[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。   ?K7m:Dx
 
会计报表statement of account TA=Ij,z~  
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往来帐目account current m=2TzLVv  
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现在往来帐||存款额current accout ]"^GRFK5  
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销货帐account sales `3r*Ae  
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共同计算帐项joint account 8k+Ctk  
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未决帐项outstanding account E/_=0t  
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贷方帐项credit account||creditor account 4 !~JNO  
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借方帐项debit account||debtor account <"CG%RGP  
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应付帐||应付未付帐account payable @8@cpm  
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应收帐||应收未收帐account receivable [m!\ZK  
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新交易||新帐new account X>F/0/  
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未决帐||老帐old account "S#0QH%5  
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现金帐cash account "v jFL9  
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流水帐running account 6E@r9U  
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暂记帐||未定帐suspense account rq}ew0&/  
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过期帐||延滞帐overdue account||pastdue account E+>Qpy  
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杂项帐户sundry account 4\ H;A  
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详细帐单||明细表detail account rt!5Tl+v  
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呆帐bad account mm\J]Cc`  
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会计项目title of account M<~z=B#  
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会计薄||帐薄account-book %@kmuz??  
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营业报告书||损益计算表account of budiness||business report 4[Hf[.  
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借贷细帐||交验帐account rendered ,~JxYh  
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明细帐account stated M{3He)&  
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与…银行开立一户头to open an account with LylB3BM  
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与…银行建立交易to keep account with [- a2<E  
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继续记帐to keep account l~!\<, !  
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与…有交易to have an account with @F+4 NL-'P  
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作成会计帐||有往来帐项to make out an account with V&eti2&zO  
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清算||清理债务to make up an account *[wy- fu  
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清洁帐目||与…停止交易to close ones account with q b]n{b2  
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结帐to close an account o )G'._  
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清理未付款to ask an account||to demand an account E3X:{h/  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account Hz
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审查帐目||监查帐目to audit an account *p`0dvXG2  
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检查帐目to examine an account l"5$6h  
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转入A的帐户to charge the amount to As account h$F;=YS  
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以计帐方式付款to pay on account *Z>Yv37P  
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代理某人||为某人on ones account||on account of one G~1#kg  
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为自己计算||独立帐目on ones own account ~=h]r/b< U  
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由某人收益并负风险on ones account and risk||for ones account and risk Y]/(R"-2G  
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由某人负担for ones account||for account of one R $HIJM  
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按某人指示||列入某人帐户by order and for account of one @=,2{JF*6  
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列入5月份帐目for May account RqgH,AN  
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编入某中帐项下to pass to the account of||to place to the account of R$'4 d  
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寄出清算书to send in an account||to send in render an account agQzA/Xt  
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支票薄cheque book gvvl3`S{  
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支票陈票人cheque drawer i#$9>X  
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持票人cheque holder rLs)
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不记名支票cheque to bearer||bearer cheque CXks~b3S D  
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记名支票||认人支票cheque to order /tl/%:U*.  
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到期支票antedated cheque S>OfUrt  
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未到期支票postdated cheque *#1&IJPI  
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保付支票certified cheque WXu:mv,'e  
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未获兑现支票，退票returned cheque m6^Ua  
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横线支票crossed cheque r \H+=2E'  
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普通横线general crossing Q :eIq<erY  
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特别横线special crossing x%d+~U;$&  
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空白支票blank cheque ^@ s!"c  
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失效支票，过期支票stale cheque ! utgo/n  
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普通支票open cheque 4r#O._Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -B:Z(]3#\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 75i M_e\  
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支票换现金||兑现to cash a cheque 7iu?Q  
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清理票款to clear a cheque k|0Fa}Z[  
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保证兑现to certify a cheque 2+"=i/8  
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填写支票数额to fill up a cheque f^]( D'L?D  
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支票上划线to cross a cheque o_/C9[:  
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开发支票to make out a cheque ;=: R|  
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签发支票，开立支票to draw a cheque||to issue a cheque Y<3s_  
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透支支票to overdraw a cheque St,IWOmq"  
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背书支票to endorse a cheque XOa<R  
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请付票款||清付票款to pay a cheque||to honour a cheque F`8A!|cIy  
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支票退票to dishonour a cheque Dn$zwksSs  
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拒付支票to refuse a cheque mhJ>5z  
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拒付支票to stop payment of a cheque 1mOZ\L!m*  
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提示要求付款to present for payment }@@1N3nnxV  
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见票即付持票人payable to bearer r&}fn"H!  
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支付指定人payable to order /.'1i4Xa1P  
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已过期||无效out of date||stale F"hi2@/TI  
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请给出票人R/D||refer to drawer wX#\\Jgi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ++,m
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文字与数字不一致words and figures differ "4g1I<  
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支票 VmBLNM?  
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时间已过account closed U{>!`RN  
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更改处应加盖印章alterations require initials 8H;TPa  
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时间已过effects not cleared `9K'I-hv<8  
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停止付款payment stopped ^~BJu#uVyy  
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支票毁损cheque mutilated {B\.8)&8  
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汇款||寄钱to remit||to send money /E]4N=T  
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寄票供取款||支票支付to send a cheque for payment )@K|Co  
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寄款人a remitter D^&!  
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收款人a remittee m   
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国外汇票foreign Bill uO^{+=;A=  
H/, tE0ZV  
fmSw%r|pT  
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国内汇票inland Bill eQ9x l
 
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跟单汇票documentary bill ;3?M?E/$s  
d>AVUf<o~  
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空头汇票accommodation bill k~vmHb
 
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原始汇票original bill "
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改写||换新票据renewed bill ;^*^ :L  
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即期汇票sight bill||bill on demand XsR%_eT  
2 G"p:iPp  
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…days after date||…days after date…日后付款 8:A<PV!+  
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…months after date||…months after date…月后付款 _*;cwMne-  
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见票后…日付款…days after sight||…days sight i5wA=K_  
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见票后…月付款…months after sight||…months sight PIrUls0}  
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wM yPR_  
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同组票据set of bills CVUJ(D&Q  
5m bs0GL  
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单张汇票sola of exchange||sole of exchange HaC3y[LJ0  
'qP^MdoE%~  
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远期汇票usance bill||bill at usance  y,
r`8  
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FU[,,a0<<  
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长期汇票long bill g SwG=e\  
FvNO*'xP  
ps [6)d)o  
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短期汇票short bill =ddx/zN  
"''<:K|  
E*I

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FEZ6X  
逾期汇票overdue bill F*w|/-e  
2%<jYm#'z-  
0!VLPA:  
!Q3Snu=  
宽限日期days of grace `MwQ6%lf  
~p A;j7*  
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电汇telegraphic transfer （T.T） nSow$6T_  
~ghz%${`  
_9@?Th&_e  
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邮汇postal order||postal note （Am.）||post office order||money order pk
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Y) h%<J  
oto od  

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本票promissory note （P/N） Fa!)$eb7  
yki k4MeB  
KVcZ@0[S  
0V#t ;`Q3  
押汇负责书||押汇保证书letter of hypothecation yUSB{DLpla  
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副保||抵押品||付属担保物collateral security /C:'qhY,  
5Hm!
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p<zXuocQ  
% 1@<),  
担保书trust receipt||letter of indemnity tN{t-xUgk  
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承兑||认付acceptance xs I/DW  
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单张承兑general acceptance WhZaq  
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有条件承兑qualified acceptance VqL 5 f  
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附条件认付conditional acceptance rH9}nL  
hcgc =$^  
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部分认付partial acceptance   Di'u%r