[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。   Jz]OWb *  
会计报表statement of account ~J0
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往来帐目account current j|>^wB  
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现在往来帐||存款额current accout ZkBWVZb  
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销货帐account sales dtBr#Te  
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共同计算帐项joint account '(zP;  
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未决帐项outstanding account fjMmlp  
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贷方帐项credit account||creditor account E;YD5^B  
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借方帐项debit account||debtor account S rhBU6
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应付帐||应付未付帐account payable _z\qtl~3  
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应收帐||应收未收帐account receivable J&L#^f*d  
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新交易||新帐new account (r Q)0 g@  
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未决帐||老帐old account ^[EXTBk@:  
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现金帐cash account R8|FqBs  
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流水帐running account =kw6<!R  
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暂记帐||未定帐suspense account GPAz#0p  
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过期帐||延滞帐overdue account||pastdue account 7 .xejz  
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杂项帐户sundry account nz`"f,  
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详细帐单||明细表detail account )J&!>GP  
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呆帐bad account >H?~2O  
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会计项目title of account |bmc6G[  
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会计薄||帐薄account-book v?h8-yed  
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营业报告书||损益计算表account of budiness||business report nb|"dK |  
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借贷细帐||交验帐account rendered G$  Ii  
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明细帐account stated /J'dG %  
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与…银行开立一户头to open an account with 5$f*fMd;  
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与…银行建立交易to keep account with y8\4TjS1  
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继续记帐to keep account L}%4YB  
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与…有交易to have an account with lr@H4EJ{  
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作成会计帐||有往来帐项to make out an account with xo*[ g`N  
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清算||清理债务to make up an account k`Ifd:V.y  
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清洁帐目||与…停止交易to close ones account with  ~WG#Zci-  
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结帐to close an account goV[C]|  
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清理未付款to ask an account||to demand an account JM
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结清差额to balance the account with oLp:Z=  
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清算to settle an account||to liquidate an account||to square an account sx0:g?F3j  
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审查帐目||监查帐目to audit an account ]OOL4=b  
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检查帐目to examine an account ]='E&=nc  
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转入A的帐户to charge the amount to As account DN@T4!  
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以计帐方式付款to pay on account !:mo2zA  
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代理某人||为某人on ones account||on account of one j[h4F"`-  
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为自己计算||独立帐目on ones own account \S@;>A<J  
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由某人收益并负风险on ones account and risk||for ones account and risk ,"u-V<>6O  
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由某人负担for ones account||for account of one u4=j!Zb8}  
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按某人指示||列入某人帐户by order and for account of one J8$G
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列入5月份帐目for May account Dqe/n_Z  
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编入某中帐项下to pass to the account of||to place to the account of R V|: mI  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book A?3hNvfx  
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支票陈票人cheque drawer 3mgFouX2x,  
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持票人cheque holder pFGK-J  
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不记名支票cheque to bearer||bearer cheque )]!Ps` ,u  
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记名支票||认人支票cheque to order R)t"
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到期支票antedated cheque <FMW%4   
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未到期支票postdated cheque "tUXY
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保付支票certified cheque {J%hTjCw  
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未获兑现支票，退票returned cheque =lS~2C  
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横线支票crossed cheque t</rvAH E  
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特别横线special crossing `.Y["f 1B  
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空白支票blank cheque 9]VUQl9gh  
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失效支票，过期支票stale cheque #wNksh/J^  
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普通支票open cheque K/+5$SjF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7tfMD(Q]e/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /0d_{Y+9  
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支票换现金||兑现to cash a cheque @~U: |h  
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清理票款to clear a cheque \ZigG{  
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保证兑现to certify a cheque wW1aG  
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填写支票数额to fill up a cheque iP~5=  
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支票上划线to cross a cheque (#BkL:dg
 
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开发支票to make out a cheque Uy5IvG;O+  
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签发支票，开立支票to draw a cheque||to issue a cheque @vss:'l  
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透支支票to overdraw a cheque ^o_2=91  
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背书支票to endorse a cheque $HF. 0
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请付票款||清付票款to pay a cheque||to honour a cheque !jN}n)FSq  
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支票退票to dishonour a cheque 8i!AJF9IQ}  
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拒付支票to refuse a cheque rdhK&5x*  
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拒付支票to stop payment of a cheque hEi]-N\X  
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提示要求付款to present for payment Zk4Hs%n  
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见票即付持票人payable to bearer Ni#!C:q  
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支付指定人payable to order reR><p  
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已过期||无效out of date||stale i]J*lM7'  
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请给出票人R/D||refer to drawer $R(?@B(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XK??5'&{  
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文字与数字不一致words and figures differ BLZ#vJR  
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支票 B!-hcn]y  
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时间已过account closed kP~'C'5Ys  
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时间已过effects not cleared pYZ6-s  
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停止付款payment stopped e9e%
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支票毁损cheque mutilated ^?PU:
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汇款||寄钱to remit||to send money rt">xVl  
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寄票供取款||支票支付to send a cheque for payment !Ic;;<
 
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寄款人a remitter W}m-5L  
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收款人a remittee o ?nlnoe  
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国外汇票foreign Bill dxqVZksg(9  
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国内汇票inland Bill VBc[(8o  
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跟单汇票documentary bill OLXkiesK{  
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空头汇票accommodation bill m-f"EFmP  
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原始汇票original bill 0kN;S SX!  
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改写||换新票据renewed bill #_yQv?J  
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即期汇票sight bill||bill on demand 3wXmX  
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…days after date||…days after date…日后付款 -r/G)Rs  
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…months after date||…months after date…月后付款 /CpUq;^  
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见票后…日付款…days after sight||…days sight [vki^M5i|Z  
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见票后…月付款…months after sight||…months sight `x:znp}'  
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同组票据set of bills }HS:3Dt  
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单张汇票sola of exchange||sole of exchange f])?Gw  
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远期汇票usance bill||bill at usance Hh @q ;0ni  
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长期汇票long bill }GvoQ#N  
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短期汇票short bill 4mOw[}@A  
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逾期汇票overdue bill ,oe e'  
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宽限日期days of grace b~06-dk1  
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电汇telegraphic transfer （T.T） I V
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邮汇postal order||postal note （Am.）||post office order||money order "@B!5s0  
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本票promissory note （P/N） ^vm[`M  
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押汇负责书||押汇保证书letter of hypothecation  n? " ti  
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副保||抵押品||付属担保物collateral security Orh5d7+S  
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担保书trust receipt||letter of indemnity :{4G=UbAI  
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承兑||认付acceptance Js+d4``W  
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单张承兑general acceptance +Smv<^bW  
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有条件承兑qualified acceptance &o"Hb=k<  
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附条件认付conditional acceptance |L;'In  
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部分认付partial acceptance   xHsH .f_{