[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。   1g5%Gr/0$5  
会计报表statement of account @;M( oFS9  
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往来帐目account current /cUcfe#X  
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现在往来帐||存款额current accout 33DP0OBL^  
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销货帐account sales 11}X2j~Ww  
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共同计算帐项joint account a33}CVG-e3  
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未决帐项outstanding account }BS.OK?  
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贷方帐项credit account||creditor account R:P'QM   
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借方帐项debit account||debtor account @*e|{;X]hy  

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应付帐||应付未付帐account payable N}b/;Y  
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应收帐||应收未收帐account receivable }&Un8Rg"h  
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新交易||新帐new account m.e+S,i  
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未决帐||老帐old account 2jV.\
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现金帐cash account 16ahU$@-  
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流水帐running account QPB@qx#@  
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暂记帐||未定帐suspense account NC'+-P'y  
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过期帐||延滞帐overdue account||pastdue account ef8_w6i  
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杂项帐户sundry account "} =RPc%
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详细帐单||明细表detail account \JmfQrBQ  
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呆帐bad account VQ wr8jXye  
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会计项目title of account W[Kv Qt3%  
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会计薄||帐薄account-book r*?rwtFtg  
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营业报告书||损益计算表account of budiness||business report ]gHxvT\E  
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借贷细帐||交验帐account rendered R-od
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明细帐account stated T.ZPpxY  
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与…银行开立一户头to open an account with Arvxl(R\4  
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与…银行建立交易to keep account with cfZG3"  
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继续记帐to keep account p1}Y|m!  
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与…有交易to have an account with $E=t 6WvA  
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作成会计帐||有往来帐项to make out an account with `D2wlyqO6  
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清算||清理债务to make up an account *7L*:g  
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清洁帐目||与…停止交易to close ones account with 2m`4B_g A  
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结帐to close an account H<$.AC\zn  
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清理未付款to ask an account||to demand an account V<} ^n  
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结清差额to balance the account with rWN#QL()*  
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清算to settle an account||to liquidate an account||to square an account FV[6">;
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审查帐目||监查帐目to audit an account * *?mZtF  
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检查帐目to examine an account h6*=Fn7C  
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转入A的帐户to charge the amount to As account N0s)Nao4  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one }@'xEx  
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为自己计算||独立帐目on ones own account m[^;H
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由某人收益并负风险on ones account and risk||for ones account and risk h3;Ij'  
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由某人负担for ones account||for account of one ,8uu,,c  
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按某人指示||列入某人帐户by order and for account of one a73b/_zZ=  
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列入5月份帐目for May account !W:QLOe6F  
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编入某中帐项下to pass to the account of||to place to the account of Kw'Dzz%kN  
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寄出清算书to send in an account||to send in render an account p!'
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支票薄cheque book ^ +{ ~ ^y7  
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支票陈票人cheque drawer %8o(x 0  
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持票人cheque holder U7crbj;c)d  
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不记名支票cheque to bearer||bearer cheque y8+?:=N.  
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记名支票||认人支票cheque to order 2L<TqC{,-  
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到期支票antedated cheque g8k
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未到期支票postdated cheque p'w[
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保付支票certified cheque * n!0  
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未获兑现支票，退票returned cheque La9@h"  
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横线支票crossed cheque G~esSL^G/  
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普通横线general crossing 1~`gfHI4  
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特别横线special crossing ptDA))7M/  
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空白支票blank cheque 41uSr 1  
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失效支票，过期支票stale cheque 6nq.~
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普通支票open cheque blPC"3}3Vd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cXCczqabv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kg@J.  
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支票换现金||兑现to cash a cheque He*L"VpWv  
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清理票款to clear a cheque 1`AE]  
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保证兑现to certify a cheque 1lQ10J  
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填写支票数额to fill up a cheque [eN{
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支票上划线to cross a cheque od fu7P_  
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开发支票to make out a cheque [P,nW/H  
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签发支票，开立支票to draw a cheque||to issue a cheque c2f$:XiM  
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透支支票to overdraw a cheque t*#&y:RG  
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背书支票to endorse a cheque O5?Eb  
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请付票款||清付票款to pay a cheque||to honour a cheque B" z5j  
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支票退票to dishonour a cheque n}?G!y
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拒付支票to refuse a cheque ||HIp9(3  
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拒付支票to stop payment of a cheque "tARJW  
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提示要求付款to present for payment . 6dT5x8u  
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见票即付持票人payable to bearer V1`|j  
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支付指定人payable to order y9hZ2iT  
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已过期||无效out of date||stale G |^X:+  
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请给出票人R/D||refer to drawer iGk{8Da<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hp4(f W  
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文字与数字不一致words and figures differ ;@ X  
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支票 !\O,dq  
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时间已过account closed nV*sdSt  
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更改处应加盖印章alterations require initials 12xP)*:$  
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时间已过effects not cleared k.[) R@0%  
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停止付款payment stopped RyWOiQk;  
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支票毁损cheque mutilated 'OW"*b  
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汇款||寄钱to remit||to send money 0a6z"K}  
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寄票供取款||支票支付to send a cheque for payment ~.`r(  
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寄款人a remitter |
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收款人a remittee cBR8HkP~  
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国外汇票foreign Bill a;T[%'in  
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国内汇票inland Bill fy>And*  
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跟单汇票documentary bill *[~o~e/YCb  
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空头汇票accommodation bill !"x7r e  
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原始汇票original bill <eFAI}=s  
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改写||换新票据renewed bill :htq%gPex9  
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即期汇票sight bill||bill on demand }Wche/g`  
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…days after date||…days after date…日后付款 ^0tf1pV2  
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…months after date||…months after date…月后付款 }wOpPN[4  
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见票后…日付款…days after sight||…days sight "$IXZ  
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见票后…月付款…months after sight||…months sight 1S(\2{Ylo  
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同组票据set of bills =GKS;d#/  
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单张汇票sola of exchange||sole of exchange MYhx'[4[3  
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远期汇票usance bill||bill at usance 4OOn,09  
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长期汇票long bill wLOQhviI^-  
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短期汇票short bill QOV}5 0  
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逾期汇票overdue bill 4g7ja  
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宽限日期days of grace .5Knbc  
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电汇telegraphic transfer （T.T） a;"Uz|rz  
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邮汇postal order||postal note （Am.）||post office order||money order @q&|MMLt  
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本票promissory note （P/N） \9]I#Ih}M  
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押汇负责书||押汇保证书letter of hypothecation kG)2%  
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副保||抵押品||付属担保物collateral security 3ar=1_Ar  
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担保书trust receipt||letter of indemnity ?&znUoB  
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承兑||认付acceptance FU
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单张承兑general acceptance %won=TG8  
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有条件承兑qualified acceptance GS\%mPZ  
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附条件认付conditional acceptance \bhOPK>w  
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部分认付partial acceptance   Wk@ eV\H71