[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。   'a4xi0**I  
会计报表statement of account O-G4^V8  
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往来帐目account current }<XeZ?;  
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现在往来帐||存款额current accout TlM ]d;9G  
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销货帐account sales  8sE@?,  
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共同计算帐项joint account z%]~^k8  
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未决帐项outstanding account ba|~B8rII[  
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贷方帐项credit account||creditor account iv\ ?TAZC  
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借方帐项debit account||debtor account ^-mz!{  
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应付帐||应付未付帐account payable #;>J<>  
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应收帐||应收未收帐account receivable ME{i-E4  
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新交易||新帐new account lzw3 x  
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未决帐||老帐old account zZGPA j  
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现金帐cash account ,r+=>vre  
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流水帐running account 4f'WF5S/}8  
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暂记帐||未定帐suspense account n!A')]y"  
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过期帐||延滞帐overdue account||pastdue account coiTVDwA  
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杂项帐户sundry account _T<ney}Y<  
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详细帐单||明细表detail account jrvhTej  
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呆帐bad account 7a->"W  
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会计项目title of account ^4`q%_vm  
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会计薄||帐薄account-book n)8bkcZCp+  
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营业报告书||损益计算表account of budiness||business report |Gzd|$%Oq  
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借贷细帐||交验帐account rendered I^qk`5w  
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明细帐account stated D-8%lGS
 
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与…银行开立一户头to open an account with Wu2#r\  
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与…银行建立交易to keep account with ;_F iiBk7(  
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继续记帐to keep account X.o
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与…有交易to have an account with  IhJ _Yed  
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作成会计帐||有往来帐项to make out an account with SdYES5aES  
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清算||清理债务to make up an account |/]bpG'z  
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清洁帐目||与…停止交易to close ones account with ?:lOn(0&  
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结帐to close an account h}g _;k5R  
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清理未付款to ask an account||to demand an account DL2e
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结清差额to balance the account with 1&i!92:E  
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清算to settle an account||to liquidate an account||to square an account Gvtd )9^<  
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审查帐目||监查帐目to audit an account fx99@%Ii  
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检查帐目to examine an account ~ Y4H)r  
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转入A的帐户to charge the amount to As account ["Z]K'?P  
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以计帐方式付款to pay on account rv9qF |2r{  
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代理某人||为某人on ones account||on account of one j<8_SD=,  
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为自己计算||独立帐目on ones own account J4!Z,-  
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由某人收益并负风险on ones account and risk||for ones account and risk E36<Wog  
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由某人负担for ones account||for account of one Pkc4=i,`A  
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按某人指示||列入某人帐户by order and for account of one B?#@<2*=L
 
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列入5月份帐目for May account >Q[]i4*A  
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编入某中帐项下to pass to the account of||to place to the account of v*FCE 1HI  
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寄出清算书to send in an account||to send in render an account %+o]1R  
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支票薄cheque book 9#O"^.Z !  
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支票陈票人cheque drawer rf1-E57#  
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持票人cheque holder ;2#7"a^  
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不记名支票cheque to bearer||bearer cheque Vu~mi%UH  
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记名支票||认人支票cheque to order QL_bg:hs
 
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到期支票antedated cheque "9>#Q3<N  
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未到期支票postdated cheque Ddt(*z /  
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保付支票certified cheque -2% []  
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未获兑现支票，退票returned cheque 96MRnj*Y[  
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横线支票crossed cheque KY2xKco  
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普通横线general crossing Q8z>0ci3o  
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特别横线special crossing l ^\5Jr03  
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空白支票blank cheque xJc'tT6@  
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失效支票，过期支票stale cheque O6k[1C  
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普通支票open cheque nCXIWLw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w7w$z_P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges + w GE  
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支票换现金||兑现to cash a cheque iK=H9j  
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清理票款to clear a cheque %oC]Rpdu  
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保证兑现to certify a cheque m!E36ce}  
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填写支票数额to fill up a cheque ~''qd\.f$  
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支票上划线to cross a cheque !4I?59  
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开发支票to make out a cheque IO]Oo3  
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签发支票，开立支票to draw a cheque||to issue a cheque zXU E<\  
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透支支票to overdraw a cheque ~~ )&? \N  
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背书支票to endorse a cheque gEU)UIJ  
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请付票款||清付票款to pay a cheque||to honour a cheque ^b>E_u  
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支票退票to dishonour a cheque y%ER51+  
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拒付支票to refuse a cheque pMa 3R3a  
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拒付支票to stop payment of a cheque hTVN`9h7  
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提示要求付款to present for payment s/Q}fW$ex  
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见票即付持票人payable to bearer >KGQ#hnH  
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支付指定人payable to order r=&PUT+vt  
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已过期||无效out of date||stale &[RC4^;\V  
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请给出票人R/D||refer to drawer /_jApZz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jX+L
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文字与数字不一致words and figures differ \?qXscq  
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支票 {-17;M$  
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时间已过account closed k"Sw,"e>+  
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更改处应加盖印章alterations require initials 4S"K%2'O  
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时间已过effects not cleared Th,2gX9  
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停止付款payment stopped |c  >  
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支票毁损cheque mutilated mX|AptND  
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汇款||寄钱to remit||to send money wlKL|N  
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寄票供取款||支票支付to send a cheque for payment pl"|NZz 7;  
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寄款人a remitter &ul9N)A  
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收款人a remittee N8nyTPw  
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国外汇票foreign Bill 93'%aSDI%  
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国内汇票inland Bill ;'<K}h
 
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跟单汇票documentary bill crhck'?0  
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空头汇票accommodation bill &`@Jy|N\  
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原始汇票original bill a)Wf* <B  
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改写||换新票据renewed bill !HB,{+25  
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即期汇票sight bill||bill on demand FlkAo]  
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…days after date||…days after date…日后付款 !-;Me&"I=`  
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…months after date||…months after date…月后付款 |]`+@K,S  
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见票后…日付款…days after sight||…days sight D(r|sw  
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见票后…月付款…months after sight||…months sight JT:9"lmJz,  
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同组票据set of bills Gu%`__  
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单张汇票sola of exchange||sole of exchange Kt^PL&A2  
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远期汇票usance bill||bill at usance Aa1 |{^$:L  
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长期汇票long bill ;bA9(:?  
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短期汇票short bill MT V
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逾期汇票overdue bill vfo[<"  
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宽限日期days of grace E t- .[  
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电汇telegraphic transfer （T.T）  Cn_Mz#Z  
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邮汇postal order||postal note （Am.）||post office order||money order Nh+$'6yT%  
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本票promissory note （P/N） %r>vZ/>a  
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押汇负责书||押汇保证书letter of hypothecation T&S< 0  
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副保||抵押品||付属担保物collateral security r`&ofk1K  
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担保书trust receipt||letter of indemnity l,/5$JGnk  
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承兑||认付acceptance 2?"9NQvz  
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单张承兑general acceptance "TxXrt%>A  
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有条件承兑qualified acceptance %|u"0/  
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附条件认付conditional acceptance (&x[>):6?  
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部分认付partial acceptance   "RG.vo7b