#57  
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支票 IaQm)"Z  
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时间已过account closed }V*
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更改处应加盖印章alterations require initials X)6G:cD  
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时间已过effects not cleared {&XTa`C  
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停止付款payment stopped ]f?r@U'AS|  
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支票毁损cheque mutilated he/rt#  
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汇款||寄钱to remit||to send money D\+x/r?-I  
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寄票供取款||支票支付to send a cheque for payment DTuco9yr[  
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寄款人a remitter ^|6 #Vx  
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收款人a remittee !vRN'/(Vyu  
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国外汇票foreign Bill d}fd^x/  
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国内汇票inland Bill -T1R}ew*t  
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跟单汇票documentary bill #o[n.  
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空头汇票accommodation bill K3h];F!^  
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原始汇票original bill ) ?kbHm  
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改写||换新票据renewed bill Gs|a$^ V|o  
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即期汇票sight bill||bill on demand ? eI)m  
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…days after date||…days after date…日后付款 J0e
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…months after date||…months after date…月后付款 Wt!;Y,1s  
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见票后…日付款…days after sight||…days sight bzZdj6>kX  
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见票后…月付款…months after sight||…months sight C'l\4ij)7  
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同组票据set of bills T Q/#  
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单张汇票sola of exchange||sole of exchange em^2\*sxpA  
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远期汇票usance bill||bill at usance hN1[*cF  
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长期汇票long bill b^8"EBo  
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短期汇票short bill a
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逾期汇票overdue bill |?' gT"#  
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宽限日期days of grace ;4oKF7]  
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电汇telegraphic transfer （T.T） S|@ Y !  
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邮汇postal order||postal note （Am.）||post office order||money order 9x8Ai  
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本票promissory note （P/N） 1tpt433  
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押汇负责书||押汇保证书letter of hypothecation <lSo7NkR  
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副保||抵押品||付属担保物collateral security P'Jb')m  
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担保书trust receipt||letter of indemnity gD6BPW~0  
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承兑||认付acceptance _Q\u-VN*hv  
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单张承兑general acceptance Fko N+\d  
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有条件承兑qualified acceptance K~z9b4a>  
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附条件认付conditional acceptance v*e=oyx[  
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部分认付partial acceptance    _$4vk