[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。   `I7s|9-=  
会计报表statement of account B>u`%Ry&  
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往来帐目account current >MYxj}I4{z  
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现在往来帐||存款额current accout +Xg:*b9So  
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销货帐account sales F=F84_+K  
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共同计算帐项joint account L|[i<s;  
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未决帐项outstanding account CH7a4qL`  
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贷方帐项credit account||creditor account xxGm T.&  
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借方帐项debit account||debtor account QFTiE1mGH  
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应付帐||应付未付帐account payable .*NPoW4Kv  
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应收帐||应收未收帐account receivable "1|geO|  
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新交易||新帐new account )EMlGM'2q  
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未决帐||老帐old account Z6B$\Q5Od  
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现金帐cash account T Tbe{
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流水帐running account M_0f{  
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暂记帐||未定帐suspense account ="G2I\  
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过期帐||延滞帐overdue account||pastdue account jhRr!  
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杂项帐户sundry account %,$xmoj9O]  
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详细帐单||明细表detail account h@JX?LzZS  
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呆帐bad account "+2
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会计项目title of account 0"j:- 1  
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会计薄||帐薄account-book )cL(()N  
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营业报告书||损益计算表account of budiness||business report erv94acq  
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借贷细帐||交验帐account rendered RFsUb:%V7-  
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明细帐account stated k:7Gb7\  
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与…银行开立一户头to open an account with CN` ~DD{  
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与…银行建立交易to keep account with Mb"y{Fox  
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继续记帐to keep account C(h<s e?  
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与…有交易to have an account with sk07|9nU  
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作成会计帐||有往来帐项to make out an account with Y|wjt\M  
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清算||清理债务to make up an account g-!  
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清洁帐目||与…停止交易to close ones account with 78*8-  
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结帐to close an account UpD4'!<buV  
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清理未付款to ask an account||to demand an account ckV\f({  
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结清差额to balance the account with 6`6 / 2C$%  
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清算to settle an account||to liquidate an account||to square an account 5|r*,!CF  
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审查帐目||监查帐目to audit an account 2<!IYEyT  
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检查帐目to examine an account 32HF&P+0%  
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转入A的帐户to charge the amount to As account ^
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以计帐方式付款to pay on account EN[T3 Y  
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代理某人||为某人on ones account||on account of one <'UGYY\wg0  
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为自己计算||独立帐目on ones own account [[^95:  
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由某人收益并负风险on ones account and risk||for ones account and risk 8kdJtEW3  
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由某人负担for ones account||for account of one R3a}YwJFXF  
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按某人指示||列入某人帐户by order and for account of one x$o^;2Z  
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列入5月份帐目for May account U'9z.2"}9  
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编入某中帐项下to pass to the account of||to place to the account of A&Aj!#  
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寄出清算书to send in an account||to send in render an account t>?tW
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支票薄cheque book <nqv)g"u0  
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支票陈票人cheque drawer b=/'cQ  
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持票人cheque holder uz{RV_IX7  
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不记名支票cheque to bearer||bearer cheque ]nB|8k=J  
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记名支票||认人支票cheque to order U3V5Jor#  
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到期支票antedated cheque Yjjh}R#  
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未到期支票postdated cheque u7[}pf$}  
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保付支票certified cheque 0Z8"f_GK  
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未获兑现支票，退票returned cheque vW=L{8zu  
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横线支票crossed cheque 3@gsKtA&H4  
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普通横线general crossing ;Nj9,Va(t  
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特别横线special crossing e(?w h   
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空白支票blank cheque AzOs/q8O  
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失效支票，过期支票stale cheque jb.H[n,\  
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普通支票open cheque Db,"Gl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DW. w=L|5R  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4 O!2nP  
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支票换现金||兑现to cash a cheque W,<q!<z\t  
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清理票款to clear a cheque b6N[t _,  
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保证兑现to certify a cheque ,CfslhO{j  
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填写支票数额to fill up a cheque 8 "l PiW3  
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支票上划线to cross a cheque VeYT[Us"  
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开发支票to make out a cheque ?=? _
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签发支票，开立支票to draw a cheque||to issue a cheque {R}F4k  
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透支支票to overdraw a cheque X1Yw=t~a  
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背书支票to endorse a cheque I/O3OD  
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请付票款||清付票款to pay a cheque||to honour a cheque *uc/ | c  
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支票退票to dishonour a cheque u]yy%@U1  
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拒付支票to refuse a cheque ingG  
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拒付支票to stop payment of a cheque ~gDYb#p  
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提示要求付款to present for payment scg&"s  
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见票即付持票人payable to bearer D=e*rrL7a  
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支付指定人payable to order  LA3m,  
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已过期||无效out of date||stale 4MgN
  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `16'qc  
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文字与数字不一致words and figures differ AyE*1 FD  
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支票 ]A5F}wV4  
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时间已过account closed iLy^U*yK  
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更改处应加盖印章alterations require initials wm5&5F4:  
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时间已过effects not cleared h FU8iB`Q  
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停止付款payment stopped 9Yt|Wj  
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支票毁损cheque mutilated X!KX
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汇款||寄钱to remit||to send money 9
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寄票供取款||支票支付to send a cheque for payment m ERkC,$  
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寄款人a remitter 7Z>vQf B  
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收款人a remittee ffP]U4  
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国外汇票foreign Bill ag'hHF
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国内汇票inland Bill T@1;Nbz]  
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跟单汇票documentary bill uH\EV`@'  
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空头汇票accommodation bill L2@:?WW[  
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原始汇票original bill 2/3yW.C  
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改写||换新票据renewed bill ^_#wo
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即期汇票sight bill||bill on demand [W )%0lx  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 ;? u cC@  
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见票后…日付款…days after sight||…days sight 5QqU.9M  
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见票后…月付款…months after sight||…months sight 'A|c\sy  
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同组票据set of bills G+#bO5  
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单张汇票sola of exchange||sole of exchange %3dc_YPS  
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远期汇票usance bill||bill at usance 4x ?NCD=k  
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长期汇票long bill )xf(4  
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短期汇票short bill 'bR f>=  
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逾期汇票overdue bill . AA# G  
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宽限日期days of grace Z:^<NdKe  
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电汇telegraphic transfer （T.T） o~Hq&C"^}  
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邮汇postal order||postal note （Am.）||post office order||money order hgYFR6VH  
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本票promissory note （P/N） ?VxQ&^|  
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押汇负责书||押汇保证书letter of hypothecation #k<l5x`  
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副保||抵押品||付属担保物collateral security f-^*p  
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担保书trust receipt||letter of indemnity :9&@/{W  
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承兑||认付acceptance g<~ODMCO?W  
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单张承兑general acceptance Y:CqQ  
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有条件承兑qualified acceptance Ts, U T L  
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附条件认付conditional acceptance _ZWU~38PM  
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部分认付partial acceptance   3>5gh8!-