[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。   cK(S{|F  
会计报表statement of account -*I
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往来帐目account current 2!+saf^-,  
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现在往来帐||存款额current accout FnFJw;:
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销货帐account sales A=S_5y  
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共同计算帐项joint account  *Fe  
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未决帐项outstanding account k1
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贷方帐项credit account||creditor account Vk>m/"  
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借方帐项debit account||debtor account p
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应付帐||应付未付帐account payable 2!u4nxZ.  
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应收帐||应收未收帐account receivable m1mA:R\zM  
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新交易||新帐new account g=T !fF=  
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未决帐||老帐old account c%N8|!e  
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现金帐cash account w*E0f?s  
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流水帐running account yt+"\d  
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暂记帐||未定帐suspense account /n 9yv  
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过期帐||延滞帐overdue account||pastdue account o IUjd  
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杂项帐户sundry account Z`?Z1SBt  
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详细帐单||明细表detail account <rO0t9OH  
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呆帐bad account (#dwIBBFt  
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会计项目title of account O[N}@%HMW  
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会计薄||帐薄account-book /``4!jU  
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营业报告书||损益计算表account of budiness||business report pwiXA{  
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借贷细帐||交验帐account rendered SMMV$;O{9  
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明细帐account stated Dlc=[kf9  
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与…银行开立一户头to open an account with $.a4Og2  
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与…银行建立交易to keep account with Fk:yj 4'  
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继续记帐to keep account VtNY~  
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与…有交易to have an account with aoLYw 9  
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作成会计帐||有往来帐项to make out an account with rf2+~B{$,  
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清算||清理债务to make up an account d)'am 3Q  
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清洁帐目||与…停止交易to close ones account with <A"T_Rk  
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结帐to close an account 6m#V=4e*  
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清理未付款to ask an account||to demand an account pYtG%<  
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结清差额to balance the account with q[6tvPfkX  
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清算to settle an account||to liquidate an account||to square an account K[tQ>C@s2  
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审查帐目||监查帐目to audit an account 8dg\_H_  
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检查帐目to examine an account *R] Ob9X  
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转入A的帐户to charge the amount to As account ;x 9_  
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以计帐方式付款to pay on account wul$lJ?tE  
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代理某人||为某人on ones account||on account of one v'R{lXE  
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为自己计算||独立帐目on ones own account gN2$;hb?  
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由某人收益并负风险on ones account and risk||for ones account and risk ! Zowe*`
 
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由某人负担for ones account||for account of one AYhWeI+  
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按某人指示||列入某人帐户by order and for account of one rF9|xgFK  
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列入5月份帐目for May account baLO~C  
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编入某中帐项下to pass to the account of||to place to the account of  9+:SS1_  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book Ro}7ERA  
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支票陈票人cheque drawer ?*oBevUnCY  
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持票人cheque holder +9^V9]{Vo  
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不记名支票cheque to bearer||bearer cheque ;;4>vF#*  
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记名支票||认人支票cheque to order O{vVW9Q  
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到期支票antedated cheque ;JuBybJb  
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未到期支票postdated cheque w@![rH6~F  
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保付支票certified cheque N9dx^+\  
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未获兑现支票，退票returned cheque kTW[)  
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横线支票crossed cheque @<TC+M5!  
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普通横线general crossing *^3&Y@  
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特别横线special crossing -=InGm\Y  
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空白支票blank cheque  NZu2D  
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失效支票，过期支票stale cheque |e_'%d&  
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普通支票open cheque wM``vx[/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X|'[\v2ld  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XS(Q)\"  
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支票换现金||兑现to cash a cheque B'-n ^';  
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清理票款to clear a cheque T0X+\&W  
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保证兑现to certify a cheque \'6%Ld5km  
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填写支票数额to fill up a cheque .k"unclT0  
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支票上划线to cross a cheque J%IKdxa  
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开发支票to make out a cheque @5h(bL EP  
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签发支票，开立支票to draw a cheque||to issue a cheque 39bw,lRPV  
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透支支票to overdraw a cheque g~
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背书支票to endorse a cheque g f<vQb|  
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请付票款||清付票款to pay a cheque||to honour a cheque K$wxiGg8P  
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支票退票to dishonour a cheque N_E)f  
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拒付支票to refuse a cheque 24k;.o  
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拒付支票to stop payment of a cheque |
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提示要求付款to present for payment ft$!u-`  
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见票即付持票人payable to bearer 1]"S?  
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支付指定人payable to order GQYB2{e >  
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已过期||无效out of date||stale 19i=kdH  
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请给出票人R/D||refer to drawer VDlP,Mm*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &X,
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文字与数字不一致words and figures differ [j?<&^SW  
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支票 vofBS   
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时间已过account closed d!y_N&z|(  
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更改处应加盖印章alterations require initials C#.27ah  
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时间已过effects not cleared TlC?
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停止付款payment stopped JTTI`b2l_  
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支票毁损cheque mutilated [@0Hmd7  
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汇款||寄钱to remit||to send money yS4nB04`=  
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寄票供取款||支票支付to send a cheque for payment Zig3WiD&  
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寄款人a remitter v"dl6%D"  
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收款人a remittee IW=%2n(<1  
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国外汇票foreign Bill ~'LoIv20j)  
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国内汇票inland Bill >ajcfG.k(  
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跟单汇票documentary bill V# JuNJ  
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空头汇票accommodation bill lht :%Ts$  
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原始汇票original bill X Zxzw*Y1J  
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改写||换新票据renewed bill Suk;##I  
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即期汇票sight bill||bill on demand ":L d}~>  
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…days after date||…days after date…日后付款 1pTQMf a  
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…months after date||…months after date…月后付款 V4|l7  
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见票后…日付款…days after sight||…days sight m"vWu0
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见票后…月付款…months after sight||…months sight ?YnB:z*eV  
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同组票据set of bills 'e7;^s  
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单张汇票sola of exchange||sole of exchange {Pe+d3Eoo  
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远期汇票usance bill||bill at usance &MGM9 zm-]  
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长期汇票long bill >\>!Q V1@  
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短期汇票short bill 3mXRLx=0>  
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逾期汇票overdue bill o*s3"Ib  
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宽限日期days of grace E7|P\^}m(f  
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电汇telegraphic transfer （T.T） 2-gI@8N PI  
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邮汇postal order||postal note （Am.）||post office order||money order [HQ Bx`3TS  
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本票promissory note （P/N） t`vIcCXqyl  
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押汇负责书||押汇保证书letter of hypothecation TAZ+2S##7  
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副保||抵押品||付属担保物collateral security $Z4IPs  
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担保书trust receipt||letter of indemnity Ixv/xI  
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承兑||认付acceptance 1IV R4:a  
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单张承兑general acceptance pt- 1>Ui  
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有条件承兑qualified acceptance HU+zzTgI  
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附条件认付conditional acceptance ,N`D{H"F  

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部分认付partial acceptance   9EKc{1 z