[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。   aRy" _dZ2  
会计报表statement of account pU1miA '  
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往来帐目account current lQ&J2H<
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现在往来帐||存款额current accout Zmm6&OZ%  
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销货帐account sales (L`IL e*  
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共同计算帐项joint account SB,#y>Zv?  
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未决帐项outstanding account .EZ8yJj1Q  
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贷方帐项credit account||creditor account ki|OowP  
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借方帐项debit account||debtor account A3|2;4t  
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应付帐||应付未付帐account payable )}u?ftu\  
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应收帐||应收未收帐account receivable &FG0v<f5Pv  
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新交易||新帐new account F^&@[k 7WW  
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未决帐||老帐old account zXk^ugFy  
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现金帐cash account JOyM#g9-?  
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流水帐running account bI 8')a  
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暂记帐||未定帐suspense account ";^_[n
 
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过期帐||延滞帐overdue account||pastdue account uQKo2B0  
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杂项帐户sundry account FGeKhA 8jT  
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详细帐单||明细表detail account *?A!`JpJn  
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呆帐bad account J&B5Ll  
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会计项目title of account !pHI`FeAV  
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会计薄||帐薄account-book jvpv1>KYV  
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营业报告书||损益计算表account of budiness||business report dp4vybJ  
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借贷细帐||交验帐account rendered #w8.aNU+]  
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明细帐account stated I!Mkss xc  
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与…银行开立一户头to open an account with ?b93! Q1  
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与…银行建立交易to keep account with -B(p8YH  
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继续记帐to keep account >/NegJh'F}  
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与…有交易to have an account with  j8]M}Q$  
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作成会计帐||有往来帐项to make out an account with N/<c;"o  
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清算||清理债务to make up an account 1^ go)(Mx  
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清洁帐目||与…停止交易to close ones account with `LKf$cx(A  
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结帐to close an account T)Q_dF.N  
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清理未付款to ask an account||to demand an account f zL5C2d  
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结清差额to balance the account with _1WA:7$C  
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清算to settle an account||to liquidate an account||to square an account 6E(..fo:"  
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审查帐目||监查帐目to audit an account l )'*jZ  
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检查帐目to examine an account Fq%NY8KNE  
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转入A的帐户to charge the amount to As account \'|t>|zhp  
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以计帐方式付款to pay on account a=vH:D  
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代理某人||为某人on ones account||on account of one 1Tev&J  
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为自己计算||独立帐目on ones own account e-1G\}E  
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由某人收益并负风险on ones account and risk||for ones account and risk zz(EH<>  
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由某人负担for ones account||for account of one 'tU\~3k  
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按某人指示||列入某人帐户by order and for account of one 4X+I2C D  
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列入5月份帐目for May account iM9^.  
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编入某中帐项下to pass to the account of||to place to the account of 2iO{*cB
 
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寄出清算书to send in an account||to send in render an account 8#o2qQ2+  
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支票薄cheque book B7'yc`)H  
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支票陈票人cheque drawer (A=Z,ed  
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持票人cheque holder 'fk6]&-I  
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不记名支票cheque to bearer||bearer cheque ta PqRsvu  
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记名支票||认人支票cheque to order \C$cbI=;+  
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到期支票antedated cheque D0TFC3.k}  
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未到期支票postdated cheque >B*
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保付支票certified cheque }m7$,'C%P  
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未获兑现支票，退票returned cheque _9Rj,  
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横线支票crossed cheque {SRD\&J[  
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普通横线general crossing T1x67 b u  
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特别横线special crossing +RkXe; q  
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空白支票blank cheque !:tr\L {  
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失效支票，过期支票stale cheque [ <k&]Kv  
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普通支票open cheque L;+e)I]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &4l!2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G9K& }_,  
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支票换现金||兑现to cash a cheque 'GO*6$/  
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清理票款to clear a cheque n3 Rf:j^R  
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保证兑现to certify a cheque `FX?P`\@I  
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填写支票数额to fill up a cheque st#^pWL  
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支票上划线to cross a cheque (IA:4E}  
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开发支票to make out a cheque /1=x8Sb  
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签发支票，开立支票to draw a cheque||to issue a cheque yHZ&5  
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透支支票to overdraw a cheque M.C`nI4  
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背书支票to endorse a cheque xr!A>q+@i  
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请付票款||清付票款to pay a cheque||to honour a cheque &rc r>-  
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支票退票to dishonour a cheque Kf$6D 79#  
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拒付支票to refuse a cheque {WeRFiQ?-  
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拒付支票to stop payment of a cheque +hH7|:JQ  
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提示要求付款to present for payment s;tI?kR>%  
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见票即付持票人payable to bearer *2YWvGc  
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支付指定人payable to order Nvd(Tad  
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已过期||无效out of date||stale u(`7F(R  
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请给出票人R/D||refer to drawer Ka"1gbJ|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Nk9w; z&  
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文字与数字不一致words and figures differ .e5
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支票 5ai$W`6  
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时间已过account closed @ZcI]G%  
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更改处应加盖印章alterations require initials VB4
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时间已过effects not cleared C3C&hq\%  
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停止付款payment stopped >V&GL{  
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支票毁损cheque mutilated \YH*x`  
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汇款||寄钱to remit||to send money F=;nWQ&  
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寄票供取款||支票支付to send a cheque for payment Qgl5Jr.  
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寄款人a remitter j<A;
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收款人a remittee VQ4rEO=t  
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国外汇票foreign Bill a &hj|  
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国内汇票inland Bill l ZD"7om  
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跟单汇票documentary bill v <E#`4{  
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空头汇票accommodation bill bHmn0fZ9  
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原始汇票original bill bbFzmS1  
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改写||换新票据renewed bill PKt;]T0  
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即期汇票sight bill||bill on demand jN sM&s,  
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…days after date||…days after date…日后付款 G8OnN I  
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…months after date||…months after date…月后付款 jxDA+7  
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见票后…日付款…days after sight||…days sight Xe<kd
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见票后…月付款…months after sight||…months sight J"yq)0  
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同组票据set of bills lgh+\pj  
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单张汇票sola of exchange||sole of exchange ug9]^p/)^  
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远期汇票usance bill||bill at usance *^.OqbO[U  
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长期汇票long bill ^uWj#  
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短期汇票short bill ]j^rJ|WTH  
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逾期汇票overdue bill LkUi^1((e  
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宽限日期days of grace [fr!J?/@  
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电汇telegraphic transfer （T.T） dZ'H'm;,!  
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邮汇postal order||postal note （Am.）||post office order||money order WEk3 4crk  
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本票promissory note （P/N） (j884bu  
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押汇负责书||押汇保证书letter of hypothecation x @uowx_&m  
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副保||抵押品||付属担保物collateral security /7p1y v  
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担保书trust receipt||letter of indemnity 2qfKDZ9f^  
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承兑||认付acceptance O*+,KKPt  
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单张承兑general acceptance 7G5VwO   
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有条件承兑qualified acceptance hR%2[lBn!]  
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附条件认付conditional acceptance b?%Pa\,!  
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部分认付partial acceptance   -%6Y&_5VK