[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。   `YPNVm<3)  
会计报表statement of account X kuZ2(  
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往来帐目account current ;T?4=15c  
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现在往来帐||存款额current accout 5Y(f7,JX  
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销货帐account sales x)!NB99(tC  
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共同计算帐项joint account MYF6tZ*  
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未决帐项outstanding account ]BBL=$*  
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贷方帐项credit account||creditor account Irnfr\l.  
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借方帐项debit account||debtor account 'hl4cHk14  
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应付帐||应付未付帐account payable [p# }=&d  
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应收帐||应收未收帐account receivable o `N /w  
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新交易||新帐new account Z/hgr|&}  
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未决帐||老帐old account zVU{jmS  
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现金帐cash account Xv'5%o^i*  
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流水帐running account }{.0mu9  
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暂记帐||未定帐suspense account z<c%Xl\$%  
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过期帐||延滞帐overdue account||pastdue account CFU'- #b  
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杂项帐户sundry account chF@',9t  
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详细帐单||明细表detail account [R~`6  
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呆帐bad account /:OSql5K*<  
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会计项目title of account *VP jBzcH  
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会计薄||帐薄account-book aF41?.s  
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营业报告书||损益计算表account of budiness||business report \_w>I_=F  
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借贷细帐||交验帐account rendered %qYiE!% &  
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明细帐account stated ~ >"m`Q&[  
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与…银行开立一户头to open an account with 7a_tT;f;  
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与…银行建立交易to keep account with Bgvv6
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继续记帐to keep account rd:WF(]  
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与…有交易to have an account with `i:DmIoz  
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作成会计帐||有往来帐项to make out an account with x=M%QFe  
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清算||清理债务to make up an account W2Ik!wEe&  
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清洁帐目||与…停止交易to close ones account with Oo0SDWI`(  
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结帐to close an account :*} -,{uX  
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清理未付款to ask an account||to demand an account Z Qk!Ia7  
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结清差额to balance the account with "P 9(k>  
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清算to settle an account||to liquidate an account||to square an account :o 8XG  
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审查帐目||监查帐目to audit an account ;=p3L<~c`K  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account 'eo/"~/*w  
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以计帐方式付款to pay on account 45?%D}  
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代理某人||为某人on ones account||on account of one !-t,r%CG  
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为自己计算||独立帐目on ones own account -VeCX]  
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由某人收益并负风险on ones account and risk||for ones account and risk %tMx48'N  
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由某人负担for ones account||for account of one {h=gnR-9  
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按某人指示||列入某人帐户by order and for account of one \_ V*Cs  
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列入5月份帐目for May account 2Rt6)hgY  
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编入某中帐项下to pass to the account of||to place to the account of 41x"Q?.bY  
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寄出清算书to send in an account||to send in render an account o{6q>Jm  
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支票薄cheque book _6Y+E"@zs  
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支票陈票人cheque drawer fZezDm(Q  
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持票人cheque holder m`l9d4p w?  
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不记名支票cheque to bearer||bearer cheque \XPGA uEo  
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记名支票||认人支票cheque to order #R{>@]x`  
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到期支票antedated cheque mUbm3JIjJ  
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未到期支票postdated cheque m/1FVC@*  
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保付支票certified cheque {Q3OT  
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未获兑现支票，退票returned cheque Oj;*Gi9E  
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横线支票crossed cheque oGRk/@  
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普通横线general crossing $G-<kC}8:  
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特别横线special crossing >UvP/rp  
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空白支票blank cheque SO=gG 2E  
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失效支票，过期支票stale cheque |Dn Zk3M,  
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普通支票open cheque nzC *mPX8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kk /#&b2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8Yh'/,o=L#  
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支票换现金||兑现to cash a cheque wa8jr5/k"  
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清理票款to clear a cheque e,JBz~CK*w  
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保证兑现to certify a cheque Dd r.6`VJ  
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填写支票数额to fill up a cheque MJ JC6:  

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支票上划线to cross a cheque l zFiZx  
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开发支票to make out a cheque ]`$6=)_X  
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签发支票，开立支票to draw a cheque||to issue a cheque ,/?J!W @m  
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透支支票to overdraw a cheque a fa\6]m  
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背书支票to endorse a cheque v@{y}  
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请付票款||清付票款to pay a cheque||to honour a cheque QZVyU8j3  
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支票退票to dishonour a cheque nOPB*{r|  
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拒付支票to refuse a cheque NOTG|\{  
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拒付支票to stop payment of a cheque ;l;jTb^l  
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提示要求付款to present for payment 'gN[LERT  
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见票即付持票人payable to bearer @{IX do  
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支付指定人payable to order t 9(,JC0  
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已过期||无效out of date||stale Ge)G.>c  
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请给出票人R/D||refer to drawer 0Y0z7A:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #IppjaPl8  
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文字与数字不一致words and figures differ &4wSX{c/P  
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支票 "X<V>q$0~c  
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时间已过account closed vm xS^_I  
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更改处应加盖印章alterations require initials E.C=VfBW  
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时间已过effects not cleared VVF9X(^rQ  
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停止付款payment stopped 3 JlM{N6+  
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支票毁损cheque mutilated \]FPv7!  
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汇款||寄钱to remit||to send money ']!wc8m1"  
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寄票供取款||支票支付to send a cheque for payment /`qQWB5b  
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寄款人a remitter AO-~dV  
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收款人a remittee }L`Z<h*H  
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国外汇票foreign Bill t@2MEo  
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国内汇票inland Bill |]HA@7B  
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跟单汇票documentary bill ~1Ffu x  
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空头汇票accommodation bill l>oJ^J  
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原始汇票original bill nWd;XR6|  
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改写||换新票据renewed bill =Q# (2  
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即期汇票sight bill||bill on demand /BS yanro  
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…days after date||…days after date…日后付款 msq2/sS~  
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…months after date||…months after date…月后付款 Vc8w[oS  
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见票后…日付款…days after sight||…days sight yx<-M  
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见票后…月付款…months after sight||…months sight ;Yt'$D*CP  
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同组票据set of bills +WCV"m  
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单张汇票sola of exchange||sole of exchange &<(&u`S  
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远期汇票usance bill||bill at usance =)!~t/  
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长期汇票long bill cj|Urt  
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短期汇票short bill 8&y#LeM1TT  
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逾期汇票overdue bill Dd:48sN:Jq  
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宽限日期days of grace Ee{Y1W  
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电汇telegraphic transfer （T.T） U ?6.UtNf  
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邮汇postal order||postal note （Am.）||post office order||money order eY
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本票promissory note （P/N） %vRCs]  
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押汇负责书||押汇保证书letter of hypothecation {Lsl2@22  
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副保||抵押品||付属担保物collateral security G54`{V4&s  
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担保书trust receipt||letter of indemnity Cq}E5M  
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承兑||认付acceptance 2~%^y6lR  
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单张承兑general acceptance CsN^u H
 
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有条件承兑qualified acceptance !iW>xo  
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附条件认付conditional acceptance -]Q\G  
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部分认付partial acceptance   yV*4|EkvW