[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。   (zh[1 [a  
会计报表statement of account ;tSAQ  
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往来帐目account current ^qnmKA>"F  
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现在往来帐||存款额current accout Qe{w)e0}`  
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销货帐account sales 5C&*PJ~WA  
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共同计算帐项joint account - Z`RKR8C  
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未决帐项outstanding account xP!QV~$>  
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贷方帐项credit account||creditor account Q2D!Agq=D  
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借方帐项debit account||debtor account DL?nvH  
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应付帐||应付未付帐account payable  RQb}t,  
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应收帐||应收未收帐account receivable uO`MA% z<
 
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新交易||新帐new account dw3Hk$"h  
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未决帐||老帐old account c&!mKMrk  
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现金帐cash account {PcJuRTHB  
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流水帐running account k=hWYe$iAz  
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暂记帐||未定帐suspense account \ph.c*c  
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过期帐||延滞帐overdue account||pastdue account );\c{QF  
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杂项帐户sundry account 15\m.Ix  
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详细帐单||明细表detail account 7{L4a\JzT  
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呆帐bad account qW0:q.   
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会计项目title of account " B#|C'  
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会计薄||帐薄account-book NQk aW)  
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营业报告书||损益计算表account of budiness||business report YAr6cl  
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借贷细帐||交验帐account rendered c=oDzAzuV\  
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明细帐account stated mL{P4a 1xf  
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与…银行开立一户头to open an account with /BL:"t@-  
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与…银行建立交易to keep account with 6#?T?!vZ  
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继续记帐to keep account 1-KNXGb'  
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与…有交易to have an account with O VV@  
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作成会计帐||有往来帐项to make out an account with M!UTqf7XL  
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清算||清理债务to make up an account 25Dl4<-Z  
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清洁帐目||与…停止交易to close ones account with ^X
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结帐to close an account ')X (P>  
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清理未付款to ask an account||to demand an account 3[YG BM
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结清差额to balance the account with 7
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清算to settle an account||to liquidate an account||to square an account /F*Y~>*% 1  
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审查帐目||监查帐目to audit an account o<`vh*U@,4  
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检查帐目to examine an account q!Du J  
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转入A的帐户to charge the amount to As account s\*L5{kiSl  
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以计帐方式付款to pay on account A2_ut6&eb  
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代理某人||为某人on ones account||on account of one W5*ldXXk  
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为自己计算||独立帐目on ones own account TCr4-"`r-{  
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由某人收益并负风险on ones account and risk||for ones account and risk ?=u?u k<-  
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由某人负担for ones account||for account of one ~q$]iwwqT  
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按某人指示||列入某人帐户by order and for account of one !09)WtsEfx  
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列入5月份帐目for May account 3I)~;>meo  
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编入某中帐项下to pass to the account of||to place to the account of GQ2GcX(E(  
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寄出清算书to send in an account||to send in render an account ~_THvx1  
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支票薄cheque book m\:^9A4HCg  
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支票陈票人cheque drawer iZGbNN  
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持票人cheque holder 26V6Y2X  
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不记名支票cheque to bearer||bearer cheque u[a-9^&g  
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记名支票||认人支票cheque to order lrrTe E*  
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到期支票antedated cheque &3vm @  
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未到期支票postdated cheque g
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保付支票certified cheque :ez76oGyc  
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未获兑现支票，退票returned cheque <bcf"0A  
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横线支票crossed cheque Zpd-ob  
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普通横线general crossing l;M,=ctB(  
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特别横线special crossing 0f4 y"9m  
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空白支票blank cheque 6;E3|st1 X  
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失效支票，过期支票stale cheque y[J9"k(@  
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普通支票open cheque S{llpp{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 NXD-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G 1{m"1M  
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支票换现金||兑现to cash a cheque iKq_s5|sW  
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清理票款to clear a cheque hq"nRH  
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保证兑现to certify a cheque {~&]  
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填写支票数额to fill up a cheque R(t%/Hvs$  
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支票上划线to cross a cheque '*[7O2\%/  
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开发支票to make out a cheque C;ab-gh  
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签发支票，开立支票to draw a cheque||to issue a cheque j7d^ga-`  
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透支支票to overdraw a cheque /@Jg [na  
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背书支票to endorse a cheque YS4"TOFw  
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请付票款||清付票款to pay a cheque||to honour a cheque ZYY`f/qi  
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支票退票to dishonour a cheque Z9H2 ! Cp  
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拒付支票to refuse a cheque r:rPzq1  
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拒付支票to stop payment of a cheque 9k4z__Ke  
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提示要求付款to present for payment  Za,o  
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见票即付持票人payable to bearer 2/ )~$0  
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支付指定人payable to order 3Zz_wr6  
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已过期||无效out of date||stale g}?39?o 4  
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请给出票人R/D||refer to drawer R4D$)D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W;X:U.  
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文字与数字不一致words and figures differ eHHU2^I,  
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支票 EAs^i+/  
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时间已过account closed QVb{+`.7  
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更改处应加盖印章alterations require initials s2tNQtq0W  
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时间已过effects not cleared [MAvU ?;  
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停止付款payment stopped xM&`>`;^e  
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支票毁损cheque mutilated {FNCC*=  
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汇款||寄钱to remit||to send money UJ)(Sw  
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寄票供取款||支票支付to send a cheque for payment }F_ =.w0  
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寄款人a remitter tHJahK:"k  
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收款人a remittee S8e?-rC  
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国外汇票foreign Bill UotLJa  
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国内汇票inland Bill e$-Y>Dd  
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跟单汇票documentary bill )%I62<N,z  
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空头汇票accommodation bill h(FFG%H(  
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原始汇票original bill ^}Gu'!z9D  
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改写||换新票据renewed bill o=Kd9I#  
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即期汇票sight bill||bill on demand xU;Q~(  
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…days after date||…days after date…日后付款 bP1]:^ x@W  
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…months after date||…months after date…月后付款 cG4$)q;q  
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见票后…日付款…days after sight||…days sight IUwMIHq&sW  
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见票后…月付款…months after sight||…months sight hR~~k~84  
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同组票据set of bills @l@erCw@  
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单张汇票sola of exchange||sole of exchange !WQS.&
 
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远期汇票usance bill||bill at usance /\UFJ  
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长期汇票long bill .# }`r`/  
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短期汇票short bill "1> 48Z-UC  
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逾期汇票overdue bill n_MY69W  
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宽限日期days of grace E@92hB4D"  
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电汇telegraphic transfer （T.T） I2<5#|CXpZ  
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邮汇postal order||postal note （Am.）||post office order||money order nx'Yevi0$  
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本票promissory note （P/N） Tt\G
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押汇负责书||押汇保证书letter of hypothecation HMPb %'U ~  
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副保||抵押品||付属担保物collateral security Vs@H>97,
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担保书trust receipt||letter of indemnity WHKe\8zWq  
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承兑||认付acceptance U)iq  
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单张承兑general acceptance o2e gNTG  
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有条件承兑qualified acceptance Z[?zaQ$  
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附条件认付conditional acceptance FoB^iA6e  
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部分认付partial acceptance   X&s"}Hf