[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。   s:I^AL5  
会计报表statement of account ;)"r^M)):  
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往来帐目account current 5XFhjVmEL  
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现在往来帐||存款额current accout 4J94iI>S.l  
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销货帐account sales iO<O2A.F  
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共同计算帐项joint account zx#d_SVi  
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未决帐项outstanding account #z~D1Zl  
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贷方帐项credit account||creditor account }@1LFZx
 
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借方帐项debit account||debtor account ELY$ ]^T  
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应付帐||应付未付帐account payable -#rFCfPy^  
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应收帐||应收未收帐account receivable 4XX21<yn  
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新交易||新帐new account V :d/;~  
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未决帐||老帐old account }c&Zv#iO6  
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现金帐cash account s2w.V O  
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流水帐running account <`6-J `.  
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暂记帐||未定帐suspense account z %mM#X  
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过期帐||延滞帐overdue account||pastdue account 9W'#4  
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杂项帐户sundry account @i WIgL  
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详细帐单||明细表detail account A:
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呆帐bad account fa<83<.D  
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会计项目title of account Fnll&TF  
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会计薄||帐薄account-book }Qg9l|  
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营业报告书||损益计算表account of budiness||business report .F 3v)  
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借贷细帐||交验帐account rendered 7b'XQ/rs  
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明细帐account stated $!KV]]  
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与…银行开立一户头to open an account with % YU(,83(+  
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与…银行建立交易to keep account with Ij{{Z;o3  
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继续记帐to keep account +s_@964  
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与…有交易to have an account with &t%ICz&3  
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作成会计帐||有往来帐项to make out an account with bk#u0N  
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清算||清理债务to make up an account xE4T\%-K  
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清洁帐目||与…停止交易to close ones account with d!w32Y,.  
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结帐to close an account eFZ`0
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清理未付款to ask an account||to demand an account "kf7??Z  
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结清差额to balance the account with V^?
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清算to settle an account||to liquidate an account||to square an account T[ky7\  
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审查帐目||监查帐目to audit an account L`];i8=I  
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检查帐目to examine an account Dr`A4LnqY  
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转入A的帐户to charge the amount to As account _3kAN.g  
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以计帐方式付款to pay on account ?t? !)#X  
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代理某人||为某人on ones account||on account of one OP``g/x)  
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为自己计算||独立帐目on ones own account ?vM{9!M  
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由某人收益并负风险on ones account and risk||for ones account and risk mezP"N=L~  
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由某人负担for ones account||for account of one !k%Vw18  
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按某人指示||列入某人帐户by order and for account of one Etn]e;z4  
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列入5月份帐目for May account *|hICTWL  
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编入某中帐项下to pass to the account of||to place to the account of 0H;dA1
  
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寄出清算书to send in an account||to send in render an account kZf 7  
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支票薄cheque book vWzNsWPK"{  
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支票陈票人cheque drawer Gf]oRNP,N  
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持票人cheque holder lm-ubzJN  

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不记名支票cheque to bearer||bearer cheque  '6 w|z^  
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记名支票||认人支票cheque to order b*.)m  
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到期支票antedated cheque PS \QbA  
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未到期支票postdated cheque T| 9Yo=UK%  
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保付支票certified cheque <J`_Qc8C  
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未获兑现支票，退票returned cheque :gQc@)jZ(*  
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横线支票crossed cheque /Tv< l  
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普通横线general crossing oqE h_[.  
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特别横线special crossing /[{?zS{  
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空白支票blank cheque |#!25qAT  
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失效支票，过期支票stale cheque .@=d I  
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普通支票open cheque _>3GNvS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TR ]l P<m  
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支票换现金||兑现to cash a cheque hoU&'P8  
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清理票款to clear a cheque [~jhOv^  
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保证兑现to certify a cheque eZg31.  
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填写支票数额to fill up a cheque pCpj#+|_)  
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支票上划线to cross a cheque lzxn} TO}  
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开发支票to make out a cheque zb;2xTH+  
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签发支票，开立支票to draw a cheque||to issue a cheque <GoE2a4Va  
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透支支票to overdraw a cheque d(]LRIn~1  
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背书支票to endorse a cheque ~t#'X8.)  
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请付票款||清付票款to pay a cheque||to honour a cheque Gg-<3z  
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支票退票to dishonour a cheque "BzRLg!J
 
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拒付支票to refuse a cheque F92n)*[  
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拒付支票to stop payment of a cheque $s ) ^zm~  
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提示要求付款to present for payment x#ouR+<  
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见票即付持票人payable to bearer w5&UG/z%l  
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支付指定人payable to order {8UBxFIM(  
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已过期||无效out of date||stale nbOMtK  
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请给出票人R/D||refer to drawer o>W}1_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KIuYWr7&  
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文字与数字不一致words and figures differ ~xXB !K~C  
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支票 T!/$@]%\7  
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时间已过account closed 57HMWlg  
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更改处应加盖印章alterations require initials .[CXW2k  
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时间已过effects not cleared z3a te^PJF  
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停止付款payment stopped O>'o;0  
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支票毁损cheque mutilated Oys.8%+ P  
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汇款||寄钱to remit||to send money }3vB_0[r  
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寄票供取款||支票支付to send a cheque for payment ]YwIuz6]  
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寄款人a remitter 6!+"7r6  
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收款人a remittee La3f{;|u5M  
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国外汇票foreign Bill ^t #]E#  
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国内汇票inland Bill 8mx5K-/,y^  
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跟单汇票documentary bill BHU(
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空头汇票accommodation bill !fz`O>-mZ  
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原始汇票original bill [[TB.'k  
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改写||换新票据renewed bill .R:eN&Y8y  
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即期汇票sight bill||bill on demand 93YD\R+q  
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…days after date||…days after date…日后付款 [IW@mn>  
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…months after date||…months after date…月后付款 z*x6V0'yt  
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见票后…日付款…days after sight||…days sight b6Ntt
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见票后…月付款…months after sight||…months sight : l]>nF4  
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同组票据set of bills P.[>x  
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单张汇票sola of exchange||sole of exchange yy#Xs:/  
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远期汇票usance bill||bill at usance O<%U*:B  
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长期汇票long bill h`n>6I  
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短期汇票short bill [N$@nA-d  
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逾期汇票overdue bill ] c'owj  
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宽限日期days of grace jCa{WV:K}  
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电汇telegraphic transfer （T.T） ?X:RrZ:/  
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邮汇postal order||postal note （Am.）||post office order||money order xw?G?(WO  
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本票promissory note （P/N） J4co@=AJ  
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押汇负责书||押汇保证书letter of hypothecation Lnj5EY er  
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副保||抵押品||付属担保物collateral security =h&^X>!  
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担保书trust receipt||letter of indemnity zR5D)`Ph
 
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承兑||认付acceptance 61C&vm  
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单张承兑general acceptance '7=*n_l  
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有条件承兑qualified acceptance [hiOFmMJZ-  
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附条件认付conditional acceptance $[1 M2>[  
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部分认付partial acceptance   h knobk