[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。   s IBP$9
 
会计报表statement of account tvBLfqIr  
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往来帐目account current (zxL!ZR<  
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现在往来帐||存款额current accout <FAbImE}  
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销货帐account sales hTWZIW@  
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共同计算帐项joint account lHPnAaue@  
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未决帐项outstanding account )T?BO  
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贷方帐项credit account||creditor account ,L<x=Dg  
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借方帐项debit account||debtor account r\}?HS06  
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应付帐||应付未付帐account payable xi
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应收帐||应收未收帐account receivable v~W ;&{  
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新交易||新帐new account `sy_'`i>X  
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未决帐||老帐old account XD?]+  
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现金帐cash account YXmy -o>  
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流水帐running account 5\O&pz@D  
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暂记帐||未定帐suspense account \VI0/G)L
 
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过期帐||延滞帐overdue account||pastdue account qF-Fc q  
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杂项帐户sundry account ?5;wPDsK  
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详细帐单||明细表detail account (lq%4h  
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呆帐bad account SO MAs'=  
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会计项目title of account |oX9SUl  
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会计薄||帐薄account-book %U.x9UL  
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营业报告书||损益计算表account of budiness||business report >MhZ(&iD  
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借贷细帐||交验帐account rendered zWhzU|=8  
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明细帐account stated }N,v&B  
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与…银行开立一户头to open an account with -- IewW  
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与…银行建立交易to keep account with 1-<?EOYaE  
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继续记帐to keep account JuRWR0@`  

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与…有交易to have an account with bI
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作成会计帐||有往来帐项to make out an account with !HW?/-\,O  
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清算||清理债务to make up an account EU Oa8Z  
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清洁帐目||与…停止交易to close ones account with 3#F"UG2,_  
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结帐to close an account 7L]Y.7>  
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清理未付款to ask an account||to demand an account k4"O}jQO  
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结清差额to balance the account with COH>B1W@  
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清算to settle an account||to liquidate an account||to square an account f4|ir3oy  
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审查帐目||监查帐目to audit an account quq!Jswn  
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检查帐目to examine an account ;PMy9H  
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转入A的帐户to charge the amount to As account B+ZhQW  
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以计帐方式付款to pay on account okbW. ~  
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代理某人||为某人on ones account||on account of one e:|Bn>*  
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为自己计算||独立帐目on ones own account H4ancmy  
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由某人收益并负风险on ones account and risk||for ones account and risk &2pa9i  
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由某人负担for ones account||for account of one oJ0ZZu?{D  
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按某人指示||列入某人帐户by order and for account of one V<t!gT#&o!  
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列入5月份帐目for May account p+xjYU4^C  
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编入某中帐项下to pass to the account of||to place to the account of c(lG_"q6  
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寄出清算书to send in an account||to send in render an account Xm~N Bt  
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支票薄cheque book y-@{  
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支票陈票人cheque drawer ,h* 'Cs04h  
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持票人cheque holder ,<]~/5-f  
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不记名支票cheque to bearer||bearer cheque n~?n+\.&a  
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记名支票||认人支票cheque to order o@DlK`  
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到期支票antedated cheque `(lD]o{,s
 
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未到期支票postdated cheque tZ_D.syBAc  
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保付支票certified cheque Y]:Ch (Q  
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未获兑现支票，退票returned cheque wdQ%L4l  
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横线支票crossed cheque w)xfP^M#  
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普通横线general crossing tIL ]JB  
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特别横线special crossing K)s{D]B  
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空白支票blank cheque Wr;9Mz&{  
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失效支票，过期支票stale cheque Ula h!s  
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普通支票open cheque f7oJ6'K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !6*m<#Qm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W* ^_Ul|  
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支票换现金||兑现to cash a cheque n'qWS/0U=  
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清理票款to clear a cheque e)*-<AGwC  
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保证兑现to certify a cheque 0t2n7Y?N  
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填写支票数额to fill up a cheque 
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支票上划线to cross a cheque vE&K!k`  
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开发支票to make out a cheque 8,-U`.  
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签发支票，开立支票to draw a cheque||to issue a cheque Q$b4\n?44  
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透支支票to overdraw a cheque "x AIK  
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背书支票to endorse a cheque epgAfx-_OH  
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请付票款||清付票款to pay a cheque||to honour a cheque Cs2kbG_  
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支票退票to dishonour a cheque -+[~eqRB  
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拒付支票to refuse a cheque -?w3j9kk>  
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拒付支票to stop payment of a cheque ndu$N$7+  
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提示要求付款to present for payment f`YHZ O  
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见票即付持票人payable to bearer ssAGWP  

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支付指定人payable to order ^ %O$7*  
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已过期||无效out of date||stale mbHMy[R  
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请给出票人R/D||refer to drawer 4lI&y<F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {4*5Z[  
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文字与数字不一致words and figures differ h-fm)1S_  
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支票 qB+OxyT&  
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时间已过account closed 5=V29  
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更改处应加盖印章alterations require initials jQ8 T  
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时间已过effects not cleared pcQgWjfS  
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停止付款payment stopped BU|)lU5)z  
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支票毁损cheque mutilated V9 cj  
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汇款||寄钱to remit||to send money nZM
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寄票供取款||支票支付to send a cheque for payment -Rx;"J.H  
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寄款人a remitter mQ9shdvt-  
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收款人a remittee Eo6qC?5<  
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国外汇票foreign Bill i 1Kq(7  
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国内汇票inland Bill w
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跟单汇票documentary bill ~Q5]?ZNX  
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空头汇票accommodation bill &|' NDcp  
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原始汇票original bill nB]mj_)R^  
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改写||换新票据renewed bill 1 QnaZhu'  
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即期汇票sight bill||bill on demand F&B E+b/#  
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…days after date||…days after date…日后付款 }J2f$l>R  
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…months after date||…months after date…月后付款 i6y=3k  
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见票后…日付款…days after sight||…days sight qT&zg@m  
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见票后…月付款…months after sight||…months sight !|z!e>0  
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同组票据set of bills B__e*d:)!m  
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单张汇票sola of exchange||sole of exchange TI0=nfj  
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远期汇票usance bill||bill at usance m Ph=bG  
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长期汇票long bill '(ZT}N  
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短期汇票short bill  ?sR(  
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逾期汇票overdue bill jM-5aj[K  
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宽限日期days of grace A"R(?rQi=  
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电汇telegraphic transfer （T.T） W1ndb:  
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邮汇postal order||postal note （Am.）||post office order||money order tZFpxyF  
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本票promissory note （P/N） \MPbG$ ^  
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押汇负责书||押汇保证书letter of hypothecation PzhC *" i}  
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副保||抵押品||付属担保物collateral security BHErc\ITP  
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担保书trust receipt||letter of indemnity 7W5Cm\  
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承兑||认付acceptance EWv[Sp  
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单张承兑general acceptance Lw1[)Vk}E  
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有条件承兑qualified acceptance ;qr?[{G  
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附条件认付conditional acceptance k`5K&  
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部分认付partial acceptance   AN|f:259