[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。   N\xqy-L9  
会计报表statement of account &<v#^2S3  
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往来帐目account current .Yh-m  
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现在往来帐||存款额current accout W]rXt,{&  
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销货帐account sales @++ X H}  
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共同计算帐项joint account N%>/ e'(  
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未决帐项outstanding account i8A5m@,G  
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贷方帐项credit account||creditor account g,Q!F  
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借方帐项debit account||debtor account U,g!KN3P  
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应付帐||应付未付帐account payable fzSZ>I0R  
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应收帐||应收未收帐account receivable \Lh,dZ}d  
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新交易||新帐new account ~r@'kUXKK  
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未决帐||老帐old account tT'd]  
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现金帐cash account 3)GXu>) t  
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流水帐running account AV%Q5Mi}  
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暂记帐||未定帐suspense account =XoNk1  
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过期帐||延滞帐overdue account||pastdue account )P|Ql-rE4  
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杂项帐户sundry account nPv2: x  
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详细帐单||明细表detail account D Zh6/n#q  
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呆帐bad account ]qpcA6%a|  
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会计项目title of account vTB*J,6.  
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会计薄||帐薄account-book m]u#Dm7h  
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营业报告书||损益计算表account of budiness||business report zpa'G1v  
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借贷细帐||交验帐account rendered 4P`\fz  
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明细帐account stated 2y<d@z:K  
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与…银行开立一户头to open an account with AJmS1 B  
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与…银行建立交易to keep account with 4&&j7$aV  
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继续记帐to keep account f0hi70\(X  
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与…有交易to have an account with h@Hmo^!9J  
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作成会计帐||有往来帐项to make out an account with cb UVeh7Q  
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清算||清理债务to make up an account 7,O^c+  
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清洁帐目||与…停止交易to close ones account with w]%r]PwU+  
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结帐to close an account :Mt/6}
 
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清理未付款to ask an account||to demand an account l_kH^ET  
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结清差额to balance the account with ^\wosB3E  
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清算to settle an account||to liquidate an account||to square an account Gge"`AT  
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审查帐目||监查帐目to audit an account W>,b1_k c  
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检查帐目to examine an account ) .]Z}g&  
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转入A的帐户to charge the amount to As account Vj:PNt[
 
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以计帐方式付款to pay on account BS{">lPmx  
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代理某人||为某人on ones account||on account of one T$q]iSgu  
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为自己计算||独立帐目on ones own account cq!>B{  
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由某人收益并负风险on ones account and risk||for ones account and risk a-kU?&* y  
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由某人负担for ones account||for account of one XFX:)l#o  
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按某人指示||列入某人帐户by order and for account of one wv*r}{%7g[  
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列入5月份帐目for May account q= tDMK'h  
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编入某中帐项下to pass to the account of||to place to the account of @ 8SYV}0 H  
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寄出清算书to send in an account||to send in render an account M9iu#6P  
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支票薄cheque book <Siz5qQI4  
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支票陈票人cheque drawer K~Xt`  
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持票人cheque holder <7)@Jds\  
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不记名支票cheque to bearer||bearer cheque u 9?85  
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记名支票||认人支票cheque to order ni3^J5XW  
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到期支票antedated cheque O1-Ne.$  
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未到期支票postdated cheque m'a3}vRV(  
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保付支票certified cheque &%FpNU9
 
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未获兑现支票，退票returned cheque r`mfLA]d  
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横线支票crossed cheque )=2iGEVW  
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普通横线general crossing 
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特别横线special crossing -3F|)qwK  
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空白支票blank cheque {&G0jsA  
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失效支票，过期支票stale cheque pWK7B`t  
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普通支票open cheque .kyp5CD}4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~X)Aw3}F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (TgLCT[@T  
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支票换现金||兑现to cash a cheque v[A)r]"j"M  
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清理票款to clear a cheque zU}Ru&T9  
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保证兑现to certify a cheque N7=lS Bm  
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填写支票数额to fill up a cheque : M=0o<  
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支票上划线to cross a cheque $pr\"!|z  
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开发支票to make out a cheque mmRxs1 0$  
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签发支票，开立支票to draw a cheque||to issue a cheque __LR!F]
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透支支票to overdraw a cheque }w&W\g+E$  
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背书支票to endorse a cheque V7DMn@Ckw  
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请付票款||清付票款to pay a cheque||to honour a cheque BRSIg]  
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支票退票to dishonour a cheque (r*"}"ZG  
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拒付支票to refuse a cheque }ZqnsLu[)  
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拒付支票to stop payment of a cheque '<=77yDg  
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提示要求付款to present for payment :Eb=jWA  
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见票即付持票人payable to bearer w 3kX!%a:  
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支付指定人payable to order 9z#z9|hj)3  
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已过期||无效out of date||stale 4 ++ &P9  
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请给出票人R/D||refer to drawer u~8=ikn+T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J.(mg D  
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文字与数字不一致words and figures differ {zIcEN$ ~  
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支票 >PYc57S1c  
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时间已过account closed Z'~/=a)7  
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更改处应加盖印章alterations require initials PO nF_FC  
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时间已过effects not cleared o&$Of  
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停止付款payment stopped ~^/BAc  
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支票毁损cheque mutilated $}EI3a  
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汇款||寄钱to remit||to send money !{F\\D/  
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寄票供取款||支票支付to send a cheque for payment  _'K6S  
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寄款人a remitter <9[>+X  
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收款人a remittee Q sPZ dC  
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国外汇票foreign Bill fskc'%x  
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国内汇票inland Bill O{Z bpa^  
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跟单汇票documentary bill $'w>doUlA  
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空头汇票accommodation bill L4<=,}KS  
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原始汇票original bill l Ma||  
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改写||换新票据renewed bill vv
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即期汇票sight bill||bill on demand RaA7 U   
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…days after date||…days after date…日后付款 #"TL*p  
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…months after date||…months after date…月后付款 .c@,$z2M  
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见票后…日付款…days after sight||…days sight \; zix(N[5  
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见票后…月付款…months after sight||…months sight 5xc-MkIRL  
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同组票据set of bills gal.<SVW  
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单张汇票sola of exchange||sole of exchange W4=<hB  
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远期汇票usance bill||bill at usance ]dHV^!  
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长期汇票long bill -42jeJS  
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短期汇票short bill x2z%J,z@4  
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逾期汇票overdue bill +FYhDB~m  
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宽限日期days of grace 8(0q,7)y  
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电汇telegraphic transfer （T.T） O$ ;:5zT  
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邮汇postal order||postal note （Am.）||post office order||money order ]
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本票promissory note （P/N） 6"U)d7^  
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押汇负责书||押汇保证书letter of hypothecation cdfvc0  
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副保||抵押品||付属担保物collateral security x'wT%/hp  
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担保书trust receipt||letter of indemnity vd'd@T  
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承兑||认付acceptance ~#jD/  
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单张承兑general acceptance ghd*EXrF H  
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有条件承兑qualified acceptance fUgI*V  
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附条件认付conditional acceptance @dj2#
 
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部分认付partial acceptance   ,pz^8NJAI