[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。   ]CX^
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会计报表statement of account WnhH]WY  
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往来帐目account current tR(L>ZG{  
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现在往来帐||存款额current accout 6C!TXV'  
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销货帐account sales D0yH2[j+  
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共同计算帐项joint account 1-Q>[Uz,  
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未决帐项outstanding account GuQ#  
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贷方帐项credit account||creditor account 1wW4bg 5  
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借方帐项debit account||debtor account 9\i^.2&  
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应付帐||应付未付帐account payable q
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应收帐||应收未收帐account receivable K555z+,'e  
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新交易||新帐new account PAu/iqCH  
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未决帐||老帐old account =[o/D0-Kn  
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现金帐cash account UbSD?Ew@35  
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流水帐running account  U66oe3W  
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暂记帐||未定帐suspense account BO;LK-V
 
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过期帐||延滞帐overdue account||pastdue account )X-TJ+d  
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杂项帐户sundry account .gd'<l  
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详细帐单||明细表detail account 3/2G~$C  
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呆帐bad account sxQMfbN  
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会计项目title of account gNzamorv[  
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会计薄||帐薄account-book MM4Eq>F/  
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营业报告书||损益计算表account of budiness||business report Iw) 'Yyg  
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借贷细帐||交验帐account rendered B A|*V[HBE  
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明细帐account stated }z8HS< #Q  
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与…银行开立一户头to open an account with uPtS.j=  
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与…银行建立交易to keep account with ]QAMCu(>  
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继续记帐to keep account ,BG L|5?3z  
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与…有交易to have an account with wsLfp82  
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作成会计帐||有往来帐项to make out an account with E<XrXxS1O  
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清算||清理债务to make up an account 3A.T_mGCs  
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清洁帐目||与…停止交易to close ones account with h^$c  
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结帐to close an account V,CVMbn/%N  
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清理未付款to ask an account||to demand an account L4L[@tMPmY  
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结清差额to balance the account with \E<t'\>@ X  
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清算to settle an account||to liquidate an account||to square an account x#{.mN  
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审查帐目||监查帐目to audit an account rpu{YC1C%  
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检查帐目to examine an account V 2WcPI^  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account S
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代理某人||为某人on ones account||on account of one /=bg(?nX  
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为自己计算||独立帐目on ones own account 2-<i#nA3  
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由某人收益并负风险on ones account and risk||for ones account and risk 7O,y%NW aK  
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由某人负担for ones account||for account of one dSkW[r9Z%l  
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按某人指示||列入某人帐户by order and for account of one s]"NqwIPK  
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列入5月份帐目for May account GuV.7&!x  
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编入某中帐项下to pass to the account of||to place to the account of U;7Cmti"  
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寄出清算书to send in an account||to send in render an account J\BTrN7  
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支票薄cheque book YjTRz.e{[7  
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支票陈票人cheque drawer W?n)I
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持票人cheque holder G
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不记名支票cheque to bearer||bearer cheque g/o@,
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记名支票||认人支票cheque to order g9A8b(>F&@  
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到期支票antedated cheque -A?6)ggf.  
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未到期支票postdated cheque e;M#MkP7  
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保付支票certified cheque ^/0c`JG!x  
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未获兑现支票，退票returned cheque  }de{-  
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横线支票crossed cheque B_gzpS]  
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普通横线general crossing eHQS\n  
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特别横线special crossing -`I&hzl6E  
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空白支票blank cheque
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失效支票，过期支票stale cheque 4Y2!q$}I+  
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普通支票open cheque ^&!Sn M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G1 =/G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z\\'0yuY(  
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支票换现金||兑现to cash a cheque N!{waPbPi  
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清理票款to clear a cheque )y .1}R2[  
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保证兑现to certify a cheque Iq[ d5)M4  
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填写支票数额to fill up a cheque "!AbH<M;@  
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支票上划线to cross a cheque V6CRl&ZKO  
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开发支票to make out a cheque ng-rvr  
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签发支票，开立支票to draw a cheque||to issue a cheque {SOy-  
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透支支票to overdraw a cheque =iFI@2  
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背书支票to endorse a cheque b-"kcl
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请付票款||清付票款to pay a cheque||to honour a cheque .zQ'}H1.C  
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支票退票to dishonour a cheque .1@8rVp7  
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拒付支票to refuse a cheque h)o5j-M>4  
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拒付支票to stop payment of a cheque ZR|n\.  
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提示要求付款to present for payment 0/~20KD{s  
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见票即付持票人payable to bearer }u&,;]  
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支付指定人payable to order RGC DC*
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已过期||无效out of date||stale #_9Jam%M  
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请给出票人R/D||refer to drawer ;]I~
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ 3Jj 3!aDB  
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支票 ^QbaMX  
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时间已过account closed =CGB}qU l0  
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更改处应加盖印章alterations require initials o )SA^5  
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时间已过effects not cleared L'(ei7Z  
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停止付款payment stopped uG-t)pej  
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支票毁损cheque mutilated u^2)oL  
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汇款||寄钱to remit||to send money fca Uj9qN  
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寄票供取款||支票支付to send a cheque for payment bhk:Sz qz  
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寄款人a remitter )gNS%tc*K  
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收款人a remittee oU|yBs1  
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国外汇票foreign Bill Qqm$Jl!  
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国内汇票inland Bill 6h5DvSO  
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跟单汇票documentary bill c]Z@L~WW  
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空头汇票accommodation bill  b79z<D  
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原始汇票original bill Xi  8rD"v  
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改写||换新票据renewed bill T[(4z@d`5  
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即期汇票sight bill||bill on demand +$CO  
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…days after date||…days after date…日后付款 c{(4s6D  
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…months after date||…months after date…月后付款 B[IqLD'6  
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见票后…日付款…days after sight||…days sight du5|/  
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见票后…月付款…months after sight||…months sight u^X,ASkQ  
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同组票据set of bills kN8?.V%Utw  
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单张汇票sola of exchange||sole of exchange ,\CG}-v@CN  
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远期汇票usance bill||bill at usance m2r%m y  
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长期汇票long bill N1l&$#Fr!s  
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短期汇票short bill 2
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逾期汇票overdue bill a"pejW`m  
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宽限日期days of grace !vwx0  
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电汇telegraphic transfer （T.T） \-scGemH  
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邮汇postal order||postal note （Am.）||post office order||money order  6( ~DS9  
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本票promissory note （P/N） ]>'yt #]  
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押汇负责书||押汇保证书letter of hypothecation @"$rR+r'  
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副保||抵押品||付属担保物collateral security DUOSL  
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担保书trust receipt||letter of indemnity /c9%|<O%  
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承兑||认付acceptance u,Rhm-`  
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单张承兑general acceptance Qx%]u8s  
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有条件承兑qualified acceptance G*$a81dAX  
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附条件认付conditional acceptance $xsmF?Dsx5  
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部分认付partial acceptance   ]p.eFYDh7