[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。   :PaFC{O)*  
会计报表statement of account X|wXTecg*|  
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往来帐目account current 7_/.a9$G  
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现在往来帐||存款额current accout u;:N 4d=f'  
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销货帐account sales _H8)O2mJ  
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共同计算帐项joint account ]yVB6
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未决帐项outstanding account 1 )j%]zd2  
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贷方帐项credit account||creditor account D1O7S]j  
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借方帐项debit account||debtor account XLbrE|0A?  
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应付帐||应付未付帐account payable ypd  
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应收帐||应收未收帐account receivable "msg./iC  
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新交易||新帐new account eNNgxQw>m  
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未决帐||老帐old account {G{@bUG]p  
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现金帐cash account z!L0j+  
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流水帐running account X"1<G3m4  
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暂记帐||未定帐suspense account ~!nd'{{9  
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过期帐||延滞帐overdue account||pastdue account *nC,=2  
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杂项帐户sundry account IIR?@/q  

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详细帐单||明细表detail account QJE-$ :  
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呆帐bad account pnG8c<  
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会计项目title of account i| O7nB@  
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会计薄||帐薄account-book *h%G4M  
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营业报告书||损益计算表account of budiness||business report ,Df36-74v5  
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借贷细帐||交验帐account rendered R _Y&Y-  
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明细帐account stated _Kj.  
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与…银行开立一户头to open an account with #]N9/Hij#g  
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与…银行建立交易to keep account with -}sya1(<8  
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继续记帐to keep account !dH&IEP~  
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与…有交易to have an account with $Ig,cTR.b  
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作成会计帐||有往来帐项to make out an account with FxX3Pq8h  
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清算||清理债务to make up an account &RrQ()<as  
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清洁帐目||与…停止交易to close ones account with 6<$|;w-OV  
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结帐to close an account B/hHkOoo  
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清理未付款to ask an account||to demand an account mVAm^JK  
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结清差额to balance the account with }n%Rl\p  
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清算to settle an account||to liquidate an account||to square an account HHTsHb{7  
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审查帐目||监查帐目to audit an account dd7nO :]  
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检查帐目to examine an account ,wi=!KzX  
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转入A的帐户to charge the amount to As account @H%=%ZwpO  
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以计帐方式付款to pay on account  5vF}F^  
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代理某人||为某人on ones account||on account of one q[OTaSQ~u^  
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为自己计算||独立帐目on ones own account UnWGMo?JEi  
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由某人收益并负风险on ones account and risk||for ones account and risk 7 Y >`-\  
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由某人负担for ones account||for account of one )
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按某人指示||列入某人帐户by order and for account of one r%,H*DOu  
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列入5月份帐目for May account n1>,#|#  
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编入某中帐项下to pass to the account of||to place to the account of .y7)XLC  
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寄出清算书to send in an account||to send in render an account TA0D{
  
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支票薄cheque book t+ S
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支票陈票人cheque drawer Q-`{PJ(p  
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持票人cheque holder P*SCHe'  
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不记名支票cheque to bearer||bearer cheque m(Y.X=E
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记名支票||认人支票cheque to order *t.q m5h  
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到期支票antedated cheque mLg{6qm(q  
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未到期支票postdated cheque 9fNu?dE   
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保付支票certified cheque >I4p9y(u  
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未获兑现支票，退票returned cheque [0&'cu>  
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横线支票crossed cheque x6^l6N  
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普通横线general crossing ^kn^CI6  
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特别横线special crossing JiFA]M`^Q  
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空白支票blank cheque o"p^/'ri  
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失效支票，过期支票stale cheque =)I"wR"v$  
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普通支票open cheque .u1X+P7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :qK
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mxQR4"]jY  
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支票换现金||兑现to cash a cheque egm)a   
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清理票款to clear a cheque ?c!:81+\  
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保证兑现to certify a cheque b~7Jh:%@;  
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填写支票数额to fill up a cheque C+w__gO&r  
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支票上划线to cross a cheque <FY&h#  
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开发支票to make out a cheque rH&G<o&,  
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签发支票，开立支票to draw a cheque||to issue a cheque rK7W(D
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透支支票to overdraw a cheque z8HsYf(!  
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背书支票to endorse a cheque $Pxb1E  
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请付票款||清付票款to pay a cheque||to honour a cheque  ~,"N[Q  
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支票退票to dishonour a cheque 8d!GZgC8R  
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拒付支票to refuse a cheque }aF  
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拒付支票to stop payment of a cheque i?>tgmu.  
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提示要求付款to present for payment IA4N@ijRxh  
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见票即付持票人payable to bearer ba3*]01Yb  
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支付指定人payable to order nirDMw[  
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已过期||无效out of date||stale =dZHYO^
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请给出票人R/D||refer to drawer q_V0+
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UAn&\8g_  
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文字与数字不一致words and figures differ =Yz'D|=t  
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支票 1oiRWRe  
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时间已过account closed cxIk<&i~(  
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更改处应加盖印章alterations require initials x3 >  
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时间已过effects not cleared lf(`SYQnOY  
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停止付款payment stopped TaE~s  
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支票毁损cheque mutilated #@HF<'H}mu  
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汇款||寄钱to remit||to send money t>=fTkB  
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寄票供取款||支票支付to send a cheque for payment i4Lc$20?d  
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寄款人a remitter LUB${0BrA  
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收款人a remittee )e5 @  
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国外汇票foreign Bill _XCOSomL`  
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国内汇票inland Bill Pj}66.  
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跟单汇票documentary bill ~e6Brq  
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空头汇票accommodation bill hjZKUMG(k  
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原始汇票original bill nBk)WX&[K  
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改写||换新票据renewed bill d_IAs  
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即期汇票sight bill||bill on demand 8F'x=lIO  
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…days after date||…days after date…日后付款 iyg*Xbmi~.  
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…months after date||…months after date…月后付款 .ev?"!Vpp9  
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见票后…日付款…days after sight||…days sight 2 AMo:Jqv  
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见票后…月付款…months after sight||…months sight U|IzXQX(  
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同组票据set of bills " thdPZ  
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单张汇票sola of exchange||sole of exchange _no*k?o*  
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远期汇票usance bill||bill at usance T
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长期汇票long bill 
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短期汇票short bill ,Ge
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逾期汇票overdue bill Wa{`VS  
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宽限日期days of grace Ezd_`_@R  
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电汇telegraphic transfer （T.T） /}b03  
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邮汇postal order||postal note （Am.）||post office order||money order 4R1<nZ"e~  
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本票promissory note （P/N） #W4dkCd(pF  
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押汇负责书||押汇保证书letter of hypothecation "Q@ronP(~  
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副保||抵押品||付属担保物collateral security [+n*~
  
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担保书trust receipt||letter of indemnity oAODp!_c  
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承兑||认付acceptance ib#KpEk  
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单张承兑general acceptance ?PeJlp
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有条件承兑qualified acceptance S"NqM[W
 
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附条件认付conditional acceptance riY~%9iV'  
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部分认付partial acceptance   Dp,L/1GQ8