[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。   :RO:k|g  
会计报表statement of account yaYt/?|  
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往来帐目account current : 8<^rP  
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现在往来帐||存款额current accout ~wg^>!E  
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销货帐account sales 1WN93SQ=  
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共同计算帐项joint account )tch>.EQ_  
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未决帐项outstanding account ~2}ICU5  
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贷方帐项credit account||creditor account x2wWp-Z  
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借方帐项debit account||debtor account ]~Qkg+>'&  
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应付帐||应付未付帐account payable B:.;:AEbT  
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应收帐||应收未收帐account receivable 2U{RA's  
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新交易||新帐new account 2wsZ&y%  
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未决帐||老帐old account 8!>pFVNJf  
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现金帐cash account  y-#tU>P  
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流水帐running account TaT&x_v^~a  
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暂记帐||未定帐suspense account z\ pT+9&  
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过期帐||延滞帐overdue account||pastdue account {Aw3Itef  
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杂项帐户sundry account a!]%@A6p  
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详细帐单||明细表detail account /]&1XT?  
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呆帐bad account ]S ,GHPEN  
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会计项目title of account c3dZ1v  
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会计薄||帐薄account-book l/LUwDI{  
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营业报告书||损益计算表account of budiness||business report >0oc=9H8  
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借贷细帐||交验帐account rendered }=FQKqtC  
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明细帐account stated )j'b7)W\  
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与…银行开立一户头to open an account with ,<7f5qg"'  
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与…银行建立交易to keep account with -=w.tJD  
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继续记帐to keep account yS""*8/  
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与…有交易to have an account with 3^Y-P8.zdB  
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作成会计帐||有往来帐项to make out an account with xjpW<-)MLf  
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清算||清理债务to make up an account T"jl;,gr]J  
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清洁帐目||与…停止交易to close ones account with *))
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结帐to close an account 2-4%h!  
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清理未付款to ask an account||to demand an account *uIHa"  
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结清差额to balance the account with }73H$ss:  
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清算to settle an account||to liquidate an account||to square an account a'Z"Yz^Eo  
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审查帐目||监查帐目to audit an account ll#PCgIm  
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检查帐目to examine an account Ah,Zm4:  
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转入A的帐户to charge the amount to As account *VH1(E`hl  
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以计帐方式付款to pay on account B 5?(gb"  
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代理某人||为某人on ones account||on account of one JwO+Dd  
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为自己计算||独立帐目on ones own account |89`O^   
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由某人收益并负风险on ones account and risk||for ones account and risk *}?^)z7w  
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由某人负担for ones account||for account of one a^2?W
 
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按某人指示||列入某人帐户by order and for account of one p\(%bO
 
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列入5月份帐目for May account mJT7e  
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编入某中帐项下to pass to the account of||to place to the account of ZXco5,1  
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寄出清算书to send in an account||to send in render an account X1+Wb9P  
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支票薄cheque book W2n%D& PE  
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支票陈票人cheque drawer TfJB;  
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持票人cheque holder 4Jw0m#UN1  
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不记名支票cheque to bearer||bearer cheque ]e+S~me  
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记名支票||认人支票cheque to order Ij#?r2Z%  
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到期支票antedated cheque e\/Lcng  
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未到期支票postdated cheque XO\P4x:c  
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保付支票certified cheque OrHnz981K  
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未获兑现支票，退票returned cheque VTD'D+t  
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横线支票crossed cheque :)bm+xWFF  
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普通横线general crossing 'kPShZS$b  
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特别横线special crossing s&z+j%;+o  
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空白支票blank cheque ,D>$N3;  
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失效支票，过期支票stale cheque >OmY  
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普通支票open cheque 9 *Q/3|
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wF[^?K '  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }5FdX3YR  
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支票换现金||兑现to cash a cheque /c8F]fkZ=  
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清理票款to clear a cheque 8ZE{GX.m2c  
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保证兑现to certify a cheque d7qHUx'=z  
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填写支票数额to fill up a cheque #B_ ``XV  
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支票上划线to cross a cheque 2r^|  
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开发支票to make out a cheque @YHB>rNf(7  
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签发支票，开立支票to draw a cheque||to issue a cheque l}
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透支支票to overdraw a cheque S~.:B2=5K  
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背书支票to endorse a cheque _=Ed>2M)no  
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请付票款||清付票款to pay a cheque||to honour a cheque W2e~!:w  
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支票退票to dishonour a cheque gNY}`'~hr  
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拒付支票to refuse a cheque BFmd`#{l  
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拒付支票to stop payment of a cheque H|T!}M>  
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提示要求付款to present for payment |r[yMI|VR  
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见票即付持票人payable to bearer !*_5 B'  
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支付指定人payable to order {h5 S=b  
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已过期||无效out of date||stale (;T$[ru`  
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请给出票人R/D||refer to drawer gmkD'CX*A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g"gh2#!D  
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文字与数字不一致words and figures differ YcW[BMy5h  
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支票 ckFnQhW  
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时间已过account closed `vs= CYs  
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更改处应加盖印章alterations require initials /Ud<4j-  
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时间已过effects not cleared 3~IT
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停止付款payment stopped dER#)bGj  
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支票毁损cheque mutilated gx+bKGB`  
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汇款||寄钱to remit||to send money QH%Zbt2qS  
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寄票供取款||支票支付to send a cheque for payment #Hm*<s.  
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寄款人a remitter h'Tn&2r6  
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收款人a remittee q;co53.+P)  

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国外汇票foreign Bill @j +8M  
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国内汇票inland Bill jIY   
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跟单汇票documentary bill 'u@_4wWp  
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空头汇票accommodation bill hjCFN1 #Sa  
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原始汇票original bill RQ?T~ASs  
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改写||换新票据renewed bill <~aQ_l  
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即期汇票sight bill||bill on demand BR8W8nRb  
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…days after date||…days after date…日后付款 emZ^d/A  
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…months after date||…months after date…月后付款 a 'R)3:S  
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见票后…日付款…days after sight||…days sight &cj/8A5-  
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见票后…月付款…months after sight||…months sight KM$5Zb
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同组票据set of bills V\axOz!  
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单张汇票sola of exchange||sole of exchange 1VW;[ ocQ  
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远期汇票usance bill||bill at usance DJl 06-s V  
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长期汇票long bill c"aiZ(aP  
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短期汇票short bill ]a% *$TF  
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逾期汇票overdue bill yHW=,V.  
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宽限日期days of grace yI9~LTlA3  
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电汇telegraphic transfer （T.T） H~
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邮汇postal order||postal note （Am.）||post office order||money order 1E Lzzn  
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本票promissory note （P/N） W38My j!  
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押汇负责书||押汇保证书letter of hypothecation oS)0,p  
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副保||抵押品||付属担保物collateral security Df;FOTTi%  
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担保书trust receipt||letter of indemnity Uq)|]a&e  
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承兑||认付acceptance Vn1kC  
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单张承兑general acceptance ?PWD[mQE\  
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有条件承兑qualified acceptance v%> ?~`Y  
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附条件认付conditional acceptance pRXA!QfO  
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部分认付partial acceptance   %Ua*}C