[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。   4R&*&GZ#  
会计报表statement of account 8A2if9E3  
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往来帐目account current $.oOG"u0]  
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现在往来帐||存款额current accout uz*d^gr}  
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销货帐account sales -1Djo: y  
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共同计算帐项joint account )r ULT$;i@  
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未决帐项outstanding account riID,aut  
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贷方帐项credit account||creditor account q#;BhP c  
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借方帐项debit account||debtor account Y;8 >=0ye  
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应付帐||应付未付帐account payable /^J2B8y  
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应收帐||应收未收帐account receivable zEy&4Kl{+  
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新交易||新帐new account for{  
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未决帐||老帐old account n<E.Em1  
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现金帐cash account S9J5(lYv~N  
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流水帐running account z4g+2f7h-X  
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暂记帐||未定帐suspense account r]0(qg  
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过期帐||延滞帐overdue account||pastdue account u^l*5F%DK  
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杂项帐户sundry account qp\BV#E  
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详细帐单||明细表detail account R>*g\}9Zh3  
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呆帐bad account z>|)ieL  
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会计项目title of account \e|U9;Mf  
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会计薄||帐薄account-book s@s/'^`  
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营业报告书||损益计算表account of budiness||business report $3 4j6;oN  
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借贷细帐||交验帐account rendered ]\BUoQ7I/  
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明细帐account stated T^<>Xiam  
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与…银行开立一户头to open an account with 9Mp$8-=>7  
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与…银行建立交易to keep account with nP~({:l8X  
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继续记帐to keep account |wE3UWsy  
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与…有交易to have an account with 3l<S}k@M)  
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作成会计帐||有往来帐项to make out an account with ;{[>&4  
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清算||清理债务to make up an account 3=Ec"  
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清洁帐目||与…停止交易to close ones account with |IoB?^_h  
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结帐to close an account \AUI|M;'  
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清理未付款to ask an account||to demand an account @4(k(  
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结清差额to balance the account with depYqYK7G  
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清算to settle an account||to liquidate an account||to square an account YJS{ i  
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审查帐目||监查帐目to audit an account Uq_j\A;c  
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检查帐目to examine an account CSbI85F  
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转入A的帐户to charge the amount to As account )yY6rI;:  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one m|=Ecu  
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为自己计算||独立帐目on ones own account U7xmC  
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由某人收益并负风险on ones account and risk||for ones account and risk 4` Nt{  
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由某人负担for ones account||for account of one sC00un%  
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按某人指示||列入某人帐户by order and for account of one .yT8NTu~0j  
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列入5月份帐目for May account 'tN25$=V&W  
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编入某中帐项下to pass to the account of||to place to the account of 0Iud$Lu  
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寄出清算书to send in an account||to send in render an account H?}[r)|(3i  
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支票薄cheque book $(s\{(Wn  
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支票陈票人cheque drawer h@7FY  
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持票人cheque holder 9[v1h,L  
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不记名支票cheque to bearer||bearer cheque H@X oqgI  
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记名支票||认人支票cheque to order {qKxz9.y  
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到期支票antedated cheque [~W`E1,  
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未到期支票postdated cheque [MX;,%;;  
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保付支票certified cheque 2R@ %Y/  
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未获兑现支票，退票returned cheque vjK, I9  
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横线支票crossed cheque 'h*Zc}Q:  
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普通横线general crossing 31XU7
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特别横线special crossing v]bA Wo  
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空白支票blank cheque :kp0EiJ  
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失效支票，过期支票stale cheque *Mi6  
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普通支票open cheque C4_t_N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "jGe^+9uT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q-Y@)Mf~?0  
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支票换现金||兑现to cash a cheque zjWyGt(Q  
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清理票款to clear a cheque }rxFS <j  
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保证兑现to certify a cheque fiqj;GW  
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填写支票数额to fill up a cheque EEg O  
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支票上划线to cross a cheque faJ8zX  
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开发支票to make out a cheque :\T_'Shq  
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签发支票，开立支票to draw a cheque||to issue a cheque u"joCZ7`kG  
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透支支票to overdraw a cheque W.sD2f  
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背书支票to endorse a cheque n7'<3t  
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请付票款||清付票款to pay a cheque||to honour a cheque ^W{eO@  
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支票退票to dishonour a cheque _2xuzmz0  
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拒付支票to refuse a cheque $jDD0
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拒付支票to stop payment of a cheque ]*;RHy9  
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提示要求付款to present for payment jR}*bIzv  
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见票即付持票人payable to bearer vHoT@E#}'  
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支付指定人payable to order d;IJ0xB+by  
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已过期||无效out of date||stale _q2`m  
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请给出票人R/D||refer to drawer i@sCMCu6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0fEZD$  
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文字与数字不一致words and figures differ |rG8E;>  
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支票 w;g)Iy6x  
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时间已过account closed Ta!m%=8  
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更改处应加盖印章alterations require initials ([z<TS#Md  
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时间已过effects not cleared A@fshWrl%  
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停止付款payment stopped ?ZD{e|:u  
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支票毁损cheque mutilated ~50 y-  
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汇款||寄钱to remit||to send money >"m@qkh  
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寄票供取款||支票支付to send a cheque for payment RLeSA\di  
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寄款人a remitter @pEO@bbg>  
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收款人a remittee 2rE~V.)%  
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国外汇票foreign Bill 0'`8HP  
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国内汇票inland Bill Wvzzjcr(j  
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跟单汇票documentary bill dp%pbn6w  
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空头汇票accommodation bill 2q#$?qs_b  
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原始汇票original bill =gj]R  
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改写||换新票据renewed bill A[b'MNsv  
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即期汇票sight bill||bill on demand ,
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…days after date||…days after date…日后付款 wM|-u/9+  
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…months after date||…months after date…月后付款 G1D(-X4ALZ  
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见票后…日付款…days after sight||…days sight  l[ L{m7  
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见票后…月付款…months after sight||…months sight wOOPuCw?  
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同组票据set of bills 3Y=S^*ztd  
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单张汇票sola of exchange||sole of exchange & MAIm56~  
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远期汇票usance bill||bill at usance YT-t$QyL  
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长期汇票long bill "=qdBG9  
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短期汇票short bill SX;
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逾期汇票overdue bill GSMP)8W  
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宽限日期days of grace =LuA[g  
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电汇telegraphic transfer （T.T） u[cbRn,W  
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邮汇postal order||postal note （Am.）||post office order||money order  vH `u  
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本票promissory note （P/N） 398%16}  
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押汇负责书||押汇保证书letter of hypothecation Mj[v _&N  
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副保||抵押品||付属担保物collateral security 4,uH 4[7  

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担保书trust receipt||letter of indemnity U|iSJ%K  
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承兑||认付acceptance i9+V<'h  
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单张承兑general acceptance VNaa(Q  
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有条件承兑qualified acceptance qksN {t  
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附条件认付conditional acceptance O+c@B}[!  
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部分认付partial acceptance   IL`5RZi1