[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。   p/U{*i]t  
会计报表statement of account o1?S*  
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往来帐目account current 4l`[,BJ  
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现在往来帐||存款额current accout 7Fx0#cS"\  
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销货帐account sales Sh2BU3  
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共同计算帐项joint account bC/Ql  
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未决帐项outstanding account j5wfqi  
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贷方帐项credit account||creditor account B@U'7`v  
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借方帐项debit account||debtor account uBl&{$<  
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应付帐||应付未付帐account payable l8khu)\n4R  
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应收帐||应收未收帐account receivable gyb99c,)  
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新交易||新帐new account 'b0r?A~c=  
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未决帐||老帐old account `{|w*)mD  
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现金帐cash account eyuyaSE  
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流水帐running account $H)QUFyC  
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暂记帐||未定帐suspense account OIJT~Z}  
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过期帐||延滞帐overdue account||pastdue account yVgC1-8i*  
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杂项帐户sundry account aU~?&]  
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详细帐单||明细表detail account Xi1|%  
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呆帐bad account ,l6,k<   
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会计项目title of account ^;'8yE/  
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会计薄||帐薄account-book 1*yxSU@uY  
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营业报告书||损益计算表account of budiness||business report W;yc)JB
 
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借贷细帐||交验帐account rendered W2#
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明细帐account stated 4`,7tj  
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与…银行开立一户头to open an account with ZX` \so,&,  
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与…银行建立交易to keep account with h@Ea5x  
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继续记帐to keep account Wu^Rv-xA  
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与…有交易to have an account with  ce9P-}d  
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作成会计帐||有往来帐项to make out an account with LNWS   
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清算||清理债务to make up an account 7h}gIm7e"  
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清洁帐目||与…停止交易to close ones account with /"8e,  
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结帐to close an account B18BwY  
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清理未付款to ask an account||to demand an account 5_aj]"x  
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结清差额to balance the account with ;[}OZt  
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清算to settle an account||to liquidate an account||to square an account Gk*u^J(  
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审查帐目||监查帐目to audit an account hn8xs5vN  
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检查帐目to examine an account * @4@eQF  
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转入A的帐户to charge the amount to As account o}v<~v(  
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以计帐方式付款to pay on account {$z54nvw$  
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代理某人||为某人on ones account||on account of one $xWwI(SaB  
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为自己计算||独立帐目on ones own account ^/"}_bR  
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由某人收益并负风险on ones account and risk||for ones account and risk dipfsH]p  
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由某人负担for ones account||for account of one Z\nDR
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按某人指示||列入某人帐户by order and for account of one 1C<cwd;9  
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列入5月份帐目for May account ZM.'W}J{*  
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编入某中帐项下to pass to the account of||to place to the account of 2`4m"DtA  
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寄出清算书to send in an account||to send in render an account N{v)pu.  
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支票薄cheque book Y*NzY*V\  
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支票陈票人cheque drawer \l59/ZFan  
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持票人cheque holder 8%9 C<+.R  
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不记名支票cheque to bearer||bearer cheque AQ'%}(#0  
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记名支票||认人支票cheque to order *5fe
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到期支票antedated cheque yNvAT>H  
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未到期支票postdated cheque 83vMj$P  
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保付支票certified cheque |&#N&t  
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未获兑现支票，退票returned cheque m]n2wmE3n  
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横线支票crossed cheque MltO.K!  
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普通横线general crossing hY&Yp^"}]^  
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特别横线special crossing s47R,K$  
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空白支票blank cheque G&*P*f1S  
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失效支票，过期支票stale cheque 1/97_:M0~F  
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普通支票open cheque $S#Z>d*1!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8B GZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B'yjMY![  
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支票换现金||兑现to cash a cheque DzpWU8j  
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清理票款to clear a cheque \foThLx  
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保证兑现to certify a cheque @\g}I`_M  
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填写支票数额to fill up a cheque 1K9.3n   
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支票上划线to cross a cheque tNY;wl:wp  
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开发支票to make out a cheque .:?v;rYk{  
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签发支票，开立支票to draw a cheque||to issue a cheque O!"K'Bm  
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透支支票to overdraw a cheque X;!*D  
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背书支票to endorse a cheque p6j-8ggL  
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请付票款||清付票款to pay a cheque||to honour a cheque fK7 ?"^`/  
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支票退票to dishonour a cheque v\w*VCjoV  
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拒付支票to refuse a cheque b]u=Iza  
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拒付支票to stop payment of a cheque 9Z -2MF  
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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@V%H  
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支付指定人payable to order ` RY}g;  
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已过期||无效out of date||stale UI=v|<'-  
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请给出票人R/D||refer to drawer T4W20dxL7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :'r* 5EX  
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文字与数字不一致words and figures differ GipiO5)1C  
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支票 ,%Z&*/*Oh  
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时间已过account closed Vw;iE=L  
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更改处应加盖印章alterations require initials y a$yRsd`  
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时间已过effects not cleared '[6]W)f  
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停止付款payment stopped X%-"b`  
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支票毁损cheque mutilated &K!0yR  
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汇款||寄钱to remit||to send money <O) if^  
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寄票供取款||支票支付to send a cheque for payment >WO;q  
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寄款人a remitter q:F6MW  
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收款人a remittee tZ
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国外汇票foreign Bill G wgY{-|`  
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国内汇票inland Bill Hv"qRuQ?[  
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跟单汇票documentary bill {'P?wv  
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空头汇票accommodation bill P2>_qyX  
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原始汇票original bill G"J 8i|~  
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改写||换新票据renewed bill 4M$"0}O;[h  
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即期汇票sight bill||bill on demand s7`2ky()kz  
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…days after date||…days after date…日后付款 M%13b$i~f  
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…months after date||…months after date…月后付款 gf;B&MM6  
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见票后…日付款…days after sight||…days sight 2j^8{Agz  
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见票后…月付款…months after sight||…months sight Re;[S[D7  
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同组票据set of bills [r1\FF@v,  
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单张汇票sola of exchange||sole of exchange x1+V  
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远期汇票usance bill||bill at usance DRu#vC  
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长期汇票long bill %
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短期汇票short bill 3r2e_?m  
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逾期汇票overdue bill V(!-xu1,  
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宽限日期days of grace Q$S|LC  
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电汇telegraphic transfer （T.T） N9AM% H
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邮汇postal order||postal note （Am.）||post office order||money order UNescZ  
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本票promissory note （P/N） AI*1k xR  
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押汇负责书||押汇保证书letter of hypothecation } |? W  
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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  5wy3C  
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承兑||认付acceptance wD`jks  
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单张承兑general acceptance 5(&'/U^  
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有条件承兑qualified acceptance V.kRV{43  
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附条件认付conditional acceptance $]S*(K3U~  
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部分认付partial acceptance   ^,N=GZRWW