[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。   U;bK!&Z  
会计报表statement of account JBZUv  
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往来帐目account current ,\X@~j  
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现在往来帐||存款额current accout qud\K+  
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销货帐account sales bgS${n/  
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共同计算帐项joint account ;^La"m  
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未决帐项outstanding account YhbZ'
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贷方帐项credit account||creditor account N+LL@[  
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借方帐项debit account||debtor account b3S.-W{p.  
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应付帐||应付未付帐account payable \\{J'j>{f  
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应收帐||应收未收帐account receivable `6 /$M!4$  
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新交易||新帐new account `Ja?fI'H-  
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未决帐||老帐old account vo\fUT@k  
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现金帐cash account ~/8M 3k/  
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流水帐running account oY1';&BO9  
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暂记帐||未定帐suspense account NE/m-ILw  
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过期帐||延滞帐overdue account||pastdue account "t({D   
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杂项帐户sundry account }j2 Y5  
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详细帐单||明细表detail account 4q'B<7{Q  
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呆帐bad account Q\GDrdA  
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会计项目title of account o]ag"Q  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report 3#vinz  
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借贷细帐||交验帐account rendered J0 k  
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明细帐account stated \.f}W_OF  
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与…银行开立一户头to open an account with v}sY|p"  
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与…银行建立交易to keep account with SR^_cpZoi  
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继续记帐to keep account 9Ew7A(BG_3  
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与…有交易to have an account with nx:KoB"ny  
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作成会计帐||有往来帐项to make out an account with Uw/l>\  
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清算||清理债务to make up an account [U8$HQ+x  
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清洁帐目||与…停止交易to close ones account with o<l 2r  
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结帐to close an account 4KI
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清理未付款to ask an account||to demand an account TFR(
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结清差额to balance the account with maSgRf[g  
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清算to settle an account||to liquidate an account||to square an account ~%#mK:+  
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审查帐目||监查帐目to audit an account p|XA
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检查帐目to examine an account 7Bz*r0 9S  
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转入A的帐户to charge the amount to As account 5V-jMB  
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以计帐方式付款to pay on account b X)|MiWI  
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代理某人||为某人on ones account||on account of one v })Q  
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为自己计算||独立帐目on ones own account :WXf.+IA  
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由某人收益并负风险on ones account and risk||for ones account and risk ;RN8\re  
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由某人负担for ones account||for account of one 8&}~'4[b[$  
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按某人指示||列入某人帐户by order and for account of one J(h3]J/Yw  
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列入5月份帐目for May account K6pw8  
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编入某中帐项下to pass to the account of||to place to the account of dc^Vc{26Z  
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寄出清算书to send in an account||to send in render an account dl[ob,aCK  
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支票薄cheque book fuSq ={]  
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支票陈票人cheque drawer %yw=[]Vjze  
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持票人cheque holder {'(ej5,6  
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不记名支票cheque to bearer||bearer cheque PHkDb/HIx|  
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记名支票||认人支票cheque to order vb}/
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到期支票antedated cheque RdkU2Y}V  
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未到期支票postdated cheque b3^R,6]x&  
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保付支票certified cheque rIp'vy S\p  
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未获兑现支票，退票returned cheque )6C` &Mj  
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横线支票crossed cheque |)';CB b  
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普通横线general crossing V4oak!}?  
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特别横线special crossing /\TlO.B=  
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空白支票blank cheque ][rTQt m  
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失效支票，过期支票stale cheque 1uY3[Z9S  
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普通支票open cheque s?~8O|Mu'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dqL-'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %h
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支票换现金||兑现to cash a cheque 65;|cmjv  
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清理票款to clear a cheque V>1D1  
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保证兑现to certify a cheque [.. ,(  
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填写支票数额to fill up a cheque d'x<-l9  
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支票上划线to cross a cheque rSM$E  
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开发支票to make out a cheque lNq:JVJ#\r  
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签发支票，开立支票to draw a cheque||to issue a cheque T][-'0!  
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透支支票to overdraw a cheque '*o7_Ez-{  
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背书支票to endorse a cheque L?Kz P.(t+  
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请付票款||清付票款to pay a cheque||to honour a cheque {bAWc.  
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支票退票to dishonour a cheque %igFHh?  
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拒付支票to refuse a cheque H<r
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拒付支票to stop payment of a cheque *`@XKK  
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提示要求付款to present for payment kT Z?+hx  
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见票即付持票人payable to bearer I =tyQ`  
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支付指定人payable to order =sUl`L+w,L  
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已过期||无效out of date||stale v -|P_O&z  
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请给出票人R/D||refer to drawer 6oTbn{=UUq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oPBg+Bh*  
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文字与数字不一致words and figures differ 4BduUH  
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支票 </
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时间已过account closed P- `~]]  
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更改处应加盖印章alterations require initials [U3D`V$xD  
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时间已过effects not cleared 9pl_V WrQ  
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停止付款payment stopped }n2-*{)x  
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支票毁损cheque mutilated  i_E#cU  
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汇款||寄钱to remit||to send money -'H+lrmv  
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寄票供取款||支票支付to send a cheque for payment 4_m /_Z0x  
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寄款人a remitter "{ QHWZ  
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收款人a remittee _E&vE5<-$  
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国外汇票foreign Bill ad$Qs3)6o  
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国内汇票inland Bill dX o'#.  
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跟单汇票documentary bill ;~@PYIp  
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空头汇票accommodation bill A%m`LKV~@  
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原始汇票original bill /L|}Y242  
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改写||换新票据renewed bill -L'K  

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即期汇票sight bill||bill on demand ^$Io;*N4  
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…days after date||…days after date…日后付款 &|{,4V0%A  
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…months after date||…months after date…月后付款 5WJkeG ba  
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见票后…日付款…days after sight||…days sight t02"v4_i  
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见票后…月付款…months after sight||…months sight &?`&X=Q  
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同组票据set of bills jp]geV54  
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单张汇票sola of exchange||sole of exchange h %^kA@3F  
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远期汇票usance bill||bill at usance 9la~3L_g  
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长期汇票long bill vhEs+j  
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短期汇票short bill #R PB;#{  
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逾期汇票overdue bill +&zCmkVC7  
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宽限日期days of grace (a
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电汇telegraphic transfer （T.T） y"
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邮汇postal order||postal note （Am.）||post office order||money order uWj-tzu  
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本票promissory note （P/N） G&3<rT3Ib  
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押汇负责书||押汇保证书letter of hypothecation ,VsCRp  
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副保||抵押品||付属担保物collateral security ~(]DNXB8I`  
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担保书trust receipt||letter of indemnity deY
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承兑||认付acceptance c6)zx b  
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单张承兑general acceptance &L~rq)r/&  
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有条件承兑qualified acceptance C8q-gP[  
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附条件认付conditional acceptance 7~f6j:{|z  
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部分认付partial acceptance    hDMp^^$