[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。   a}B
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会计报表statement of account t7dt*D_YqK  
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往来帐目account current <EB+1GFuI  
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现在往来帐||存款额current accout G C),N\@Q  
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销货帐account sales Sz)' ogl  
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共同计算帐项joint account c)TPM/>(p  
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未决帐项outstanding account |"X*@s\'  
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贷方帐项credit account||creditor account k$z_:X  
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借方帐项debit account||debtor account n71r_S*  
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应付帐||应付未付帐account payable =1FRFZI!j  
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应收帐||应收未收帐account receivable EA@.,7F  
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新交易||新帐new account BM%e0n7  
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未决帐||老帐old account )al]*[lY  
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现金帐cash account X[-xowE-  
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流水帐running account 7Kr*P<-G  
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暂记帐||未定帐suspense account [SjqOTon{  
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过期帐||延滞帐overdue account||pastdue account L\6M^r >  
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杂项帐户sundry account %8RrR W  
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详细帐单||明细表detail account h/QXPdV  
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呆帐bad account f$o_e90mu  
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会计项目title of account J@/kIrx  
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会计薄||帐薄account-book =ke2;}X  
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营业报告书||损益计算表account of budiness||business report mtpeRVcF  
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借贷细帐||交验帐account rendered 1>.Ev,X+e  
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明细帐account stated kl"hBK#D%  
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与…银行开立一户头to open an account with a)!o @  
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与…银行建立交易to keep account with Q*GN`07@?d  
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继续记帐to keep account i}(LqcYU  
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与…有交易to have an account with 6 u?>M9  
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作成会计帐||有往来帐项to make out an account with #j;^\rSv-  
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清算||清理债务to make up an account ^ G]J,+  
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清洁帐目||与…停止交易to close ones account with ~"gA,e-)  
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结帐to close an account n>z9K')  
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清理未付款to ask an account||to demand an account 0^ _uV9r  
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结清差额to balance the account with TT%M'5&  
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清算to settle an account||to liquidate an account||to square an account kb%;=t2  
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审查帐目||监查帐目to audit an account W<{h,j8  
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检查帐目to examine an account 1}+3dB_s  
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转入A的帐户to charge the amount to As account _`$qBw.Nx  
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以计帐方式付款to pay on account e)IzQ7Zex  
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代理某人||为某人on ones account||on account of one (y'hyJo  
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为自己计算||独立帐目on ones own account YR k(u7:0  
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由某人收益并负风险on ones account and risk||for ones account and risk !.$I["/=  
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由某人负担for ones account||for account of one T.F!+  

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按某人指示||列入某人帐户by order and for account of one Y Uc+0  
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列入5月份帐目for May account Po;W'7"Po`  
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编入某中帐项下to pass to the account of||to place to the account of \\ij(>CI  
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寄出清算书to send in an account||to send in render an account (/YHk`v2  
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支票薄cheque book qo~O|~  
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支票陈票人cheque drawer ' BxX0  
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持票人cheque holder a!SiX  
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不记名支票cheque to bearer||bearer cheque rXq.DvQ  
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记名支票||认人支票cheque to order Q\vpqE!9  
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到期支票antedated cheque A\DC
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未到期支票postdated cheque $wa{~'  
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保付支票certified cheque +=h:Vb8  
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未获兑现支票，退票returned cheque -i|}m++  
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横线支票crossed cheque U/M>?G~  
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普通横线general crossing y^*~B (T{  
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特别横线special crossing V0YZp  
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空白支票blank cheque n@i HFBb  
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失效支票，过期支票stale cheque _[3D  
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普通支票open cheque =nS3p6>rZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {P./==^0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P@B]

 
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支票换现金||兑现to cash a cheque Lq^)R  
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清理票款to clear a cheque teF9Q+*~  
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保证兑现to certify a cheque 4HlQ&2O%#  
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填写支票数额to fill up a cheque 0h_|t-9j  
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支票上划线to cross a cheque 7:1Lol-V  
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开发支票to make out a cheque } Kgy  
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签发支票，开立支票to draw a cheque||to issue a cheque W6Fo6a"<  
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透支支票to overdraw a cheque 4r}51 N\  
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背书支票to endorse a cheque <5051UEu  
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请付票款||清付票款to pay a cheque||to honour a cheque 9*M,R,y  
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支票退票to dishonour a cheque l/5 hp.  
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拒付支票to refuse a cheque E1 2uZ$X  
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拒付支票to stop payment of a cheque nw<uyaU-t  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer A#,ZUOPGH  
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支付指定人payable to order PA*5Bk="q  
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已过期||无效out of date||stale 2
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请给出票人R/D||refer to drawer "dlVk~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xIn:ZKJ'  
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文字与数字不一致words and figures differ rm_Nn8p,  
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支票 %iB,IEw  
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时间已过account closed O/
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更改处应加盖印章alterations require initials F'Z,]b'st3  
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时间已过effects not cleared "N#Y gSr  
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停止付款payment stopped Gw` L"  
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支票毁损cheque mutilated y`Z\N   
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汇款||寄钱to remit||to send money xD7]C|8o  
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寄票供取款||支票支付to send a cheque for payment n"8Yv~v*2j  
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寄款人a remitter gDzK{6Z}  
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收款人a remittee so s5Y}  
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国外汇票foreign Bill AFn7uW!9Gw  
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国内汇票inland Bill d_CT$  
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跟单汇票documentary bill #z42C?V  
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空头汇票accommodation bill 0`H# '/  
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原始汇票original bill @nf
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改写||换新票据renewed bill P2Y^d#jO  
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即期汇票sight bill||bill on demand (sj,[  
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…days after date||…days after date…日后付款 pk~WrqK}  
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…months after date||…months after date…月后付款 $!Dpj N  
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见票后…日付款…days after sight||…days sight ite~E5?#  
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见票后…月付款…months after sight||…months sight 9FX-1,Jx  
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同组票据set of bills KmF]\:sMD  
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单张汇票sola of exchange||sole of exchange ElXFeJ%[G  
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远期汇票usance bill||bill at usance 7d vnupLh  
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长期汇票long bill 5X+A"X ;C  
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短期汇票short bill Xeajxcop#  
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逾期汇票overdue bill }M+7T\J!  
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宽限日期days of grace "]dI1 g_  
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电汇telegraphic transfer （T.T） 8_8l.!~  
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邮汇postal order||postal note （Am.）||post office order||money order KSvE~h[#+  
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本票promissory note （P/N） grYe&(`X  
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押汇负责书||押汇保证书letter of hypothecation ]3gSQ7  
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副保||抵押品||付属担保物collateral security <m
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担保书trust receipt||letter of indemnity g*Ph
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承兑||认付acceptance S:Hl/:iV  
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单张承兑general acceptance  <Uur^uB  
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有条件承兑qualified acceptance F:VIzyMq<  
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附条件认付conditional acceptance #ABCDi={zA  
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部分认付partial acceptance   9ati`-y2