[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。   G- _h 2  
会计报表statement of account "*08?KA  
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往来帐目account current EPEy60Rx5  
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现在往来帐||存款额current accout >"LHr&;m&h  
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销货帐account sales uD'yzR!]+  
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共同计算帐项joint account n~c<[  
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未决帐项outstanding account }%8 :8_Ke  
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贷方帐项credit account||creditor account F747K);_  
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借方帐项debit account||debtor account QR+xPY~  
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应付帐||应付未付帐account payable (-}:'5|Yj  
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应收帐||应收未收帐account receivable `i!BXOOV{  

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新交易||新帐new account 8+f{ /  
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未决帐||老帐old account ]!c59%f=  
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现金帐cash account o*k.je1  
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流水帐running account Vjdu9Ez  
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暂记帐||未定帐suspense account opXxtYC@  
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过期帐||延滞帐overdue account||pastdue account JpRn)e'Z  
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杂项帐户sundry account =ea'G>;[H  
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详细帐单||明细表detail account 4-C Ge  
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呆帐bad account 2M+}o"g  
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会计项目title of account Y|
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会计薄||帐薄account-book +=`*`eP:U  
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营业报告书||损益计算表account of budiness||business report ~} 02q5H  
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借贷细帐||交验帐account rendered _ea|E  8  
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明细帐account stated BMo2t'L  
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与…银行开立一户头to open an account with JLbmh1'  
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与…银行建立交易to keep account with JA$RY  
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继续记帐to keep account m++=FsiX=  
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与…有交易to have an account with  \62!{  
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作成会计帐||有往来帐项to make out an account with YmwXA e:  
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清算||清理债务to make up an account 4$y P_3  
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清洁帐目||与…停止交易to close ones account with 'A,)PZL9i  

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结帐to close an account `|<? sjY  
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清理未付款to ask an account||to demand an account AHU=`z  
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结清差额to balance the account with C[,&Y&`j  
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清算to settle an account||to liquidate an account||to square an account A 
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审查帐目||监查帐目to audit an account q<K/q"0-l  
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检查帐目to examine an account p/HGI)'  
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转入A的帐户to charge the amount to As account o%OwKp s  
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以计帐方式付款to pay on account Fw8b^ew  
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代理某人||为某人on ones account||on account of one rN,T}M=2  
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为自己计算||独立帐目on ones own account 0]zMb^wo  
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由某人收益并负风险on ones account and risk||for ones account and risk NieNfurG%  
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由某人负担for ones account||for account of one :x3xeVtY  
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按某人指示||列入某人帐户by order and for account of one xUTTRJ(\  
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列入5月份帐目for May account Ir=G\/A  
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编入某中帐项下to pass to the account of||to place to the account of z6P~HF+&h  
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寄出清算书to send in an account||to send in render an account ]<K"`q2  
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支票薄cheque book %j2$ ezud  
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支票陈票人cheque drawer "y5bODq3t  
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持票人cheque holder q,> C^p|2b  
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不记名支票cheque to bearer||bearer cheque 6J">@+  
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记名支票||认人支票cheque to order -<sW`HpD'  
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到期支票antedated cheque 7#SfuZ0@  
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未到期支票postdated cheque g9=_^^Tg  
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保付支票certified cheque yb)qg]2  
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未获兑现支票，退票returned cheque fsWIz1K  
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横线支票crossed cheque Z~}9^(qc  
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普通横线general crossing Z3=N= xY]  
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特别横线special crossing 'Sesh'2 /
 
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空白支票blank cheque jQ7-M4qO/  
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失效支票，过期支票stale cheque }`!-WY  
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普通支票open cheque xE$lx:C"FU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FMhuCl 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 &FJr?hY%  
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支票换现金||兑现to cash a cheque shP}T[<  
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清理票款to clear a cheque (ss,x CF  
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保证兑现to certify a cheque ]0MuXiR  
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填写支票数额to fill up a cheque 5tzO=gO[  
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支票上划线to cross a cheque B@VAXmCaoV  
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开发支票to make out a cheque ;:+2.//  
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签发支票，开立支票to draw a cheque||to issue a cheque N:S2X+}(  
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透支支票to overdraw a cheque zjSl;ru  
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背书支票to endorse a cheque 7^mQfQv  
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请付票款||清付票款to pay a cheque||to honour a cheque :i@ $s/  
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支票退票to dishonour a cheque 3bjCa\ "  
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拒付支票to refuse a cheque :}/\hz ,  
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拒付支票to stop payment of a cheque aNQ(xiskb  
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提示要求付款to present for payment sG[qlzR=8  
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见票即付持票人payable to bearer U5@B7v
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支付指定人payable to order Gm=&[?}  
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已过期||无效out of date||stale Fi\)ka\u  
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请给出票人R/D||refer to drawer ;:ZD<'+N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -eS r  
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文字与数字不一致words and figures differ 589fr"Ma,6  
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支票 9.( [,J  
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时间已过account closed 0/
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更改处应加盖印章alterations require initials p|a`Q5z!  
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时间已过effects not cleared U
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停止付款payment stopped oY,{9H37b  
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支票毁损cheque mutilated k+je-%hPj  
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汇款||寄钱to remit||to send money S==0/  
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寄票供取款||支票支付to send a cheque for payment *UN*&DmF  
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寄款人a remitter HTMo.hr
  
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收款人a remittee J
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国外汇票foreign Bill qxZf!NX5  
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国内汇票inland Bill WU
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跟单汇票documentary bill +x4*T  
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空头汇票accommodation bill o`'4EVw*  
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原始汇票original bill #Wb 4*  
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改写||换新票据renewed bill la$%%@0/  
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即期汇票sight bill||bill on demand 37M,Os1(  
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…days after date||…days after date…日后付款 ~rAcT6#  
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…months after date||…months after date…月后付款 Lo}/k}3Sx  
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见票后…日付款…days after sight||…days sight yRQNmR;Uy  
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见票后…月付款…months after sight||…months sight TKEcbGhy  
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同组票据set of bills 3 "Qg"\  
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单张汇票sola of exchange||sole of exchange bIV9cpW  
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远期汇票usance bill||bill at usance vP%:\u:{  
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长期汇票long bill l)EtK&er(}  
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短期汇票short bill *ck'vV'@  
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逾期汇票overdue bill ~BnmAv$m[  
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宽限日期days of grace = ">0\#  
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电汇telegraphic transfer （T.T） i+I1h=  
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邮汇postal order||postal note （Am.）||post office order||money order .9<euPrz  
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本票promissory note （P/N） KHeeB`V>J  
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押汇负责书||押汇保证书letter of hypothecation =:H EF;!  
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副保||抵押品||付属担保物collateral security (Q.I DDlr  
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担保书trust receipt||letter of indemnity 1h{7dLA  
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承兑||认付acceptance t^~itlE{  
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单张承兑general acceptance 2>Qy*  
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有条件承兑qualified acceptance 6O*lZNN  
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附条件认付conditional acceptance @q{. shqo  
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部分认付partial acceptance   NA#,q 8