[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。   lS p"(&  
会计报表statement of account ;GOu'34j  
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往来帐目account current '<ZHzDW@  
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现在往来帐||存款额current accout
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销货帐account sales 3a ZS1]/  
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共同计算帐项joint account iG~&uEAJ  
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未决帐项outstanding account R4k+ .hR  
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贷方帐项credit account||creditor account \>n[x;$  
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借方帐项debit account||debtor account 4UzXTsjM7  
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应付帐||应付未付帐account payable ^mC,Z+!  
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应收帐||应收未收帐account receivable 0E (G1o'  
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新交易||新帐new account -O-?hsV)y  
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未决帐||老帐old account c o^h2b  
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现金帐cash account R1<$VR  
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流水帐running account +qT+iHa|n  
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暂记帐||未定帐suspense account NZ6:ZzM  
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过期帐||延滞帐overdue account||pastdue account ~3f|-%Z  
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杂项帐户sundry account zfg+gd)Z
 
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详细帐单||明细表detail account NPM2qL9&J  
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呆帐bad account TqfL Sm|  
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会计项目title of account ;fN^MW@&[  
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会计薄||帐薄account-book #e,TS`"e D  
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营业报告书||损益计算表account of budiness||business report >gM"*Laa?  
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借贷细帐||交验帐account rendered 7l~^KsX  
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明细帐account stated V`W']  
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与…银行开立一户头to open an account with cs9h\]ZA  
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与…银行建立交易to keep account with V3r)u \ o'  
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继续记帐to keep account ;BT7pyu%[  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with y,ub*-:  
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清算||清理债务to make up an account jWi~Q o+  
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清洁帐目||与…停止交易to close ones account with oSkQ/5hg.  
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结帐to close an account Q@>1z*'I  
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清理未付款to ask an account||to demand an account !k*B-@F  
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结清差额to balance the account with ecoI-@CAI  
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清算to settle an account||to liquidate an account||to square an account yI#qkl-  
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审查帐目||监查帐目to audit an account zuW4gJ  
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检查帐目to examine an account 3Wbd=^hRvq  
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转入A的帐户to charge the amount to As account &dmIv[LU  
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以计帐方式付款to pay on account Z$KyK.FUU  
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代理某人||为某人on ones account||on account of one F9K`N8wlu  
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为自己计算||独立帐目on ones own account 5CN=a2&  
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由某人收益并负风险on ones account and risk||for ones account and risk Ib{l$#  
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由某人负担for ones account||for account of one OEjX(F3=  
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按某人指示||列入某人帐户by order and for account of one =0Y0o_  
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列入5月份帐目for May account p19(>|$J  
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编入某中帐项下to pass to the account of||to place to the account of *v K~t|z  
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寄出清算书to send in an account||to send in render an account 2SD Z  
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支票薄cheque book 27c0wzq  
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支票陈票人cheque drawer 4C_1wk('  
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持票人cheque holder h'h8Mm  
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不记名支票cheque to bearer||bearer cheque r5h kxk'  
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记名支票||认人支票cheque to order ,#,K_oz  
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到期支票antedated cheque &0Y |pY  
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未到期支票postdated cheque YzZj=]\`b  
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保付支票certified cheque $=E4pb4Y  
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未获兑现支票，退票returned cheque 6q>iPK Jt  
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横线支票crossed cheque iY@
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普通横线general crossing l{8O'4;  
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特别横线special crossing ,|\\C6s  
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空白支票blank cheque P6>C+T1  
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失效支票，过期支票stale cheque AG vhSd7  
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普通支票open cheque 3*%+NQIj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )eZuG S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m!<FlEkN  
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支票换现金||兑现to cash a cheque 0)K~pV0aT  
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清理票款to clear a cheque G2!<C-T{2  
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保证兑现to certify a cheque SufM~9Ll  
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填写支票数额to fill up a cheque !JDuVqW  
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支票上划线to cross a cheque h1 "#  
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开发支票to make out a cheque L?8OWLjRy  
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签发支票，开立支票to draw a cheque||to issue a cheque oGeV!hD  
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透支支票to overdraw a cheque bqF?!t<B  
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背书支票to endorse a cheque i[.7 8K-s  
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请付票款||清付票款to pay a cheque||to honour a cheque Ae^4  
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支票退票to dishonour a cheque BjjuZN&  
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拒付支票to refuse a cheque WoSKN7*  
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拒付支票to stop payment of a cheque RJT55Rv{  
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提示要求付款to present for payment y^{4}^u-^  
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见票即付持票人payable to bearer %A&g-4(  
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支付指定人payable to order NY[48H  
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已过期||无效out of date||stale >u .u#de  
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请给出票人R/D||refer to drawer 2v*X^2+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QX (t @VP  
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文字与数字不一致words and figures differ !PfIe94{`  
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支票 DfCo=  
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时间已过account closed XVfp* `  
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更改处应加盖印章alterations require initials :z EhPx;B7  
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时间已过effects not cleared C(-bh]J  
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停止付款payment stopped 6c3+q+#J2  
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支票毁损cheque mutilated aQ ~  
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汇款||寄钱to remit||to send money z^/aJ@gQ  
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寄票供取款||支票支付to send a cheque for payment :v k+[PzJ  
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寄款人a remitter 2'"$Y'  
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收款人a remittee  ##7,  
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国外汇票foreign Bill ^P-!pK*  
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国内汇票inland Bill Llf>C,)  
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跟单汇票documentary bill AZ5c^c)  
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空头汇票accommodation bill VGBL<X  
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原始汇票original bill FXFQ@q*}v  
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改写||换新票据renewed bill p&bQ_XOH  
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即期汇票sight bill||bill on demand Dw{C _e  
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…days after date||…days after date…日后付款 a2iaP  
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…months after date||…months after date…月后付款 9F kwtF  
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见票后…日付款…days after sight||…days sight a+*|P  
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见票后…月付款…months after sight||…months sight 2N(c&Dzkh`  
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同组票据set of bills W;IvR  
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单张汇票sola of exchange||sole of exchange f?[y-  
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远期汇票usance bill||bill at usance )y.J2_lI8  
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长期汇票long bill "v jFL9  
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短期汇票short bill &hd+x5  
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逾期汇票overdue bill #i.M-6SRd  
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宽限日期days of grace .yQDW]q81G  
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电汇telegraphic transfer （T.T） A(Ugam~}  
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邮汇postal order||postal note （Am.）||post office order||money order rt!5Tl+v  
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本票promissory note （P/N） ph%/;?wY  
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押汇负责书||押汇保证书letter of hypothecation N!/^s":  
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副保||抵押品||付属担保物collateral security HWFo9as""v  
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担保书trust receipt||letter of indemnity (6 >8Dt 9[  
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承兑||认付acceptance ,>`wz^z  
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单张承兑general acceptance j2=jD G  
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有条件承兑qualified acceptance ujmO'blO  
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附条件认付conditional acceptance I|n<B"Q6^  
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部分认付partial acceptance   SLD%8:Zn