[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。   a#G3dY>  
会计报表statement of account *YX5bpR?  
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往来帐目account current $iMLT8U  
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现在往来帐||存款额current accout 4\nGWi{2  
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销货帐account sales *z#du*f[  
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共同计算帐项joint account p@Cas  
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未决帐项outstanding account 9[W >`JKo  
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贷方帐项credit account||creditor account () w;~$J  
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借方帐项debit account||debtor account C(h Td%  
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应付帐||应付未付帐account payable M#-E  
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应收帐||应收未收帐account receivable hQ!59  
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新交易||新帐new account ,FH1yJ;Y&  
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未决帐||老帐old account rlawH}1b  
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现金帐cash account 1E'PSq  
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流水帐running account HB$?}V  
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暂记帐||未定帐suspense account Q-F$Ryj^  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 9E8&~y  
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详细帐单||明细表detail account ($ /l_F  
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呆帐bad account frDMFEXXP  
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会计项目title of account {X{S[ (|  
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会计薄||帐薄account-book E8"&gblg  

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营业报告书||损益计算表account of budiness||business report JhwHsx/  
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借贷细帐||交验帐account rendered D.%%D%AdB  
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明细帐account stated 9&Un|cr  
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与…银行开立一户头to open an account with GD d'{qE6  
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与…银行建立交易to keep account with W94u7a  
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继续记帐to keep account 9a`~ K L  
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与…有交易to have an account with ("j;VqYUL  
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作成会计帐||有往来帐项to make out an account with `AvK8Wh<+  
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清算||清理债务to make up an account `$FX%p  
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清洁帐目||与…停止交易to close ones account with +zk5du^gZ  
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结帐to close an account R[m{"2|,Lc  
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清理未付款to ask an account||to demand an account v@SHR0  
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结清差额to balance the account with p^q/u  
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清算to settle an account||to liquidate an account||to square an account a'Odw2Q_  
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审查帐目||监查帐目to audit an account cfv:Ld m  
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检查帐目to examine an account !O`j  
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转入A的帐户to charge the amount to As account )F&.0 '  
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以计帐方式付款to pay on account &J|I&p   
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代理某人||为某人on ones account||on account of one {:_*P TVk  
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为自己计算||独立帐目on ones own account B=^M& {  
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由某人收益并负风险on ones account and risk||for ones account and risk o+{i26%  
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由某人负担for ones account||for account of one QQ{*j7i)  
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按某人指示||列入某人帐户by order and for account of one }QQl.'
 
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列入5月份帐目for May account W L'!M&h  
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编入某中帐项下to pass to the account of||to place to the account of hR2 R  
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寄出清算书to send in an account||to send in render an account ]goVQ'Y  
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支票薄cheque book Zs3xoIW7Ai  
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支票陈票人cheque drawer QKvaTy#  
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持票人cheque holder pBBKfv  
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不记名支票cheque to bearer||bearer cheque r]QeP{  
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记名支票||认人支票cheque to order `-b{|a J  
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到期支票antedated cheque NL-PQ%lUA  
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未到期支票postdated cheque )G]J@36  
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保付支票certified cheque TBF{@{.d  
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未获兑现支票，退票returned cheque mN R}%s  
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横线支票crossed cheque N5cC!K  
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普通横线general crossing Sw[*1C8  
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特别横线special crossing *8%uXkMm  
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空白支票blank cheque =PjdL32  
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失效支票，过期支票stale cheque =G'J@[d{d  
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普通支票open cheque />PH{ l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :FS~T[C;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _XI,z0(  
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支票换现金||兑现to cash a cheque  {qH+S/  
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清理票款to clear a cheque U\YzE.G1]S  
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保证兑现to certify a cheque P>*`<$FR  
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填写支票数额to fill up a cheque ~c>]kL(,  
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支票上划线to cross a cheque :C#(yp  
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开发支票to make out a cheque QUc&f+~  
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签发支票，开立支票to draw a cheque||to issue a cheque z
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透支支票to overdraw a cheque - I j  
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背书支票to endorse a cheque {F*81q\  
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请付票款||清付票款to pay a cheque||to honour a cheque /2]=.bLwz  
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支票退票to dishonour a cheque rqi|8gKY  
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拒付支票to refuse a cheque kQ $.g<  
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拒付支票to stop payment of a cheque 2S_7!|j  
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提示要求付款to present for payment )?,X\/5  
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见票即付持票人payable to bearer rtgu{m02  
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支付指定人payable to order t(.xEl;Ma  
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已过期||无效out of date||stale ~;B@ {kFY)  
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请给出票人R/D||refer to drawer KZt4 dr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XCU>b[Cj,  
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文字与数字不一致words and figures differ fp2.2 @ [  
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支票 r1QLSD]i6  
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时间已过account closed mtg3}etA  
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更改处应加盖印章alterations require initials [qGj*`@C  
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时间已过effects not cleared j* \gD  
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停止付款payment stopped DU>#eR0G  
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支票毁损cheque mutilated %uW q)D4r  
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汇款||寄钱to remit||to send money G`1FD  
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寄票供取款||支票支付to send a cheque for payment s;eOX\0  
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寄款人a remitter ui\yY3?  
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收款人a remittee ^k7`:@ z0U  
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国外汇票foreign Bill / .ddx<  
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国内汇票inland Bill .7|kxJq  
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跟单汇票documentary bill L(bYG0ZI5C  
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空头汇票accommodation bill g]hTz)8fF  
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原始汇票original bill X_6h8n}i  
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改写||换新票据renewed bill m1mA:R\zM  
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即期汇票sight bill||bill on demand aOj(=s  
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…days after date||…days after date…日后付款 oY#62&wk4  
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…months after date||…months after date…月后付款 lBbUA)z6  
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见票后…日付款…days after sight||…days sight Hkc
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见票后…月付款…months after sight||…months sight &_LFV@/  
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同组票据set of bills 'pJ46"D@m  
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单张汇票sola of exchange||sole of exchange (dL;A0L  
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远期汇票usance bill||bill at usance $*%ipD}f  
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长期汇票long bill iK#5nY].  
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短期汇票short bill +YL9gNN>P  
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逾期汇票overdue bill r[>=iim  
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宽限日期days of grace ;3nR_6\  
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电汇telegraphic transfer （T.T） F__(iXxC  
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邮汇postal order||postal note （Am.）||post office order||money order /[[_}\xI%  
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本票promissory note （P/N） #].n0[  
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押汇负责书||押汇保证书letter of hypothecation //SH=>w2
 
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副保||抵押品||付属担保物collateral security >L\ >Th{o  
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担保书trust receipt||letter of indemnity a3&&7n  
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承兑||认付acceptance `MMh"# xN  
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单张承兑general acceptance bB|UQaC l  
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有条件承兑qualified acceptance LX%K*nlj  
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附条件认付conditional acceptance '@Zau\xC  
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部分认付partial acceptance   5r=xhOe`