[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。   qSd $$L^  
会计报表statement of account R [c_L=  
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往来帐目account current ;'p'8lts  
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现在往来帐||存款额current accout {V8Pn2mlo  
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销货帐account sales f-<6T
 
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共同计算帐项joint account qHCs{ u  
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未决帐项outstanding account
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贷方帐项credit account||creditor account &; \v_5N6  
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借方帐项debit account||debtor account o__q)"^~-  
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应付帐||应付未付帐account payable jGn^
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应收帐||应收未收帐account receivable !U_L7  
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新交易||新帐new account  >9`ep7  
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未决帐||老帐old account =]e^8;e9  
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现金帐cash account ;Oy>-Ij5P  
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流水帐running account SWpUVZyd  
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暂记帐||未定帐suspense account C`wI6!  
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过期帐||延滞帐overdue account||pastdue account P*`xiTA  
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杂项帐户sundry account _~Vz+nT  
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详细帐单||明细表detail account Y,btL'[W  
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呆帐bad account $?AA"Nz  
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会计项目title of account '%C.([  
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会计薄||帐薄account-book BK9x`Oo2  
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营业报告书||损益计算表account of budiness||business report 3DC%I79  
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借贷细帐||交验帐account rendered !]+Z%ed`%  
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明细帐account stated &v5.;8u+OV  
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与…银行开立一户头to open an account with $?J+dB  
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与…银行建立交易to keep account with _T|H 69 J  
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继续记帐to keep account 5%?b5(mnD  
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与…有交易to have an account with AXP`,H  
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作成会计帐||有往来帐项to make out an account with ,ah*!Zm.kk  
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清算||清理债务to make up an account }PQSCl^I  
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清洁帐目||与…停止交易to close ones account with ^@`e  
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结帐to close an account uR:=V9O  
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清理未付款to ask an account||to demand an account Q:kVCm/;  
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结清差额to balance the account with _jTwiuMS-  
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清算to settle an account||to liquidate an account||to square an account Ln=>@  
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审查帐目||监查帐目to audit an account p,w|=@=  
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检查帐目to examine an account Jh$"fr3  
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转入A的帐户to charge the amount to As account %6A-O
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以计帐方式付款to pay on account ]yAEjn9cN  
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代理某人||为某人on ones account||on account of one Kc%n(,+%"  
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为自己计算||独立帐目on ones own account TBZ-17+  
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由某人收益并负风险on ones account and risk||for ones account and risk "xvtqi,R  
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由某人负担for ones account||for account of one ,IIZX l@  
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按某人指示||列入某人帐户by order and for account of one k)`$%[K8  
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列入5月份帐目for May account m@ i2#  
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编入某中帐项下to pass to the account of||to place to the account of `Kh]x9Z  
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寄出清算书to send in an account||to send in render an account k/G7.)C  
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支票薄cheque book 42fprt  
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支票陈票人cheque drawer  bRN
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持票人cheque holder )ZGYhE  
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不记名支票cheque to bearer||bearer cheque f'&GFL=c  
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记名支票||认人支票cheque to order %y>+1hakkX  
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到期支票antedated cheque 9 ~~qAoD  
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未到期支票postdated cheque 6 }!Z"  
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保付支票certified cheque 7rcA[)<'  
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未获兑现支票，退票returned cheque o~#f1$|Xn  
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横线支票crossed cheque Ry z?v<)h  
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普通横线general crossing  GP+2/D  
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特别横线special crossing ,}0$Tv\1  
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空白支票blank cheque 537?9  
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失效支票，过期支票stale cheque R)oB!$k  
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普通支票open cheque S8" f]5s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ET:T7
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Nxk(mec"  
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支票换现金||兑现to cash a cheque A]o4Mf0>I  
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清理票款to clear a cheque z.oU4c
 
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保证兑现to certify a cheque |3shc,7  
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填写支票数额to fill up a cheque 4)kG-[#  
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支票上划线to cross a cheque 0uvzxmN  
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开发支票to make out a cheque i47j lyH  
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签发支票，开立支票to draw a cheque||to issue a cheque ["3\eFg  
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透支支票to overdraw a cheque o}$1Ay*q`  
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背书支票to endorse a cheque r'GP$0rr9!  
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请付票款||清付票款to pay a cheque||to honour a cheque BlA[T%  
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支票退票to dishonour a cheque "Gb1K9A im  
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拒付支票to refuse a cheque %McE`155  
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拒付支票to stop payment of a cheque g%[c<l9  
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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 0'YG6(h  
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支付指定人payable to order ?W^c4NtP  
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已过期||无效out of date||stale mpPdG  
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请给出票人R/D||refer to drawer 8_<4-<}P:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NS%WeAf  
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文字与数字不一致words and figures differ /x_o!<M  
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支票 I!e})Y  
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时间已过account closed N (I&  
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更改处应加盖印章alterations require initials <Utnz)  
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时间已过effects not cleared At-U2a#J{  
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停止付款payment stopped kS bu]AB  
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支票毁损cheque mutilated T6 '`l?H`;  
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汇款||寄钱to remit||to send money !o:f$6EA~C  
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寄票供取款||支票支付to send a cheque for payment 3AU;>D^5  
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寄款人a remitter YB-h.1T-  
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收款人a remittee ;lHr =e7  
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国外汇票foreign Bill &J+
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国内汇票inland Bill wB.&}p9p  
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跟单汇票documentary bill s.$3j$vT 8  
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空头汇票accommodation bill 5>[u `  
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原始汇票original bill 9Z4nAc
 
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改写||换新票据renewed bill e"|efE  
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即期汇票sight bill||bill on demand ].-
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…days after date||…days after date…日后付款 F3On?x)  
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…months after date||…months after date…月后付款 :D~DU,e'  
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见票后…日付款…days after sight||…days sight s6 uG`F"  
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见票后…月付款…months after sight||…months sight I|qo+u)  
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同组票据set of bills BC^ :=  
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单张汇票sola of exchange||sole of exchange ~Y^+M*  
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远期汇票usance bill||bill at usance IaSR;/  
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长期汇票long bill ` Fa~  
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短期汇票short bill KLST\Ln:  
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逾期汇票overdue bill ;AG8C #_  
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宽限日期days of grace E>6MeO  
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电汇telegraphic transfer （T.T） W: z6Koc0  
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邮汇postal order||postal note （Am.）||post office order||money order ik)|{%!K]H  
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本票promissory note （P/N） 9SX +  
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押汇负责书||押汇保证书letter of hypothecation /J]5H  
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副保||抵押品||付属担保物collateral security pIc#L>{E  
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担保书trust receipt||letter of indemnity pE`})/?\*  
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承兑||认付acceptance '6DBs8>1  
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单张承兑general acceptance B`EJb71^Xy  
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有条件承兑qualified acceptance E fqX y>W  
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附条件认付conditional acceptance ez7A4>
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部分认付partial acceptance   \P[Y`LYL