[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。   ~jD~_JGp  
会计报表statement of account ]Il}ymkIZ  
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往来帐目account current r<OqI*7  
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现在往来帐||存款额current accout oCSJ<+[(C  
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销货帐account sales @pN6uDD}R  
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共同计算帐项joint account n'9&q]GN|  
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未决帐项outstanding account Rja>N)MzBf  
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贷方帐项credit account||creditor account tvOyT6]  
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借方帐项debit account||debtor account !l
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应付帐||应付未付帐account payable C^ZDUj`  
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应收帐||应收未收帐account receivable ,U=7#Cf!  
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新交易||新帐new account Hh'o:j(^  
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未决帐||老帐old account C8$/ z>tQ  
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现金帐cash account 7%yP5c
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流水帐running account w C-x'  
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暂记帐||未定帐suspense account 8g6G},Y0  
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过期帐||延滞帐overdue account||pastdue account H#B9
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杂项帐户sundry account +Ec@qP R&  
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详细帐单||明细表detail account kXW$[R  
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呆帐bad account wsAijHjJI!  
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会计项目title of account HKYJgx  
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会计薄||帐薄account-book Cm[^+.=I  
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营业报告书||损益计算表account of budiness||business report <amdPo+2D  
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借贷细帐||交验帐account rendered NZt 8L?  
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明细帐account stated ~\
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与…银行开立一户头to open an account with Gcd'-1  
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与…银行建立交易to keep account with ~ A4_  
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继续记帐to keep account ~"i4"Op&  
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与…有交易to have an account with FdMxw*}  
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作成会计帐||有往来帐项to make out an account with ewp&QH4  
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清算||清理债务to make up an account V]0~BV  
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清洁帐目||与…停止交易to close ones account with K*fh`Kz  
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结帐to close an account 6xAR:  
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清理未付款to ask an account||to demand an account <t)D`n
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结清差额to balance the account with V j"B/@  
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清算to settle an account||to liquidate an account||to square an account CJ#1 j>  
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审查帐目||监查帐目to audit an account P*zOt]T  
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检查帐目to examine an account k^v P|*eu  
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转入A的帐户to charge the amount to As account yp.\KLq8)  
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以计帐方式付款to pay on account l
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代理某人||为某人on ones account||on account of one m C&*K  
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为自己计算||独立帐目on ones own account \c.MIDp"  
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由某人收益并负风险on ones account and risk||for ones account and risk eod-N}o  
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由某人负担for ones account||for account of one QKt[Kte  
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按某人指示||列入某人帐户by order and for account of one k-N` h  
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列入5月份帐目for May account W|e$@
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编入某中帐项下to pass to the account of||to place to the account of O${B)C,  
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寄出清算书to send in an account||to send in render an account 1P[[ PvkD6  
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支票薄cheque book ZN `D!e6  
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支票陈票人cheque drawer >/5'0n_R  
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持票人cheque holder i,z^#b7JQ  
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不记名支票cheque to bearer||bearer cheque d=v{3*a_4,  
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记名支票||认人支票cheque to order R@[gkj  
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到期支票antedated cheque TyG;BF|rwk  
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未到期支票postdated cheque <T|?`;K
 
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保付支票certified cheque ={
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未获兑现支票，退票returned cheque J%mtlA  
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横线支票crossed cheque B65"jy  
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普通横线general crossing 4/J"}S  
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特别横线special crossing r 1x2)  
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空白支票blank cheque YM<F7tp4  
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失效支票，过期支票stale cheque N6thbH@  
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普通支票open cheque @ ||GMA+|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W6Z3UJ-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E~K5n2CI  
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支票换现金||兑现to cash a cheque %Xjg /5G-  
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清理票款to clear a cheque [Zj6v a  
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保证兑现to certify a cheque r[W Ir|r7  
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填写支票数额to fill up a cheque *h4x`luJ  
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支票上划线to cross a cheque GS&iSjw  
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开发支票to make out a cheque i/{`rv*K[  
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签发支票，开立支票to draw a cheque||to issue a cheque "Kc1@EX=  
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透支支票to overdraw a cheque >NMq^J'/  
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背书支票to endorse a cheque bW?cb5C  
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请付票款||清付票款to pay a cheque||to honour a cheque Xn #v!  
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支票退票to dishonour a cheque $c1x
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拒付支票to refuse a cheque vV*i)`IXe  
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拒付支票to stop payment of a cheque ,ocAB;K  
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提示要求付款to present for payment Cd'`rs}3  
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见票即付持票人payable to bearer UJ7{FN=@t  
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支付指定人payable to order u`Abko<D  
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已过期||无效out of date||stale >bbvQb+j  
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请给出票人R/D||refer to drawer fX{Xw0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $*c!9Etl4  
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文字与数字不一致words and figures differ IXC2w *'m  
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支票 bsdT>|gW  
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时间已过account closed p@[n(?duC.  
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更改处应加盖印章alterations require initials ]6@6g>f?  
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时间已过effects not cleared }S 6h1X  
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停止付款payment stopped 0S&C[I o6  
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支票毁损cheque mutilated ?yKG\tPhM  
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汇款||寄钱to remit||to send money *X8Pa;x  
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寄票供取款||支票支付to send a cheque for payment IubzHf  
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寄款人a remitter 8f>v[SQ"  
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收款人a remittee
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国外汇票foreign Bill gf70 O
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国内汇票inland Bill G6pR?K+  
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跟单汇票documentary bill py$i{v
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空头汇票accommodation bill T'a&  
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原始汇票original bill 3{M0iNc1  
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改写||换新票据renewed bill Kh{_Bd
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即期汇票sight bill||bill on demand [nLd>2P  
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…days after date||…days after date…日后付款 /4$ c-k  
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…months after date||…months after date…月后付款 RmQ>.?  
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见票后…日付款…days after sight||…days sight XsX];I{E,  
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见票后…月付款…months after sight||…months sight n/^QPR$>.  
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同组票据set of bills X/H2c"!t  
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单张汇票sola of exchange||sole of exchange 4"eeEs h  
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远期汇票usance bill||bill at usance aZ}z/.b]  
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长期汇票long bill h([qq<Lzs  
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短期汇票short bill S9 @*g3  
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逾期汇票overdue bill V,eH E5C  
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宽限日期days of grace F>at^6^  
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电汇telegraphic transfer （T.T） S.^x)5/,,T  
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邮汇postal order||postal note （Am.）||post office order||money order N~B'gJJDx  
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本票promissory note （P/N） qb5I
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押汇负责书||押汇保证书letter of hypothecation cQh=Mri]  
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副保||抵押品||付属担保物collateral security 0*o=JM]  
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担保书trust receipt||letter of indemnity IO?6F@(
 
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承兑||认付acceptance r 5&?-G  
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单张承兑general acceptance FBrJVaF  
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有条件承兑qualified acceptance i%9xt1 c_  
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附条件认付conditional acceptance P 4~C0z  
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部分认付partial acceptance   pw1&WP&?3