[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。   D1&%N{  
会计报表statement of account 8hx4s(1!  
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往来帐目account current WaU+ZgDrG  
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现在往来帐||存款额current accout k4|9'V&1*6  
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销货帐account sales }b9"&io  
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共同计算帐项joint account Y\7>> ?  
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未决帐项outstanding account 1Sk=;Bic  
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贷方帐项credit account||creditor account =x9SvIm/tH  
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借方帐项debit account||debtor account N=1zhI:VaQ  
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应付帐||应付未付帐account payable 1 &24:&  
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应收帐||应收未收帐account receivable m5!~PG:_  
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新交易||新帐new account pkW }\r  
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未决帐||老帐old account xvP=i/SO  
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现金帐cash account 4*k>M+o/C4  
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流水帐running account eWKFs)C]  
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暂记帐||未定帐suspense account {1 VHz])I  
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过期帐||延滞帐overdue account||pastdue account 06ndW9>wD)  
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杂项帐户sundry account r]h>Bb  
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详细帐单||明细表detail account NCW<~  
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呆帐bad account (p19"p  
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会计项目title of account _f5 >r(1Q  
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会计薄||帐薄account-book kM:Z(Z7$  
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营业报告书||损益计算表account of budiness||business report yH=Hrz:<eM  
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借贷细帐||交验帐account rendered Abw=x4d(i  
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明细帐account stated H=/;  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with qjm6\ii:)  
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继续记帐to keep account #Dz. 58A  
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与…有交易to have an account with }R9>1u}6  

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作成会计帐||有往来帐项to make out an account with iW?z2%#  
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清算||清理债务to make up an account T5_/*`F  
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清洁帐目||与…停止交易to close ones account with TpGnSD  
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结帐to close an account ,%T sfB  
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清理未付款to ask an account||to demand an account LOEiV  
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结清差额to balance the account with Krd0Gc~\|  
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清算to settle an account||to liquidate an account||to square an account pf`vH`r  
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审查帐目||监查帐目to audit an account STL+tLJ  
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检查帐目to examine an account [{q])P;  
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转入A的帐户to charge the amount to As account `sLD>@m  
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以计帐方式付款to pay on account ?$6(@>`f&t  
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代理某人||为某人on ones account||on account of one ,: Ij@u>)  
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为自己计算||独立帐目on ones own account Y?V.O  
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由某人收益并负风险on ones account and risk||for ones account and risk GE*%I1?]  
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由某人负担for ones account||for account of one !l$k6,WJi  
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按某人指示||列入某人帐户by order and for account of one z:;yx  
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列入5月份帐目for May account _ZE &W  
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编入某中帐项下to pass to the account of||to place to the account of m U=
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寄出清算书to send in an account||to send in render an account L\q-Z..  
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支票薄cheque book ^@)*voP#G  
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支票陈票人cheque drawer Zd]ua_)I%[  
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持票人cheque holder p: u@? k  
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不记名支票cheque to bearer||bearer cheque /}k?Tg/  
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记名支票||认人支票cheque to order G[]h1f!  
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到期支票antedated cheque Bqw/\Lxwlf  
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未到期支票postdated cheque ]+Z,HY@;-  
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保付支票certified cheque +A1xqOB  
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未获兑现支票，退票returned cheque Ue=1NnRDkA  
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横线支票crossed cheque P}vk5o'  
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普通横线general crossing ;".]W;I*O  
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特别横线special crossing 5s<.
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空白支票blank cheque EV_u8?va  
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失效支票，过期支票stale cheque X3l6b+p  
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普通支票open cheque P%ZU+ET  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v>5TTL~
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $SU<KNMZ  
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支票换现金||兑现to cash a cheque o:@A%*jg  
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清理票款to clear a cheque Kk>va->R  
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保证兑现to certify a cheque D\ P-|}  
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填写支票数额to fill up a cheque aK8X,1g%)  
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支票上划线to cross a cheque p9eTrFDy?  
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开发支票to make out a cheque nDXy$f8  
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签发支票，开立支票to draw a cheque||to issue a cheque }5y
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透支支票to overdraw a cheque Rc~63![O.  
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背书支票to endorse a cheque Bacmrf  
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请付票款||清付票款to pay a cheque||to honour a cheque S,#UA%V"  
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支票退票to dishonour a cheque xOc&n 0}%  
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拒付支票to refuse a cheque O_&Km[  
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拒付支票to stop payment of a cheque h\*I*I8C  
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提示要求付款to present for payment n#)kvr  
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见票即付持票人payable to bearer }E

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支付指定人payable to order LZApz}  
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已过期||无效out of date||stale  
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请给出票人R/D||refer to drawer 1)ZdkTF@H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oCuKmK8  
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文字与数字不一致words and figures differ j'|`:^ Sy  
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支票 ^|=3sJ4[U  
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时间已过account closed \FjY;rqfKe  
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更改处应加盖印章alterations require initials IP l]$j>N  
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时间已过effects not cleared pn4~?Aua0/  
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停止付款payment stopped R%^AW2   
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支票毁损cheque mutilated J 1{ucFa  
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汇款||寄钱to remit||to send money =h B0p^a
 
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寄票供取款||支票支付to send a cheque for payment txXt<]N  
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寄款人a remitter ;OfZEy>7  
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收款人a remittee 6b9&V`  
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国外汇票foreign Bill %H'*7u2  
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国内汇票inland Bill , 1`-u$  
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跟单汇票documentary bill H.8Vm[W  
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空头汇票accommodation bill  V_-{TGKX  
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原始汇票original bill aR~Od Ys  
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改写||换新票据renewed bill 4%L-3Ij  
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即期汇票sight bill||bill on demand XU19+mW=P  
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…days after date||…days after date…日后付款 C5^eD^[c  
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…months after date||…months after date…月后付款 1KtPq
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见票后…日付款…days after sight||…days sight "Nn+Zw43  
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见票后…月付款…months after sight||…months sight 4fCg{  
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同组票据set of bills >`@yh-'r  
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单张汇票sola of exchange||sole of exchange ^QKL}xiV:  
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远期汇票usance bill||bill at usance l<
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长期汇票long bill /@H2m\vBX  
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短期汇票short bill v0dFP0.;&  
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逾期汇票overdue bill g1uqsqYt  
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宽限日期days of grace ~Lc>~!!t  
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电汇telegraphic transfer （T.T） J9LS6~ 7  
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邮汇postal order||postal note （Am.）||post office order||money order (jD..qMs#  
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本票promissory note （P/N） -?b@6U  
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押汇负责书||押汇保证书letter of hypothecation {zGIQG9  
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副保||抵押品||付属担保物collateral security r2T?LO0N{  
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担保书trust receipt||letter of indemnity Yf:utCvv  
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承兑||认付acceptance e>t9\vN#bx  
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单张承兑general acceptance {I 7pk6Qd  
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有条件承兑qualified acceptance J'O`3!Oy/
 
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附条件认付conditional acceptance lSyp k-c  
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部分认付partial acceptance   -R'p^cMA