[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。   lla?;^,  
会计报表statement of account B\<;e  
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往来帐目account current /V>q(Q  
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现在往来帐||存款额current accout "A4 .2  
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销货帐account sales < 2mbR  
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共同计算帐项joint account ^KlW"2:  
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未决帐项outstanding account ,NA _pvH)  
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贷方帐项credit account||creditor account ]-2Q0wTj  
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借方帐项debit account||debtor account Vw@?t(l>  
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应付帐||应付未付帐account payable }w|a^=HAp  
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应收帐||应收未收帐account receivable E3~Wyfd7  
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新交易||新帐new account 3~ptD5@WF  
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未决帐||老帐old account 9sId2py]W  
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现金帐cash account 7jzd I!  
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流水帐running account '[zy%<2sL  
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暂记帐||未定帐suspense account -"}mmTa*<  
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过期帐||延滞帐overdue account||pastdue account n]<>$  
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杂项帐户sundry account p3
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详细帐单||明细表detail account sqE? U*8.-  
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呆帐bad account SMMvRF`7  
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会计项目title of account ELgq#z  
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会计薄||帐薄account-book +m]Kj3-z@  
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营业报告书||损益计算表account of budiness||business report ? f>pKe  
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借贷细帐||交验帐account rendered
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明细帐account stated WcZck{ehd  
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与…银行开立一户头to open an account with 9yWQ}h
 
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与…银行建立交易to keep account with [~UCYYl  
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继续记帐to keep account *c{X\!YBh  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with nhb: y  
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清算||清理债务to make up an account 9S! 2r  
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清洁帐目||与…停止交易to close ones account with  PH6NU&H  
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结帐to close an account 2GW.'\D  
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清理未付款to ask an account||to demand an account R(dOQ. ;  
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结清差额to balance the account with `S+B-I0  
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清算to settle an account||to liquidate an account||to square an account $Q'S8TU  
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审查帐目||监查帐目to audit an account vpL3XYs`  
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检查帐目to examine an account f\]spl
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转入A的帐户to charge the amount to As account {IR-g,B  
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以计帐方式付款to pay on account w(-h!d51+  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account 2?./S)x)  
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由某人收益并负风险on ones account and risk||for ones account and risk io
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由某人负担for ones account||for account of one lU &[){  
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按某人指示||列入某人帐户by order and for account of one *uG!U%jY)  
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列入5月份帐目for May account ^Pp2T  
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编入某中帐项下to pass to the account of||to place to the account of jS<(Oo  
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寄出清算书to send in an account||to send in render an account jPc"qER!  
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支票薄cheque book (Xv'Te?  
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支票陈票人cheque drawer 6zR9(c:a~  
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持票人cheque holder d.Im{-S  
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不记名支票cheque to bearer||bearer cheque 9Q /t+  
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记名支票||认人支票cheque to order ~OSgpM#O!T  
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到期支票antedated cheque $s.:H4:I  
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未到期支票postdated cheque 2&o jQhe  
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保付支票certified cheque Swr 8  
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未获兑现支票，退票returned cheque Nbvs_>N  
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横线支票crossed cheque H5!e/4iz  
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普通横线general crossing f"RS,]  
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特别横线special crossing xQ,My  
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空白支票blank cheque z3Zo64V~7  
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失效支票，过期支票stale cheque U!i1~)s  
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普通支票open cheque iY*fp=c9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /b7]NC%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +L|x^B3  
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支票换现金||兑现to cash a cheque N 9W,p2  
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清理票款to clear a cheque C#LTF-$])  
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保证兑现to certify a cheque Cto>~pV  
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填写支票数额to fill up a cheque z HT#bP:o  
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支票上划线to cross a cheque iPdS>ee  
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开发支票to make out a cheque NvC @  
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签发支票，开立支票to draw a cheque||to issue a cheque } m"':f  
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透支支票to overdraw a cheque l9e=dV:pH  
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背书支票to endorse a cheque n-g#nEc:  
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请付票款||清付票款to pay a cheque||to honour a cheque Fi/`3A@68  
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支票退票to dishonour a cheque Ii#+JY0k  
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拒付支票to refuse a cheque 3-oKY*jO  
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拒付支票to stop payment of a cheque hYh~%^0dt  
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提示要求付款to present for payment (>, b5g  
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见票即付持票人payable to bearer n1aOpz6`  
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支付指定人payable to order `4?|yp.|L  
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已过期||无效out of date||stale Ms5R7<O.7  
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请给出票人R/D||refer to drawer Q,Y^9g"B`~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sCmN|Q  
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文字与数字不一致words and figures differ L4ct2|w}ul  
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支票 eKLE^`2*@  
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时间已过account closed aL&9.L|1g  
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更改处应加盖印章alterations require initials mxu!$wx  
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时间已过effects not cleared @,}tY ?>a  
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停止付款payment stopped ^QG<_Dm]  
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支票毁损cheque mutilated [wnaF|h  
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汇款||寄钱to remit||to send money yq<W+b/  
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寄票供取款||支票支付to send a cheque for payment baL<|& c  
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寄款人a remitter }n#$p{e$i  
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收款人a remittee -}( o+!nl  
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国外汇票foreign Bill =vriraV"  
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国内汇票inland Bill kA)`i`gt  
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跟单汇票documentary bill I3izLi
 
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空头汇票accommodation bill D0MW~Y6{  
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原始汇票original bill [Ls%nz|  
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改写||换新票据renewed bill ^P A|RFP  
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即期汇票sight bill||bill on demand "?W8o[c+  
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…days after date||…days after date…日后付款 * kUb[  
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…months after date||…months after date…月后付款 /q7 $"wP  
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见票后…日付款…days after sight||…days sight :O?3lj)  
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见票后…月付款…months after sight||…months sight ~XvMiWuo  
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同组票据set of bills &NbSG
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单张汇票sola of exchange||sole of exchange YfseX;VX  
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远期汇票usance bill||bill at usance !ZCxi  
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长期汇票long bill -$@'@U  
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短期汇票short bill ~(`MP<  
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逾期汇票overdue bill XB:E<I'q!3  
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宽限日期days of grace }wJH@'0+  
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电汇telegraphic transfer （T.T） hVJ}
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邮汇postal order||postal note （Am.）||post office order||money order >{Xyl):  
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本票promissory note （P/N） bZj5qjl`x  
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押汇负责书||押汇保证书letter of hypothecation wX!0KxR/Z  
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副保||抵押品||付属担保物collateral security SxkY ;^-U  
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担保书trust receipt||letter of indemnity Oz"_KMz  
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承兑||认付acceptance I-Am9\  
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单张承兑general acceptance 3wPUP+)c7  
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有条件承兑qualified acceptance [?XP[h gd  
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附条件认付conditional acceptance ^pqJz^PO.  
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部分认付partial acceptance   ih: XC