[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。   _yj1:TtCNT  
会计报表statement of account BwC<rOU  
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往来帐目account current E;6~RM:  
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现在往来帐||存款额current accout d M Y 0K  
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销货帐account sales *4t-e0]j@w  
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共同计算帐项joint account !"Q b}g  
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未决帐项outstanding account  Y %K~w  
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贷方帐项credit account||creditor account S?L#N  
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借方帐项debit account||debtor account id^|\hDR  
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应付帐||应付未付帐account payable ]ni6p&b>  
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应收帐||应收未收帐account receivable JW WYVl VC  
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新交易||新帐new account RvyuGU  
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未决帐||老帐old account 9@ndiu[  
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现金帐cash account f2yq8/J8.  
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流水帐running account T~Ly^|Ihz  
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暂记帐||未定帐suspense account ZQAO"huk]  
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过期帐||延滞帐overdue account||pastdue account D`pQ7  
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杂项帐户sundry account i%;"[M  

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详细帐单||明细表detail account T#EFXHPr  
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呆帐bad account sI,W%I':d  
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会计项目title of account O9s?h3  
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会计薄||帐薄account-book 4^*,jS-9g}  
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营业报告书||损益计算表account of budiness||business report W.I\J<=V  
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借贷细帐||交验帐account rendered dJ ~Zr)>  
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明细帐account stated mchJmZ{A  
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与…银行开立一户头to open an account with DyO$P#~?  
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与…银行建立交易to keep account with 4!.(|h@  
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继续记帐to keep account IH9.F  
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与…有交易to have an account with ^oM|<";!?D  
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作成会计帐||有往来帐项to make out an account with j%IF2p2  
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清算||清理债务to make up an account O+vS|  
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清洁帐目||与…停止交易to close ones account with 72W s K"  
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结帐to close an account Az;t"  
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清理未付款to ask an account||to demand an account V[o`\|<  
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结清差额to balance the account with $D'-k]E[H  
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清算to settle an account||to liquidate an account||to square an account E_e6^Sk5B(  
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审查帐目||监查帐目to audit an account ",7Q  
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检查帐目to examine an account Qx;\USv  
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转入A的帐户to charge the amount to As account (8.Z..PH  
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以计帐方式付款to pay on account &0 >Loja`^  
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代理某人||为某人on ones account||on account of one $YN6<5R)  
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为自己计算||独立帐目on ones own account x=ul&|^7D  
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由某人收益并负风险on ones account and risk||for ones account and risk 1 $/%m_t  
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由某人负担for ones account||for account of one H ,Z;=N_  
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按某人指示||列入某人帐户by order and for account of one B!vmQR*1  
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列入5月份帐目for May account 1P~X8=9h  
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编入某中帐项下to pass to the account of||to place to the account of .Fdgb4>BXX  
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寄出清算书to send in an account||to send in render an account ^J$2?!~  
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支票薄cheque book j'A_'g'^  
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支票陈票人cheque drawer |Y?HA&  
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持票人cheque holder Tj:B!>>  
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不记名支票cheque to bearer||bearer cheque 8fl`r~bqZ  
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记名支票||认人支票cheque to order #qK:J;Sn3  
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到期支票antedated cheque >CHrg]9  
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未到期支票postdated cheque \W~N  
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保付支票certified cheque Q+[n91ey**  
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未获兑现支票，退票returned cheque JRB9rSN^  
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横线支票crossed cheque Z?h~{Mg
 
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普通横线general crossing 8A##\j)  
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特别横线special crossing ,E S0NA  
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空白支票blank cheque geru=7  
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失效支票，过期支票stale cheque d,k!qjf=r  
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普通支票open cheque "L IF.)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @0Ic3C[rH6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J!dm-L  
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支票换现金||兑现to cash a cheque ]C!gQq2'a  
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清理票款to clear a cheque V'z1  
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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 3#LlDC_WC  

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支票上划线to cross a cheque "Wct({n  
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开发支票to make out a cheque q`Go`
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签发支票，开立支票to draw a cheque||to issue a cheque 2=*H 8'k  
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透支支票to overdraw a cheque )*$lp'~7N  
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背书支票to endorse a cheque !Jo_"#5  
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请付票款||清付票款to pay a cheque||to honour a cheque =}~hWL  
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支票退票to dishonour a cheque GV1pn) 4  
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拒付支票to refuse a cheque b!+hH Hv:  
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拒付支票to stop payment of a cheque zrvF]|1UP  
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提示要求付款to present for payment irZ]
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见票即付持票人payable to bearer 91/Q
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支付指定人payable to order xH ]Ct~md  
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已过期||无效out of date||stale %O;:af"Ja8  
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请给出票人R/D||refer to drawer j/DzCcp7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hDDn,uzpd  
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文字与数字不一致words and figures differ {qk1_yP  
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支票 wLIMv3;k  
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时间已过account closed 1C+13LE$U  
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更改处应加盖印章alterations require initials }RF(CwZr(  
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时间已过effects not cleared E:68?IJ  
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停止付款payment stopped 7sCG^&Y  
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支票毁损cheque mutilated K-)] 1BG  
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汇款||寄钱to remit||to send money z_$%-6  
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寄票供取款||支票支付to send a cheque for payment ;+R&}[9,A)  
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寄款人a remitter =ZznFVJ`={  
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收款人a remittee 1s&zMWC  
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国外汇票foreign Bill .NC!7+1m  
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国内汇票inland Bill ($MlXBI  
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跟单汇票documentary bill ?4 }h&/  
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空头汇票accommodation bill p` dU2gV  
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原始汇票original bill 76Cl\r
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改写||换新票据renewed bill >2)OiQ`zg  
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即期汇票sight bill||bill on demand xt* 3'v  
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…days after date||…days after date…日后付款 2]jn '4  
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…months after date||…months after date…月后付款 Zn+.
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见票后…日付款…days after sight||…days sight =:Fc;n>c<K  
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见票后…月付款…months after sight||…months sight Lx1FpHo  
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同组票据set of bills qJs<#MQ2  
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单张汇票sola of exchange||sole of exchange 4r#= *  
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远期汇票usance bill||bill at usance .t-4o<7 3  
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长期汇票long bill '~<m~UXvD#  
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短期汇票short bill DB|Y  
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逾期汇票overdue bill "@@u3`#  
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宽限日期days of grace ^7U G$A  
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电汇telegraphic transfer （T.T） YMcD|Kbp  
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邮汇postal order||postal note （Am.）||post office order||money order y/cvQY0pU  
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本票promissory note （P/N） ^z IW+:  
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押汇负责书||押汇保证书letter of hypothecation jyUjlYAAv`  
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副保||抵押品||付属担保物collateral security jh%Eq+#S  
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担保书trust receipt||letter of indemnity 5|j<`()H :  
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承兑||认付acceptance 9@(PWz=`?  
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单张承兑general acceptance {0wIR_dGX  
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有条件承兑qualified acceptance %~H-)_d20  
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附条件认付conditional acceptance DrUO-  
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部分认付partial acceptance   J s@hLP`