[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。   {NUI8AL46A  
会计报表statement of account f-`C1|\w  
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往来帐目account current '1"vwXJ"  
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现在往来帐||存款额current accout R q`j|tY  
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销货帐account sales !W/"Z!k  
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共同计算帐项joint account g4^3H
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未决帐项outstanding account MW|R )gt  
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贷方帐项credit account||creditor account u;9a/RI  
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借方帐项debit account||debtor account u]Z;Q_=  
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应付帐||应付未付帐account payable =Q#d0Q  
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应收帐||应收未收帐account receivable }H:wgy`  
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新交易||新帐new account r7FpR!  
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未决帐||老帐old account vZ1?4hG  
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现金帐cash account sh*/wM  
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流水帐running account B Q2N_*v  
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暂记帐||未定帐suspense account \027>~u {  
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过期帐||延滞帐overdue account||pastdue account fr`Q 5!0  
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杂项帐户sundry account VaA.J  
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详细帐单||明细表detail account kH`?^^_yJ  
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呆帐bad account b!r%4Ah  
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会计项目title of account F` &W5[  
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会计薄||帐薄account-book gq@8Z AWn  
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营业报告书||损益计算表account of budiness||business report N6`U)=2o>h  
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借贷细帐||交验帐account rendered )+ 'r-AF*  
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明细帐account stated P
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与…银行开立一户头to open an account with B&_Z& H=  
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与…银行建立交易to keep account with
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继续记帐to keep account +25=u|#4r  
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与…有交易to have an account with f( Dtv  
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作成会计帐||有往来帐项to make out an account with *_7/'0E(3  
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清算||清理债务to make up an account ^do6?e`?-  
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清洁帐目||与…停止交易to close ones account with t\a|Gp W  
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结帐to close an account +95v=[t#Ut  
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清理未付款to ask an account||to demand an account F_m' 9KX4E  
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结清差额to balance the account with 0FY-e~xr  
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清算to settle an account||to liquidate an account||to square an account "^!y>]j#A  
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审查帐目||监查帐目to audit an account "
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检查帐目to examine an account ,G5[?H;ZN  
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转入A的帐户to charge the amount to As account V=% ;5/  
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以计帐方式付款to pay on account uwr7 .\7  
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代理某人||为某人on ones account||on account of one q<!-Anc  
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为自己计算||独立帐目on ones own account g}W|q"l?i  
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由某人收益并负风险on ones account and risk||for ones account and risk :$,MAQ'9  
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由某人负担for ones account||for account of one %lWOW2~R  
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按某人指示||列入某人帐户by order and for account of one `>
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列入5月份帐目for May account M}#DX=NZc  
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编入某中帐项下to pass to the account of||to place to the account of rzn,NFI  
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寄出清算书to send in an account||to send in render an account Es)|#0m\x@  
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支票薄cheque book ],S {?!'1  
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支票陈票人cheque drawer 7[1|(6$  
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持票人cheque holder j;Z?q%M{6  
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不记名支票cheque to bearer||bearer cheque PBCGC^0{  
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记名支票||认人支票cheque to order A8*zB=C  
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到期支票antedated cheque )j>U4a  
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未到期支票postdated cheque {ptHk<K:)  
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保付支票certified cheque G_S>{<[  
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未获兑现支票，退票returned cheque /z*Z+OT2  
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横线支票crossed cheque
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普通横线general crossing LsuOmB|^  
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特别横线special crossing _o$jk8jOjW  
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空白支票blank cheque }Ze*/p-  
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失效支票，过期支票stale cheque Lr$Mk#'B  
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普通支票open cheque 0\= du  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w>&*-}XX
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LZRg%3.E
 
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支票换现金||兑现to cash a cheque `x`[ hJ ?i  
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清理票款to clear a cheque ^es]jng`  
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保证兑现to certify a cheque ##7y|Aw K  
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填写支票数额to fill up a cheque %L+q:naZe  

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支票上划线to cross a cheque b|d-vnYE  
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开发支票to make out a cheque Rm} ym9  
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签发支票，开立支票to draw a cheque||to issue a cheque bO=|utpk  
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透支支票to overdraw a cheque A9$x8x*Lt  
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背书支票to endorse a cheque %;,fI'M  
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请付票款||清付票款to pay a cheque||to honour a cheque }e?H(nZS7h  
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支票退票to dishonour a cheque Y}:~6`-jj  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque ~]?:v,UIm(  
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提示要求付款to present for payment sTM;l,  
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见票即付持票人payable to bearer `2mddx8  
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支付指定人payable to order v"USD<   
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已过期||无效out of date||stale wPlM= .Hq?  
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请给出票人R/D||refer to drawer C8U3+ s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z>hTL_|]a{  
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文字与数字不一致words and figures differ E9:@H;Gc  
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支票 @)Qgy}*5  
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时间已过account closed LP2~UVq  
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更改处应加盖印章alterations require initials uA t{WDHm  
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时间已过effects not cleared lPtML<a  
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停止付款payment stopped p3T:Y_  
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支票毁损cheque mutilated V&Rwj_Y  
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汇款||寄钱to remit||to send money a#9pN?~  
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寄票供取款||支票支付to send a cheque for payment NQvI=R-g  
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寄款人a remitter 9}4~3_gv;M  
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收款人a remittee @*|T(068&  
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国外汇票foreign Bill [Q/kNK  
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国内汇票inland Bill Bx5kqHp^1  
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跟单汇票documentary bill E\p"%  
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空头汇票accommodation bill kJNwA8 7  
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原始汇票original bill :-$8u;!M  
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改写||换新票据renewed bill @~UQU)-(  
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即期汇票sight bill||bill on demand aUA)p}/:  
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…days after date||…days after date…日后付款 Xkg  
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…months after date||…months after date…月后付款 >mG64N  
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见票后…日付款…days after sight||…days sight IOY7w"|LW  
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见票后…月付款…months after sight||…months sight D{[{&1\)r  
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同组票据set of bills 9
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单张汇票sola of exchange||sole of exchange 6 .)Xeb"  
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远期汇票usance bill||bill at usance |r36iUHZS  
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长期汇票long bill kxJ[Bi#  
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短期汇票short bill VuH ->  
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逾期汇票overdue bill |D%mWQng  
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宽限日期days of grace 't0M+_J  
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电汇telegraphic transfer （T.T） T<?kH  
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邮汇postal order||postal note （Am.）||post office order||money order LdN[N^n[H  
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本票promissory note （P/N） UeLO`Ug0;  
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押汇负责书||押汇保证书letter of hypothecation V-n{= 8s  

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副保||抵押品||付属担保物collateral security bvB'
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担保书trust receipt||letter of indemnity k:R\;l5  
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承兑||认付acceptance Q47R`"  
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单张承兑general acceptance jTIG#J)  
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有条件承兑qualified acceptance iBSg`"S^]C  
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附条件认付conditional acceptance _G/R;N71  
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部分认付partial acceptance   ]B=*p0~j^n