[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。   :mW< E  
会计报表statement of account n,2   
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往来帐目account current o+7)cI  
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现在往来帐||存款额current accout 6dV )pJd  
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销货帐account sales %,~?;JAj  
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共同计算帐项joint account YO$D-  
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未决帐项outstanding account y<E];ub  
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贷方帐项credit account||creditor account #[bL9R5NC  
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借方帐项debit account||debtor account 9K/EteS
 
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应付帐||应付未付帐account payable lz~^*\ F  
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应收帐||应收未收帐account receivable ]}XDDPbZ}  
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新交易||新帐new account Z%]K,9K
 
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未决帐||老帐old account $t):r@L  
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现金帐cash account tr[}F7n9  
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流水帐running account pqb'L]  
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暂记帐||未定帐suspense account hhy+bA}  
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过期帐||延滞帐overdue account||pastdue account i
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杂项帐户sundry account Z)`)9]*  
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详细帐单||明细表detail account "=Br&FN{|  
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呆帐bad account 8Agg%*Qs}  
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会计项目title of account MN
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会计薄||帐薄account-book `pfIgryns  
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营业报告书||损益计算表account of budiness||business report UY< PiP  
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借贷细帐||交验帐account rendered S\A/*!%~y  
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明细帐account stated h !^= c  
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与…银行开立一户头to open an account with : >1nkm&Eg  
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与…银行建立交易to keep account with dJ"M#
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继续记帐to keep account VzP az\e  
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与…有交易to have an account with ;+9OzF ;  
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作成会计帐||有往来帐项to make out an account with YZol4q|ic  
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清算||清理债务to make up an account ~non_pJ  
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清洁帐目||与…停止交易to close ones account with bv+u7B6,  
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结帐to close an account =
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清理未付款to ask an account||to demand an account [9; @1I<x  
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结清差额to balance the account with *1)>He$qL  
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清算to settle an account||to liquidate an account||to square an account a1Fx|#! mq  
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审查帐目||监查帐目to audit an account (S[z  
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检查帐目to examine an account /"{d2  
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转入A的帐户to charge the amount to As account *6Wiq5M>.  
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以计帐方式付款to pay on account &K^0PzWWof  
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代理某人||为某人on ones account||on account of one {2\Y%Y'}*  
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为自己计算||独立帐目on ones own account &G{GLP?H  
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由某人收益并负风险on ones account and risk||for ones account and risk `ecseBn3d  
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由某人负担for ones account||for account of one ]J7qs
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按某人指示||列入某人帐户by order and for account of one !>`Q]M`  
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列入5月份帐目for May account 3smk
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编入某中帐项下to pass to the account of||to place to the account of ;n&95t1$  

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寄出清算书to send in an account||to send in render an account J/1kJ@5  
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支票薄cheque book DB vM.'b$  
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支票陈票人cheque drawer "K{_?M`;e  
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持票人cheque holder h&"9v~  
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不记名支票cheque to bearer||bearer cheque Aztrq  
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记名支票||认人支票cheque to order }k-V(  
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到期支票antedated cheque *yZ6"  
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未到期支票postdated cheque 6h9(u7(-N  
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保付支票certified cheque EX)&|2w  
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未获兑现支票，退票returned cheque ,TBOEu."4  
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横线支票crossed cheque '54\!yQ<{  
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普通横线general crossing 1/$PxQ  
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特别横线special crossing ^J^,@Hf_  
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空白支票blank cheque '
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失效支票，过期支票stale cheque oU=vl!\J  
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普通支票open cheque 3?
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TFXBN.?9T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qvn.uujYS  
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支票换现金||兑现to cash a cheque "L3mW=!*  
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清理票款to clear a cheque F`g(vD>  
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保证兑现to certify a cheque um,f!ho-U  
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填写支票数额to fill up a cheque 7d;|?R-8D  
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支票上划线to cross a cheque BqNsW (+  
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开发支票to make out a cheque W 3le)&  
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签发支票，开立支票to draw a cheque||to issue a cheque k8D_  
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透支支票to overdraw a cheque ovKM;cRs/  
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背书支票to endorse a cheque GRcPzneiz  
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请付票款||清付票款to pay a cheque||to honour a cheque Tz1^"tx9  
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支票退票to dishonour a cheque ,ua1sTgQ  
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拒付支票to refuse a cheque D40 vCax^J  
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拒付支票to stop payment of a cheque Go%Z^pF3CO  
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提示要求付款to present for payment -P
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见票即付持票人payable to bearer AQ)gj$ m3  
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支付指定人payable to order q;68tEupR  
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已过期||无效out of date||stale <&\ng^Z$  
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请给出票人R/D||refer to drawer y-hTTd"{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5Cdn j  
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文字与数字不一致words and figures differ YYT;a$GTo  
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支票 ,SIS
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时间已过account closed |[rn/  
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更改处应加盖印章alterations require initials "lt<$.  
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时间已过effects not cleared @1oX&#  
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停止付款payment stopped DQ8/]Z{H  
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支票毁损cheque mutilated J'2 Y rn  
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汇款||寄钱to remit||to send money ;87PP7~  
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寄票供取款||支票支付to send a cheque for payment WD%(RC"Q  
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寄款人a remitter N'y<<tTA
 
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收款人a remittee \HB fM&  
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国外汇票foreign Bill `LoRudf_`  
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国内汇票inland Bill 4AL,=C3  
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跟单汇票documentary bill 7KiraKb|  
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空头汇票accommodation bill KGDN)@D  
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原始汇票original bill u)h {"pP  
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改写||换新票据renewed bill {$EX :ID  
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即期汇票sight bill||bill on demand [>`.,k  
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…days after date||…days after date…日后付款 _886>^b@  
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…months after date||…months after date…月后付款 #rW -jW=A  
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见票后…日付款…days after sight||…days sight ,(oolx"Xa  
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见票后…月付款…months after sight||…months sight CSjd&G*ZB  
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同组票据set of bills sh,4n{+  
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单张汇票sola of exchange||sole of exchange W`LG.`JW  
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远期汇票usance bill||bill at usance Gfx!.[Y  
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长期汇票long bill O_s/BoB@  
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短期汇票short bill C<C^7-5  
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逾期汇票overdue bill =ZoNkj/^,  
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宽限日期days of grace [A,!3BN  
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电汇telegraphic transfer （T.T） Uun0FCA>  
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邮汇postal order||postal note （Am.）||post office order||money order F~fN7<9R  
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本票promissory note （P/N） 'rXf  
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押汇负责书||押汇保证书letter of hypothecation O)R}|  
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副保||抵押品||付属担保物collateral security _8SB+s*  
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担保书trust receipt||letter of indemnity k!z.6di  
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承兑||认付acceptance Uv?^qe0=  
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单张承兑general acceptance TWRnty-C  
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有条件承兑qualified acceptance >'m&/&h  
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附条件认付conditional acceptance :%28*fl  
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部分认付partial acceptance   f]sR4mhO