[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。   ^[ SQw)*
 
会计报表statement of account &C+pen)Z  
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往来帐目account current `2y2Bk  
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现在往来帐||存款额current accout I_
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销货帐account sales jX79N m|  
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共同计算帐项joint account N246RV1W  
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未决帐项outstanding account 18
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account G/Nb@pAy[  
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应付帐||应付未付帐account payable sG`:mc~0  
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应收帐||应收未收帐account receivable FOxMt;|M  
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新交易||新帐new account y| *X  
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未决帐||老帐old account &R:$h*Wt|  
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现金帐cash account n$n)!XL/  
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流水帐running account bLyU;  
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暂记帐||未定帐suspense account 4viP lO  
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过期帐||延滞帐overdue account||pastdue account QZ!;` ?(  
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杂项帐户sundry account  'k[O?}  
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详细帐单||明细表detail account ;Z%PBMa  
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呆帐bad account S&]AIG)  
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会计项目title of account cNX,%  
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会计薄||帐薄account-book >*#clf;@p  
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营业报告书||损益计算表account of budiness||business report !QK~l  
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借贷细帐||交验帐account rendered ^fVLM>p<;  
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明细帐account stated @]$qJFXx  
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与…银行开立一户头to open an account with 29P vPR6  
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与…银行建立交易to keep account with Y{yN*9a79  
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继续记帐to keep account o(iv=(o  
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与…有交易to have an account with ^<L;"jl %  
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作成会计帐||有往来帐项to make out an account with ISo{>@a-  
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清算||清理债务to make up an account A)I4 `3E  
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清洁帐目||与…停止交易to close ones account with { bjK (|  
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结帐to close an account ZSL:q%:.  
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清理未付款to ask an account||to demand an account W?W vT` T{  
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结清差额to balance the account with qK ,mG{  
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清算to settle an account||to liquidate an account||to square an account l@}BWSx&ms  
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审查帐目||监查帐目to audit an account [oOA@  
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检查帐目to examine an account QiU!;!s  
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转入A的帐户to charge the amount to As account  )]2yTG[  
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以计帐方式付款to pay on account :j/PtNT@  
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代理某人||为某人on ones account||on account of one 1m-"v:fT5D  
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为自己计算||独立帐目on ones own account mfu>j,7l  
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由某人收益并负风险on ones account and risk||for ones account and risk !M~p __  
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由某人负担for ones account||for account of one 5*1wQlL  
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按某人指示||列入某人帐户by order and for account of one W NTm  
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列入5月份帐目for May account +P6#7.p`Z  
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编入某中帐项下to pass to the account of||to place to the account of h Ia{s)  
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寄出清算书to send in an account||to send in render an account S[UHx}.  
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支票薄cheque book ( DwIAO/S  
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支票陈票人cheque drawer e#k9}n^+  
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持票人cheque holder !U]V?Jpi"  
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不记名支票cheque to bearer||bearer cheque HH6b{f@ ^  
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记名支票||认人支票cheque to order )T#;1qNB  
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到期支票antedated cheque iCN@G&rVw  
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未到期支票postdated cheque @.*[CC;&  
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保付支票certified cheque O( h
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未获兑现支票，退票returned cheque |!%A1 wp#  
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横线支票crossed cheque K?[pCF2C  
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普通横线general crossing )[oU|
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特别横线special crossing *`}_e)(k  
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空白支票blank cheque Wlg(z %  
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失效支票，过期支票stale cheque )lw7W9  
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普通支票open cheque $elrX-(vL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h*MR5qa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dx <IS^>i  
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支票换现金||兑现to cash a cheque p1?}"bHk  
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清理票款to clear a cheque 21o_9=[^  
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保证兑现to certify a cheque (VOKa  
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填写支票数额to fill up a cheque 6\TstY3  
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支票上划线to cross a cheque '
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开发支票to make out a cheque <`r+l5  
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签发支票，开立支票to draw a cheque||to issue a cheque $U8ap4EXM  
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透支支票to overdraw a cheque 1|nB\ xgu  
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背书支票to endorse a cheque u}:O[DG  
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请付票款||清付票款to pay a cheque||to honour a cheque PaDT)RrEM  
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支票退票to dishonour a cheque gK<-*v  
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拒付支票to refuse a cheque %nCUct@c  
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拒付支票to stop payment of a cheque -24.[E/5  
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提示要求付款to present for payment =B:poh[u  
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见票即付持票人payable to bearer 1CM1u+<iZ  
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支付指定人payable to order 4eEs_R   
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已过期||无效out of date||stale iN*>Z(b"  
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请给出票人R/D||refer to drawer 3k<
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |gVO Iq  
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文字与数字不一致words and figures differ &rl>{Uvq  
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支票 /wTf&_"mTL  
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时间已过account closed H5s85"U#  
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更改处应加盖印章alterations require initials is(!_Iv  
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时间已过effects not cleared !I [n|r"  
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停止付款payment stopped  9+QrTO  
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支票毁损cheque mutilated *d@Hnu"q  
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汇款||寄钱to remit||to send money ;J(,F:N  
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寄票供取款||支票支付to send a cheque for payment Ix
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寄款人a remitter (AG  
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收款人a remittee c@- K  
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国外汇票foreign Bill \Byk`} 9  
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国内汇票inland Bill Ue#yDTjc  
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跟单汇票documentary bill RVnyl`s  
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空头汇票accommodation bill _P<lG[V  
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原始汇票original bill 2nU NI U  
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改写||换新票据renewed bill O*03PF^  
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即期汇票sight bill||bill on demand ]KK ZbEO  
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…days after date||…days after date…日后付款 "YzTMKu  
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…months after date||…months after date…月后付款 >?9 WeXG  
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见票后…日付款…days after sight||…days sight 2]NAs9aZ  
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见票后…月付款…months after sight||…months sight 9U<)_E<y  
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同组票据set of bills OgXZ-<
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单张汇票sola of exchange||sole of exchange P"=UI$HN  
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远期汇票usance bill||bill at usance loC5o|Wh  
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长期汇票long bill XW~ BEa  
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短期汇票short bill GIC"-l1\  
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逾期汇票overdue bill sw$R2K{y  
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宽限日期days of grace {V%%^Zhwy  
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电汇telegraphic transfer （T.T） 5y(t`Fmt  
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邮汇postal order||postal note （Am.）||post office order||money order y/X:=d6"  
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本票promissory note （P/N） sd]54&3A
 
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押汇负责书||押汇保证书letter of hypothecation yfM>8"h@  
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副保||抵押品||付属担保物collateral security u#41osUVW>  
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担保书trust receipt||letter of indemnity )g9)IF  
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承兑||认付acceptance l~]hGLviJE  
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单张承兑general acceptance BKE\SWu  


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有条件承兑qualified acceptance j>$=SMc  
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附条件认付conditional acceptance 3)6+1Yc  
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部分认付partial acceptance   tt+>8rxF:;