[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。   `lygJI?H+{  
会计报表statement of account hH_&42E6  
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往来帐目account current 845a%A$  
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现在往来帐||存款额current accout ?tx%KU\3  
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销货帐account sales F<H[-k*t/  
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共同计算帐项joint account 4 JC*c  
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未决帐项outstanding account g2)jd[GM  
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贷方帐项credit account||creditor account *WTmS2?'h  
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借方帐项debit account||debtor account p=13 tQS<  
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应付帐||应付未付帐account payable B:5NI a  
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应收帐||应收未收帐account receivable MX*T.TG8  
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新交易||新帐new account 8&K1;l }  
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未决帐||老帐old account MawWgd*  
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现金帐cash account #k}x} rn<'  
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流水帐running account S{uKm1a  
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暂记帐||未定帐suspense account lhk=yVG3  
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过期帐||延滞帐overdue account||pastdue account r:.ydr@  
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杂项帐户sundry account 3)ZdT{MY  
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详细帐单||明细表detail account B)L=)N  
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呆帐bad account tJ qd
  
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会计项目title of account X:/Y^Xu
 
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会计薄||帐薄account-book I\y =uC  
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营业报告书||损益计算表account of budiness||business report QBD\2VR  
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借贷细帐||交验帐account rendered '#*5jn]CqB  
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明细帐account stated tR{
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与…银行开立一户头to open an account with wF\5 X  
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与…银行建立交易to keep account with Dpf"H  
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继续记帐to keep account W&'[Xj  
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与…有交易to have an account with ch-.+p3  
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作成会计帐||有往来帐项to make out an account with 8~6H\.0Q  
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清算||清理债务to make up an account *$6dNx  
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清洁帐目||与…停止交易to close ones account with d:"#_  
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结帐to close an account $T-Pl57  
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清理未付款to ask an account||to demand an account ^v+3qm@,  
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结清差额to balance the account with s(u,mtG  
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清算to settle an account||to liquidate an account||to square an account |9&bkojo  
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审查帐目||监查帐目to audit an account EH2 a  
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检查帐目to examine an account S`?L\R.:  
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转入A的帐户to charge the amount to As account K H&o`U(}  
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以计帐方式付款to pay on account +@5@`"Jry  
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代理某人||为某人on ones account||on account of one 5 <=ktA48[  
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为自己计算||独立帐目on ones own account Dc;zgLLL  
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由某人收益并负风险on ones account and risk||for ones account and risk bxFDB^  
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由某人负担for ones account||for account of one 3`3`iN!8\@  
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按某人指示||列入某人帐户by order and for account of one GDBxciv  
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列入5月份帐目for May account uL1$yf'  
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编入某中帐项下to pass to the account of||to place to the account of 4qe!+!#$  
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寄出清算书to send in an account||to send in render an account =Ti[Q5SZ  
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支票薄cheque book 8O='Q-&8  
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支票陈票人cheque drawer |bWvQdN  
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持票人cheque holder t;2\(_A  
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不记名支票cheque to bearer||bearer cheque ^;[|,:8f7L  
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记名支票||认人支票cheque to order #eKg!]4-R  
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到期支票antedated cheque E Qn4+  
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未到期支票postdated cheque  WPnw  
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保付支票certified cheque q` Z_Bw  
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未获兑现支票，退票returned cheque QgZ`~  
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横线支票crossed cheque BZr$x8%ki  
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普通横线general crossing VGDds  
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特别横线special crossing EqB3f_  
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空白支票blank cheque OwJZ?j&)  
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失效支票，过期支票stale cheque l{u2W$8  
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普通支票open cheque E/[
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VUD ?iv7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Wdp?<U  
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支票换现金||兑现to cash a cheque f-M9OI  
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清理票款to clear a cheque Q,1TD2)h  
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保证兑现to certify a cheque $cUTe  
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填写支票数额to fill up a cheque g/2eY$6Z  
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支票上划线to cross a cheque sdWu6? B_  
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开发支票to make out a cheque mROXwzL
 
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签发支票，开立支票to draw a cheque||to issue a cheque 9w%|Nk>=>  
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透支支票to overdraw a cheque &$!'Cw`,  
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背书支票to endorse a cheque <`~zKFUQ[  
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请付票款||清付票款to pay a cheque||to honour a cheque #DL( %=:  
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支票退票to dishonour a cheque gx*rxid  
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拒付支票to refuse a cheque .>K):|Opv  
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拒付支票to stop payment of a cheque !+E|{Zj  
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提示要求付款to present for payment 1lxsj{>U  

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见票即付持票人payable to bearer gZ5E%']sT  
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支付指定人payable to order Al^n&Aa+\  
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已过期||无效out of date||stale 6~ *w~U  
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请给出票人R/D||refer to drawer 0/8r YBV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "d a%@Zy  
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文字与数字不一致words and figures differ OHqc,@a;+  
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支票 [<)/ c>Y  
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时间已过account closed 't$(Ruw  
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更改处应加盖印章alterations require initials G>?hojvi  
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时间已过effects not cleared 6V=69}  
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停止付款payment stopped h+k:G9;sS  
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支票毁损cheque mutilated =`5Xx(  
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汇款||寄钱to remit||to send money B\a-Q,Wf  
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寄票供取款||支票支付to send a cheque for payment B./Lp_QK  
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寄款人a remitter fYF\5/_  
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收款人a remittee XVjs0/5b  
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国外汇票foreign Bill K_ P08  
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国内汇票inland Bill )Xxu-/-  
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跟单汇票documentary bill o5dPE{f  
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空头汇票accommodation bill p`lv$ @q'  
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原始汇票original bill 5J
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改写||换新票据renewed bill <U(wLG'XS  
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即期汇票sight bill||bill on demand `,|"rn#S  
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…days after date||…days after date…日后付款 H1iewsfzH  
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…months after date||…months after date…月后付款 Nv!If$d  
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见票后…日付款…days after sight||…days sight fz'@ON  
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见票后…月付款…months after sight||…months sight Dy`;]-b6u  
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同组票据set of bills r'!L}^n  
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单张汇票sola of exchange||sole of exchange @I_
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远期汇票usance bill||bill at usance  WUnz  
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长期汇票long bill a`/\0~  
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短期汇票short bill ;1x(~pD*o  
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逾期汇票overdue bill g~ub
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宽限日期days of grace k5M3g*  
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电汇telegraphic transfer （T.T） Ht`kmk;I)  
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邮汇postal order||postal note （Am.）||post office order||money order GN0s`'#"3%  
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本票promissory note （P/N） #!yW)RG  
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押汇负责书||押汇保证书letter of hypothecation n?a?U:  
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副保||抵押品||付属担保物collateral security ] Hiw+5n  
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担保书trust receipt||letter of indemnity z79c30y]"  
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承兑||认付acceptance %mFZ!(  
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单张承兑general acceptance ^.gBHZ  
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有条件承兑qualified acceptance ,^n5UA`PK  
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附条件认付conditional acceptance LW#
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部分认付partial acceptance   aGs\zCAP