[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。   \+aC"#+0  
会计报表statement of account F 8B#}%JE  
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往来帐目account current a!O0,
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现在往来帐||存款额current accout (}}S9K  
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销货帐account sales BcI|:qv|  
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共同计算帐项joint account 9K1oZ?)_z  
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未决帐项outstanding account =UV`.d2[  
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贷方帐项credit account||creditor account IIbYfPiO  
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借方帐项debit account||debtor account Dc ,I
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应付帐||应付未付帐account payable %f]:I  
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应收帐||应收未收帐account receivable EVGt 5z  
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新交易||新帐new account @H=:)*;  
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未决帐||老帐old account <*qnY7c&N;  
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现金帐cash account Fx2bwut.K  
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流水帐running account 6}!#;@D~
 
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暂记帐||未定帐suspense account 9@Jtaq>jf  
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过期帐||延滞帐overdue account||pastdue account r/u A.Aou^  
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杂项帐户sundry account TOB
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详细帐单||明细表detail account zdYy^8V|z  
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呆帐bad account ,X`)ct  
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会计项目title of account [PNT\ElT  
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会计薄||帐薄account-book cj$[E]B3V*  
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营业报告书||损益计算表account of budiness||business report ^")Q YE  
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借贷细帐||交验帐account rendered  : y%d  
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明细帐account stated VY |_dk  
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与…银行开立一户头to open an account with :~Wrf8UQ  
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与…银行建立交易to keep account with _Kl_61k  
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继续记帐to keep account cW@Zd5&0S  
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与…有交易to have an account with le/,R@]B9  
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作成会计帐||有往来帐项to make out an account with {< )1q ;  
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清算||清理债务to make up an account I&}L*Z?`  
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清洁帐目||与…停止交易to close ones account with 52:HNA\E/  
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结帐to close an account e6@=wnoX u  
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清理未付款to ask an account||to demand an account k1w_[w[  
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结清差额to balance the account with `q
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清算to settle an account||to liquidate an account||to square an account ;X?}x%$  
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审查帐目||监查帐目to audit an account 7X0Lq}G@  
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检查帐目to examine an account ii[F]sR\  
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转入A的帐户to charge the amount to As account &+Z,hs9%  
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以计帐方式付款to pay on account M2PAy! J  
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代理某人||为某人on ones account||on account of one "$#xK|t  
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为自己计算||独立帐目on ones own account \w/yF4,3<w  
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由某人收益并负风险on ones account and risk||for ones account and risk UJD 0K]s  
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由某人负担for ones account||for account of one vMA]j>>  
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按某人指示||列入某人帐户by order and for account of one 1pt%Kw*@j  
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列入5月份帐目for May account \]</w5 Pi,  
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编入某中帐项下to pass to the account of||to place to the account of ?{/4b:ua  
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寄出清算书to send in an account||to send in render an account SG6kud\b  
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支票薄cheque book _Tf4WFu2  
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支票陈票人cheque drawer 4i6q{BeHn  
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持票人cheque holder tmv&U;0Z  
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不记名支票cheque to bearer||bearer cheque =:&ly'QB&  
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记名支票||认人支票cheque to order 9f2UgNqe9  
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到期支票antedated cheque /.3}aj;6  
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未到期支票postdated cheque x,rlrxI  
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保付支票certified cheque G`n_YH084  
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未获兑现支票，退票returned cheque X#*JWQO=  
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横线支票crossed cheque +wEac g>>E  
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普通横线general crossing "Q!(52_@J  
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特别横线special crossing ?)kGA$m#  
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空白支票blank cheque ?\t#1"d  
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失效支票，过期支票stale cheque g+pml*LJ  
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普通支票open cheque (#Wu#F1;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4kBa B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (Tn- >).AO  
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支票换现金||兑现to cash a cheque r[4tPk  
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清理票款to clear a cheque 9aze>nxh.  
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保证兑现to certify a cheque l|kSsP:GO  
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填写支票数额to fill up a cheque KwPOO{4]g  
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支票上划线to cross a cheque D;;!ODX$?  
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开发支票to make out a cheque xlA$: M&  
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签发支票，开立支票to draw a cheque||to issue a cheque P_*" dza  
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透支支票to overdraw a cheque C-\S/y
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背书支票to endorse a cheque 7?GIS '  
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请付票款||清付票款to pay a cheque||to honour a cheque ;[=8B\?  
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支票退票to dishonour a cheque kBD>-5Sn_T  
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拒付支票to refuse a cheque __|+w<]  
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拒付支票to stop payment of a cheque hc>HQrd  
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提示要求付款to present for payment SYCEQ5 -  
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见票即付持票人payable to bearer Fcd3H$Na;  
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支付指定人payable to order 0 q}*S~  
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已过期||无效out of date||stale 5ni~Q 9b  
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请给出票人R/D||refer to drawer oSyyd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \;qW 3~  
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文字与数字不一致words and figures differ w<Wf?aG  
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支票 ^l9N48]|?  
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时间已过account closed :Av#j@#  
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更改处应加盖印章alterations require initials _FH`pv  
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时间已过effects not cleared -w9pwB  
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停止付款payment stopped c6h.iBJ
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支票毁损cheque mutilated O(fM?4w  
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汇款||寄钱to remit||to send money )
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寄票供取款||支票支付to send a cheque for payment $"+djI?E9  
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寄款人a remitter 7m4ao
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收款人a remittee t|g4m[kr  
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国外汇票foreign Bill `=4r+  
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国内汇票inland Bill O#ai)e_uQk  
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跟单汇票documentary bill .YhA@8nc~l  
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空头汇票accommodation bill &5\iM^
 
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原始汇票original bill Cy JEY-  
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改写||换新票据renewed bill 3 }duG/  
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即期汇票sight bill||bill on demand 2GP=&K/A  
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…days after date||…days after date…日后付款 <fZyAa3}  
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…months after date||…months after date…月后付款 caIL&G,  
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见票后…日付款…days after sight||…days sight [A~y%bI"  
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见票后…月付款…months after sight||…months sight |t^E~HLm,  
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同组票据set of bills m}C>ti`VD  
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单张汇票sola of exchange||sole of exchange p)jk>j B  
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远期汇票usance bill||bill at usance lG9bLiFY  
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长期汇票long bill ;!=G   
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短期汇票short bill @D.}\(  
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逾期汇票overdue bill ]%hn`ZJ  
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宽限日期days of grace KxI&G% z  
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电汇telegraphic transfer （T.T） ed]=\Key  
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邮汇postal order||postal note （Am.）||post office order||money order z#zI1Am(O  
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本票promissory note （P/N） c-x,fS"&W  
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押汇负责书||押汇保证书letter of hypothecation QHDXW1+|^  
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副保||抵押品||付属担保物collateral security hjU::m,WX  
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担保书trust receipt||letter of indemnity cCSs  
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承兑||认付acceptance w~ .f  
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单张承兑general acceptance $CxKuB(  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance gMv.V{vD  
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部分认付partial acceptance   ^aIPN5CK