[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。   OYt_i'Q  
会计报表statement of account >'q]ypA1  
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往来帐目account current 2bTS,N/>  
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现在往来帐||存款额current accout Z]Udx  
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销货帐account sales Ewr2popK  
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共同计算帐项joint account WgR%mm^  
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未决帐项outstanding account !y~nsy:&7x  
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贷方帐项credit account||creditor account dl8f]y#Q  
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借方帐项debit account||debtor account |-{e!&   
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应付帐||应付未付帐account payable kG5+kwV=:  
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应收帐||应收未收帐account receivable qzO
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新交易||新帐new account ^ op0" #B  
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未决帐||老帐old account e<=Nd,v4;  
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现金帐cash account {`*Fu/Upb  
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流水帐running account DVwB}W~  
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暂记帐||未定帐suspense account $Lbamg->E  
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过期帐||延滞帐overdue account||pastdue account ^fO9oPM|  
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杂项帐户sundry account y"7*u 3>"  
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详细帐单||明细表detail account Tr}XG  
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呆帐bad account fD\Fq'29{  
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会计项目title of account f>Ua7!b  
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会计薄||帐薄account-book RS&BS;  
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营业报告书||损益计算表account of budiness||business report qgfP6W$  
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借贷细帐||交验帐account rendered 9Qu(RbDqC  
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明细帐account stated #U wX~  
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与…银行开立一户头to open an account with +G"YQq'b  
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与…银行建立交易to keep account with nq>F_h  
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继续记帐to keep account !J@!2S9  
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与…有交易to have an account with zv;xxAX  
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作成会计帐||有往来帐项to make out an account with yw7
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清算||清理债务to make up an account +zLw%WD[l  
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清洁帐目||与…停止交易to close ones account with yVGf[~X  
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结帐to close an account |nLq 4.  
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清理未付款to ask an account||to demand an account {=Jo!t;f  
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结清差额to balance the account with EH M59s|B  
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清算to settle an account||to liquidate an account||to square an account W1)<!nwA  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account 8{i}^.p  
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转入A的帐户to charge the amount to As account mF+8 Q  
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以计帐方式付款to pay on account ]a~sJz!  
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代理某人||为某人on ones account||on account of one :p]e4|R  
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为自己计算||独立帐目on ones own account 9"gu>  
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由某人收益并负风险on ones account and risk||for ones account and risk 'OP0#`6`  
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由某人负担for ones account||for account of one +YW;63"
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按某人指示||列入某人帐户by order and for account of one VR&dy|5BO  
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列入5月份帐目for May account wi jO2F  
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编入某中帐项下to pass to the account of||to place to the account of GCO: !,1  
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寄出清算书to send in an account||to send in render an account L2EQ 9i'[  
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支票薄cheque book 0\ (:y^X  
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支票陈票人cheque drawer _[ Imwu}  
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持票人cheque holder ZnI15bsDx  
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不记名支票cheque to bearer||bearer cheque !\BZ_guz  
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记名支票||认人支票cheque to order L98T!5)  
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到期支票antedated cheque C7NSmZ  
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未到期支票postdated cheque 2m yxwA5  
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保付支票certified cheque ={oNY.(Q  
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未获兑现支票，退票returned cheque -W('^v_*  
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横线支票crossed cheque T&]-p:mg^  
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普通横线general crossing -9= DDoO  
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特别横线special crossing P%e7
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空白支票blank cheque oHx:["F  
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失效支票，过期支票stale cheque L@(. i  
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普通支票open cheque gUx}vE-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^{Mq J\S7H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `3T=z{HR9g  
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支票换现金||兑现to cash a cheque %BkE %ZcZ  
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清理票款to clear a cheque apa&'%7  
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保证兑现to certify a cheque `Uz.9_6  
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填写支票数额to fill up a cheque EZB0qZIp  
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支票上划线to cross a cheque ESV./~K  
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开发支票to make out a cheque 2Cp4aTGv#  
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签发支票，开立支票to draw a cheque||to issue a cheque {k.:DH)  
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透支支票to overdraw a cheque PM84Z@Y  
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背书支票to endorse a cheque j67a?0<C2U  
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请付票款||清付票款to pay a cheque||to honour a cheque /Kli C\  
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支票退票to dishonour a cheque rogy`mh\r2  
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拒付支票to refuse a cheque ++,I`x+p  
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拒付支票to stop payment of a cheque p)B/(%  
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提示要求付款to present for payment (k!7`<k!Y  
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见票即付持票人payable to bearer JR`$t~0t  
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支付指定人payable to order B;[ . u>f  
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已过期||无效out of date||stale #w|v.35%?  
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请给出票人R/D||refer to drawer CJN~
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Mu/(Xp62  
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文字与数字不一致words and figures differ m BvO<?ec  
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支票 0e0)1;t\  
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时间已过account closed =M-=94  
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更改处应加盖印章alterations require initials t!3s@  
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时间已过effects not cleared dz+!yE\f$  
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停止付款payment stopped G?@W;o)  
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支票毁损cheque mutilated :AlvWf$d  
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汇款||寄钱to remit||to send money BAXu\a-C_  
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寄票供取款||支票支付to send a cheque for payment "XxmiK  
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寄款人a remitter KwHN c\\  
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收款人a remittee %ZD]qaU 0  
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国外汇票foreign Bill h[qZM  
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国内汇票inland Bill Wap4:wT  
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跟单汇票documentary bill u-&V, *3l  
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空头汇票accommodation bill -4+'(3qr  
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原始汇票original bill _!zc <&~I  
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改写||换新票据renewed bill +o4o!;E)  
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即期汇票sight bill||bill on demand Hy:x.'i  
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…days after date||…days after date…日后付款 8K9HFT@yV  
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…months after date||…months after date…月后付款 yLLA:5Q1  
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见票后…日付款…days after sight||…days sight $/ "+t.ir3  
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见票后…月付款…months after sight||…months sight ^k %+ao  
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同组票据set of bills -"ZNkC=
 
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单张汇票sola of exchange||sole of exchange [V_
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远期汇票usance bill||bill at usance +&"
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长期汇票long bill U7f paxc-  
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短期汇票short bill jo"+_)]  
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逾期汇票overdue bill "K>!+<  
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宽限日期days of grace O<!^^7/h0  
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电汇telegraphic transfer （T.T） S|u5RU8*"|  
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邮汇postal order||postal note （Am.）||post office order||money order YVRE9  
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本票promissory note （P/N） HWoMzp5="3  
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押汇负责书||押汇保证书letter of hypothecation T5pc%%q  
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副保||抵押品||付属担保物collateral security [ui
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担保书trust receipt||letter of indemnity !Y^$rF-+  
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承兑||认付acceptance IP !zg|c,  
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单张承兑general acceptance E.VEW;=  
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有条件承兑qualified acceptance =8r,-3lC;  
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附条件认付conditional acceptance T?
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部分认付partial acceptance   p-g@cwOu