[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。   Sm|6 %3  
会计报表statement of account eMsd37J  
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往来帐目account current yf+)6D -9n  
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现在往来帐||存款额current accout =H8;iS2R  
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销货帐account sales &QgR*,5eo  
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共同计算帐项joint account  ,J@  
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未决帐项outstanding account ?caSb=
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贷方帐项credit account||creditor account 0=YI@@n)  
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借方帐项debit account||debtor account $UwCMPs X  
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应付帐||应付未付帐account payable W=?<<dVYD  
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应收帐||应收未收帐account receivable _[BP0\dPW  
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新交易||新帐new account {JLtE{  
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未决帐||老帐old account i%?*@uj  
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现金帐cash account LghfM"g  
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流水帐running account X?Q4}Y  
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暂记帐||未定帐suspense account {!`6zBsP  
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过期帐||延滞帐overdue account||pastdue account 3so%gvY.'  
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杂项帐户sundry account a+QpM*n7Lq  
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详细帐单||明细表detail account @4#vm@Yf_  
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呆帐bad account ,zc(t<|-y  
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会计项目title of account >Q*Wi  
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会计薄||帐薄account-book Ys7]B9/1O  
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营业报告书||损益计算表account of budiness||business report 9YGY,sx  
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借贷细帐||交验帐account rendered 'ga/  
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明细帐account stated +[ZY:ZQ  
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与…银行开立一户头to open an account with p<%d2@lp  
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与…银行建立交易to keep account with SrJE_~i  
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继续记帐to keep account XP}<N&j  
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与…有交易to have an account with dWW.Y*339  
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作成会计帐||有往来帐项to make out an account with +ai< q>+  
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清算||清理债务to make up an account YZ7.1`8  
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清洁帐目||与…停止交易to close ones account with ipz5H*  
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结帐to close an account .]Z"C&"N]  
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清理未付款to ask an account||to demand an account `u\n0=go  
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结清差额to balance the account with 2SLU:=<3  
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清算to settle an account||to liquidate an account||to square an account }7X%'Bg=M  
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审查帐目||监查帐目to audit an account I:.s_8mH}  
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检查帐目to examine an account /tLVX} &  
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转入A的帐户to charge the amount to As account nDW9NQ  
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以计帐方式付款to pay on account 3a|\dav%  
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代理某人||为某人on ones account||on account of one ;Qq\DFe.w  
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为自己计算||独立帐目on ones own account Y$zSQ_k;U  
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由某人收益并负风险on ones account and risk||for ones account and risk K%d&E YoW]  
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由某人负担for ones account||for account of one Ls%MGs9PI  
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按某人指示||列入某人帐户by order and for account of one 6wxs1G  
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列入5月份帐目for May account ]{iQ21`a-  
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编入某中帐项下to pass to the account of||to place to the account of 4z? l  
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寄出清算书to send in an account||to send in render an account G2Zer=rC  
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支票薄cheque book
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支票陈票人cheque drawer Z7#+pPt!  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque H.c7Nle  
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记名支票||认人支票cheque to order Vj-h;rB0z  
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到期支票antedated cheque 6mE\OS-I  
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未到期支票postdated cheque :A
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保付支票certified cheque 5\v3;;A[  
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未获兑现支票，退票returned cheque H.;Q+A,8^  
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横线支票crossed cheque 9$Y=orpWxr  
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普通横线general crossing RNL9> 7xV  
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特别横线special crossing "&] -2(  
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空白支票blank cheque _GPe<H  
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失效支票，过期支票stale cheque 7^Uv7<pw  
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普通支票open cheque [Pp'Ye~K@c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +_!QSU,@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;a/E42eN;  
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支票换现金||兑现to cash a cheque km(P o}  
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清理票款to clear a cheque [^ )g%|W  

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保证兑现to certify a cheque GdwVtqbX  
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填写支票数额to fill up a cheque "Q0@/bYq  
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支票上划线to cross a cheque ^~dWU>  
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开发支票to make out a cheque 0@(&eH=  
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签发支票，开立支票to draw a cheque||to issue a cheque +z( Lr=G  
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透支支票to overdraw a cheque |=w@H]r  
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背书支票to endorse a cheque 8Wx=p#_  
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请付票款||清付票款to pay a cheque||to honour a cheque CY1Z'  
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支票退票to dishonour a cheque X, n:,'  
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拒付支票to refuse a cheque gJXaPJA{  
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拒付支票to stop payment of a cheque kj_c%T ]/  
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提示要求付款to present for payment nUO0Ce
 
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见票即付持票人payable to bearer aOp\ 91  
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支付指定人payable to order 6Oq7#3]  
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已过期||无效out of date||stale }7Uoh(d  
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请给出票人R/D||refer to drawer GOPfXtkC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jd:6:Fm  
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文字与数字不一致words and figures differ ]kSGR  
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支票 [JiH\+XLPs  
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时间已过account closed ]Ze1s02(  
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更改处应加盖印章alterations require initials ye&;(30Oq  
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时间已过effects not cleared 0mE 0 j  
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停止付款payment stopped B#A6v0Ta  
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支票毁损cheque mutilated 1EK*g;H  
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汇款||寄钱to remit||to send money ch]IzdD  
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寄票供取款||支票支付to send a cheque for payment sJZiI}Xc  
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寄款人a remitter 1MFbQs^  
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收款人a remittee 10&8-p1/mc  
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国外汇票foreign Bill :gv"M8AP  
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国内汇票inland Bill +{]j]OP  
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跟单汇票documentary bill C!gZN9-  
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空头汇票accommodation bill sOY:e/_F  
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原始汇票original bill hH.G#-JO  
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改写||换新票据renewed bill /v}`l  
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即期汇票sight bill||bill on demand NK+o1  
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…days after date||…days after date…日后付款 x-c"%Z|  
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…months after date||…months after date…月后付款 reVgqYp{{-  
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见票后…日付款…days after sight||…days sight IV-{ve6  
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见票后…月付款…months after sight||…months sight $>gFf}#C  
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同组票据set of bills 8MBAtVmy  
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单张汇票sola of exchange||sole of exchange Vi}_{ Cy  

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远期汇票usance bill||bill at usance <VcQ{ F  
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长期汇票long bill *I'yH8F
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短期汇票short bill zX~MC?,W1  
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逾期汇票overdue bill 4YHY7J  
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宽限日期days of grace ddo#P%sH'  
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电汇telegraphic transfer （T.T） 1}37Q&2  
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邮汇postal order||postal note （Am.）||post office order||money order 2oU_2P  
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本票promissory note （P/N） {[(h[MW#  
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押汇负责书||押汇保证书letter of hypothecation Y~Ifj,\  
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副保||抵押品||付属担保物collateral security jIF |P-  
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担保书trust receipt||letter of indemnity a6H%5N  
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承兑||认付acceptance bi:8(Q$w:`  
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单张承兑general acceptance _FEFx  
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有条件承兑qualified acceptance <ih[TtZ  
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附条件认付conditional acceptance >j`qh:^  
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部分认付partial acceptance   _ J[