[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。   l i2/"~l  
会计报表statement of account ^NO;A=9b[  
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往来帐目account current b/eo]Id]  
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现在往来帐||存款额current accout bqUQadDB  

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销货帐account sales -
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共同计算帐项joint account vX}mwK8  
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未决帐项outstanding account `H\NJ,  
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贷方帐项credit account||creditor account 0qD.OF)8  
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借方帐项debit account||debtor account TZk.h8  

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应付帐||应付未付帐account payable x$tzq+N  
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应收帐||应收未收帐account receivable YiPp#0T[Gx  
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新交易||新帐new account L\UM12  
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未决帐||老帐old account quw:4W>  
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现金帐cash account W4(O2RU  
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流水帐running account ss>?fyA  
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暂记帐||未定帐suspense account OHha5n  
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过期帐||延滞帐overdue account||pastdue account 2nPU $\du  
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杂项帐户sundry account 3M&75OE  
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详细帐单||明细表detail account ".SQ*'Oc  
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呆帐bad account cIgicp}U  
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会计项目title of account r8~U@$BBK  
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会计薄||帐薄account-book Yg#)@L  
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营业报告书||损益计算表account of budiness||business report `'[ 7M  
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借贷细帐||交验帐account rendered F#^.L|d4  
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明细帐account stated T8FKa4ikn  
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与…银行开立一户头to open an account with W3K"5E0ck  
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与…银行建立交易to keep account with +Z[%+x92  
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继续记帐to keep account -zz9k=q  
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与…有交易to have an account with ~eL7=G@{  
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作成会计帐||有往来帐项to make out an account with xMhR;lKY  
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清算||清理债务to make up an account v-[|7Pg}Z  
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清洁帐目||与…停止交易to close ones account with :N)7S
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结帐to close an account =4JVUu~Z  
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清理未付款to ask an account||to demand an account eB$v'9S8/  
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结清差额to balance the account with rzaEVXbz1  
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清算to settle an account||to liquidate an account||to square an account 3+ i(fg_  
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审查帐目||监查帐目to audit an account "l +Jx|h\  
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检查帐目to examine an account PL+fLCk,I  
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转入A的帐户to charge the amount to As account "F[VqqD  
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以计帐方式付款to pay on account {8B\-LUR  
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代理某人||为某人on ones account||on account of one M;43F*  
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为自己计算||独立帐目on ones own account i*U\~CZjT  
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由某人收益并负风险on ones account and risk||for ones account and risk [#9ij3vxd  
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由某人负担for ones account||for account of one lP9I\Ge&  
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按某人指示||列入某人帐户by order and for account of one l[fNftT-  
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列入5月份帐目for May account HRb_ZJz  
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编入某中帐项下to pass to the account of||to place to the account of pz$$K?  
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寄出清算书to send in an account||to send in render an account Fb``&-Qm:  
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支票薄cheque book iZSSd{jO  
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支票陈票人cheque drawer %&]}P;&  
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持票人cheque holder %zelpBu+  
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不记名支票cheque to bearer||bearer cheque kCC9U_dj,  
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记名支票||认人支票cheque to order !}PFiT^  
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到期支票antedated cheque wU ; f   
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未到期支票postdated cheque |O)deiJRy  
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保付支票certified cheque ^i8I 1@ =  
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未获兑现支票，退票returned cheque ,SyUr/D  
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横线支票crossed cheque Hr+-ndH!Pq  
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普通横线general crossing 8Wj=|Ow-q  
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特别横线special crossing Hk]BC
 
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空白支票blank cheque k,7+=.6  
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失效支票，过期支票stale cheque >'6GcnEb4.  
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普通支票open cheque ,0Zn hS)kq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :Nz?<3R0\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?4ILl>*  
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支票换现金||兑现to cash a cheque 2 1~7{#  
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清理票款to clear a cheque Iv(Qa6
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保证兑现to certify a cheque m`$>:B  
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填写支票数额to fill up a cheque oM<!I0"gC+  
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支票上划线to cross a cheque rAx"~l.=  
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开发支票to make out a cheque XY{:tR_al  
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签发支票，开立支票to draw a cheque||to issue a cheque m1-\qt-yy  
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透支支票to overdraw a cheque h}|6VJ@.  
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背书支票to endorse a cheque vJRnBq+y  
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请付票款||清付票款to pay a cheque||to honour a cheque I yS"  
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支票退票to dishonour a cheque rLJ[FqS  
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拒付支票to refuse a cheque o\ngR\>  
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拒付支票to stop payment of a cheque AJyq>0p  
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提示要求付款to present for payment k6Ihc?HL  
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见票即付持票人payable to bearer QjA&I ZEC  
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支付指定人payable to order 47IY|Jdz  
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已过期||无效out of date||stale &<au/^F  
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请给出票人R/D||refer to drawer v f`9*xF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a3q\<"|  
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文字与数字不一致words and figures differ + ?;j&p  
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支票 t5paYw-b  
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时间已过account closed bGN 54{f  
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更改处应加盖印章alterations require initials w NH9WG  
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时间已过effects not cleared 9? 2  
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停止付款payment stopped xuU x4,Z  
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支票毁损cheque mutilated Ky kSFB  
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汇款||寄钱to remit||to send money r`6:Q&&  
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寄票供取款||支票支付to send a cheque for payment J}TfRrf  
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寄款人a remitter +Ok%e.\ZM  
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收款人a remittee  c%f_.MiU  
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国外汇票foreign Bill 8W+5)m
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国内汇票inland Bill CO^Jz  
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跟单汇票documentary bill 2e1]}wlK  
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空头汇票accommodation bill {0v*xL_O^  
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原始汇票original bill `tEo]p  
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改写||换新票据renewed bill a~]bD  
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即期汇票sight bill||bill on demand $uh z  
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…days after date||…days after date…日后付款 gfa[4 z  
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…months after date||…months after date…月后付款 kH948<fk3  
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见票后…日付款…days after sight||…days sight {b)~V3rsY  
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见票后…月付款…months after sight||…months sight Uh6 '$0  
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同组票据set of bills ]j<Bo4~Il  

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单张汇票sola of exchange||sole of exchange An`3Ex[  
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远期汇票usance bill||bill at usance hT g<*  
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长期汇票long bill R`8@@}  
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短期汇票short bill 0%Ll  
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逾期汇票overdue bill (2ot5x}`j  
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宽限日期days of grace dUrElXbXd  
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电汇telegraphic transfer （T.T） #N(= 3Cj  
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邮汇postal order||postal note （Am.）||post office order||money order %]gTm7 =t  
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本票promissory note （P/N） C *=Xk/0  
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押汇负责书||押汇保证书letter of hypothecation olB)p$aH#  
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副保||抵押品||付属担保物collateral security Y_&g="`Q  
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担保书trust receipt||letter of indemnity rEhX/(n#  
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承兑||认付acceptance )~
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单张承兑general acceptance _ n
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有条件承兑qualified acceptance <U5wB]]  
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附条件认付conditional acceptance Q?ahr~qo  
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部分认付partial acceptance   Nk=JBIsKv