[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。   p/3B
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会计报表statement of account L1{T ?aII  
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往来帐目account current wFb@1ae\  
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现在往来帐||存款额current accout v8~YR'T0`V  
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销货帐account sales {+Sq<J_`M  
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共同计算帐项joint account !k-` eJ|  
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未决帐项outstanding account )!sa)\E?  
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贷方帐项credit account||creditor account yl/a:Q  
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借方帐项debit account||debtor account :<%vE!$  
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应付帐||应付未付帐account payable (bvoF5%  
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应收帐||应收未收帐account receivable uy9!qk  
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新交易||新帐new account W+hV9  
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未决帐||老帐old account
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现金帐cash account wDw<KU1UK  
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流水帐running account 7"K^H]6u30  
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暂记帐||未定帐suspense account 0Cq!\nzz  
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过期帐||延滞帐overdue account||pastdue account U|?,N0%Z1  
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杂项帐户sundry account iC*U$+JG  
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详细帐单||明细表detail account 2kJ!E@n7  
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呆帐bad account <\ETPL,<  
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会计项目title of account *B{-uc3o  
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会计薄||帐薄account-book ! TDD^  
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营业报告书||损益计算表account of budiness||business report 1ktHN: ta  
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借贷细帐||交验帐account rendered @h(!<Ux_  
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明细帐account stated Mj'lASI  
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与…银行开立一户头to open an account with `p1DaV  
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与…银行建立交易to keep account with !qw4mN   
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继续记帐to keep account |*E"G5WZM  
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与…有交易to have an account with A8!Ed$@  
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作成会计帐||有往来帐项to make out an account with <`+zvUx^?  
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清算||清理债务to make up an account bP03G=`6w  
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清洁帐目||与…停止交易to close ones account with "uhV|Lk*7  
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结帐to close an account x;mJvfX  
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清理未付款to ask an account||to demand an account oXbI5XY)wb  
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结清差额to balance the account with z^3Q.4Qc6^  
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清算to settle an account||to liquidate an account||to square an account 6}STp_ x  
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审查帐目||监查帐目to audit an account `I{tZ$iD  
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检查帐目to examine an account d
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转入A的帐户to charge the amount to As account Vpw[B.v  
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以计帐方式付款to pay on account ]<q'U> N  
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代理某人||为某人on ones account||on account of one B#:E?a;{  
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为自己计算||独立帐目on ones own account ]\`w1'*  
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由某人收益并负风险on ones account and risk||for ones account and risk Y .X4*B  
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由某人负担for ones account||for account of one _6LH"o3  
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按某人指示||列入某人帐户by order and for account of one POY=zUQ '/  
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列入5月份帐目for May account ;&q]X]bJ  
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编入某中帐项下to pass to the account of||to place to the account of TGtyJ3x\  
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寄出清算书to send in an account||to send in render an account g&XhQ.aa  
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支票薄cheque book [m %W :Ez  
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支票陈票人cheque drawer  J(^ >?d'  
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持票人cheque holder {aT92-D3  
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不记名支票cheque to bearer||bearer cheque %Dl_}  
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记名支票||认人支票cheque to order x)d2G 6x  
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到期支票antedated cheque aK!xRnY  
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未到期支票postdated cheque  K
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保付支票certified cheque Dxz5NW4  
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未获兑现支票，退票returned cheque G[vUOEU~O  
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横线支票crossed cheque 8xc 8L1;  
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普通横线general crossing |:dCVd<du  
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特别横线special crossing @"jmI&hYn  
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空白支票blank cheque yY-FL`-  
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失效支票，过期支票stale cheque *Pa2bY3:  
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普通支票open cheque l2z`<2mp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 50}.Xm@,BO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;5,`Jpca  
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支票换现金||兑现to cash a cheque %4QoF  
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清理票款to clear a cheque vE^h}~5U  
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保证兑现to certify a cheque SSSDl$}'t  
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填写支票数额to fill up a cheque 0KWy?6 X  
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支票上划线to cross a cheque "@UU[o  
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开发支票to make out a cheque ,}xpYq_/  

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签发支票，开立支票to draw a cheque||to issue a cheque -KJ}.q>upq  
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透支支票to overdraw a cheque Up1$xLSl  
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背书支票to endorse a cheque #J<`p  
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请付票款||清付票款to pay a cheque||to honour a cheque \( Gf+  
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支票退票to dishonour a cheque V5(tf'  
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拒付支票to refuse a cheque ECE{xoc  
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拒付支票to stop payment of a cheque 4%#V^??E  
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提示要求付款to present for payment aQym= 6%e  
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见票即付持票人payable to bearer #P,[fgNy  
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支付指定人payable to order ^S;RX*  
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已过期||无效out of date||stale >1)@n3.<O  
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请给出票人R/D||refer to drawer i1_>>49*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2'UFHiK  
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文字与数字不一致words and figures differ ,j(p}t  
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支票 KiRt '  
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时间已过account closed GYb2m"a)  
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更改处应加盖印章alterations require initials b]qfcV  
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时间已过effects not cleared pra-8z-  
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停止付款payment stopped )}9}"jrDlx  
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支票毁损cheque mutilated H1b%:KRVK  
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汇款||寄钱to remit||to send money CbvL X="%  
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寄票供取款||支票支付to send a cheque for payment !=Vh2UbC3  
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寄款人a remitter r-"`Abev  
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收款人a remittee :V1ZeNw  
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国外汇票foreign Bill 7a.#F]`  
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国内汇票inland Bill F^v{Jqc  
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跟单汇票documentary bill o;-!?uJ  
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空头汇票accommodation bill aj-uk(r  
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原始汇票original bill :[?o7%"  
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改写||换新票据renewed bill F(n))`(  
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即期汇票sight bill||bill on demand L}pF
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…days after date||…days after date…日后付款 S|h  m  
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…months after date||…months after date…月后付款 gV>\lMc[-%  
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见票后…日付款…days after sight||…days sight !|QeYGnq6  
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见票后…月付款…months after sight||…months sight U,(+rMeY0  
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同组票据set of bills N4N
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单张汇票sola of exchange||sole of exchange iKKWn*u  
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远期汇票usance bill||bill at usance b=l }|)a  
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长期汇票long bill jO.E#Ei}~  
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短期汇票short bill [: j_Y3-9  
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逾期汇票overdue bill 5xKR ]u  
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宽限日期days of grace _ji%BwJ  
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电汇telegraphic transfer （T.T） pn|{P<b\  
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邮汇postal order||postal note （Am.）||post office order||money order h]$zub
 
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本票promissory note （P/N） 39CPFgi<l*  
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押汇负责书||押汇保证书letter of hypothecation Lf9h;z>#  
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副保||抵押品||付属担保物collateral security *UC^&5:  
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担保书trust receipt||letter of indemnity "'L SLp  
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承兑||认付acceptance LTHS&3%2  
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单张承兑general acceptance vvCGzOv  
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有条件承兑qualified acceptance DS yE   
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附条件认付conditional acceptance 2+HiaYDZ  
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部分认付partial acceptance   "2-TtQV!