[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。   m=("N  
会计报表statement of account }]Gi@Nh|o  
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往来帐目account current X+'^Sp  
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现在往来帐||存款额current accout 
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销货帐account sales GWA!Ab'<U  
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共同计算帐项joint account I[cV"BDa  
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未决帐项outstanding account '%]@a7w  
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贷方帐项credit account||creditor account j~,LoGuPh  
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借方帐项debit account||debtor account 0
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应付帐||应付未付帐account payable E23 Yk?"  
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应收帐||应收未收帐account receivable BHJ'[{U*w  
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新交易||新帐new account "aCb;2Rs  
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未决帐||老帐old account T m@1q!G  
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现金帐cash account moJT8tb  
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流水帐running account D>7_P7]y  
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暂记帐||未定帐suspense account zyp"*0zUr  
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过期帐||延滞帐overdue account||pastdue account Z/05 wB  
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杂项帐户sundry account *"QE1Fum'  
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详细帐单||明细表detail account ,fG_'3w
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呆帐bad account Oc/_T>  
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会计项目title of account BfE-s<  
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会计薄||帐薄account-book AB&wn>q  
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营业报告书||损益计算表account of budiness||business report KJ^GUqVl  
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借贷细帐||交验帐account rendered (:HbtrI  
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明细帐account stated 7C?mD75j  
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与…银行开立一户头to open an account with V1#aDfiW  
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与…银行建立交易to keep account with /^eemx  
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继续记帐to keep account ftH%, /,  
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与…有交易to have an account with Ahbu
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作成会计帐||有往来帐项to make out an account with "3oU (RA  
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清算||清理债务to make up an account FYS83uq0  
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清洁帐目||与…停止交易to close ones account with +*{5ORq=  
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结帐to close an account \\Tp40m+  
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清理未付款to ask an account||to demand an account l{o{=]x1  
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结清差额to balance the account with -fg
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清算to settle an account||to liquidate an account||to square an account =T4w:  
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审查帐目||监查帐目to audit an account 9,eR=M]+:  
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检查帐目to examine an account Ka\b_P&  
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转入A的帐户to charge the amount to As account fr2w k}/b  
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以计帐方式付款to pay on account @\}36y  
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代理某人||为某人on ones account||on account of one Pp hQa!F$  
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为自己计算||独立帐目on ones own account D07u?  
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由某人收益并负风险on ones account and risk||for ones account and risk P<x  
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由某人负担for ones account||for account of one xR`2+t&t  
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按某人指示||列入某人帐户by order and for account of one 0%+k>(@R  
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列入5月份帐目for May account N@0scfO6<  
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编入某中帐项下to pass to the account of||to place to the account of L{p-'V  
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寄出清算书to send in an account||to send in render an account Q#KjX;No  
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支票薄cheque book {H2i+"cF  
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支票陈票人cheque drawer 063
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持票人cheque holder I&Y(]S,cU  
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不记名支票cheque to bearer||bearer cheque }}_l@5  
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记名支票||认人支票cheque to order A4
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到期支票antedated cheque %R"Fx$tQ  
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未到期支票postdated cheque cDg27 xOUi  
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保付支票certified cheque c&
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未获兑现支票，退票returned cheque Ek3O{<  
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横线支票crossed cheque ]mSVjF3l  
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普通横线general crossing #x21e }Li  
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特别横线special crossing 0W> ",2|z  
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空白支票blank cheque }R^{<{KVJ  
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失效支票，过期支票stale cheque 
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普通支票open cheque eC?N>wHH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =B 9U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Liof
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支票换现金||兑现to cash a cheque ]l`DR4 =  
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清理票款to clear a cheque 7 UR)4dYA  
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保证兑现to certify a cheque . @.CQB=E  
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填写支票数额to fill up a cheque gN*8zui  
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支票上划线to cross a cheque .*ZNZ|g_  
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开发支票to make out a cheque |nD`0Rbw  
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签发支票，开立支票to draw a cheque||to issue a cheque 1UOFTI2S|  
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透支支票to overdraw a cheque T+I|2HYqOj  
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背书支票to endorse a cheque !+i  
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请付票款||清付票款to pay a cheque||to honour a cheque x,n;GR  
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支票退票to dishonour a cheque %#= 1?1s  
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拒付支票to refuse a cheque ;%Qu;FtC  
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拒付支票to stop payment of a cheque Kpg]b"9.R  
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提示要求付款to present for payment Z O&5C6qa  
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见票即付持票人payable to bearer <Dl7|M  
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支付指定人payable to order XJGOX n$/  
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已过期||无效out of date||stale I U/gYFT  
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请给出票人R/D||refer to drawer YeT[KjX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :2}zovsdj  
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文字与数字不一致words and figures differ 6Wl+5 a6V
 
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支票 I!~5.  
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时间已过account closed YP/BX52v  
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更改处应加盖印章alterations require initials xM 'bb5  
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时间已过effects not cleared wknX\,`Q  
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停止付款payment stopped ( $A0b  
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支票毁损cheque mutilated INZsDM 9  
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汇款||寄钱to remit||to send money ~bC{
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寄票供取款||支票支付to send a cheque for payment V.?N
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寄款人a remitter ZCVwQ#Xe+  
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收款人a remittee Sc#B-4m  
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国外汇票foreign Bill [$:M/5y9  
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国内汇票inland Bill mCah{~  
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跟单汇票documentary bill b|jdYJbol&  
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空头汇票accommodation bill ts|dk%  
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原始汇票original bill :buH\LB*P  
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改写||换新票据renewed bill IY_u|7d  
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即期汇票sight bill||bill on demand SUGB)vEa  
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…days after date||…days after date…日后付款 /1D]\k()  
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…months after date||…months after date…月后付款 <=O/_Iu (  
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见票后…日付款…days after sight||…days sight `wGP31Y.  
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见票后…月付款…months after sight||…months sight "p Rr>Fa  
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同组票据set of bills MawWgd*  
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单张汇票sola of exchange||sole of exchange #k}x} rn<'  
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远期汇票usance bill||bill at usance A5
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长期汇票long bill 0oC5W?>8s  
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短期汇票short bill S`w_q=-^8  
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逾期汇票overdue bill Jm#mC  
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宽限日期days of grace Q|$?d4La8  
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电汇telegraphic transfer （T.T） J 7/)XS  
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邮汇postal order||postal note （Am.）||post office order||money order AcoU.tpP  
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本票promissory note （P/N） 4tGP- L  
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押汇负责书||押汇保证书letter of hypothecation asj*/eC$/i  
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副保||抵押品||付属担保物collateral security bMCy=5  
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担保书trust receipt||letter of indemnity =rL^^MZp  
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承兑||认付acceptance ^_0l(ke  
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单张承兑general acceptance VNggDKS~K  
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有条件承兑qualified acceptance CHGV1X ,  
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附条件认付conditional acceptance ,x]xtg?  
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部分认付partial acceptance   N5%Cwl6i