[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。   d+L!s7  
会计报表statement of account Z[%vO?,  
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往来帐目account current ,xOOR   
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现在往来帐||存款额current accout aTi,gJ;*  
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销货帐account sales Z9p`78kYyh  
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共同计算帐项joint account )mh,F#"L  
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未决帐项outstanding account 8I)}c1j`v  
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贷方帐项credit account||creditor account K
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借方帐项debit account||debtor account x2$Y"b?vz  
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应付帐||应付未付帐account payable ]]!&>tOlI  
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应收帐||应收未收帐account receivable WP ~]pduT  
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新交易||新帐new account y#?AW`|  
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未决帐||老帐old account x>eV$UJ  
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现金帐cash account ~F^7L5d}C  
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流水帐running account !6pE0(V^+4  
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暂记帐||未定帐suspense account WLA LXJ7  
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过期帐||延滞帐overdue account||pastdue account ]^ BgSC  
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杂项帐户sundry account -E,p[Sp  
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详细帐单||明细表detail account xG~7kj3  
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呆帐bad account #{x4s?  
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会计项目title of account a1 .+L  
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会计薄||帐薄account-book *7
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营业报告书||损益计算表account of budiness||business report ' T%70)CM~  
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借贷细帐||交验帐account rendered C*&FApG  
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明细帐account stated 3U&rK)F  
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与…银行开立一户头to open an account with d6+{^v$#  
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与…银行建立交易to keep account with 4$MV]ldUI  
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继续记帐to keep account \oy8)o/Gb  
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与…有交易to have an account with j,CVkA*DY  
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作成会计帐||有往来帐项to make out an account with ],xvhfZ"dn  
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清算||清理债务to make up an account bm#/ KT_8  
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清洁帐目||与…停止交易to close ones account with 23*OuY  
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结帐to close an account k5o{mWI b  
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清理未付款to ask an account||to demand an account (;cvLop  
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结清差额to balance the account with S- JD}+9  
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清算to settle an account||to liquidate an account||to square an account %1z`/B  
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审查帐目||监查帐目to audit an account 2"8qtG`Et  
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检查帐目to examine an account )8 %lZ{  
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转入A的帐户to charge the amount to As account =H/
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以计帐方式付款to pay on account E3QyiW  
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代理某人||为某人on ones account||on account of one %&pd`A/  
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为自己计算||独立帐目on ones own account KZ$^Q<d^  
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由某人收益并负风险on ones account and risk||for ones account and risk $\q}A:  
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由某人负担for ones account||for account of one Lv7$@|"H9  
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按某人指示||列入某人帐户by order and for account of one C(&3L[  
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列入5月份帐目for May account j W/*-:  
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编入某中帐项下to pass to the account of||to place to the account of ub]"b[j\1  
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寄出清算书to send in an account||to send in render an account CtE <9?  
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支票薄cheque book +l
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支票陈票人cheque drawer 5#Et.P'  
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持票人cheque holder TnJJ& "~3b  
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不记名支票cheque to bearer||bearer cheque O6
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记名支票||认人支票cheque to order ;TulRx]EA  
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到期支票antedated cheque r>g5_"FL  
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未到期支票postdated cheque MY l9 &8  
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保付支票certified cheque -ju}I  
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未获兑现支票，退票returned cheque Zty9O8g  
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横线支票crossed cheque @0-vf>e3-  
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普通横线general crossing _FkIg>s  
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特别横线special crossing :*MR$Jf  
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空白支票blank cheque ei(S&u<  
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失效支票，过期支票stale cheque ^/~C\ (  
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普通支票open cheque 1u~a*lO}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8=OpX,t(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .yB{+  
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支票换现金||兑现to cash a cheque f/t`B^}@  
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清理票款to clear a cheque TT={>R[B  
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保证兑现to certify a cheque 8khIy-9-'  
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填写支票数额to fill up a cheque 4+MaV<!tU^  
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支票上划线to cross a cheque T\"-q4+=C  
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开发支票to make out a cheque `eeA,K_  
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签发支票，开立支票to draw a cheque||to issue a cheque +G)a+r'0Q  
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透支支票to overdraw a cheque +[}<u--  
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背书支票to endorse a cheque ~_ u3_d.  
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请付票款||清付票款to pay a cheque||to honour a cheque @M"( r"ab  
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支票退票to dishonour a cheque R2JPLvs  
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拒付支票to refuse a cheque C[5dhFZ  
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拒付支票to stop payment of a cheque yCN?kH G  
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提示要求付款to present for payment u60RuP&  
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见票即付持票人payable to bearer | AiMx2  
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支付指定人payable to order R:j mn  
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已过期||无效out of date||stale N,l"9>CF  
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请给出票人R/D||refer to drawer Cy)N hgz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dMCoN8W  
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文字与数字不一致words and figures differ {&UA60~6  
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支票 '.M4yif\g  
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时间已过account closed 3+(lK d  
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更改处应加盖印章alterations require initials  !Q*w]  
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时间已过effects not cleared |: .Uw\z5'  
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停止付款payment stopped 1U/RMN3`  

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支票毁损cheque mutilated &pjj
 
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汇款||寄钱to remit||to send money (CY D]n  
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寄票供取款||支票支付to send a cheque for payment vSC1n8 /  
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寄款人a remitter @c'iT20  
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收款人a remittee V7r_Ubg@K  
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国外汇票foreign Bill 6lv@4R^u  
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国内汇票inland Bill < kPNe>-f  
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跟单汇票documentary bill ,?erAI  
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空头汇票accommodation bill z k/`Uz  
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原始汇票original bill #IvKI+"  
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改写||换新票据renewed bill -^2p@^  
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即期汇票sight bill||bill on demand vJ}WNvncVF  
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…days after date||…days after date…日后付款 ''@Tke3IG6  
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…months after date||…months after date…月后付款 VsL,t\67  
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见票后…日付款…days after sight||…days sight # o/;du  
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见票后…月付款…months after sight||…months sight jmwN1Se>  
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同组票据set of bills kD)31P  
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单张汇票sola of exchange||sole of exchange >IrQhSF  
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远期汇票usance bill||bill at usance F\xIVY  
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长期汇票long bill gi,7X\`KQ  
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短期汇票short bill A?#i{R  
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逾期汇票overdue bill c=\_[G(  
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宽限日期days of grace 8A&N+sT  
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电汇telegraphic transfer （T.T） WLXt@dK*u  
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邮汇postal order||postal note （Am.）||post office order||money order I2CI9,0  
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本票promissory note （P/N） rBmW%Gv  
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押汇负责书||押汇保证书letter of hypothecation +BtLd+)R  
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副保||抵押品||付属担保物collateral security }w35f
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担保书trust receipt||letter of indemnity Q3l>xh  
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承兑||认付acceptance %I
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单张承兑general acceptance P??P"^hU  
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有条件承兑qualified acceptance 2 oL$I(83  
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附条件认付conditional acceptance B]yO  
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部分认付partial acceptance   V_$<^z|