[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。   d] ^i1
 
会计报表statement of account 4jW{IGW  
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往来帐目account current HHYcFoJwYN  
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现在往来帐||存款额current accout sm
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销货帐account sales m+=!Z|K  
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共同计算帐项joint account c>SeOnf  
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未决帐项outstanding account +9X[gef8  
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贷方帐项credit account||creditor account "i r*;|  
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借方帐项debit account||debtor account kXr %73s  
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应付帐||应付未付帐account payable I,eyL$x  
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应收帐||应收未收帐account receivable Eg*3**gTO  
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新交易||新帐new account Z3dd9m#.]  
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未决帐||老帐old account 7;NV 1RV  
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现金帐cash account }Kt?0  
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流水帐running account d]EvC>  
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暂记帐||未定帐suspense account {O)&5  
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过期帐||延滞帐overdue account||pastdue account mx~sxYa  
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杂项帐户sundry account $sZHApJV+  
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详细帐单||明细表detail account Nl`ry2"<  
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呆帐bad account YS~t d+*  
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会计项目title of account (PcK(C!}=\  
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会计薄||帐薄account-book e oSM@Isu  
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营业报告书||损益计算表account of budiness||business report bpa O`[*  
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借贷细帐||交验帐account rendered 8G&+  
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明细帐account stated 1xAFu+
  
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与…银行开立一户头to open an account with ;+34g6  
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与…银行建立交易to keep account with =4<S8Cp  
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继续记帐to keep account ds;cfj[  
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与…有交易to have an account with jS3(>  
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作成会计帐||有往来帐项to make out an account with nIQ&gbfO  
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清算||清理债务to make up an account cPsn] U  
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清洁帐目||与…停止交易to close ones account with  hMeqs+  
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结帐to close an account I+"?,Ej$K  
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清理未付款to ask an account||to demand an account XQ3*  
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结清差额to balance the account with ;=-j;x  
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清算to settle an account||to liquidate an account||to square an account yw.~trF&%  
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审查帐目||监查帐目to audit an account =,4 '"  
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检查帐目to examine an account ~|'y+h 89  
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转入A的帐户to charge the amount to As account &{zwM |Q@?  
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以计帐方式付款to pay on account }F{C= l2  
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代理某人||为某人on ones account||on account of one \f/#<|Hm  
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为自己计算||独立帐目on ones own account }PI35i1!t  
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由某人收益并负风险on ones account and risk||for ones account and risk @ /UOSU  
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由某人负担for ones account||for account of one .pM &jni Y  
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按某人指示||列入某人帐户by order and for account of one b JfD\  
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列入5月份帐目for May account x .b; +p}=  
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编入某中帐项下to pass to the account of||to place to the account of xLx"*jyL  
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寄出清算书to send in an account||to send in render an account ;/@?6T"  
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支票薄cheque book f}[H `OF  
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支票陈票人cheque drawer v9%nau4  
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持票人cheque holder =~J
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不记名支票cheque to bearer||bearer cheque i"L}!5  
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记名支票||认人支票cheque to order E{uf\Fc
 
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到期支票antedated cheque UqN{JG:#.  
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未到期支票postdated cheque T^~)
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保付支票certified cheque ;SgD 5Ln}  
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未获兑现支票，退票returned cheque qxfLfgu^  
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横线支票crossed cheque LfEvc2 v=g  
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普通横线general crossing eJ)1K  
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特别横线special crossing vQ 4}WtvA  
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空白支票blank cheque /HkFlf
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失效支票，过期支票stale cheque o~#f1$|Xn  
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普通支票open cheque MTb,Kmw<(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Lz@$3(2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O$qtq(Q%  
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支票换现金||兑现to cash a cheque _({@B`N}  
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清理票款to clear a cheque E ]B7  
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保证兑现to certify a cheque r|G
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填写支票数额to fill up a cheque *%!M4&  
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支票上划线to cross a cheque ~$<UE}qp  
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开发支票to make out a cheque khx.y
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签发支票，开立支票to draw a cheque||to issue a cheque ^m!_2_q  
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透支支票to overdraw a cheque V`#.7uUP  
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背书支票to endorse a cheque PFrfd_s{>\  
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请付票款||清付票款to pay a cheque||to honour a cheque C <B<o[:H  
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支票退票to dishonour a cheque CMW,slC_3  
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拒付支票to refuse a cheque SA;#aj}rV  
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拒付支票to stop payment of a cheque 2;2}wM[  
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提示要求付款to present for payment "V&I^YSc>  
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见票即付持票人payable to bearer ?D`T7KSe~D  
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支付指定人payable to order ?jx1R^  
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已过期||无效out of date||stale 72W s K"  
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请给出票人R/D||refer to drawer eWJ`$"z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sEJC-$  
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文字与数字不一致words and figures differ 1KM`i  
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支票 phnV7D(E  
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时间已过account closed 2;a(8^n  
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更改处应加盖印章alterations require initials w-wV3Q6X  
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时间已过effects not cleared (8.Z..PH  
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停止付款payment stopped <Ln 1pV~k  
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支票毁损cheque mutilated  ={K`4BD  
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汇款||寄钱to remit||to send money mEw ~yOW]M  
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寄票供取款||支票支付to send a cheque for payment kY*rb_2j  
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寄款人a remitter JSW ^dw&  
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收款人a remittee ;\f gF@  
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国外汇票foreign Bill ?>I;34
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国内汇票inland Bill -$\+' \  
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跟单汇票documentary bill N<~t3/Nm  
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空头汇票accommodation bill 9I6
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原始汇票original bill Zl^\Q=*s  
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改写||换新票据renewed bill '.:z&gSqx0  
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即期汇票sight bill||bill on demand Xu%'Z".>:  
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…days after date||…days after date…日后付款 be.*#[  
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…months after date||…months after date…月后付款 ;U-jO &  
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见票后…日付款…days after sight||…days sight i<#QW'R(  
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见票后…月付款…months after sight||…months sight jIJ~QpNE  
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同组票据set of bills fp`;U_-&0  
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单张汇票sola of exchange||sole of exchange QIG$z?  
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远期汇票usance bill||bill at usance p{r}?a  
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长期汇票long bill rNXQf'*I  
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短期汇票short bill ?9 <:QE;I>  
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逾期汇票overdue bill 75T%g!c#  
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宽限日期days of grace DX#Nf""Pw  
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电汇telegraphic transfer （T.T） xQ7l~O b  
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邮汇postal order||postal note （Am.）||post office order||money order <sb~ ^B  
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本票promissory note （P/N） <}C o Qz  
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押汇负责书||押汇保证书letter of hypothecation KLST\Ln:  
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副保||抵押品||付属担保物collateral security Snj'y,p[  
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担保书trust receipt||letter of indemnity `'DmDg  
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承兑||认付acceptance R$R*'l  
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单张承兑general acceptance E^B'4  
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有条件承兑qualified acceptance )v'WWwXY>  
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附条件认付conditional acceptance /J]5H  
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部分认付partial acceptance   z<MsKD0Q