[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。   &y_t,8>5  
会计报表statement of account b~.$1oZ  
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往来帐目account current s,_+5ukv  
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现在往来帐||存款额current accout goR_\b SU  
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销货帐account sales >v,X:B?+FL  
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共同计算帐项joint account RC7F/|w.z  
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未决帐项outstanding account [],[LkS  
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贷方帐项credit account||creditor account -)-:rRx-  
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借方帐项debit account||debtor account e,OXngC  
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应付帐||应付未付帐account payable ](oeMl18R  
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应收帐||应收未收帐account receivable }P2*MrkcHB  
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新交易||新帐new account VY/r2o#  
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未决帐||老帐old account Cnpl0rV~5  
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现金帐cash account >XZ2w_  
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流水帐running account -AnJLFY  
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暂记帐||未定帐suspense account eZ
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过期帐||延滞帐overdue account||pastdue account tDAX pi(  
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杂项帐户sundry account R]od/
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详细帐单||明细表detail account u YTyR;a  
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呆帐bad account rDaiA
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会计项目title of account @ &c@  
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会计薄||帐薄account-book @
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营业报告书||损益计算表account of budiness||business report F[ ^ p~u{  
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借贷细帐||交验帐account rendered '&/Y}]  
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明细帐account stated ^-#:T  
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与…银行开立一户头to open an account with F8m@mh*8>  
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与…银行建立交易to keep account with ^sZHy4-yK#  
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继续记帐to keep account x@@k_'~t%  
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与…有交易to have an account with 6l?KX  
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作成会计帐||有往来帐项to make out an account with . =A|  
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清算||清理债务to make up an account 3Z)vJC9'  
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清洁帐目||与…停止交易to close ones account with 0Ioa;XgOn  
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结帐to close an account 7^8<[8  
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清理未付款to ask an account||to demand an account == i?lbj  
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结清差额to balance the account with H"g p  
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清算to settle an account||to liquidate an account||to square an account  Et0;1  
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审查帐目||监查帐目to audit an account A=k{Rl{LA  
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检查帐目to examine an account ('p~h-9Vi  
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转入A的帐户to charge the amount to As account *9Nq^ +  
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以计帐方式付款to pay on account ) crhF9!4  
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代理某人||为某人on ones account||on account of one DP ZG_{3D  
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为自己计算||独立帐目on ones own account Hi<5jl  
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由某人收益并负风险on ones account and risk||for ones account and risk !8O*)=RA  
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由某人负担for ones account||for account of one _YW1Mk1  
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按某人指示||列入某人帐户by order and for account of one =X11x)]F9  
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列入5月份帐目for May account Xo>P?^c4?  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account /K"koV;  
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支票薄cheque book ~ b;%J:  
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支票陈票人cheque drawer uf (`I  
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持票人cheque holder DDT)l+:XP  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order t3.;W/0_  
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到期支票antedated cheque i:wTPR  
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未到期支票postdated cheque o })k@-oL  
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保付支票certified cheque x8xSA*@k  
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未获兑现支票，退票returned cheque GpV
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横线支票crossed cheque _6v|k}tW'Y  
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普通横线general crossing FOxMt;|M  
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特别横线special crossing ]42bd  
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空白支票blank cheque fGDR<t3yiQ  
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失效支票，过期支票stale cheque 2`qO'V3Q  
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普通支票open cheque m?I$XAE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8C1 'g7A<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `,XCD-R^  
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支票换现金||兑现to cash a cheque 2JNO@  
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清理票款to clear a cheque }!=}g|z#|  
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保证兑现to certify a cheque {[~cQgCI  
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填写支票数额to fill up a cheque DK8eFyG^2  
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支票上划线to cross a cheque :<$B o  
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开发支票to make out a cheque NjT#p8d X  
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签发支票，开立支票to draw a cheque||to issue a cheque ^B[%|{cO  
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透支支票to overdraw a cheque 5fpBzn$  

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背书支票to endorse a cheque FwU*]wx|{  

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请付票款||清付票款to pay a cheque||to honour a cheque \wW'Hk=  
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支票退票to dishonour a cheque QIl![%   
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拒付支票to refuse a cheque O&=40"Dr  
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拒付支票to stop payment of a cheque =*f>vrme  
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提示要求付款to present for payment E8]PV,#xY  
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见票即付持票人payable to bearer CV<@Rg oa  
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支付指定人payable to order Wj N0KA  
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已过期||无效out of date||stale **I9Nw!IH  
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请给出票人R/D||refer to drawer k &\YfE3*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -BWkPq!  
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文字与数字不一致words and figures differ 1
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支票 \-c8/=  
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时间已过account closed PPCZT3c=  
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更改处应加盖印章alterations require initials vfT<%Kl!'  
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时间已过effects not cleared <DS+"#  
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停止付款payment stopped 06bl$%  
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支票毁损cheque mutilated NEQcEUd?  
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汇款||寄钱to remit||to send money :)nn/[>fC  
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寄票供取款||支票支付to send a cheque for payment qx5X2@-;:  
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寄款人a remitter ]>@; 2%YvY  
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收款人a remittee ' U(v  
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国外汇票foreign Bill XKp%
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国内汇票inland Bill ,TU!W|($  
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跟单汇票documentary bill xtjTU;T  
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空头汇票accommodation bill
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原始汇票original bill QN-n9f8  
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改写||换新票据renewed bill 'KQ]7  
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即期汇票sight bill||bill on demand uGl0z79  
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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 TFxb\  
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见票后…日付款…days after sight||…days sight B<1*p,z  
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见票后…月付款…months after sight||…months sight %~p_bKd~  
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同组票据set of bills +7 F7Kh  
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单张汇票sola of exchange||sole of exchange -(c
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远期汇票usance bill||bill at usance +{hxEDz  
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长期汇票long bill o95O!5 h
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短期汇票short bill B10p7+NBF  
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逾期汇票overdue bill \=N tbBL$[  
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宽限日期days of grace $,aU"'D  
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电汇telegraphic transfer （T.T） IN%>46e`  
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邮汇postal order||postal note （Am.）||post office order||money order G0Wd"AV+  
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本票promissory note （P/N） k oHY AF  
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押汇负责书||押汇保证书letter of hypothecation )F~>  
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副保||抵押品||付属担保物collateral security xJ"Zg]d{  
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担保书trust receipt||letter of indemnity > T-O3/KN  
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承兑||认付acceptance &U=f, 9H  
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单张承兑general acceptance 3?%kawO&  
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有条件承兑qualified acceptance qXhrK /  
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附条件认付conditional acceptance L|Ydd!m  
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部分认付partial acceptance   ('lnQD.Hd