[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。   |l7e*$j  
会计报表statement of account KWN0$*4  
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往来帐目account current D@O'8  
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现在往来帐||存款额current accout _3hCu/BV  
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销货帐account sales _%Mu{Ni&  
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共同计算帐项joint account L=zeFn  
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未决帐项outstanding account v_)cp9d]  
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贷方帐项credit account||creditor account *"j _3vAx  
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借方帐项debit account||debtor account M8S4D&vpD4  
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应付帐||应付未付帐account payable IO]Oo3  
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应收帐||应收未收帐account receivable R/<  /g=  
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新交易||新帐new account @YW
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未决帐||老帐old account I%{^i d@  
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现金帐cash account 8q_3*++D  
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流水帐running account fBw+Y4nCO7  
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暂记帐||未定帐suspense account #Yj0'bgK  
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过期帐||延滞帐overdue account||pastdue account uvD6uIW<  
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杂项帐户sundry account &sx/qS#,VL  
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详细帐单||明细表detail account ufEt"P-X.  
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呆帐bad account Qyd3e O_  
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会计项目title of account 5:n&G[Md  
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会计薄||帐薄account-book @@ZcW<Y"  
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营业报告书||损益计算表account of budiness||business report nV']^3b  
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借贷细帐||交验帐account rendered ?]h+En5z8  
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明细帐account stated TU[f"!z^  
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与…银行开立一户头to open an account with *bv Iqa  
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与…银行建立交易to keep account with "OK(<x]3;>  
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继续记帐to keep account CB?.|)Xam  
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与…有交易to have an account with )]qFI"B7  
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作成会计帐||有往来帐项to make out an account with ?pQ, 5+8
 
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清算||清理债务to make up an account Pv0OoN*eJ{  
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清洁帐目||与…停止交易to close ones account with OQ[>s(`*{  
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结帐to close an account Bpk%,*$*)  
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清理未付款to ask an account||to demand an account ;=uHK'{  
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结清差额to balance the account with jj
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清算to settle an account||to liquidate an account||to square an account (Yw5X_|  
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审查帐目||监查帐目to audit an account I[e7Up  
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检查帐目to examine an account f-{ [ushj  
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转入A的帐户to charge the amount to As account Fg,[=CqB[  
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以计帐方式付款to pay on account sO(Kpo9jq  
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代理某人||为某人on ones account||on account of one - z|idy{  
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为自己计算||独立帐目on ones own account gE$dz#t.  
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由某人收益并负风险on ones account and risk||for ones account and risk 3]c<7vdl  
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由某人负担for ones account||for account of one FlkAo]  
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按某人指示||列入某人帐户by order and for account of one L50`,,WF  
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列入5月份帐目for May account Cu|n?Uk  
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编入某中帐项下to pass to the account of||to place to the account of g`&pQ%|=  
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寄出清算书to send in an account||to send in render an account uZQ)A,#n;  
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支票薄cheque book r^\^*FD |  
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支票陈票人cheque drawer [S<DdTY9hZ  
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持票人cheque holder lv\2vRYw-  
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不记名支票cheque to bearer||bearer cheque Y&j6;2-Z  

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记名支票||认人支票cheque to order P, Vq/Tt  
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到期支票antedated cheque jV7q)\uu^  
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未到期支票postdated cheque ]-AT(L>  
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保付支票certified cheque :}GxJT4  
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未获兑现支票，退票returned cheque gF%ad=xm  
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横线支票crossed cheque 9j,zaGD0  
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普通横线general crossing `n%~#TJ  
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特别横线special crossing -I|yi'  
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空白支票blank cheque <e=0J8V8,i  
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失效支票，过期支票stale cheque $Z(zO;k.  
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普通支票open cheque 4s"HO/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O/<jt'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \Js9U|lY  
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支票换现金||兑现to cash a cheque hyBSS,I  
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清理票款to clear a cheque XkNi'GJf  
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保证兑现to certify a cheque +&t{IP(?  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque !#X^nlc  
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开发支票to make out a cheque lE`ScYG  
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签发支票，开立支票to draw a cheque||to issue a cheque xWlB!r<}Gz  
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透支支票to overdraw a cheque @!F9}n AP  
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背书支票to endorse a cheque n =v %}@f2  
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请付票款||清付票款to pay a cheque||to honour a cheque jb*#!m.l  
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支票退票to dishonour a cheque n_w,Ew,>5  
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拒付支票to refuse a cheque 5 Fd]3  
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拒付支票to stop payment of a cheque 0!?f9kJq  
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提示要求付款to present for payment hgh1G7A&  
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见票即付持票人payable to bearer J^?O] |  
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支付指定人payable to order xr=f9?%R  
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已过期||无效out of date||stale B 51LZP  
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请给出票人R/D||refer to drawer D2hvf^g'*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !K@yB)9  
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文字与数字不一致words and figures differ y_nh~&  
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支票 y3xP~]n  
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时间已过account closed E8503  
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更改处应加盖印章alterations require initials 5|/vc*m_0'  

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时间已过effects not cleared 65}:2l2<  
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停止付款payment stopped 6yR7RF}  
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支票毁损cheque mutilated qR1ez-#K  
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汇款||寄钱to remit||to send money duM>(y  
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寄票供取款||支票支付to send a cheque for payment ;CC[>  
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寄款人a remitter 4ASc`w*0  
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收款人a remittee aH~ il!K  
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国外汇票foreign Bill l>:?U  
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国内汇票inland Bill 5-sxTp  
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跟单汇票documentary bill |5W u0
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空头汇票accommodation bill } o=g)  
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原始汇票original bill 3}sd%vCK  
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改写||换新票据renewed bill !W6]+  
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即期汇票sight bill||bill on demand N"
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…days after date||…days after date…日后付款 8J@REP4  
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…months after date||…months after date…月后付款 }96^OQPE  
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见票后…日付款…days after sight||…days sight ? 1_*ct=g9  
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见票后…月付款…months after sight||…months sight jirxzj
  
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同组票据set of bills @Gl=1  
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单张汇票sola of exchange||sole of exchange "zYlddh  
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远期汇票usance bill||bill at usance lh .p`^v  
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长期汇票long bill Yz[^?M%(D  
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短期汇票short bill yv&&x.!.Z  
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逾期汇票overdue bill 1_f(;WOg  
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宽限日期days of grace ]^E<e!z={$  
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电汇telegraphic transfer （T.T） *i&ks>4N  
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邮汇postal order||postal note （Am.）||post office order||money order AYf
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本票promissory note （P/N） R8sj>.I9j  
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押汇负责书||押汇保证书letter of hypothecation X6kCYTJYF  
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副保||抵押品||付属担保物collateral security F8S% \i  
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担保书trust receipt||letter of indemnity % tTL  
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承兑||认付acceptance ;=fOyg  
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单张承兑general acceptance sIJl9  
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有条件承兑qualified acceptance ?0*,x)t  
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附条件认付conditional acceptance 1DLAf
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部分认付partial acceptance   l|RBO+}