[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。   'V+
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会计报表statement of account sAJ7R(p  
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往来帐目account current )QagS.L{z  
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现在往来帐||存款额current accout dUznxZB  
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销货帐account sales Z4$cyL'
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共同计算帐项joint account E@0
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未决帐项outstanding account Rd7_~.Bo  
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贷方帐项credit account||creditor account 1T_QX9  
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借方帐项debit account||debtor account j6~nE'sQ  
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应付帐||应付未付帐account payable E Uar /  
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应收帐||应收未收帐account receivable U`Jy!x2m  
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新交易||新帐new account BYW^/B Y)  
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未决帐||老帐old account LNl#h  
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现金帐cash account cw&Hgjj2  
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流水帐running account E|YdcS  
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暂记帐||未定帐suspense account 4` Nt{  
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过期帐||延滞帐overdue account||pastdue account Mfk2mIy  
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杂项帐户sundry account wpA`(+J  
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详细帐单||明细表detail account Q "oI])r  
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呆帐bad account H7+X&#s%   
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会计项目title of account c[}(OH  
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会计薄||帐薄account-book in<Rq"L  
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营业报告书||损益计算表account of budiness||business report K|C^l;M6  
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借贷细帐||交验帐account rendered $&|y<Y=  
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明细帐account stated Bhqft;Nuh  
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与…银行开立一户头to open an account with  gB\T[RV  
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与…银行建立交易to keep account with _FbC{yI8;  
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继续记帐to keep account qP!eJ6[Nh"  
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与…有交易to have an account with 6Dws,_UAZ4  
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作成会计帐||有往来帐项to make out an account with =9L $L|W  
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清算||清理债务to make up an account HQ!Xj.y  
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清洁帐目||与…停止交易to close ones account with F0~k1TDw  
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结帐to close an account +]>+ a<x*%  
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清理未付款to ask an account||to demand an account iMF<5fLH&  
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结清差额to balance the account with ?tf&pgo  
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清算to settle an account||to liquidate an account||to square an account VeiElU3  
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审查帐目||监查帐目to audit an account lw8"'0  
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检查帐目to examine an account Q>}2cDl  
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转入A的帐户to charge the amount to As account iY[+Ywh  
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以计帐方式付款to pay on account }pNX@C#De  
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代理某人||为某人on ones account||on account of one Ar9nBJ`  
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为自己计算||独立帐目on ones own account H(+<)qH  
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由某人收益并负风险on ones account and risk||for ones account and risk n/e BE q  
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由某人负担for ones account||for account of one MlO-+}`_+  
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按某人指示||列入某人帐户by order and for account of one ;#?M)o:q  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of QezSJ io  
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寄出清算书to send in an account||to send in render an account uF(k[[qaiN  
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支票薄cheque book j\
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支票陈票人cheque drawer D!> d0k,Y  
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持票人cheque holder WO</Q6+  
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不记名支票cheque to bearer||bearer cheque #!#z5DJu  
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记名支票||认人支票cheque to order L@)&vn]  
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到期支票antedated cheque iyM^[/-R6  
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未到期支票postdated cheque Q7Ij4  
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保付支票certified cheque 'F_}xMU  
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未获兑现支票，退票returned cheque 'V!kL, 9ES  
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横线支票crossed cheque moO_-@i  
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普通横线general crossing 1L[S*X  
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特别横线special crossing ,IjdO(?TC  
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空白支票blank cheque 7%CIt?Z%  
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失效支票，过期支票stale cheque .cR*P<3O
 
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普通支票open cheque iQqbzOY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount */U$sZQ)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &7F&}7*c  
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支票换现金||兑现to cash a cheque m|dF30~A  
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清理票款to clear a cheque 6DZ2pT :  
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保证兑现to certify a cheque DZAH"
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填写支票数额to fill up a cheque H2]BMkum  
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支票上划线to cross a cheque YD+QX@  
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开发支票to make out a cheque Sl~C0eO  
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签发支票，开立支票to draw a cheque||to issue a cheque %J3lK]bv(  
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透支支票to overdraw a cheque a!{hC)d*  
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背书支票to endorse a cheque W.sD2f  
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请付票款||清付票款to pay a cheque||to honour a cheque IT7:QEfKU  
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支票退票to dishonour a cheque zkvH=wL  
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拒付支票to refuse a cheque /XC;.dLA#  
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拒付支票to stop payment of a cheque 34^Q5B~^J  
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提示要求付款to present for payment fG^7@Jw:G  
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见票即付持票人payable to bearer j=p|'`  
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支付指定人payable to order FkLQBpp(x  
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已过期||无效out of date||stale Gf!t< =T   
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请给出票人R/D||refer to drawer t4*aVHT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4d,qXSKty  
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文字与数字不一致words and figures differ $v2S;UB v*  
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支票 C8O7i[uc  
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时间已过account closed f4qS OVv
 
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更改处应加盖印章alterations require initials _&6juBb  
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时间已过effects not cleared {3_F fsg`  
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停止付款payment stopped `*.r'k2R  
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支票毁损cheque mutilated Lk$Je O  
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汇款||寄钱to remit||to send money :d:|7hlNQ  
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寄票供取款||支票支付to send a cheque for payment 0|qx/xo|-  
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寄款人a remitter 8=u+BDG  
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收款人a remittee _tWfb}6;Zb  
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国外汇票foreign Bill ~ L i%  
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国内汇票inland Bill b*F :l#  
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跟单汇票documentary bill GXAk*vS=G  
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空头汇票accommodation bill SBYMDKZ  
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原始汇票original bill JCU3\39}  
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改写||换新票据renewed bill Bafz&#;Q'  
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即期汇票sight bill||bill on demand $'mB8 S  
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…days after date||…days after date…日后付款 { ves@p>?  
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…months after date||…months after date…月后付款 i[BR(D&l_p  
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见票后…日付款…days after sight||…days sight K1wN9D{t'  
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见票后…月付款…months after sight||…months sight ]38<ly7  
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同组票据set of bills *e"GQd?  
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单张汇票sola of exchange||sole of exchange LXfeXWw?,  
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远期汇票usance bill||bill at usance Y" +1,?yH  
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长期汇票long bill zhm!sMlO  
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短期汇票short bill VOK$;s'9}  
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逾期汇票overdue bill bz@=zLBt  
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宽限日期days of grace 3%4Mq6Q`  
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电汇telegraphic transfer （T.T） h/bYtE  
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邮汇postal order||postal note （Am.）||post office order||money order h+u|MdOY\  
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本票promissory note （P/N） vc{]c }  
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押汇负责书||押汇保证书letter of hypothecation .lj!~_  
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副保||抵押品||付属担保物collateral security ITqigGan%  
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担保书trust receipt||letter of indemnity R
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承兑||认付acceptance !4.^@^L|\  
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单张承兑general acceptance aYCzb7  
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有条件承兑qualified acceptance 959jp85  
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附条件认付conditional acceptance F9J9pgVP  
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部分认付partial acceptance   neH"ks5