[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。   )"&-vg<  
会计报表statement of account ?fXg_?+{'g  
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往来帐目account current ]b'K BAMy  
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现在往来帐||存款额current accout RT9fp(6*  
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销货帐account sales YM 7P!8Gc  
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共同计算帐项joint account |O+R%'z'<  
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未决帐项outstanding account CLQ\Is^]  
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贷方帐项credit account||creditor account r4J4|&y m  
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借方帐项debit account||debtor account csRba;Z[  
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应付帐||应付未付帐account payable xO/44D  
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应收帐||应收未收帐account receivable _]j=[|q 9  
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新交易||新帐new account cAVe(:k)  
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未决帐||老帐old account )lB-D;3[_  
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现金帐cash account *fSa8CV  
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流水帐running account [<wy@W  
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暂记帐||未定帐suspense account @{+*ea7M(`  
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过期帐||延滞帐overdue account||pastdue account <u->hT  
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杂项帐户sundry account @VxBURZ?  
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详细帐单||明细表detail account 1;? L:A  
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呆帐bad account eH qf3f   
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会计项目title of account B-@f.NO/s  

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会计薄||帐薄account-book P-+^YN,  
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营业报告书||损益计算表account of budiness||business report :^l*_v{  
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借贷细帐||交验帐account rendered *}[@*  
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明细帐account stated 0n(Q@O  
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与…银行开立一户头to open an account with i>!f|<  
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与…银行建立交易to keep account with |/p^e  
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继续记帐to keep account gO$!_!@LM  
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与…有交易to have an account with :+-s7'!4  
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作成会计帐||有往来帐项to make out an account with 9cj=CuE  
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清算||清理债务to make up an account pl7!O9bo  
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清洁帐目||与…停止交易to close ones account with =)y=M!T2  
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结帐to close an account fE^rTUtn  
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清理未付款to ask an account||to demand an account nR ,j1IUF  
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结清差额to balance the account with Llg[YBJ7>  
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清算to settle an account||to liquidate an account||to square an account *[ A%tj%  
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审查帐目||监查帐目to audit an account A\ LTAp(I  
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检查帐目to examine an account }l_) d  
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转入A的帐户to charge the amount to As account 4}=]QQoE  
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以计帐方式付款to pay on account r,0> 40^  
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代理某人||为某人on ones account||on account of one ! .!qJ%  
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为自己计算||独立帐目on ones own account w3B*%x)  
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由某人收益并负风险on ones account and risk||for ones account and risk Ag}>gbz~G  
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由某人负担for ones account||for account of one s8 3_Bd  
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按某人指示||列入某人帐户by order and for account of one qzmY]N+w|  
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列入5月份帐目for May account x'n J _0  
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编入某中帐项下to pass to the account of||to place to the account of +tlTH K  
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寄出清算书to send in an account||to send in render an account ud!iy  
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支票薄cheque book FFP>Y*v(  
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支票陈票人cheque drawer ?hsOhUs(5  
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持票人cheque holder %mh K
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不记名支票cheque to bearer||bearer cheque Tz erAX^  
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记名支票||认人支票cheque to order +KXg&A /^  
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到期支票antedated cheque c7
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未到期支票postdated cheque u;;]S!:M  
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保付支票certified cheque rhwY5FD?  
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未获兑现支票，退票returned cheque IP/ zFbc  
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横线支票crossed cheque Z!7#"wO9+V  
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普通横线general crossing 3($%AGKJ  
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特别横线special crossing 1k3wBc5<  
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空白支票blank cheque fQ'P2$  
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失效支票，过期支票stale cheque D />REC^
 
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普通支票open cheque 3RZP 12x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /`?i&\C3r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W9t%:wF  
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支票换现金||兑现to cash a cheque ePP-&V"`"  
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清理票款to clear a cheque /}]X3ng  
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保证兑现to certify a cheque +8]}'6m  
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填写支票数额to fill up a cheque yOxJx7uD  
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支票上划线to cross a cheque 9@nX 6\,  
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开发支票to make out a cheque D"El6<3)h  
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签发支票，开立支票to draw a cheque||to issue a cheque C6Ap  4  
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透支支票to overdraw a cheque _1VtVfiZ{  
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背书支票to endorse a cheque q*SX.A>YR  
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请付票款||清付票款to pay a cheque||to honour a cheque aF1pq  
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支票退票to dishonour a cheque  O%AQ'['  
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拒付支票to refuse a cheque 3(Kj|u  
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拒付支票to stop payment of a cheque L5Rj;qhi  
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提示要求付款to present for payment AfpB=3  
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见票即付持票人payable to bearer ~T7\lJ{%G  
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支付指定人payable to order r4D*$H-rR  
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已过期||无效out of date||stale bm*Ell\a.  
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请给出票人R/D||refer to drawer V) V\M6  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8q{ %n   
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文字与数字不一致words and figures differ %Ak"d+OH4  
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支票 c7.%Bn,  
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时间已过account closed [vV]lWOp'  
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更改处应加盖印章alterations require initials $q);xs  
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时间已过effects not cleared 422d4Zu  
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停止付款payment stopped ZG+8kt!w  
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支票毁损cheque mutilated //S/pCqED  
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汇款||寄钱to remit||to send money 8`l bKV  
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寄票供取款||支票支付to send a cheque for payment _0p8FhNt  
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寄款人a remitter KfD=3h=  
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收款人a remittee l0N~mes  
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国外汇票foreign Bill <=2\xJfxB  
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国内汇票inland Bill },<(VhP  
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跟单汇票documentary bill L|O[u^  
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空头汇票accommodation bill gD`|N@W$5  
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原始汇票original bill .=@xTJh  
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改写||换新票据renewed bill 84(NylZ  
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即期汇票sight bill||bill on demand #_oN.1u57  
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…days after date||…days after date…日后付款 [\|`C4@3a  
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…months after date||…months after date…月后付款 VS.~gHx  
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见票后…日付款…days after sight||…days sight N>a. dYXr  
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见票后…月付款…months after sight||…months sight YF)uAJAk  
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同组票据set of bills ;iB9\p$
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单张汇票sola of exchange||sole of exchange :`jB1rI  
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远期汇票usance bill||bill at usance 1:Sq?=&  
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长期汇票long bill 5)@U pcjUA  
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短期汇票short bill [{&GMc   
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逾期汇票overdue bill PH1jN?OEwZ  
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宽限日期days of grace Y| dw>qO  
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电汇telegraphic transfer （T.T） d~QZcR  
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邮汇postal order||postal note （Am.）||post office order||money order )i^+=TZq  
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本票promissory note （P/N）  8MZ: =  
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押汇负责书||押汇保证书letter of hypothecation W Te1E,M  
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副保||抵押品||付属担保物collateral security V\m51H1mqo  
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担保书trust receipt||letter of indemnity 8ioxb`U  
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承兑||认付acceptance Q2LAXTF]y  
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单张承兑general acceptance .4%6_`E  
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有条件承兑qualified acceptance +eVm+4WK  
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附条件认付conditional acceptance 8eDKN9kq  
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部分认付partial acceptance   ,AuejMd