[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。   RlheQTJ  
会计报表statement of account J~B<7O<?!1  
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往来帐目account current XGJj3-eW{  
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现在往来帐||存款额current accout 0E?jW7yr  
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销货帐account sales ?notxE7 ]  
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共同计算帐项joint account H~GQ;PhRx  
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未决帐项outstanding account 6lkl7zm  
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贷方帐项credit account||creditor account :@1eph0  
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借方帐项debit account||debtor account E Q4KV  
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应付帐||应付未付帐account payable t<T[h2Wd  
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应收帐||应收未收帐account receivable j<2m,~k`V  
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新交易||新帐new account |+35y_
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未决帐||老帐old account 4l!@=qwn  
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现金帐cash account U~} U\_  
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流水帐running account f6_];]yP  
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暂记帐||未定帐suspense account -6tgsfEr  
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过期帐||延滞帐overdue account||pastdue account j4>a(  
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杂项帐户sundry account yb
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详细帐单||明细表detail account j:}J}P  
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呆帐bad account -pU|hSW*b  
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会计项目title of account 7}GK%H-u  
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会计薄||帐薄account-book ~%/Wupf  
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营业报告书||损益计算表account of budiness||business report &n[~!%(  
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借贷细帐||交验帐account rendered j}BHj.YuP  
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明细帐account stated Ku/~N#  
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与…银行开立一户头to open an account with ;uqx@sx ;  
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与…银行建立交易to keep account with ~"lJ'&J}  
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继续记帐to keep account nx:KoB"ny  
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与…有交易to have an account with Uw/l>\  
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作成会计帐||有往来帐项to make out an account with Z?NEO>h7  
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清算||清理债务to make up an account {kLGWbo|Q  
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清洁帐目||与…停止交易to close ones account with EPX8Wwf  
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结帐to close an account /u`3VOn  
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清理未付款to ask an account||to demand an account ukuo:P<a  
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结清差额to balance the account with "R9Yb,tIN  
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清算to settle an account||to liquidate an account||to square an account K?u(1  
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审查帐目||监查帐目to audit an account K3mAXC,d  
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检查帐目to examine an account n&-496H  
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转入A的帐户to charge the amount to As account %G?K@5?j?  
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以计帐方式付款to pay on account I<h=Cj[[  
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代理某人||为某人on ones account||on account of one 2L\3S ukj  
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为自己计算||独立帐目on ones own account */OI*{Q  
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由某人收益并负风险on ones account and risk||for ones account and risk _$/ +D:K  
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由某人负担for ones account||for account of one b>cafu  
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按某人指示||列入某人帐户by order and for account of one Rt= X%[YL  
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列入5月份帐目for May account "dN< i  
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编入某中帐项下to pass to the account of||to place to the account of R]b! $6Lt  
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寄出清算书to send in an account||to send in render an account q#1X[A()  
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支票薄cheque book c
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支票陈票人cheque drawer zW'/2W.  
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持票人cheque holder ~%aJ Fs  
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不记名支票cheque to bearer||bearer cheque mrnxI#6  
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记名支票||认人支票cheque to order (Nt[v;BnO  
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到期支票antedated cheque sQ(1/"gb  
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未到期支票postdated cheque [a D:A  
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保付支票certified cheque 7ti<  
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未获兑现支票，退票returned cheque x[}06k'  
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横线支票crossed cheque ;z
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普通横线general crossing 49y*xMn  
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特别横线special crossing 4 f3=`[%  
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空白支票blank cheque 7n<#y;wo  
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失效支票，过期支票stale cheque X#Ak'%J  
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普通支票open cheque haik  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )MMhlcNC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1wU=WE(kKZ  
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支票换现金||兑现to cash a cheque g8rp|MOH  
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清理票款to clear a cheque %zRiLcAT  
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保证兑现to certify a cheque .<0=a|IAz  
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填写支票数额to fill up a cheque ;K>{_kf  
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支票上划线to cross a cheque mL8A2>Gig  
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开发支票to make out a cheque T-hU+(+hg  
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签发支票，开立支票to draw a cheque||to issue a cheque l7!U),x%/U  
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透支支票to overdraw a cheque oqm  
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背书支票to endorse a cheque HGU?bJ~6o  
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请付票款||清付票款to pay a cheque||to honour a cheque D2>hMc  
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支票退票to dishonour a cheque I rtF4ia.  
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拒付支票to refuse a cheque T#MA#H2  
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拒付支票to stop payment of a cheque Qs}/x[I  
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提示要求付款to present for payment zhVa.r A  
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见票即付持票人payable to bearer Fg
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支付指定人payable to order nG4Uk2>  
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已过期||无效out of date||stale reqfgNg  
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请给出票人R/D||refer to drawer Y
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AHp830\  
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文字与数字不一致words and figures differ Ef,7zKG  
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支票 yL.PGF1(  
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时间已过account closed &6,Yjs:T m  
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更改处应加盖印章alterations require initials &.+n L  
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时间已过effects not cleared HX /GLnY/X  
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停止付款payment stopped Dh!iY0Lz  
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支票毁损cheque mutilated  ^:  
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汇款||寄钱to remit||to send money 5E\<r/FeJ  
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寄票供取款||支票支付to send a cheque for payment C<wj?!v,F[  
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寄款人a remitter aCH:#| B  
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收款人a remittee S$lmEJ_  
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国外汇票foreign Bill u7Y'3x,`  
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国内汇票inland Bill *a4b`HRT  
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跟单汇票documentary bill |IcxegE  
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空头汇票accommodation bill fD#&:
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原始汇票original bill CN$A-sjZ  
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改写||换新票据renewed bill )[M<72  
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即期汇票sight bill||bill on demand Qqhb]<z  
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…days after date||…days after date…日后付款 Tx!m6B`Y  
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…months after date||…months after date…月后付款 *r?51
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见票后…日付款…days after sight||…days sight {O&liU4  
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见票后…月付款…months after sight||…months sight U)/Ul>dY
 

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同组票据set of bills j_WF38o  
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单张汇票sola of exchange||sole of exchange yg[;  
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远期汇票usance bill||bill at usance IM5^E#-g7  
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长期汇票long bill WfbN
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短期汇票short bill x[>_I1TJ  
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逾期汇票overdue bill ^$,kTU'=  
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宽限日期days of grace .z>." `  
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电汇telegraphic transfer （T.T） !>@V#I  
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邮汇postal order||postal note （Am.）||post office order||money order #:zPpMAl  
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本票promissory note （P/N） F}.TT=((8  
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押汇负责书||押汇保证书letter of hypothecation l<:E+lU  
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副保||抵押品||付属担保物collateral security Kcdd=2 [T  
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担保书trust receipt||letter of indemnity 3M*[a~  
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承兑||认付acceptance S|4/C  
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单张承兑general acceptance W}_}<rlF  
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有条件承兑qualified acceptance +5mkMZ  
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附条件认付conditional acceptance G ]By_  
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部分认付partial acceptance  
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