[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。   Kvx~2ZMx6  
会计报表statement of account L@ 9@3?  
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往来帐目account current 'cp
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现在往来帐||存款额current accout '" MT$MrT  
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销货帐account sales )W,tL*9[  
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共同计算帐项joint account 95cIdF 6m  
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未决帐项outstanding account 2!@ER i  
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贷方帐项credit account||creditor account @%"+;D  
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借方帐项debit account||debtor account tBB\^xq:  
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应付帐||应付未付帐account payable ^ "D  
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应收帐||应收未收帐account receivable z5tOsU  
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新交易||新帐new account A_pc v7=@  
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未决帐||老帐old account $ca>bX]  
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现金帐cash account !'5t(Zw5  
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流水帐running account x2M{=MExE.  
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暂记帐||未定帐suspense account +)<H,?/  
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过期帐||延滞帐overdue account||pastdue account IEj=pI  
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杂项帐户sundry account R=m9[TgBm  
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详细帐单||明细表detail account ^2<nn op  
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呆帐bad account 41s[p56+@  
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会计项目title of account Ks/Uyu. X  
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会计薄||帐薄account-book 2
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营业报告书||损益计算表account of budiness||business report ?YA5g' l  
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借贷细帐||交验帐account rendered #h~v(Z}  
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明细帐account stated M hJ;)(  
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与…银行开立一户头to open an account with I]B[H6  
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与…银行建立交易to keep account with x}*Y =Xh  
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继续记帐to keep account ckg8x&Z  
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与…有交易to have an account with o7#Mr`6H  

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作成会计帐||有往来帐项to make out an account with cc|"^-j-7  
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清算||清理债务to make up an account Qx%]u8s  
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清洁帐目||与…停止交易to close ones account with c$
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结帐to close an account $xsmF?Dsx5  
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清理未付款to ask an account||to demand an account %=O$@.%Zc  
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结清差额to balance the account with ;"@FLq(n  
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清算to settle an account||to liquidate an account||to square an account ->S6S_H/+&  
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审查帐目||监查帐目to audit an account $*u{i4b  
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检查帐目to examine an account `*1059   
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转入A的帐户to charge the amount to As account uPtHC
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以计帐方式付款to pay on account $]05?JY#  
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代理某人||为某人on ones account||on account of one ')ErXLP_  
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为自己计算||独立帐目on ones own account Bkn- OG  
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由某人收益并负风险on ones account and risk||for ones account and risk \sIRV}Tk}N  
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由某人负担for ones account||for account of one KJwkkCE/=  
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按某人指示||列入某人帐户by order and for account of one P7I,xcOm  
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列入5月份帐目for May account :zC'jceO  
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编入某中帐项下to pass to the account of||to place to the account of gev7eGH<  
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寄出清算书to send in an account||to send in render an account p;VqkSQ76  
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支票薄cheque book /FiFtAbb  
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支票陈票人cheque drawer }TRr*] P<%  
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持票人cheque holder }[PbA4l.g  
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不记名支票cheque to bearer||bearer cheque \PzC:H  
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记名支票||认人支票cheque to order ?x@BZe  
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到期支票antedated cheque `4Z#/g  
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未到期支票postdated cheque 1,W%t\D  
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保付支票certified cheque ~sAINV>A  
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未获兑现支票，退票returned cheque &}w,bG$  
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横线支票crossed cheque
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普通横线general crossing "SyyOD )WA  
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特别横线special crossing c.&vWmLSGE  
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空白支票blank cheque l},px  
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失效支票，过期支票stale cheque RPaB 4>  
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普通支票open cheque 9z_Gf]J~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q6%m}R  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MQ\:/]a  
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支票换现金||兑现to cash a cheque ,Z>RvLl  
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清理票款to clear a cheque @ [ :sP  
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保证兑现to certify a cheque Z/beROW)  
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填写支票数额to fill up a cheque i7fpl  
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支票上划线to cross a cheque =$BgIt  
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开发支票to make out a cheque -'q=oTZ  
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签发支票，开立支票to draw a cheque||to issue a cheque /;.M$}Z>`  
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透支支票to overdraw a cheque (V=lK6WQm  
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背书支票to endorse a cheque *"e[au^8*b  
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请付票款||清付票款to pay a cheque||to honour a cheque Y_)04dmr@[  
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支票退票to dishonour a cheque W%h<@@c4,  
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拒付支票to refuse a cheque e|4jT7L}  
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拒付支票to stop payment of a cheque ?2=c'%w7  
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提示要求付款to present for payment $x2<D :  
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见票即付持票人payable to bearer GuS3O)6Sg  
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支付指定人payable to order P4N{lQ.>  
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已过期||无效out of date||stale T[;{AXLeI  
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请给出票人R/D||refer to drawer x208^=F\\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O42An$}  
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文字与数字不一致words and figures differ Jq; }q63:  
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支票 DV.MvFV  
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时间已过account closed @a3<fmJ  
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时间已过effects not cleared cN :;ir  

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停止付款payment stopped 
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支票毁损cheque mutilated -WYJ1B0v  
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汇款||寄钱to remit||to send money &0lNj@/  
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寄票供取款||支票支付to send a cheque for payment Jv?e?U  
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寄款人a remitter A<Na,EC  
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收款人a remittee R'3i
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国外汇票foreign Bill #A/jG v^  
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国内汇票inland Bill B%t^QbU#\  
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跟单汇票documentary bill Z4e?zY  
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空头汇票accommodation bill j` x9z_  
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原始汇票original bill :{fsfZXXr  
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改写||换新票据renewed bill !!QMcx_C#/  
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即期汇票sight bill||bill on demand h8h4)>:  
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…days after date||…days after date…日后付款 R_*\?^k|A  
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…months after date||…months after date…月后付款 p;
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见票后…日付款…days after sight||…days sight NLdUe32A  
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见票后…月付款…months after sight||…months sight Sd)D-S  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange Bb
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远期汇票usance bill||bill at usance a-YK*  
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长期汇票long bill l&C% oW  
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短期汇票short bill W9u(  
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逾期汇票overdue bill N),Zb^~nw  
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宽限日期days of grace +)V6"XY-(  
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电汇telegraphic transfer （T.T） gz$=\=%>RL  
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邮汇postal order||postal note （Am.）||post office order||money order 2x`# f0[  
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本票promissory note （P/N） ?n_Y_)9  
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押汇负责书||押汇保证书letter of hypothecation U2K>\/-~  
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副保||抵押品||付属担保物collateral security QGsUG_/_P  
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担保书trust receipt||letter of indemnity tw.%'oJ7  
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承兑||认付acceptance <x1(}x:u`  
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单张承兑general acceptance w%L0mH2]ng  
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有条件承兑qualified acceptance [y'jz~9c  
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附条件认付conditional acceptance {)`5*sd  
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部分认付partial acceptance   f)*}L?