[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。   IOF!Ra:w  
会计报表statement of account %Ofw"W  
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往来帐目account current j%D{z5,nKm  
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现在往来帐||存款额current accout 4mKH |\g  
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销货帐account sales bfEH>pQ>#  
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共同计算帐项joint account 10.ZBfn  
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未决帐项outstanding account if*~cPnN  
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贷方帐项credit account||creditor account G<k.d"<  
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借方帐项debit account||debtor account c
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应付帐||应付未付帐account payable N 3O!8A_  
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应收帐||应收未收帐account receivable K7.a
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新交易||新帐new account 0VNpd~G$  
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未决帐||老帐old account tS5J{j>T  
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现金帐cash account Q9h=1G\K  
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流水帐running account w-$iKtb.  
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暂记帐||未定帐suspense account :;hX$Qz  
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过期帐||延滞帐overdue account||pastdue account {Y=k`t,  
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杂项帐户sundry account !};Ll=dz  
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详细帐单||明细表detail account Z+EZ</'(a  
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呆帐bad account ])bgUH
 
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会计项目title of account 0)\(y   
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会计薄||帐薄account-book nRw.82eK.  
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营业报告书||损益计算表account of budiness||business report }weE^9GiJ  
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借贷细帐||交验帐account rendered D'{o3Q,%K  
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明细帐account stated P,F5Hf  
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与…银行开立一户头to open an account with PR(KDwsT&l  
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与…银行建立交易to keep account with jJ@@W~/)B  
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继续记帐to keep account "]'W^Fg  
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与…有交易to have an account with 7~P!Z=m^^f  
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作成会计帐||有往来帐项to make out an account with YY7dw:>e/  
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清算||清理债务to make up an account K&=6DvfR  
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清洁帐目||与…停止交易to close ones account with RJN LcIm  
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结帐to close an account NX]6RZr-  
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清理未付款to ask an account||to demand an account 5:EE%(g9  
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结清差额to balance the account with %V!!S#W  
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清算to settle an account||to liquidate an account||to square an account IUh)g1u41O  
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审查帐目||监查帐目to audit an account X%B2xQM5  
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检查帐目to examine an account pSpxd|k  
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转入A的帐户to charge the amount to As account 5*$z4O:Aa  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one ?T[K{t;~jo  
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为自己计算||独立帐目on ones own account r
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由某人收益并负风险on ones account and risk||for ones account and risk CH=k=)() ]  
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由某人负担for ones account||for account of one -/6Ms%O  
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按某人指示||列入某人帐户by order and for account of one I%ZSh]On  
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列入5月份帐目for May account th|TwD&mO  
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编入某中帐项下to pass to the account of||to place to the account of j|(bdTZY:  
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寄出清算书to send in an account||to send in render an account s!K9-qZl<  
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支票薄cheque book DUu~s,A  
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支票陈票人cheque drawer EoHrXv  
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持票人cheque holder si>gYO  
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不记名支票cheque to bearer||bearer cheque n%:&N  
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记名支票||认人支票cheque to order }VXZM7@u  
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到期支票antedated cheque $iAd)2LT  
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未到期支票postdated cheque dRnO5 7+{  
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保付支票certified cheque 8qQrJFm|3*  
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未获兑现支票，退票returned cheque ,*'aH z  
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横线支票crossed cheque qz/d6-0"  
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普通横线general crossing XP!7@:  
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特别横线special crossing 2w? 5vSv  
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空白支票blank cheque 8NzXe 7  
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失效支票，过期支票stale cheque PFnq:G^L  
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普通支票open cheque |Zrkk>GW:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @ag*zl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GBsM? A:  
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支票换现金||兑现to cash a cheque Vz,2_QJ  
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清理票款to clear a cheque h*GU7<F:a  
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保证兑现to certify a cheque 9&`ejeD  
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填写支票数额to fill up a cheque NJglONO  
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支票上划线to cross a cheque 1#3 Qa{i  
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开发支票to make out a cheque @GiR~bKZ  
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签发支票，开立支票to draw a cheque||to issue a cheque dIR6dI   
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透支支票to overdraw a cheque :tA|g  
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背书支票to endorse a cheque A<& :-Zz  
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请付票款||清付票款to pay a cheque||to honour a cheque ;')T}wuq  
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支票退票to dishonour a cheque L^`oJ9k!  
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拒付支票to refuse a cheque S %"7`xl  
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拒付支票to stop payment of a cheque N[$(y} !s  
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提示要求付款to present for payment Zv=p0xH  
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见票即付持票人payable to bearer FVsNOU  
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支付指定人payable to order oh;F]*k6  
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已过期||无效out of date||stale f ( `.q  
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请给出票人R/D||refer to drawer lb1(1|#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0;TMwE  
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文字与数字不一致words and figures differ i=2+1;K  
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支票 ]?)zH:2)  
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时间已过account closed kX1hcAa  
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更改处应加盖印章alterations require initials l!iB -?'u  
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时间已过effects not cleared dy`~%lX?  
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停止付款payment stopped fQx 4/4j  
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支票毁损cheque mutilated G#% =R`k/  
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汇款||寄钱to remit||to send money 3 oWCQ  
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寄票供取款||支票支付to send a cheque for payment L:^'cl} G  
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寄款人a remitter \R#XSW,  
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收款人a remittee xjX5PQu  
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国外汇票foreign Bill G/`_$ c  
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国内汇票inland Bill yi%B5KF~Al  
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跟单汇票documentary bill WMC6dD_6e  
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空头汇票accommodation bill (nzzX?`nY  
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原始汇票original bill '\;tmD"N5#  
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改写||换新票据renewed bill 1GNAx\(  
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即期汇票sight bill||bill on demand &vn9l#
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…days after date||…days after date…日后付款 <*\J 6:^n  
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…months after date||…months after date…月后付款 B?4\IXek  
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见票后…日付款…days after sight||…days sight _Dv^~e1c  
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见票后…月付款…months after sight||…months sight A4^+p0@  
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同组票据set of bills VuY.})+J:  
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单张汇票sola of exchange||sole of exchange We ->d |=  
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远期汇票usance bill||bill at usance 2*M*<p=v  
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长期汇票long bill 1gE`_%?K  
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短期汇票short bill S|[UEU3FpB  
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逾期汇票overdue bill &0g,Xkr  
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宽限日期days of grace "|.(yN  
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电汇telegraphic transfer （T.T） B /W$RcV  
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邮汇postal order||postal note （Am.）||post office order||money order asg>TOW  
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本票promissory note （P/N） OLrD4 e  
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押汇负责书||押汇保证书letter of hypothecation K\b O[J  
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副保||抵押品||付属担保物collateral security ZkW@|v  
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担保书trust receipt||letter of indemnity MbfzGYA2~  
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承兑||认付acceptance X}(0y  
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单张承兑general acceptance QCR-lxO1  
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有条件承兑qualified acceptance 4MJzx9#  
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附条件认付conditional acceptance {yR)}r  
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部分认付partial acceptance   s.`d<(X?