[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。   _6=6 b!hD  
会计报表statement of account Xg,E;LSF8  
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往来帐目account current tTWYlbDFN  
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现在往来帐||存款额current accout Q CfA3*  
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销货帐account sales aeH 9:GQ6  
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共同计算帐项joint account +(cs,?`\  
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未决帐项outstanding account Vs{|:L+  
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贷方帐项credit account||creditor account n~K_|  
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借方帐项debit account||debtor account EkOBI[`  
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应付帐||应付未付帐account payable Eer rIV  
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应收帐||应收未收帐account receivable EVRg/{X  
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新交易||新帐new account %G\rL.H|  
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未决帐||老帐old account |3"'>* J  
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现金帐cash account q jUQ2
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流水帐running account XQlK}AK  
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暂记帐||未定帐suspense account }1d 6d3b  
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过期帐||延滞帐overdue account||pastdue account z#bOFVg#  
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杂项帐户sundry account }2V|B4  
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详细帐单||明细表detail account "E8-76n  
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呆帐bad account S37Bl5W  
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会计项目title of account u -CY-  
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会计薄||帐薄account-book [g _f`ZJ=  
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营业报告书||损益计算表account of budiness||business report RK"
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借贷细帐||交验帐account rendered \W}?4kz  
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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 U#d&#",s  
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与…银行建立交易to keep account with "7Zb)Ocb  
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继续记帐to keep account ZMy7z|  
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与…有交易to have an account with W&TPr B  
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作成会计帐||有往来帐项to make out an account with V,*YM  
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清算||清理债务to make up an account @,pO%,E6  
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清洁帐目||与…停止交易to close ones account with *N[.']#n  
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结帐to close an account 9 qqy(H  
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清理未付款to ask an account||to demand an account ofj7$se  
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结清差额to balance the account with H.v`JNs(  
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清算to settle an account||to liquidate an account||to square an account K:465r:  
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审查帐目||监查帐目to audit an account #W~5M ?+  
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检查帐目to examine an account i8Yl1nF  
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转入A的帐户to charge the amount to As account :BC0f9  
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以计帐方式付款to pay on account {!o-
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代理某人||为某人on ones account||on account of one 42Tjbten_u  
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为自己计算||独立帐目on ones own account vD[@cm  
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由某人收益并负风险on ones account and risk||for ones account and risk dY;^JPT  
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由某人负担for ones account||for account of one =c(_$|0  
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按某人指示||列入某人帐户by order and for account of one })M$#%(  
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列入5月份帐目for May account )gmDxD ^C  
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编入某中帐项下to pass to the account of||to place to the account of ^R,5T}J.  
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寄出清算书to send in an account||to send in render an account 7. G  
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支票薄cheque book /quf'CV}  
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支票陈票人cheque drawer j72cS Rv  
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持票人cheque holder ?OZbns
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不记名支票cheque to bearer||bearer cheque x3PeU_9  
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记名支票||认人支票cheque to order 6ynQCD  
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到期支票antedated cheque iBp 7 1x65  
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未到期支票postdated cheque 0a8nBo7A-X  
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保付支票certified cheque _N/]&|.. !  
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未获兑现支票，退票returned cheque i$"FUC~'  
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横线支票crossed cheque ngeX+@  
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普通横线general crossing 2<ef&?ljk  
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特别横线special crossing x-tA{
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空白支票blank cheque yA%[u.{  
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失效支票，过期支票stale cheque *2
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普通支票open cheque 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  t8?+yG;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L"}@>&6  
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支票换现金||兑现to cash a cheque ?|s[/zPS=  
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清理票款to clear a cheque ^eZqsd8a  
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保证兑现to certify a cheque Z>M*!mQi  
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填写支票数额to fill up a cheque n"dT^ g  
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支票上划线to cross a cheque SR43#!99Q  
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开发支票to make out a cheque IF1?/D"<  
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签发支票，开立支票to draw a cheque||to issue a cheque D!@c,H  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque ^$T>3@rDB  
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支票退票to dishonour a cheque Y)!5Z.K  
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拒付支票to refuse a cheque  oR5
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拒付支票to stop payment of a cheque +1cK (Si  
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提示要求付款to present for payment NDI|;  
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见票即付持票人payable to bearer M/#<=XhA  
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支付指定人payable to order tt`b+NOH>  
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已过期||无效out of date||stale ^(a%B  
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请给出票人R/D||refer to drawer WF:i}+g
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CjykM])  
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文字与数字不一致words and figures differ wLNO\JP'  
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支票 +e4o~p  
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时间已过account closed uZg Kex;c  
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更改处应加盖印章alterations require initials DmPp&  
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时间已过effects not cleared 41,Mt  
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停止付款payment stopped mmEr2\L  
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支票毁损cheque mutilated De\&r~bTW9  
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汇款||寄钱to remit||to send money 9>\s81^  
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寄票供取款||支票支付to send a cheque for payment LEWeybT  
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寄款人a remitter `/8Dmg  
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收款人a remittee uI!rJc>TX  
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国外汇票foreign Bill >@rsh-Z  
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国内汇票inland Bill 7q^osOj"  
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跟单汇票documentary bill B{PI&a9~s%  
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空头汇票accommodation bill I>B-[QEC  
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原始汇票original bill d dkh*[  
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改写||换新票据renewed bill uckag/tv  
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即期汇票sight bill||bill on demand N0,wT6.  
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…days after date||…days after date…日后付款 @`^+XPK\  
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…months after date||…months after date…月后付款 AKk6kI8F  
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见票后…日付款…days after sight||…days sight L0H;y6&  
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见票后…月付款…months after sight||…months sight MF)Xc\}0p  
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同组票据set of bills [DpGL/Y.  
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单张汇票sola of exchange||sole of exchange \x P$m|Y3  
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远期汇票usance bill||bill at usance 5 0uYU[W  
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长期汇票long bill &7"a.&*9xX  
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短期汇票short bill 6bF?2 OC  
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逾期汇票overdue bill {G$I|<MD2T  
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宽限日期days of grace .@KpN*`KH  
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电汇telegraphic transfer （T.T） Fb#.Gg9b>  
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邮汇postal order||postal note （Am.）||post office order||money order /)fx(u#  
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本票promissory note （P/N） hd{Vz{;W  
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押汇负责书||押汇保证书letter of hypothecation Z)}q=NjA  
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副保||抵押品||付属担保物collateral security Y*nzOD$  
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担保书trust receipt||letter of indemnity \|^fG9M~  
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承兑||认付acceptance n.zVCKNH  
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单张承兑general acceptance .s$#: ls?  
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有条件承兑qualified acceptance :(tSL{FO  
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附条件认付conditional acceptance o%#Z  
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部分认付partial acceptance   T8Sgu6:*R