[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。   "e.jZcN*  
会计报表statement of account fI&t]  
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往来帐目account current mq@6Q\Z+  
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现在往来帐||存款额current accout em,u(#)&  
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销货帐account sales >AVVEv18  
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共同计算帐项joint account PVe xa|aaX  
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未决帐项outstanding account X{5vX T\/y  
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贷方帐项credit account||creditor account B Wk/DVue  
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借方帐项debit account||debtor account SIBtmm1W  
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应付帐||应付未付帐account payable g%sluT[#  
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应收帐||应收未收帐account receivable 6HT;#Znn  
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新交易||新帐new account %KsEB*'"  
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未决帐||老帐old account 5x5@t :  
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现金帐cash account gZN8!#h}B  
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流水帐running account ,k24w7K%d  
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暂记帐||未定帐suspense account :*I#n  
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过期帐||延滞帐overdue account||pastdue account ?:vv50  
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杂项帐户sundry account t>L;kRujVJ  
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详细帐单||明细表detail account U_Vs.M.p  
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呆帐bad account )Q=_0;#;k  
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会计项目title of account %P<hW+P!  
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会计薄||帐薄account-book { d=^}-^   
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营业报告书||损益计算表account of budiness||business report E-4b[xNj*+  
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借贷细帐||交验帐account rendered s(5Y  
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明细帐account stated #9B)Xx!g  
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与…银行开立一户头to open an account with J &o|QG  
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与…银行建立交易to keep account with 7P%%p3  
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继续记帐to keep account ^7>3a/  
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与…有交易to have an account with rR$h*  
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作成会计帐||有往来帐项to make out an account with Z_PNI#h*
 
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清算||清理债务to make up an account _U$<xVnP  
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清洁帐目||与…停止交易to close ones account with =Ee&da^MB  
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结帐to close an account }xKP~h'F  
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清理未付款to ask an account||to demand an account 9lTv   
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结清差额to balance the account with +~St !QV%  
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清算to settle an account||to liquidate an account||to square an account ke{8 ^X~#  
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审查帐目||监查帐目to audit an account +U:$(UV'A  
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检查帐目to examine an account Us%T;gW  
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转入A的帐户to charge the amount to As account 5&xB6|k  
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以计帐方式付款to pay on account sPd Gw~{  
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代理某人||为某人on ones account||on account of one |\w=u6jX  
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为自己计算||独立帐目on ones own account g"Ljm7  
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由某人收益并负风险on ones account and risk||for ones account and risk z MLK7+  
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由某人负担for ones account||for account of one $`APHjijN  
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按某人指示||列入某人帐户by order and for account of one :iFIQpk  
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列入5月份帐目for May account H&F9J^rC  
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编入某中帐项下to pass to the account of||to place to the account of ?P
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寄出清算书to send in an account||to send in render an account FSUttg"  
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支票薄cheque book dX\.t<  
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支票陈票人cheque drawer 6}75iIKi  
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持票人cheque holder {x:ZF_wbb  
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不记名支票cheque to bearer||bearer cheque Z?pnj8h -&  
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记名支票||认人支票cheque to order cHcmgW\4  
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到期支票antedated cheque ]V-W~r=  
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未到期支票postdated cheque kxp);  
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保付支票certified cheque ikSF)r;*t  
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未获兑现支票，退票returned cheque zS\E/.X2  
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横线支票crossed cheque |fxA|/s[<  
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普通横线general crossing *? y+e  
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特别横线special crossing ]Pry>N3G5  
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空白支票blank cheque +E1I");  
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失效支票，过期支票stale cheque 6'kS_Zu{<  
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普通支票open cheque 4|mD*o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mNb ?*3\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2<`.#zIds  
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支票换现金||兑现to cash a cheque :(a]V"(&Eq  
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清理票款to clear a cheque Di@GY!  
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保证兑现to certify a cheque lz?;#U  
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填写支票数额to fill up a cheque FuUD 61JHY  
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支票上划线to cross a cheque ]J* ,g,  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque K]qM~v<A  
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透支支票to overdraw a cheque /wxE1][.  
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背书支票to endorse a cheque +B'8|5tPX  
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请付票款||清付票款to pay a cheque||to honour a cheque -w;(cE  
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支票退票to dishonour a cheque '`|AI:L  
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拒付支票to refuse a cheque Aj9Ji"18za  
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拒付支票to stop payment of a cheque !mRx$ %ul  
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提示要求付款to present for payment 1[E#vdbT  
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见票即付持票人payable to bearer 0G <hn8>  
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支付指定人payable to order HPQ/~0$  
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已过期||无效out of date||stale |!H?+Jj:  
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请给出票人R/D||refer to drawer (X+s-4%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y^Vw`-e  
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文字与数字不一致words and figures differ 4'Xgk
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支票 PfG`C5 d  
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时间已过account closed .wK1El{bf  
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更改处应加盖印章alterations require initials +VU4s$w6  
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时间已过effects not cleared jU=<
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停止付款payment stopped U3#dT2U  
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支票毁损cheque mutilated y/_wx(2  
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汇款||寄钱to remit||to send money > %*B`oqo  
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寄票供取款||支票支付to send a cheque for payment . p^xS6e{  
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寄款人a remitter o;`
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收款人a remittee `1p 8C%  
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国外汇票foreign Bill D\]&8w6&  
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国内汇票inland Bill ,9ml>ji`=  
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跟单汇票documentary bill ]b[,LwB\`~  
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空头汇票accommodation bill Sa]Ek*  
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原始汇票original bill kl{6]39  
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改写||换新票据renewed bill k
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即期汇票sight bill||bill on demand p~>_T7ze  
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…days after date||…days after date…日后付款 URw!7bTz  
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…months after date||…months after date…月后付款  Rkv  
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见票后…日付款…days after sight||…days sight n2na9dX)w  
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见票后…月付款…months after sight||…months sight -M`D>  
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同组票据set of bills =dn1}  
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单张汇票sola of exchange||sole of exchange 8DL h k  
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远期汇票usance bill||bill at usance 5\+E
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长期汇票long bill 1bDJ}M~]z  
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短期汇票short bill Ku&*`dME  
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逾期汇票overdue bill aC}vJ93i  
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宽限日期days of grace wC(XRqlE  
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电汇telegraphic transfer （T.T） sio)_8tp  
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邮汇postal order||postal note （Am.）||post office order||money order /kAwe *)  
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本票promissory note （P/N） \}U[}5Pk&  
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押汇负责书||押汇保证书letter of hypothecation Zm`'MsgFr  
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副保||抵押品||付属担保物collateral security  M" xZz  
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担保书trust receipt||letter of indemnity _ .-o%6  
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承兑||认付acceptance lNq:JVJ#\r  
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单张承兑general acceptance N |OMj%Uk  
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有条件承兑qualified acceptance e{^:/WcYB  
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附条件认付conditional acceptance Z/XM`Cy  
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部分认付partial acceptance   >reaIBT