[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。   F|y0q:U  
会计报表statement of account vM]5IHqeE  

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往来帐目account current ]Hq,Pr_+  
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现在往来帐||存款额current accout |Kjfh};-C  
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销货帐account sales <P ?gP1_zi  
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共同计算帐项joint account s-(c
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未决帐项outstanding account S 1^t;{"  
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贷方帐项credit account||creditor account |uz\XK  
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借方帐项debit account||debtor account m\CU,9;;(  
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应付帐||应付未付帐account payable ]q4LNo  
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应收帐||应收未收帐account receivable 4M|C>My  
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新交易||新帐new account _A& [rBm|  
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未决帐||老帐old account l-20X{$m:  
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现金帐cash account \fSruhD  
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流水帐running account ubsv\[:C  
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暂记帐||未定帐suspense account _8-1wx  
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过期帐||延滞帐overdue account||pastdue account <
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杂项帐户sundry account -iW>T5f  
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详细帐单||明细表detail account KyDd( 'i  
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呆帐bad account X MF
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会计项目title of account DIvxut  
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会计薄||帐薄account-book FOPmvlA\-<  
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营业报告书||损益计算表account of budiness||business report {\VsM#K6  
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借贷细帐||交验帐account rendered **6X9ZIX[  
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明细帐account stated )^)|b5,  
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与…银行开立一户头to open an account with lfwBUb  
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与…银行建立交易to keep account with T0\[": A  
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继续记帐to keep account /wHfc[ b>  
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与…有交易to have an account with (Fk&~/SP  
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作成会计帐||有往来帐项to make out an account with n0^3F1Z  
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清算||清理债务to make up an account oT}Sh4Wt.  

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清洁帐目||与…停止交易to close ones account with AAc2u^spx  
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结帐to close an account H.2aoZ-w  
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清理未付款to ask an account||to demand an account <>=abgg  
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结清差额to balance the account with -kzg(+sm  
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清算to settle an account||to liquidate an account||to square an account };8PPR)\y  
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审查帐目||监查帐目to audit an account )7N$lY<
 
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检查帐目to examine an account +r__>V,  

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转入A的帐户to charge the amount to As account a[V4EX1E  
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以计帐方式付款to pay on account d7L|yeb"  
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代理某人||为某人on ones account||on account of one %@[ ~s,6<  
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为自己计算||独立帐目on ones own account @>hXh +!2h  
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由某人收益并负风险on ones account and risk||for ones account and risk C]%}L%,  
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由某人负担for ones account||for account of one si>gYO  
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按某人指示||列入某人帐户by order and for account of one V]A* ' ke/  
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列入5月份帐目for May account }VXZM7@u  
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编入某中帐项下to pass to the account of||to place to the account of bjGQ04da  
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寄出清算书to send in an account||to send in render an account S?LUSb  
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支票薄cheque book TP&&' 4?D1  
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支票陈票人cheque drawer _i+7O^=d6X  
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持票人cheque holder uNRT@@oCq  
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不记名支票cheque to bearer||bearer cheque $ACD6u6
  
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记名支票||认人支票cheque to order 1brKs-z  
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到期支票antedated cheque sz+Uq]Mn  
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未到期支票postdated cheque j8"2K^h=  
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保付支票certified cheque 9F"Q2^l'  
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未获兑现支票，退票returned cheque D&r2k
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横线支票crossed cheque ;BM
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普通横线general crossing hPHrq{YZ  
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特别横线special crossing J6Q}a
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空白支票blank cheque .wfN.Z  
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失效支票，过期支票stale cheque 0fTEb%z8  
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普通支票open cheque SAEV  "  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bu2'JI
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #`0iN+qh
  
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支票换现金||兑现to cash a cheque '0xJp|[xVP  
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清理票款to clear a cheque 0+\~^  
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保证兑现to certify a cheque H5N(MihT  
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填写支票数额to fill up a cheque Lz VvUVk  
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支票上划线to cross a cheque N!fp;jvG  
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开发支票to make out a cheque ^j2:fJOU#  
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签发支票，开立支票to draw a cheque||to issue a cheque b'N"?W^YQ  
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透支支票to overdraw a cheque nDvny0^a  
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背书支票to endorse a cheque Lw
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请付票款||清付票款to pay a cheque||to honour a cheque =*'X  
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支票退票to dishonour a cheque RWBmQg^]X  
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拒付支票to refuse a cheque sZ'3PNpCP  
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拒付支票to stop payment of a cheque UsQv!Cwu^  
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提示要求付款to present for payment wCvD4C.WH  
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见票即付持票人payable to bearer ,75,~  
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支付指定人payable to order C-6+ZIk4  
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已过期||无效out of date||stale f\(Kou$  
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请给出票人R/D||refer to drawer 0Xo zYyq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rbtPG=t_R  
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文字与数字不一致words and figures differ Vr0RdO  
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支票 o`s n/x  
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时间已过account closed sU}e78mh  
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更改处应加盖印章alterations require initials |n&6z  
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时间已过effects not cleared $Y4 Ao-@  
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停止付款payment stopped QTyl=z7  
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支票毁损cheque mutilated Yp;x  
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汇款||寄钱to remit||to send money R`<E3J\*  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter ':[y]ep(~|  
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收款人a remittee cP Y^Bf5)  
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国外汇票foreign Bill _\<M58/z  
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国内汇票inland Bill 8,=$>@u  
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跟单汇票documentary bill
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空头汇票accommodation bill nZ*P:K t:  
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原始汇票original bill tX_eN  
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改写||换新票据renewed bill Vh<`MS0X  
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即期汇票sight bill||bill on demand 2*|]#W
 
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…days after date||…days after date…日后付款 D)_Ei'+*l  
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…months after date||…months after date…月后付款 >W;i2%T  
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见票后…日付款…days after sight||…days sight |(%H O@i  
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见票后…月付款…months after sight||…months sight xR:h^S^W ~  
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同组票据set of bills P5>CSWy
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单张汇票sola of exchange||sole of exchange k@L~h{`Mc\  
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远期汇票usance bill||bill at usance Iqsk\2W]a3  
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长期汇票long bill +!vRU`  
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短期汇票short bill rg,63r  
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逾期汇票overdue bill [f p"MPP3  
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宽限日期days of grace yUO|3ONT  
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电汇telegraphic transfer （T.T） j&A3s{S4A  
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邮汇postal order||postal note （Am.）||post office order||money order }&DB5M  
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本票promissory note （P/N） n#Roz5/U  
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押汇负责书||押汇保证书letter of hypothecation }4SSo)Uv/  
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副保||抵押品||付属担保物collateral security "<x~{BN?  
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担保书trust receipt||letter of indemnity WuF
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承兑||认付acceptance 
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单张承兑general acceptance tvT8U W'  
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有条件承兑qualified acceptance Ia`JIc^e  
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附条件认付conditional acceptance $[iT~B$  
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部分认付partial acceptance   Hp
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