[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。   &pv*TL8  
会计报表statement of account u&f|z9  
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往来帐目account current m_;XhO  
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现在往来帐||存款额current accout , s,AkH  
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销货帐account sales D~2n8h"2ye  
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共同计算帐项joint account 9S5C{~P4  
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未决帐项outstanding account c48I-{?  
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贷方帐项credit account||creditor account T IyHM1+  
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借方帐项debit account||debtor account ^>y|{;`  
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应付帐||应付未付帐account payable P qa;fiJ)  
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应收帐||应收未收帐account receivable ?:7$c  
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新交易||新帐new account {@tO9pc`8  
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未决帐||老帐old account c
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现金帐cash account 87R$Y> V  
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流水帐running account 'lgS;ItpKu  
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暂记帐||未定帐suspense account EB p(^rj  
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过期帐||延滞帐overdue account||pastdue account X$SXDb~G  
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杂项帐户sundry account a.XMeB  
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详细帐单||明细表detail account z
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呆帐bad account 9l qD~H.  
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会计项目title of account 6I\4Yv$N  
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会计薄||帐薄account-book ,'@t.XP  
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营业报告书||损益计算表account of budiness||business report X7)B)r}AG  
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借贷细帐||交验帐account rendered 2Jt*s$  
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明细帐account stated h:r:qk  
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与…银行开立一户头to open an account with W<Asr@  
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与…银行建立交易to keep account with &xS] ;Fr  
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继续记帐to keep account ~L9I@(/S  
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与…有交易to have an account with ;Lk07+3G  
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作成会计帐||有往来帐项to make out an account with .\"8H1I\T  
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清算||清理债务to make up an account Z \;{e'#o  
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清洁帐目||与…停止交易to close ones account with dEPLkv  
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结帐to close an account =$\9t$A  
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清理未付款to ask an account||to demand an account *+j r? |  
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结清差额to balance the account with Tvd: P^C  
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清算to settle an account||to liquidate an account||to square an account "; mlQyP  
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审查帐目||监查帐目to audit an account 6K5mMu#4  
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检查帐目to examine an account :dwP  
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转入A的帐户to charge the amount to As account ;.3 {}.Y  
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以计帐方式付款to pay on account \qtdbi|Y  
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代理某人||为某人on ones account||on account of one N@V:nCl  
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为自己计算||独立帐目on ones own account P 4+}<5  
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由某人收益并负风险on ones account and risk||for ones account and risk +nL#c{  
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由某人负担for ones account||for account of one ,iXQ"):!OB  
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按某人指示||列入某人帐户by order and for account of one #{@qC2!2/  
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列入5月份帐目for May account mnFmShu  
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编入某中帐项下to pass to the account of||to place to the account of \w)ddc!ZS  
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寄出清算书to send in an account||to send in render an account m+xub*/  
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支票薄cheque book |BXp`  
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支票陈票人cheque drawer <TgV
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持票人cheque holder M,<UnAVP-  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order *0'< DnGW  
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到期支票antedated cheque p$cb&NNh*H  
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未到期支票postdated cheque V>c !V9w  
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保付支票certified cheque 03"FK"2S  
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未获兑现支票，退票returned cheque zR)/h   
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横线支票crossed cheque uzhTNf  
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普通横线general crossing vOv"^ X  
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特别横线special crossing [3x},KM  
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空白支票blank cheque Q\N
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失效支票，过期支票stale cheque P"o|kRO  
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普通支票open cheque VP<LY/'f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {ft |*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bh#6yvpMR  
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支票换现金||兑现to cash a cheque 9e.$x%7 j  
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清理票款to clear a cheque
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保证兑现to certify a cheque DiGH o~f  
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填写支票数额to fill up a cheque S!b?pl  
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支票上划线to cross a cheque D7muf  
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开发支票to make out a cheque J^S!GG'gb  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque YB!f=_8  
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背书支票to endorse a cheque D,|TQQ  
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请付票款||清付票款to pay a cheque||to honour a cheque W~a
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支票退票to dishonour a cheque @&%/<|4P5  
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拒付支票to refuse a cheque 2v;&`04V<  
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拒付支票to stop payment of a cheque MPn/"Fij$  
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提示要求付款to present for payment 3gD <!WI  
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见票即付持票人payable to bearer 0>D*d'xLd  
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支付指定人payable to order dm40qj  
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已过期||无效out of date||stale Da!vGr  
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请给出票人R/D||refer to drawer JUXBMYFu s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z4` :n.  
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文字与数字不一致words and figures differ Z=;=9<vA  
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支票 *CAz_s<  
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时间已过account closed *f{4_ts  
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更改处应加盖印章alterations require initials zQt)>Qx_  

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时间已过effects not cleared N1'Yo:_A  
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停止付款payment stopped [nX{sM%  
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支票毁损cheque mutilated +iQ~ Y2Gh  
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汇款||寄钱to remit||to send money EG8z&^O x  
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寄票供取款||支票支付to send a cheque for payment KBI1t$  
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寄款人a remitter Y2N$&]O{  
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收款人a remittee YYkgm:[  
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国外汇票foreign Bill A,= R`m  
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国内汇票inland Bill 0&r}
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跟单汇票documentary bill WFS6N.Ap  
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空头汇票accommodation bill MzlE  
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原始汇票original bill 8-K4*(-dL
 
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改写||换新票据renewed bill 1'B=JyR~K  
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即期汇票sight bill||bill on demand )MX%DQw  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 ab6D&  
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见票后…日付款…days after sight||…days sight kaC
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见票后…月付款…months after sight||…months sight O}7aX '  
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同组票据set of bills r1$x}I#Zv  
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单张汇票sola of exchange||sole of exchange ^}GR!990  
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远期汇票usance bill||bill at usance .q$/#hN:e  
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长期汇票long bill wtGb3D"am  
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短期汇票short bill /p@0Q[E  
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逾期汇票overdue bill 0 f"M-x  
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宽限日期days of grace !myF_cv}'  
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电汇telegraphic transfer （T.T） rB5+~ K@  
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邮汇postal order||postal note （Am.）||post office order||money order ^kj%Ekt7  
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本票promissory note （P/N） I~Zm**L  
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押汇负责书||押汇保证书letter of hypothecation YyR~pT#ffT  
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副保||抵押品||付属担保物collateral security zX/9^+p:  
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担保书trust receipt||letter of indemnity YY<e]CriU  
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承兑||认付acceptance U z6XQskX  
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单张承兑general acceptance \(bML#I  
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有条件承兑qualified acceptance !xK`:[B  
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附条件认付conditional acceptance xTL"%'|  
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部分认付partial acceptance   Z`b{r;`m8