[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。   C) s5D  
会计报表statement of account j (d~aqW  
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往来帐目account current }X6m:#6  
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现在往来帐||存款额current accout C!!M%P  
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销货帐account sales ITBE|b  
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共同计算帐项joint account d0ksG$  
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未决帐项outstanding account Kc-W&?~y#1  
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贷方帐项credit account||creditor account AkV#J, 3LC  
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借方帐项debit account||debtor account M2Qr(K|  
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应付帐||应付未付帐account payable Y3b *a".X  
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应收帐||应收未收帐account receivable ZE}}W_  
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新交易||新帐new account :o3N;*o>)0  
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未决帐||老帐old account {wKB;?fUvk  
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现金帐cash account Zy/_ E@C}u  
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流水帐running account xJe%f\UDu  
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暂记帐||未定帐suspense account @yYkti;4-  
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过期帐||延滞帐overdue account||pastdue account ^2rN>k,?  
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杂项帐户sundry account 8s@3hXD&
 
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详细帐单||明细表detail account flx(HJK  
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呆帐bad account QT}tvm@PMq  
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会计项目title of account [}m[)L\  
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会计薄||帐薄account-book uxz^/Gk  
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营业报告书||损益计算表account of budiness||business report  p#tI;"\y  
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借贷细帐||交验帐account rendered E{(;@PzE  
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明细帐account stated
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与…银行开立一户头to open an account with ?JUe uNs9  
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与…银行建立交易to keep account with h+ ,@G,|D  
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继续记帐to keep account 2AdDIVYC  
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与…有交易to have an account with GvAb`c=  
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作成会计帐||有往来帐项to make out an account with /wv0i3_e  
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清算||清理债务to make up an account EM_d8o)`B  
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清洁帐目||与…停止交易to close ones account with TqQ[_RKg2  
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结帐to close an account @VI@fN  
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清理未付款to ask an account||to demand an account jWgX_//!  
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结清差额to balance the account with z9"U!A4  
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清算to settle an account||to liquidate an account||to square an account Bp{Ri_&A  
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审查帐目||监查帐目to audit an account A(XKyE
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检查帐目to examine an account d5-qZ{W  
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转入A的帐户to charge the amount to As account 1*7@BP5  
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以计帐方式付款to pay on account ,,T
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代理某人||为某人on ones account||on account of one t,'<gI
 
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为自己计算||独立帐目on ones own account ]^
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由某人收益并负风险on ones account and risk||for ones account and risk T
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由某人负担for ones account||for account of one \v/[6&|X0s  
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按某人指示||列入某人帐户by order and for account of one 28nFR r  
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列入5月份帐目for May account W>LR\]Ti@  
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编入某中帐项下to pass to the account of||to place to the account of cnLro  
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寄出清算书to send in an account||to send in render an account ~5g~;f[4  
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支票薄cheque book <QvOs@i*  
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支票陈票人cheque drawer n*$ g]G$  
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持票人cheque holder ww/Uzv  
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不记名支票cheque to bearer||bearer cheque &FD>&WRV  
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记名支票||认人支票cheque to order ZW}_DT0  
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到期支票antedated cheque Ned
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未到期支票postdated cheque &vJH$R  
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保付支票certified cheque /\Ef%@  
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未获兑现支票，退票returned cheque +H.`MZ=  
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横线支票crossed cheque q@&6#B  
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普通横线general crossing y^k$Us  
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特别横线special crossing <[phnU^ 8  
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空白支票blank cheque phK/  
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失效支票，过期支票stale cheque qLCR] _*  
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普通支票open cheque ~@!bsLSMU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H.;Q+A,8^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5tnlrqC  
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支票换现金||兑现to cash a cheque KXrjqqXs  
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清理票款to clear a cheque /xQTxh1;K  
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保证兑现to certify a cheque [WJ+h~~ o  
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填写支票数额to fill up a cheque dQvcXl]  
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支票上划线to cross a cheque [UR-I0 s!/  
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开发支票to make out a cheque 5G#n"}T  
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签发支票，开立支票to draw a cheque||to issue a cheque ]GS bjHsO  
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透支支票to overdraw a cheque PnTu  
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背书支票to endorse a cheque dr(*T  
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请付票款||清付票款to pay a cheque||to honour a cheque =l6mL+C  
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支票退票to dishonour a cheque u, ff>/1  
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拒付支票to refuse a cheque qM`}{ /i  
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拒付支票to stop payment of a cheque 7/H)Az@i45  
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提示要求付款to present for payment ixFi{_  
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见票即付持票人payable to bearer 2iOV/=+  
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支付指定人payable to order M7T5 ~/4  
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已过期||无效out of date||stale r" y.KD^  
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请给出票人R/D||refer to drawer -~1~I e2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }j%5t ~Qa  
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文字与数字不一致words and figures differ tA;}h7/Lc~  
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支票 u_enqC3  
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时间已过account closed ! mHO$bQ"  
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更改处应加盖印章alterations require initials pP_LR ks}  
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时间已过effects not cleared @]j1:PN-  
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停止付款payment stopped +>,I1{u%&  
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支票毁损cheque mutilated _f83-':W6  
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汇款||寄钱to remit||to send money e+WNk 2  
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寄票供取款||支票支付to send a cheque for payment <)9y{J}s:  
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寄款人a remitter m0wDX*Qn  
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收款人a remittee -n 1v3  
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国外汇票foreign Bill uRvP hkqm  
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国内汇票inland Bill %b$>qW\*&  
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跟单汇票documentary bill (.:e,l{U%  
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空头汇票accommodation bill <'u'#E@"sl  
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原始汇票original bill -?\D\\+t  
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改写||换新票据renewed bill V~GDPJ+  
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即期汇票sight bill||bill on demand &ZO0r ^  
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…days after date||…days after date…日后付款 :
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…months after date||…months after date…月后付款 awRX1:T#;O  
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见票后…日付款…days after sight||…days sight 5P bW[  
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见票后…月付款…months after sight||…months sight JF]JOI6.e  
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同组票据set of bills 7zMr:JmV  
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单张汇票sola of exchange||sole of exchange \V:^h[ad  
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远期汇票usance bill||bill at usance 3|7QUld  
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长期汇票long bill y`F
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短期汇票short bill G}*hM$F  
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逾期汇票overdue bill Xj*Wu_  
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宽限日期days of grace :gT4K-Oj  
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电汇telegraphic transfer （T.T） b6[j%(   
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邮汇postal order||postal note （Am.）||post office order||money order s
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本票promissory note （P/N） g`^x@rj`E  
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押汇负责书||押汇保证书letter of hypothecation e)ZUO_Q$  
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副保||抵押品||付属担保物collateral security BY*Q_Et  
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担保书trust receipt||letter of indemnity ~ 1pr~  
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承兑||认付acceptance ^.G$Q#y,  
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单张承兑general acceptance y]imZ4{/  
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有条件承兑qualified acceptance r/sNrB1U"y  
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附条件认付conditional acceptance C7vxw-o|&p  
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部分认付partial acceptance   nie%eC&U