[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。   ir( -$*J  
会计报表statement of account {Zd)U "  
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往来帐目account current JI{OGr  
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现在往来帐||存款额current accout vfk7J5y  
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销货帐account sales |e. 3F jTH  
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共同计算帐项joint account 6_ 33*/>=c  
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未决帐项outstanding account tq4"QBIKh  
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贷方帐项credit account||creditor account %Hl:nT2M  
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借方帐项debit account||debtor account h~^qG2TYWq  
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应付帐||应付未付帐account payable X,C/x)  
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应收帐||应收未收帐account receivable ??esB&4?  
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新交易||新帐new account }fa%JN %E  
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未决帐||老帐old account s].'@_~s  
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现金帐cash account D/%b@Ls2ze  
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流水帐running account p
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暂记帐||未定帐suspense account NcY0pAR*  
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过期帐||延滞帐overdue account||pastdue account VA&OI;=ri  
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杂项帐户sundry account Rb>RjHo S  
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详细帐单||明细表detail account GWE0 UO}  
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呆帐bad account 7(+ZfY~w"  
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会计项目title of account [q{Txe  
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会计薄||帐薄account-book <XcM c<h~  
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营业报告书||损益计算表account of budiness||business report >nW}zkfn  
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借贷细帐||交验帐account rendered zc~xWy+  
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明细帐account stated `Ta(P30  
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与…银行开立一户头to open an account with v?=VZ~`O(  
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与…银行建立交易to keep account with 5
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继续记帐to keep account L*oLKigT  
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与…有交易to have an account with [!efQap  
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作成会计帐||有往来帐项to make out an account with ##ea-"m8  
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清算||清理债务to make up an account d"a7{~l  
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清洁帐目||与…停止交易to close ones account with U4pvQE.m<  
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结帐to close an account o*BI^4  
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清理未付款to ask an account||to demand an account n=MYv(Pp}  
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结清差额to balance the account with ~H~4 fp b  
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清算to settle an account||to liquidate an account||to square an account {XW>:EU'N  
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审查帐目||监查帐目to audit an account |?W
 
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检查帐目to examine an account g5\B-3{  
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转入A的帐户to charge the amount to As account l!' iLq"K(  
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以计帐方式付款to pay on account vBXr[XoC  
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代理某人||为某人on ones account||on account of one ?J-KB3Uv3  
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为自己计算||独立帐目on ones own account n\Nl2u& m  
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由某人收益并负风险on ones account and risk||for ones account and risk D._r@~o  
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由某人负担for ones account||for account of one iDJ2dM}v  
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按某人指示||列入某人帐户by order and for account of one Bw[VK7  
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列入5月份帐目for May account k=}hY+/=  
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编入某中帐项下to pass to the account of||to place to the account of Sq%R  
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寄出清算书to send in an account||to send in render an account Sq>UMfl&  
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支票薄cheque book >{Djx  
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支票陈票人cheque drawer wW~2]*n  
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持票人cheque holder }dCnFZ{K3  
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不记名支票cheque to bearer||bearer cheque zuw6YY8kQ  
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记名支票||认人支票cheque to order "PPwJ/L(  
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到期支票antedated cheque Wp $\>  
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未到期支票postdated cheque A]1](VQ)4  
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保付支票certified cheque V.qB3V$  
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未获兑现支票，退票returned cheque SX#ATf6#  
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横线支票crossed cheque {>#Ya;E  
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普通横线general crossing h1xYQF_`Z  
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特别横线special crossing `J;_!~:  
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空白支票blank cheque \ 7RP6o  
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失效支票，过期支票stale cheque opKtSF|)  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l78zS'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n(&6E3ZcI  
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支票换现金||兑现to cash a cheque 99vm7"5hQ  
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清理票款to clear a cheque
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保证兑现to certify a cheque C*=#=.~~{  
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填写支票数额to fill up a cheque L"9,
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支票上划线to cross a cheque l:%4@t`  
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开发支票to make out a cheque 5 #~u U  
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签发支票，开立支票to draw a cheque||to issue a cheque a2/!~X9F  
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透支支票to overdraw a cheque lOYzo  
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背书支票to endorse a cheque ;b-Y$<  
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请付票款||清付票款to pay a cheque||to honour a cheque bd_&=VLTC  
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支票退票to dishonour a cheque Z(k7&^d  
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拒付支票to refuse a cheque S2T~ 7-  
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拒付支票to stop payment of a cheque (pJ-_w'G  
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提示要求付款to present for payment WrP4*6;"  
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见票即付持票人payable to bearer M@%$9N)gd  
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支付指定人payable to order M`{~AIqd(  
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已过期||无效out of date||stale 2vbm=~)$F  
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请给出票人R/D||refer to drawer :jo !Yi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AXBf\)[  
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文字与数字不一致words and figures differ 57PoJ+  
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支票 wX7|a/|@  
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时间已过account closed {6E&\
  
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更改处应加盖印章alterations require initials >U?U;i  
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时间已过effects not cleared ZMFV iE;8  
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停止付款payment stopped Gn+3OI"  
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支票毁损cheque mutilated \:`'!X1*U  
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汇款||寄钱to remit||to send money DH@})TN*O  
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寄票供取款||支票支付to send a cheque for payment ^&nC)T<w  
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寄款人a remitter Mwm=r//  
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收款人a remittee Lbo8>L(  
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国外汇票foreign Bill 0H|U9  
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国内汇票inland Bill =x8F!W}Bt<  
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跟单汇票documentary bill pH#*:v!)  
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空头汇票accommodation bill :j
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原始汇票original bill v^Vr^!3  
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改写||换新票据renewed bill HwE1cOT  
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即期汇票sight bill||bill on demand Lk%u(duU^  
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…days after date||…days after date…日后付款 ?DN4j!/$  
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…months after date||…months after date…月后付款 (9;qV:0`  
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见票后…日付款…days after sight||…days sight (-lu#hJ`&r  
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见票后…月付款…months after sight||…months sight _}_lrg}U  
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同组票据set of bills ya+eGD@N':  
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单张汇票sola of exchange||sole of exchange / a
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远期汇票usance bill||bill at usance QlbhQkn  
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长期汇票long bill .x$!
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短期汇票short bill *fBI),bZa  
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逾期汇票overdue bill !}sYPz]7!  
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宽限日期days of grace {FR#je  
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电汇telegraphic transfer （T.T） NT~L=xsY  
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邮汇postal order||postal note （Am.）||post office order||money order C9-90,  
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本票promissory note （P/N） YW@Ad  
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押汇负责书||押汇保证书letter of hypothecation A[lkGQtS4  
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副保||抵押品||付属担保物collateral security EP#3+BsH  
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担保书trust receipt||letter of indemnity .K(IRWuw  
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承兑||认付acceptance EEQW$W1@  
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单张承兑general acceptance ^ N]u  
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有条件承兑qualified acceptance P @'<OI  
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附条件认付conditional acceptance \p"`!n  
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部分认付partial acceptance   %s~MfK.k