[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。   qSqI7ptA\  
会计报表statement of account GDhE[of  
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往来帐目account current r"2V  
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现在往来帐||存款额current accout N..j{FE  
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销货帐account sales Z@8vL  
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共同计算帐项joint account \$aF&r<R  
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未决帐项outstanding account KTvzOI8  
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贷方帐项credit account||creditor account fP tm0.r  
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借方帐项debit account||debtor account o-xDh7v  
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应付帐||应付未付帐account payable  rhpPCt  
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应收帐||应收未收帐account receivable R(P%Csbqh  
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新交易||新帐new account |9"p|6G?B  
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未决帐||老帐old account O\K_q7iO6  
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现金帐cash account )!g{Sbl  
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流水帐running account
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暂记帐||未定帐suspense account TI9UXa:V\  
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过期帐||延滞帐overdue account||pastdue account <Dx]b*H  
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杂项帐户sundry account awvDe  
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详细帐单||明细表detail account i"|$(2  
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呆帐bad account iK?b ~Q  
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会计项目title of account }HE6aF62O  
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会计薄||帐薄account-book +0),xu   
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营业报告书||损益计算表account of budiness||business report b3wM;jv  
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借贷细帐||交验帐account rendered lTU$0CG  
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明细帐account stated c9R5w.t:  
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与…银行开立一户头to open an account with X-Wz:NA  
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与…银行建立交易to keep account with N_L,]QT?  
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继续记帐to keep account S4witIK5  
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与…有交易to have an account with Kb =@ =Xta  
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作成会计帐||有往来帐项to make out an account with M4ozTp<$O  
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清算||清理债务to make up an account I ];M7  
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清洁帐目||与…停止交易to close ones account with 1_$xSrwcF  
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结帐to close an account
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清理未付款to ask an account||to demand an account vaf&X]p  
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结清差额to balance the account with )m3q2W  
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清算to settle an account||to liquidate an account||to square an account ~}Z\:#U  
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审查帐目||监查帐目to audit an account D+lzFn$
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检查帐目to examine an account (2?G:+C 7  
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转入A的帐户to charge the amount to As account K}[>T(0E  
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以计帐方式付款to pay on account sqx`">R  
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代理某人||为某人on ones account||on account of one 4eVI},  
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为自己计算||独立帐目on ones own account s!/TU {8J  
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由某人收益并负风险on ones account and risk||for ones account and risk ashcvn~z  
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由某人负担for ones account||for account of one dsK&U\ej}  
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按某人指示||列入某人帐户by order and for account of one 31Cq22"  
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列入5月份帐目for May account mzL[/B#>M  
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编入某中帐项下to pass to the account of||to place to the account of ~Pk0u{,4XQ  
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寄出清算书to send in an account||to send in render an account t $^l<ppQ  
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支票薄cheque book xu%'GZ,o9  
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支票陈票人cheque drawer 9-h.|T2il  
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持票人cheque holder ']51jabm  
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不记名支票cheque to bearer||bearer cheque #S Q XTR  
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记名支票||认人支票cheque to order p(3sgY1  
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到期支票antedated cheque u7]<=* V]  
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未到期支票postdated cheque B5=3r1Ly  
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保付支票certified cheque \4~AI=aw,T  
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未获兑现支票，退票returned cheque = TcOnQj  
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横线支票crossed cheque TnxKR$Hoh  
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普通横线general crossing N)OCSeh  
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特别横线special crossing }OKL z.5  
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空白支票blank cheque N=fz/CD)I  
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失效支票，过期支票stale cheque |'w^
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普通支票open cheque zGs|DB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K`+vfqX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )1z4q`  
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支票换现金||兑现to cash a cheque >\\5 "Sf  
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清理票款to clear a cheque !$E~\uT  
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保证兑现to certify a cheque fk\5D[j^  
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填写支票数额to fill up a cheque z|%Bh  
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支票上划线to cross a cheque [Yoa"K  
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开发支票to make out a cheque 8!6<p[_  
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签发支票，开立支票to draw a cheque||to issue a cheque 6m\*]nOy4  
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透支支票to overdraw a cheque PIpWa$b  
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背书支票to endorse a cheque q4zSS #]A  
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请付票款||清付票款to pay a cheque||to honour a cheque B~BUWWMfp  
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支票退票to dishonour a cheque JN)"2}SE  
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拒付支票to refuse a cheque WY3_7k8u  
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拒付支票to stop payment of a cheque yCZ2^P!a
 
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提示要求付款to present for payment +-'`Q Ae  
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见票即付持票人payable to bearer E Gr|BLl  
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支付指定人payable to order ;cnnqT6  
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已过期||无效out of date||stale *c!;^Qyp&  
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请给出票人R/D||refer to drawer f&+XPd %  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;*n_N!v  
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文字与数字不一致words and figures differ "m wl-=  
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支票 TW'E99wG  
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时间已过account closed Xp<A@2wt?  
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更改处应加盖印章alterations require initials a 3b2nAIl  
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时间已过effects not cleared 7F>gj  
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停止付款payment stopped {mC KTyN+  
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支票毁损cheque mutilated X|lElN  
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汇款||寄钱to remit||to send money 2)HxW
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寄票供取款||支票支付to send a cheque for payment j?d;xj  
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寄款人a remitter
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收款人a remittee oP43NN~  
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国外汇票foreign Bill Allt]P>  
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国内汇票inland Bill Xa@ _^oL  
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跟单汇票documentary bill ?:{0  
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空头汇票accommodation bill )$lSG}WD  
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原始汇票original bill OxmlzQ"vM  
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改写||换新票据renewed bill j"D0 nG,  
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即期汇票sight bill||bill on demand 6>LQGO  
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…days after date||…days after date…日后付款 [6RV'7`Abj  
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…months after date||…months after date…月后付款 B4*X0x  
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见票后…日付款…days after sight||…days sight kw-
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见票后…月付款…months after sight||…months sight *`pec3"  
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同组票据set of bills ;t@ 3Go  
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单张汇票sola of exchange||sole of exchange [}xIg
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远期汇票usance bill||bill at usance A0N ;VYv  
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长期汇票long bill HNHhMi`w  
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短期汇票short bill BS<>gA R;/  
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逾期汇票overdue bill j tVPv]  
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宽限日期days of grace I}Gl*@K&O  
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电汇telegraphic transfer （T.T） }";hz*a  
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邮汇postal order||postal note （Am.）||post office order||money order @S
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本票promissory note （P/N） #
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押汇负责书||押汇保证书letter of hypothecation 6V_5BpXt  
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副保||抵押品||付属担保物collateral security "@'9+$i6  
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担保书trust receipt||letter of indemnity ~sja^  
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承兑||认付acceptance )da8Ru  
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单张承兑general acceptance )t 7HioQ  
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有条件承兑qualified acceptance M]:B: ;  
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附条件认付conditional acceptance 9 u89P  
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部分认付partial acceptance   
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