[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。   ?v Z5 ^k  
会计报表statement of account B=hJ* ;:p  
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往来帐目account current J.pe&1  
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现在往来帐||存款额current accout u^uo=/
 
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销货帐account sales KDy:A>_ G"  
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共同计算帐项joint account &Qq4xn+J  
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未决帐项outstanding account Nx"v|"  
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贷方帐项credit account||creditor account cRC)99H
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借方帐项debit account||debtor account *oz=k  
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应付帐||应付未付帐account payable {cBLm/C  
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应收帐||应收未收帐account receivable =rDIU&0Y  
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新交易||新帐new account )04lf*ti  
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未决帐||老帐old account eX>X=Ku  
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现金帐cash account DqHVc)9  
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流水帐running account IK-E{,iK
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暂记帐||未定帐suspense account $zBG19 [%  
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过期帐||延滞帐overdue account||pastdue account ZR'q.y[k)  
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杂项帐户sundry account 7o+!Gts]  
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详细帐单||明细表detail account WLWE%bDP  
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呆帐bad account q'?:{k$%  
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会计项目title of account t?]6>J_V  
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会计薄||帐薄account-book v}]x>f  
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营业报告书||损益计算表account of budiness||business report ,\DB8v6l\A  
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借贷细帐||交验帐account rendered Rhx7eU#&  
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明细帐account stated 2ezuP F  
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与…银行开立一户头to open an account with #Y}Hh7.<  
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与…银行建立交易to keep account with "\BP+AF  
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继续记帐to keep account n/@/yJ<EFi  
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与…有交易to have an account with =b%J@}m`&  
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作成会计帐||有往来帐项to make out an account with \-s) D#Y;r  
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清算||清理债务to make up an account ;6b#I$-J-  
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清洁帐目||与…停止交易to close ones account with % C 3jxt  
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结帐to close an account xk|$O a  
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清理未付款to ask an account||to demand an account 0"2 
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结清差额to balance the account with &YT7>z,  
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清算to settle an account||to liquidate an account||to square an account 2/7=@>|  
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审查帐目||监查帐目to audit an account "}OFwes
  
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检查帐目to examine an account D} .t  
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转入A的帐户to charge the amount to As account 44W3U~1  
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以计帐方式付款to pay on account p_z"Uwp  
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代理某人||为某人on ones account||on account of one CD&m4^X5D  
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为自己计算||独立帐目on ones own account *cf"l  
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由某人收益并负风险on ones account and risk||for ones account and risk n21$57`4  
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由某人负担for ones account||for account of one }-L@AC/\#  
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按某人指示||列入某人帐户by order and for account of one S!q}Pn  
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列入5月份帐目for May account |f:d72{Qr  
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编入某中帐项下to pass to the account of||to place to the account of O0{  
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寄出清算书to send in an account||to send in render an account ~1'468  
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支票薄cheque book BLH=:zb5  
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支票陈票人cheque drawer 'U"3'jh  
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持票人cheque holder #5C3S3e=  
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不记名支票cheque to bearer||bearer cheque #Q@6:bBzv  
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记名支票||认人支票cheque to order 8~)[d!'  
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到期支票antedated cheque T+nC>}*jgJ  
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未到期支票postdated cheque <M OL{jan  
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保付支票certified cheque >
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未获兑现支票，退票returned cheque 6J-
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横线支票crossed cheque A4Q)YY9~  
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普通横线general crossing Mto~ /  
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特别横线special crossing \Tf{ui  
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空白支票blank cheque ls"\YSq$  
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失效支票，过期支票stale cheque HA.NZkq.tV  
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普通支票open cheque l&sO?P[ /  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G2+)R^FSC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BQuliX&  
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支票换现金||兑现to cash a cheque tD~PvUJ  
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清理票款to clear a cheque &Rl3y\ r  
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保证兑现to certify a cheque QVG0>,+}$  
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填写支票数额to fill up a cheque hKH$AEHEU}  
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支票上划线to cross a cheque 27*(oT  
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开发支票to make out a cheque c6Yf"~TD0  
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签发支票，开立支票to draw a cheque||to issue a cheque j""y2c1  
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透支支票to overdraw a cheque =!g/2;-or  
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背书支票to endorse a cheque TJyH/C  
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请付票款||清付票款to pay a cheque||to honour a cheque z)ft3(!  
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支票退票to dishonour a cheque }1a<{
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拒付支票to refuse a cheque GCP{Z]u  
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拒付支票to stop payment of a cheque j[m_qohd7  
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提示要求付款to present for payment gqP-E  
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见票即付持票人payable to bearer inr%X
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支付指定人payable to order J{Y6fHFi  
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已过期||无效out of date||stale sorSyuG r  
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请给出票人R/D||refer to drawer YBYBOH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YMc8Q\*B  
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文字与数字不一致words and figures differ iGG6Myp-  
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支票 U0NOU#  
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时间已过account closed Zi 2o  
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更改处应加盖印章alterations require initials |ZvNH ~!  
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时间已过effects not cleared jP1$qhp  
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停止付款payment stopped aQ(`6DQv  
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支票毁损cheque mutilated kP)YgkE  
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汇款||寄钱to remit||to send money U{73Xax  
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寄票供取款||支票支付to send a cheque for payment {*N^C@  
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寄款人a remitter dSwm|kIa  

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收款人a remittee C1V# ?03eI  
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国外汇票foreign Bill 4py(R-8\  
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国内汇票inland Bill Xdc G0D^  
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跟单汇票documentary bill NjbwGcH%\  
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空头汇票accommodation bill 3@G;'|z  
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原始汇票original bill JX{KYU  
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改写||换新票据renewed bill L!gDFZr  
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即期汇票sight bill||bill on demand :lK4 db  
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…days after date||…days after date…日后付款 H>?F8R_iq  
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…months after date||…months after date…月后付款 a}>Dz 1R  
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见票后…日付款…days after sight||…days sight a=+T95ulDy  
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见票后…月付款…months after sight||…months sight gLIT;BK  
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同组票据set of bills h>wcT VF  
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单张汇票sola of exchange||sole of exchange r~8;kcu7  
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远期汇票usance bill||bill at usance cXN _*%  
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长期汇票long bill ?z/Vgk+9|  
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短期汇票short bill )`8pd 7<.  
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逾期汇票overdue bill \ZD[!w7  
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宽限日期days of grace >t3'_cBC!  
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电汇telegraphic transfer （T.T） KrKu7]If6#  
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邮汇postal order||postal note （Am.）||post office order||money order 7>i2OBkAhB  
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本票promissory note （P/N） 0oU=RbC  
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押汇负责书||押汇保证书letter of hypothecation [pgZbOIN37  
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副保||抵押品||付属担保物collateral security %f&< wC  
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担保书trust receipt||letter of indemnity C3VLV&wF  
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承兑||认付acceptance t
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单张承兑general acceptance PRs@zkO  
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有条件承兑qualified acceptance 1u}nm;3  
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附条件认付conditional acceptance SEF6B45}1  
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部分认付partial acceptance   GsV4ZZ