[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。   OB"QWdh  
会计报表statement of account ~" $9auQtC  
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往来帐目account current B3yn:=80  
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现在往来帐||存款额current accout 50'6l X(v,  
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销货帐account sales  {'X"9@  
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共同计算帐项joint account Dd{{d?;B  
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未决帐项outstanding account A"P1B]  
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贷方帐项credit account||creditor account ( Ni
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借方帐项debit account||debtor account RGxO
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应付帐||应付未付帐account payable %? iE3j!q  
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应收帐||应收未收帐account receivable )lW<:?k  
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新交易||新帐new account 4 A  
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未决帐||老帐old account 3+#bkG  
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现金帐cash account 6: M  
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流水帐running account aH>.o 1;  
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暂记帐||未定帐suspense account 8EP^M~rv  
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过期帐||延滞帐overdue account||pastdue account c[;I\g  
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杂项帐户sundry account MW&;{m?2(  
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详细帐单||明细表detail account 2R1W[,Ga!  
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呆帐bad account sDwSEg>#B  
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会计项目title of account apYf,"|9  
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会计薄||帐薄account-book O!|:
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营业报告书||损益计算表account of budiness||business report 3 =S.-  
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借贷细帐||交验帐account rendered ho0T$hB  
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明细帐account stated dM$]OAT  
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与…银行开立一户头to open an account with dvUJk<;w  
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与…银行建立交易to keep account with J\Sewg9  
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继续记帐to keep account 7?F0~[eGG  
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与…有交易to have an account with =>ignoeI  
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作成会计帐||有往来帐项to make out an account with *P9)M%  
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清算||清理债务to make up an account !d^5mati)T  
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清洁帐目||与…停止交易to close ones account with |2^cPnv?G&  
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结帐to close an account @y)fR.!)1$  
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清理未付款to ask an account||to demand an account _g 3hXsA  
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结清差额to balance the account with Z^s&]  
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清算to settle an account||to liquidate an account||to square an account :+Y+5:U]  
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审查帐目||监查帐目to audit an account He~)i)co  
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检查帐目to examine an account #jbo! wdg  

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转入A的帐户to charge the amount to As account -n+=[M  
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以计帐方式付款to pay on account FK{Vnj0  
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代理某人||为某人on ones account||on account of one R:fERj<s  
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为自己计算||独立帐目on ones own account \m bm$E+X  
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由某人收益并负风险on ones account and risk||for ones account and risk Lzm9K
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由某人负担for ones account||for account of one *S%~0=  
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按某人指示||列入某人帐户by order and for account of one )O;6S$z 9Y  
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列入5月份帐目for May account 62)Qr  
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编入某中帐项下to pass to the account of||to place to the account of bys5IOP{]o  
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寄出清算书to send in an account||to send in render an account pL2P .  
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支票薄cheque book a=@]Ov/  
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支票陈票人cheque drawer OYW:I1K<5  
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持票人cheque holder 6Uh_&?\%  
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不记名支票cheque to bearer||bearer cheque H.o=4[  
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记名支票||认人支票cheque to order D`c&Q4$:  
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到期支票antedated cheque 2S
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未到期支票postdated cheque wHuz~y6  
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保付支票certified cheque t4d^DZDh!  
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未获兑现支票，退票returned cheque M
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横线支票crossed cheque *q-VY[2  
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普通横线general crossing j82x$I*  
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特别横线special crossing `c)[aP{vN  
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空白支票blank cheque {F=`IE3)w  
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失效支票，过期支票stale cheque Vd;NT$S$  
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普通支票open cheque $Sgq7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;$vVYC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tISb
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支票换现金||兑现to cash a cheque fQxlYD'peb  
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清理票款to clear a cheque gb=tc`  
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保证兑现to certify a cheque F?Fxm*Wa/  
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填写支票数额to fill up a cheque  c`}YL4  
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支票上划线to cross a cheque F8J\#PW  
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开发支票to make out a cheque v2ab84 C*  
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签发支票，开立支票to draw a cheque||to issue a cheque 2]5ux!Lqln  
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透支支票to overdraw a cheque 6
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背书支票to endorse a cheque :m0pm@  
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请付票款||清付票款to pay a cheque||to honour a cheque BSY7un+`:  
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支票退票to dishonour a cheque /~+j[oB  
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拒付支票to refuse a cheque W . dm1  
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拒付支票to stop payment of a cheque 8p]Krs:  
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提示要求付款to present for payment oYX#VX  
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见票即付持票人payable to bearer tj:>o#D  
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支付指定人payable to order cKt8e^P  
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已过期||无效out of date||stale 0*:4@go0}i  
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请给出票人R/D||refer to drawer #.<(/D+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p"q4R2_/jh  
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文字与数字不一致words and figures differ X -5&c$hv  
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支票 5OX5\#Ux  
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时间已过account closed u )KtvC!  
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更改处应加盖印章alterations require initials N,u~ZEI  
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时间已过effects not cleared 2bt2h.a  
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停止付款payment stopped
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支票毁损cheque mutilated P7kb*
  
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汇款||寄钱to remit||to send money *dm?,~f%<  
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寄票供取款||支票支付to send a cheque for payment qlfYX8edZ  
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寄款人a remitter b<mxf\b  
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收款人a remittee e6WKZ~ vo  
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国外汇票foreign Bill b_T?jCyW  
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国内汇票inland Bill {^VvL'n  
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跟单汇票documentary bill Qc
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空头汇票accommodation bill ^#VyIF3q  
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原始汇票original bill Z:PsQ~M  
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改写||换新票据renewed bill -S"$S16D  
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即期汇票sight bill||bill on demand 6KD  
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…days after date||…days after date…日后付款 `
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…months after date||…months after date…月后付款 |?!Ew# w  
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见票后…日付款…days after sight||…days sight rI5)w_E?  
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见票后…月付款…months after sight||…months sight P!{ O<P  
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同组票据set of bills `V@{#+X  
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单张汇票sola of exchange||sole of exchange pNo<:p  

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远期汇票usance bill||bill at usance 9IKFrCO9,  
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长期汇票long bill r[zxb0YA  
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短期汇票short bill Nw}y_Qf{  
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逾期汇票overdue bill &UUIiQm~  
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宽限日期days of grace LXaT_3;  
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电汇telegraphic transfer （T.T） NamBJ\2E1[  
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邮汇postal order||postal note （Am.）||post office order||money order 2l#Ogn`k  
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本票promissory note （P/N） 'H2TwSbIXI  
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押汇负责书||押汇保证书letter of hypothecation -$L53i&R  
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副保||抵押品||付属担保物collateral security eOjoxnD-$  
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担保书trust receipt||letter of indemnity Qj?+R F6(  
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承兑||认付acceptance Mf%0Cx `  
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单张承兑general acceptance Y@N}XH<4R  
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有条件承兑qualified acceptance ~`c?&YixU  
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附条件认付conditional acceptance 5BCXI8Ox9x  
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部分认付partial acceptance   Cfu]umZLn