[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。   Mb|a+,:>3  
会计报表statement of account p93r'&Q  
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往来帐目account current jHE}qE~>5  
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现在往来帐||存款额current accout }@'$b<!B  
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销货帐account sales )_syZ1j  
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共同计算帐项joint account cu7hBfj  
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未决帐项outstanding account Wuc S:8#|  
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贷方帐项credit account||creditor account *4Thd:7 `  
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借方帐项debit account||debtor account W=^#v  
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应付帐||应付未付帐account payable VRWAm>u  
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应收帐||应收未收帐account receivable jSh5!6O
  
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新交易||新帐new account r?
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未决帐||老帐old account #I{h\x><?  
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现金帐cash account 1-%fo~!l  
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流水帐running account jqWu  
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暂记帐||未定帐suspense account q.KG^=10  
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过期帐||延滞帐overdue account||pastdue account k$R~R-'  
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杂项帐户sundry account prC;L*~8  
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详细帐单||明细表detail account :#LLo}LKp  
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呆帐bad account opY@RJ]  
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会计项目title of account ^ssK  
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会计薄||帐薄account-book 8>trS=;n  
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营业报告书||损益计算表account of budiness||business report q$ZHd  
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借贷细帐||交验帐account rendered T_i:}ul  
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明细帐account stated FK:;e lZ  
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与…银行开立一户头to open an account with Keuf9u  
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与…银行建立交易to keep account with aUzBV\Yd}  
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继续记帐to keep account bP8Sj16q  
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与…有交易to have an account with dq7x3v^"ZG  
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作成会计帐||有往来帐项to make out an account with 8 BY j  
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清算||清理债务to make up an account b o0^3]Z  
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清洁帐目||与…停止交易to close ones account with Ipf|")*  
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结帐to close an account 0]>u)%  
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清理未付款to ask an account||to demand an account %u`8minCt  
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结清差额to balance the account with R?v>Q` Qi  
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清算to settle an account||to liquidate an account||to square an account M8INk,si  
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审查帐目||监查帐目to audit an account /+8JCp   
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检查帐目to examine an account 0T@Zb={  
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转入A的帐户to charge the amount to As account E_Im^a  
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以计帐方式付款to pay on account s<*XNNE7  
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代理某人||为某人on ones account||on account of one |B.0T dF  
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为自己计算||独立帐目on ones own account c05TsMF&O  
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由某人收益并负风险on ones account and risk||for ones account and risk pV.
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由某人负担for ones account||for account of one y(Y!?X I  
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按某人指示||列入某人帐户by order and for account of one 5:O-tgig.  
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列入5月份帐目for May account O_$m!5ug  
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编入某中帐项下to pass to the account of||to place to the account of (EK"V';  
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寄出清算书to send in an account||to send in render an account r;>*_Oc7g  
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支票薄cheque book GN
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支票陈票人cheque drawer >wb'QzF:  
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持票人cheque holder Q i_>
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不记名支票cheque to bearer||bearer cheque b'J'F;zh>  
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记名支票||认人支票cheque to order ,oaw0Vw  
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到期支票antedated cheque Yu?95qktP  
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未到期支票postdated cheque -:30:oq  
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保付支票certified cheque z|asa*  
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未获兑现支票，退票returned cheque }Z{=|rVE  
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横线支票crossed cheque #+$G=pS'v  
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普通横线general crossing y]J89  
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特别横线special crossing p"l3e9&'j  
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空白支票blank cheque SVv;q?jZ  
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失效支票，过期支票stale cheque }?z@rt^  
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普通支票open cheque *uo'VJI7_,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |N}P(GF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EL8NZ%:v:  
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支票换现金||兑现to cash a cheque z I+\Oll#Q  
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清理票款to clear a cheque /9zE^YcT  
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保证兑现to certify a cheque n>A98NQ  
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填写支票数额to fill up a cheque ]S(%[|  
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支票上划线to cross a cheque 9*E7}b,  
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开发支票to make out a cheque -s|}Rh?Y  
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签发支票，开立支票to draw a cheque||to issue a cheque OvUI@,Ef  
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透支支票to overdraw a cheque sf]s",t~J  
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背书支票to endorse a cheque Ndo a4L)$  
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请付票款||清付票款to pay a cheque||to honour a cheque cZ(elZ0~  
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支票退票to dishonour a cheque B%KG3]  
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拒付支票to refuse a cheque "
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拒付支票to stop payment of a cheque WWL4`s  
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提示要求付款to present for payment P
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见票即付持票人payable to bearer w~#nYM=fP!  
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支付指定人payable to order 0Qv T
 
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已过期||无效out of date||stale \`ZW* EtPI  
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请给出票人R/D||refer to drawer 4O:W#bx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vsL[*OeI  
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文字与数字不一致words and figures differ 5@hNnh16  
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支票 k<RZKwQc  
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时间已过account closed }|B=h  
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更改处应加盖印章alterations require initials |v[Rp =?]  
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时间已过effects not cleared .bVmqR`  
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停止付款payment stopped <!pQ  
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支票毁损cheque mutilated u*7Z~R  
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汇款||寄钱to remit||to send money fbFX4?-  
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寄票供取款||支票支付to send a cheque for payment * MM[u75  
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寄款人a remitter (-NHxo  
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收款人a remittee x'Pi5NRE  
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国外汇票foreign Bill )'Wb&A'  
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国内汇票inland Bill Ufo>|A 6;$  
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跟单汇票documentary bill iRG?# "  
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空头汇票accommodation bill v&g0ta@
 
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原始汇票original bill [ neXFp}S  
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改写||换新票据renewed bill j2h[70fWC  
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即期汇票sight bill||bill on demand r) 1Z(tl  
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…days after date||…days after date…日后付款 (}!C4S3#  
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…months after date||…months after date…月后付款 AyE\fY5  
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见票后…日付款…days after sight||…days sight N~=A  
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见票后…月付款…months after sight||…months sight ]!YtH]
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同组票据set of bills Sn3:x5H,l  
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单张汇票sola of exchange||sole of exchange Kf7WcJ4b  
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远期汇票usance bill||bill at usance 5K56!*Y  
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长期汇票long bill G`]w? Di4  
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短期汇票short bill *FgJ|y6gk  
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逾期汇票overdue bill z[!x:# q8`  
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宽限日期days of grace |KG&HNfP-  
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电汇telegraphic transfer （T.T） RR25Q.c  
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邮汇postal order||postal note （Am.）||post office order||money order $iMC/Kym  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation 8$~3ra  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity !t-K<'  
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承兑||认付acceptance k=uZ=tUft*  
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单张承兑general acceptance 1X:&*a"5  
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有条件承兑qualified acceptance #O|lfl>}  
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附条件认付conditional acceptance aL)Hv k:  
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部分认付partial acceptance   9.-47|-9C