[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。   J"&jR7-9  
会计报表statement of account zAxscDf'  
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往来帐目account current %di]1vQ  
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现在往来帐||存款额current accout L
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销货帐account sales W=9Zl(2C  
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共同计算帐项joint account E(;V.=I  
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未决帐项outstanding account b&l/)DU  
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贷方帐项credit account||creditor account 6U`<+[K7  
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借方帐项debit account||debtor account .)zX<~,  
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应付帐||应付未付帐account payable )<kId4E  
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应收帐||应收未收帐account receivable 4|W
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新交易||新帐new account h|MTE~   
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未决帐||老帐old account PMdvBOtS`  
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现金帐cash account j#C1+Us  
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流水帐running account \G3P[
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暂记帐||未定帐suspense account 6
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过期帐||延滞帐overdue account||pastdue account 1|?8g2Vf  
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杂项帐户sundry account SG&VZY  
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详细帐单||明细表detail account Qg7rkRia  
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呆帐bad account Wz}8O]#/.  
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会计项目title of account OX"^a$  
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会计薄||帐薄account-book LP{{PT.&X  
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营业报告书||损益计算表account of budiness||business report 7j>NUx=j3  
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借贷细帐||交验帐account rendered hPCt-  
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明细帐account stated O8;`6r  
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与…银行开立一户头to open an account with X5@SLkJ-`  
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与…银行建立交易to keep account with Wc}opp  
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继续记帐to keep account `1cGb*b/  
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与…有交易to have an account with O/X;(qYd  
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作成会计帐||有往来帐项to make out an account with C m~h\+"  
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清算||清理债务to make up an account @%4MFc0`!  
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清洁帐目||与…停止交易to close ones account with A)5-w`1  
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结帐to close an account U=?hT&w\S  
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清理未付款to ask an account||to demand an account omxBd#;F$  
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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 8>:kv:MId  
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审查帐目||监查帐目to audit an account O1/U3/2/d  
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检查帐目to examine an account O|#N$a&_N  
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转入A的帐户to charge the amount to As account K^V*JH\G  
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以计帐方式付款to pay on account l@+WGh  
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代理某人||为某人on ones account||on account of one ^!]Hm&.a  
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为自己计算||独立帐目on ones own account Da)rzr|}>3  
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由某人收益并负风险on ones account and risk||for ones account and risk x4SI TY  
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由某人负担for ones account||for account of one 1'5I]D ec  
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按某人指示||列入某人帐户by order and for account of one Rn O%8Hk  
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列入5月份帐目for May account <!.'"*2  
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编入某中帐项下to pass to the account of||to place to the account of { 7y.0_Y
  
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寄出清算书to send in an account||to send in render an account p*10u@,  
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支票薄cheque book DPvM|n`TW  
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支票陈票人cheque drawer q<>  
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持票人cheque holder OL]^4m  
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不记名支票cheque to bearer||bearer cheque ./@!k[  
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记名支票||认人支票cheque to order u7>b}+ak&  
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到期支票antedated cheque ReOp,A/y  
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未到期支票postdated cheque 0uzm @'^  
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保付支票certified cheque b:.aZ7+4  
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未获兑现支票，退票returned cheque v8"plx=3  
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横线支票crossed cheque J#B% #X  
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普通横线general crossing >*H>'O4  
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特别横线special crossing UKp- *YukT  
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空白支票blank cheque 3DnlXH(h1  
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失效支票，过期支票stale cheque an^"_#8DA@  
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普通支票open cheque +8 5]]}I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mk"+*G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^D\1F$AjC  
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支票换现金||兑现to cash a cheque 5bM/ v  
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清理票款to clear a cheque ,ii*[{X?  
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保证兑现to certify a cheque y0cHs|8  
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填写支票数额to fill up a cheque ,80qwN,  
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支票上划线to cross a cheque K: g_M  
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开发支票to make out a cheque XL@i/5C[  
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签发支票，开立支票to draw a cheque||to issue a cheque ,#[0As29u  
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透支支票to overdraw a cheque B z<
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背书支票to endorse a cheque WZO8|hY  
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请付票款||清付票款to pay a cheque||to honour a cheque ^Gt&c_gH  
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支票退票to dishonour a cheque %jz]s4u$5j  
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拒付支票to refuse a cheque g^|}e?  
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拒付支票to stop payment of a cheque '
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提示要求付款to present for payment FJ0Ity4u6  
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见票即付持票人payable to bearer 68Po`_/s  
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支付指定人payable to order U-Ia$b-5!  
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已过期||无效out of date||stale oV"d%ks  
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请给出票人R/D||refer to drawer Fp'qn'){:#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G
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文字与数字不一致words and figures differ .Zo %6[X  
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支票 _|<kKfd?  
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时间已过account closed UNLmnj;-Q  
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更改处应加盖印章alterations require initials vByt_X  
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时间已过effects not cleared 3V=(P.ATm  
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停止付款payment stopped U'(Exr [  
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支票毁损cheque mutilated 0$=Uhi  
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汇款||寄钱to remit||to send money 8:#\g  
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寄票供取款||支票支付to send a cheque for payment B$A`thQp  
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寄款人a remitter L'i0|_  
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收款人a remittee JFOto,6L:  
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国外汇票foreign Bill fPXMp%T!  
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国内汇票inland Bill U fx^@%v  
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跟单汇票documentary bill rw CFt6;v  
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空头汇票accommodation bill  ywQ>T+  
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原始汇票original bill 0wFa7PyG?  
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改写||换新票据renewed bill eA4dDKX+  
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即期汇票sight bill||bill on demand w)Rtt 9  
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…days after date||…days after date…日后付款 cImOZx
 
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…months after date||…months after date…月后付款 g&79?h4UXQ  
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见票后…日付款…days after sight||…days sight y15 MWZ  
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见票后…月付款…months after sight||…months sight >"OwdAvX  
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同组票据set of bills }Q }&3m~g  
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单张汇票sola of exchange||sole of exchange Vxr_2Kra  
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远期汇票usance bill||bill at usance c `[,>  
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长期汇票long bill `[OJ)tHE  
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短期汇票short bill %=ZN2)7{  
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逾期汇票overdue bill QU#u5sX A  
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宽限日期days of grace A^m]DSFOO  
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电汇telegraphic transfer （T.T） &Zzd6[G+  
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邮汇postal order||postal note （Am.）||post office order||money order sl Qxz;t  
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本票promissory note （P/N） u{asKUce\  
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押汇负责书||押汇保证书letter of hypothecation Y=NXfTc
 
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副保||抵押品||付属担保物collateral security E$4_.Z8sRw  
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担保书trust receipt||letter of indemnity Dc1tND$X3g  
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承兑||认付acceptance rfz\DvVd  
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单张承兑general acceptance [|vE*&:uO  
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有条件承兑qualified acceptance O(_a6s+m  
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附条件认付conditional acceptance 8V08>M  
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部分认付partial acceptance   0afDqvrC6