[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。   K^t?gt@k}  
会计报表statement of account  StYzGJ  
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往来帐目account current zX7q:Pt  
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现在往来帐||存款额current accout {w^uWR4f  
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销货帐account sales [{&jr]w`|  
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共同计算帐项joint account 
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未决帐项outstanding account \.s`n2.w  
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贷方帐项credit account||creditor account G{ mC7@  
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借方帐项debit account||debtor account X Y+y}D %  
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应付帐||应付未付帐account payable 5^)_B;.f  
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应收帐||应收未收帐account receivable E(L<L1:"  
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新交易||新帐new account [>w%CY<Fd  
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未决帐||老帐old account Dl;d33  
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现金帐cash account u3ds QU  
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流水帐running account WD?Jk9_F  
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暂记帐||未定帐suspense account *W^=XbG  
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过期帐||延滞帐overdue account||pastdue account _+zVpZ  
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杂项帐户sundry account yDtOpM8<{  
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详细帐单||明细表detail account %3,xaVN  
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呆帐bad account %N{sD[^  
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会计项目title of account .;slrg(5F  
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会计薄||帐薄account-book /c^e&D  
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营业报告书||损益计算表account of budiness||business report *8206[y  
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借贷细帐||交验帐account rendered r|bPR !0  
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明细帐account stated R~o?X^^O  
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与…银行开立一户头to open an account with 6Yu8ReuL  
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与…银行建立交易to keep account with MZ.Jk
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继续记帐to keep account YRl2e`&jt  
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与…有交易to have an account with u+N[Cgh  
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作成会计帐||有往来帐项to make out an account with K.k=\N  
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清算||清理债务to make up an account y3lsAe#  
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清洁帐目||与…停止交易to close ones account with (RQ kwu/  
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结帐to close an account >qOhzbAH{<  
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清理未付款to ask an account||to demand an account 6g)21Mh#  
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结清差额to balance the account with 0-7xcF@s  
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清算to settle an account||to liquidate an account||to square an account yPW?%7 h  
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审查帐目||监查帐目to audit an account mIt=r_
  
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检查帐目to examine an account XB2[{XH,  
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转入A的帐户to charge the amount to As account ZPHB$]ri  
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以计帐方式付款to pay on account N,L$+wm  
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代理某人||为某人on ones account||on account of one |-bAzt  
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为自己计算||独立帐目on ones own account ry0P\wY}  
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由某人收益并负风险on ones account and risk||for ones account and risk r$d,ChzQn?  
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由某人负担for ones account||for account of one )cxLpTr  
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按某人指示||列入某人帐户by order and for account of one HJ~0_n&  
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列入5月份帐目for May account >|IUjv2L  
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编入某中帐项下to pass to the account of||to place to the account of :(ni/,~Q  
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寄出清算书to send in an account||to send in render an account  |L wn<y  
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支票薄cheque book d|I?%LX0p  
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支票陈票人cheque drawer I8M^]+c  
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持票人cheque holder s)}EMDY  
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不记名支票cheque to bearer||bearer cheque o?><(A|  
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记名支票||认人支票cheque to order bYwe/sR  
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到期支票antedated cheque r<pt_Cd  
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未到期支票postdated cheque @T)>akEOt  
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保付支票certified cheque gs Vm)mkd  
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未获兑现支票，退票returned cheque #R#|hw  
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横线支票crossed cheque Rip[  
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普通横线general crossing %$=}ePD  
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特别横线special crossing zqm/<]A*l  
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空白支票blank cheque z c7P2@  
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失效支票，过期支票stale cheque 236,o {9e  
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普通支票open cheque (^4V]N&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fce~a\y0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sdn4y(&TP  
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支票换现金||兑现to cash a cheque oPCtLz}z  
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清理票款to clear a cheque *[SOz)  
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保证兑现to certify a cheque ?\7$63gBH  
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填写支票数额to fill up a cheque 'W2B**}  
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支票上划线to cross a cheque w#Di  
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开发支票to make out a cheque 2:4:Q[{A  
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签发支票，开立支票to draw a cheque||to issue a cheque aR0'$*3E  
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透支支票to overdraw a cheque Uxl7O4J@H  
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背书支票to endorse a cheque .WV5Gf)  
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请付票款||清付票款to pay a cheque||to honour a cheque $YztLcn  

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支票退票to dishonour a cheque dtDT^~  
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拒付支票to refuse a cheque 4 !k0  
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拒付支票to stop payment of a cheque } VDJ  
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提示要求付款to present for payment ^2}p %j>  
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见票即付持票人payable to bearer {V~Gr  
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支付指定人payable to order }z8HS< #Q  
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已过期||无效out of date||stale w@ =Uf7  
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请给出票人R/D||refer to drawer Qape DU;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Fxr$j\bm  
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文字与数字不一致words and figures differ 60 z =bd]  
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时间已过account closed %>G(2)Fb\\  
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更改处应加盖印章alterations require initials z3:tSjF  
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时间已过effects not cleared 6X@$xe847[  
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停止付款payment stopped d]*a:>58  
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支票毁损cheque mutilated tM$w0Cj  
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汇款||寄钱to remit||to send money *l
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寄票供取款||支票支付to send a cheque for payment TEK]$%2  
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寄款人a remitter _K?{DnT
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收款人a remittee VHlN;6Qlff  
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国外汇票foreign Bill / ao|v  
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国内汇票inland Bill 5Cp6$V|/kv  
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跟单汇票documentary bill v?U;o&L(  
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空头汇票accommodation bill )B!64'|M  
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原始汇票original bill (6Y.|u]bq  
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改写||换新票据renewed bill s|O4>LsG  
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即期汇票sight bill||bill on demand |4_[wX r  
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…days after date||…days after date…日后付款 <y!(X"n`  
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…months after date||…months after date…月后付款 UWPzRk#s"  
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见票后…日付款…days after sight||…days sight B=;pwX  
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见票后…月付款…months after sight||…months sight C}D\^(nLu.  
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同组票据set of bills "/~KB~bB  
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单张汇票sola of exchange||sole of exchange _enS_R  
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远期汇票usance bill||bill at usance KrzIL[;2o  
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长期汇票long bill KM&bu='L^  
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短期汇票short bill &f_ua)cyY  
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逾期汇票overdue bill U3rpmml  
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宽限日期days of grace eZ`x[g%1  
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电汇telegraphic transfer （T.T） {u@w^ hZ$  
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邮汇postal order||postal note （Am.）||post office order||money order rpn&.#KS  

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本票promissory note （P/N） C
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押汇负责书||押汇保证书letter of hypothecation ~X2 cTG
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副保||抵押品||付属担保物collateral security em,j>qp  
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担保书trust receipt||letter of indemnity S<=
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承兑||认付acceptance oaMh5FPy  
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单张承兑general acceptance q%\rj?U_  
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有条件承兑qualified acceptance >#8J@=iuqv  
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附条件认付conditional acceptance !PuW6  
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部分认付partial acceptance   O}cg1Q8p