[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。   =2R0 g2n  
会计报表statement of account o`%;*tx  
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往来帐目account current !Jk|ha~r  
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现在往来帐||存款额current accout _2wH4^Vb  
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销货帐account sales "[Hn G(gA  
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共同计算帐项joint account ]v|n'D-?  
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未决帐项outstanding account )I(2t 6i  
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贷方帐项credit account||creditor account B4
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借方帐项debit account||debtor account L/7YI\C2  
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应付帐||应付未付帐account payable [z> Ya-uz7  
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应收帐||应收未收帐account receivable D!5{CQl  
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新交易||新帐new account 4elA<<  
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未决帐||老帐old account Ew>lk9La(  
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现金帐cash account |Wz`#<t  
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流水帐running account +_v#V9?  
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暂记帐||未定帐suspense account ^<w3i?KPW  
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过期帐||延滞帐overdue account||pastdue account *Vr;rk  
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杂项帐户sundry account >@uFye$  
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详细帐单||明细表detail account qY$]^ gS  
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呆帐bad account Jx
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会计项目title of account yYn7y1B  
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会计薄||帐薄account-book Dio9'&DtC  

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营业报告书||损益计算表account of budiness||business report [28Vf"#]  
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借贷细帐||交验帐account rendered 08F~6
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明细帐account stated 1CA%nqlng  
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与…银行开立一户头to open an account with ;$/]6@bqB  
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与…银行建立交易to keep account with z\+Ug9Of  
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继续记帐to keep account `<IaQY  
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与…有交易to have an account with yL"UBe}v  
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作成会计帐||有往来帐项to make out an account with {I]>!V0j!  
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清算||清理债务to make up an account Ut hM?g^  
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清洁帐目||与…停止交易to close ones account with {\ ]KYI0  
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结帐to close an account ~w"e 2a  
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清理未付款to ask an account||to demand an account `{  ` W-C  
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结清差额to balance the account with A1F!I4p5  
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清算to settle an account||to liquidate an account||to square an account 3h**y %^  
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审查帐目||监查帐目to audit an account Z=zD~ka  
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检查帐目to examine an account l,:>B-FV  
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转入A的帐户to charge the amount to As account $aDk
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以计帐方式付款to pay on account "Zu>cbE  
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代理某人||为某人on ones account||on account of one {9XQ~t"m^  
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为自己计算||独立帐目on ones own account Bj
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由某人收益并负风险on ones account and risk||for ones account and risk Ypwn@?xeP  
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由某人负担for ones account||for account of one _bSn YhS  

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按某人指示||列入某人帐户by order and for account of one !'*1;OQ  
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列入5月份帐目for May account b}J,&eYD  
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编入某中帐项下to pass to the account of||to place to the account of wVkRrFJ  
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寄出清算书to send in an account||to send in render an account F?XiP.`DR  
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支票薄cheque book ^1;Eq>u  
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支票陈票人cheque drawer $lb$<  
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持票人cheque holder ?Lbn R~/J  
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不记名支票cheque to bearer||bearer cheque 2#R8}\  
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记名支票||认人支票cheque to order Ca ?d8  
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到期支票antedated cheque \{;3'<  
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未到期支票postdated cheque L u1pxL  
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保付支票certified cheque 5IfC8drAs  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque ]E^)d|_  
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普通横线general crossing a?@lX>Z  
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特别横线special crossing +h8`8k'}-2  
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空白支票blank cheque +!)_[ zo  
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失效支票，过期支票stale cheque ef2)k4)"  
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普通支票open cheque .mplML0oW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 10^FfwRfM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TQth"Cv2:  
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支票换现金||兑现to cash a cheque sfk;c#K  
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清理票款to clear a cheque ~SS3gLv  
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保证兑现to certify a cheque Y|buQQ|  
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填写支票数额to fill up a cheque <6+T&Ov6  
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支票上划线to cross a cheque i&{%}==7  
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开发支票to make out a cheque V>D }z8w7  
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签发支票，开立支票to draw a cheque||to issue a cheque !+]Kx
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透支支票to overdraw a cheque p(nEcu  
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背书支票to endorse a cheque :(@P *"j  
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请付票款||清付票款to pay a cheque||to honour a cheque P#D|CP/Cu  
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支票退票to dishonour a cheque `YqXF=-  
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拒付支票to refuse a cheque 4-I7"pW5  
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拒付支票to stop payment of a cheque JW)f'r_f  
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提示要求付款to present for payment 9M5W4&  
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见票即付持票人payable to bearer t=9f:,I$  
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支付指定人payable to order WIuYSt)h  
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已过期||无效out of date||stale s ;Gg  
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请给出票人R/D||refer to drawer lcy<taNu)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LrT EF j  
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文字与数字不一致words and figures differ a(=lQ(v/?  
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支票 fGqX dlP  
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时间已过account closed O"Nr$bS(Y  
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更改处应加盖印章alterations require initials .a7RGT3]m  
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时间已过effects not cleared {Dk!<w
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停止付款payment stopped "lLh#W1d  
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支票毁损cheque mutilated /e|Lw4$@S  
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汇款||寄钱to remit||to send money ..X_nF  
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寄票供取款||支票支付to send a cheque for payment U|V,&RlbR  
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寄款人a remitter BDvkY  
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收款人a remittee GIH{tr1:<  
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国外汇票foreign Bill k6&~)7 -f  
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国内汇票inland Bill N%}J:w  
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跟单汇票documentary bill 19qHWU^0V  
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空头汇票accommodation bill BqX"La,  
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原始汇票original bill S',h*e  
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改写||换新票据renewed bill #%@bZ f  
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即期汇票sight bill||bill on demand jq%<Z,rh  
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…days after date||…days after date…日后付款 <Y7j'n  
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…months after date||…months after date…月后付款 nt$PA(Y  
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见票后…日付款…days after sight||…days sight Hq 5#.rZ#  
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见票后…月付款…months after sight||…months sight [-VH%OM  
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同组票据set of bills :?zq!  
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单张汇票sola of exchange||sole of exchange t;VMtIW+E  
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远期汇票usance bill||bill at usance e8> X5  
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长期汇票long bill -@>]iBl  
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短期汇票short bill a%m )8N;C  
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逾期汇票overdue bill ~3j+hN8<  
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宽限日期days of grace 9D\E0YG X/  
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电汇telegraphic transfer （T.T） jRC{8^
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） t=Rl`1=(K  
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押汇负责书||押汇保证书letter of hypothecation `Z>=5:+G@2  
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副保||抵押品||付属担保物collateral security I/St
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担保书trust receipt||letter of indemnity <ndY6n3  
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承兑||认付acceptance WNjG/U  
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单张承兑general acceptance '@KH@~OzRS  
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有条件承兑qualified acceptance |4/rVj"  
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附条件认付conditional acceptance u{uqK7]+  
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部分认付partial acceptance   7R5ebMW V