[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。   y TDNNK  
会计报表statement of account !e?.6% %   
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往来帐目account current -xP!"  
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现在往来帐||存款额current accout nt@aYXK4|  
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销货帐account sales j.@\3'  
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共同计算帐项joint account 9U%N@Dq`Z  
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未决帐项outstanding account xagBORg+Bd  
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贷方帐项credit account||creditor account }_68j8`  
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借方帐项debit account||debtor account q')R4=0 K  
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应付帐||应付未付帐account payable b 'pOJ
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应收帐||应收未收帐account receivable KkE9KwZ]W  
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新交易||新帐new account |1>*;\o-  
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未决帐||老帐old account 6 M*O{f
 
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现金帐cash account Sh8"F@P8  
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流水帐running account `u&Zrdr,  
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暂记帐||未定帐suspense account <>aw 1WM+  
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过期帐||延滞帐overdue account||pastdue account >b{q.  
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杂项帐户sundry account A'&K/)Z  
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详细帐单||明细表detail account 2P@sn!*{1  
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呆帐bad account cj'}4(  
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会计项目title of account De(Hw& IV  
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会计薄||帐薄account-book Us0EG\Y  
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营业报告书||损益计算表account of budiness||business report |=
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借贷细帐||交验帐account rendered &-B^~M*??  
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明细帐account stated zZ` _D|<m  
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与…银行开立一户头to open an account with "Pu!dJ5[]  

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与…银行建立交易to keep account with `</ff+Q6  
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继续记帐to keep account =06gj)8  
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与…有交易to have an account with v{ 0=  
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作成会计帐||有往来帐项to make out an account with PE3vQH=t~  
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清算||清理债务to make up an account pgQV/6  
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清洁帐目||与…停止交易to close ones account with :+z4~% jA  
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结帐to close an account b`~p.c%(  
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清理未付款to ask an account||to demand an account +'I+o5*  
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结清差额to balance the account with ,!Z
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清算to settle an account||to liquidate an account||to square an account {B?Wu3-  
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审查帐目||监查帐目to audit an account GVYBa_gx  
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检查帐目to examine an account /H(? 2IHC  
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转入A的帐户to charge the amount to As account 3=FZ9>by  
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以计帐方式付款to pay on account (e!0]Io@  
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代理某人||为某人on ones account||on account of one kI 4MiK  
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为自己计算||独立帐目on ones own account %C~1^9uq  
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由某人收益并负风险on ones account and risk||for ones account and risk aY'C%^h]  
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由某人负担for ones account||for account of one -xSA  
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按某人指示||列入某人帐户by order and for account of one ~$:|VHl  
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列入5月份帐目for May account ej4W{IN~:  
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编入某中帐项下to pass to the account of||to place to the account of 6x h:/j3  
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寄出清算书to send in an account||to send in render an account Qy^1*j<@&  
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支票薄cheque book k9:{9wW  
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支票陈票人cheque drawer //T>G_1  
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持票人cheque holder T&%ux=Jt  
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不记名支票cheque to bearer||bearer cheque bvv|;6  
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记名支票||认人支票cheque to order c_
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到期支票antedated cheque /tP|b_7O  
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未到期支票postdated cheque D2](da:]8)  
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保付支票certified cheque ]
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未获兑现支票，退票returned cheque AG!w4Ky`  
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横线支票crossed cheque aa>xIW, u  
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普通横线general crossing cWi}V  
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特别横线special crossing {DU`[:SQZg  
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空白支票blank cheque i'9vL:3  
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失效支票，过期支票stale cheque kPVO?u
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普通支票open cheque U-IpH+E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `}mcEl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "f "6]y  
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支票换现金||兑现to cash a cheque yls ^cyX  
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清理票款to clear a cheque  #`o2Z  
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保证兑现to certify a cheque B)qWtMZx  
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填写支票数额to fill up a cheque  !"\80LP  
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支票上划线to cross a cheque  \4v]7SV  
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开发支票to make out a cheque Y*H|?uNF
 
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque bT^I"  
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背书支票to endorse a cheque |Z=^`J  
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请付票款||清付票款to pay a cheque||to honour a cheque {TX]\uf G  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque r[lF<2&*R  
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拒付支票to stop payment of a cheque E ,|xJjh  
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提示要求付款to present for payment ?<(m 5Al7  
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见票即付持票人payable to bearer &!/}Qp  
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支付指定人payable to order ]y, ==1To  
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已过期||无效out of date||stale 11<KpxKpk  
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请给出票人R/D||refer to drawer B:!W$<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AO=h 23ZI  
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文字与数字不一致words and figures differ bZ|FnY}FB  
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支票 xYhrO  
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时间已过account closed ,ztI,1"k  
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更改处应加盖印章alterations require initials z&{5;A}Q@  
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时间已过effects not cleared -mRA#  
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停止付款payment stopped 8`fjF/  
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支票毁损cheque mutilated !X<~-G2)l  
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汇款||寄钱to remit||to send money 7g(F#T?;'  
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寄票供取款||支票支付to send a cheque for payment .?!N^_ Ez3  
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寄款人a remitter e&qh9mlE  
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收款人a remittee sSQs#+&=[  
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国外汇票foreign Bill mK [0L  
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国内汇票inland Bill f}@jFhr'<  
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跟单汇票documentary bill Gsc\/4Wx  
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空头汇票accommodation bill yGsz2T;w  
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原始汇票original bill vQa'S-@u  
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改写||换新票据renewed bill F|HJH"2*&q  
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即期汇票sight bill||bill on demand Y&^P"Dw  
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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 7rC uu*M  
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见票后…日付款…days after sight||…days sight Hk
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见票后…月付款…months after sight||…months sight :Yj)CGl$  
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同组票据set of bills 1H,g=Y 4f%  
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单张汇票sola of exchange||sole of exchange  A, P
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远期汇票usance bill||bill at usance K"V:<a  
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长期汇票long bill {@u<3 s  
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短期汇票short bill 9%IlW  
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逾期汇票overdue bill 0q9>6?=i  
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宽限日期days of grace /i)Hb`(S  
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电汇telegraphic transfer （T.T） !Do,>gO  
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邮汇postal order||postal note （Am.）||post office order||money order p[WX'M0f  
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本票promissory note （P/N） +^6}   
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押汇负责书||押汇保证书letter of hypothecation $gMCR b,  
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副保||抵押品||付属担保物collateral security  l>v{  
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担保书trust receipt||letter of indemnity :
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承兑||认付acceptance TD04/ ISHT  
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单张承兑general acceptance )'q%2%Ak  
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有条件承兑qualified acceptance G5Q!L;3HZ  
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附条件认付conditional acceptance W'_/6_c$!  
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部分认付partial acceptance   UqX1E