[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。   u,zA^%  
会计报表statement of account "[PxLq5  
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往来帐目account current b7 p D#v  
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现在往来帐||存款额current accout Mp*S+Plp  
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销货帐account sales >&@hm4  
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共同计算帐项joint account `EV"
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未决帐项outstanding account /`M>3 q[  
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贷方帐项credit account||creditor account :$bp4+
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借方帐项debit account||debtor account ;l^4/BR  
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应付帐||应付未付帐account payable r52X}Y  
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应收帐||应收未收帐account receivable h)%}O.ueB  
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新交易||新帐new account 4T*RJ3Fz!  
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未决帐||老帐old account U Ox$Xwp5&  
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现金帐cash account V:M$
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流水帐running account F^5<o  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account V\u d4  
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杂项帐户sundry account _":yUa0D  
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详细帐单||明细表detail account %21i#R`E  
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呆帐bad account .xtjB8gc  
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会计项目title of account qyP|`Pm4  
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会计薄||帐薄account-book >uN`q1?l'  
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营业报告书||损益计算表account of budiness||business report W)"PYC4  
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借贷细帐||交验帐account rendered r`]&{0}23  
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明细帐account stated Cc:4n1|]>  
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与…银行开立一户头to open an account with ,jWMJ0X/N=  
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与…银行建立交易to keep account with Q)\7(n  
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继续记帐to keep account `d#l o  
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与…有交易to have an account with `"v5bk  
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作成会计帐||有往来帐项to make out an account with P&3'N~k-  
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清算||清理债务to make up an account 7s_#X |A$  
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清洁帐目||与…停止交易to close ones account with ~YHy'.  
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结帐to close an account d%?+q0j  
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清理未付款to ask an account||to demand an account ig:/60Z  
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结清差额to balance the account with X3#/|>
 
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清算to settle an account||to liquidate an account||to square an account 2g1[E_?  
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审查帐目||监查帐目to audit an account @sJ[<V  
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检查帐目to examine an account ?)x>GB(9ZN  
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转入A的帐户to charge the amount to As account ]Mi ~vG q  
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以计帐方式付款to pay on account *]~ug%a  
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代理某人||为某人on ones account||on account of one {.$5:<8aC  
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为自己计算||独立帐目on ones own account R%o:' -~  

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由某人收益并负风险on ones account and risk||for ones account and risk <qN0Q7  
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由某人负担for ones account||for account of one S V16]V
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按某人指示||列入某人帐户by order and for account of one TSqfl/UI  
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列入5月份帐目for May account y:(OZ%g  
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编入某中帐项下to pass to the account of||to place to the account of >f#P(  
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寄出清算书to send in an account||to send in render an account Nq1la8oQ3  
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支票薄cheque book ~K}iVX  
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支票陈票人cheque drawer tFt56/4  
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持票人cheque holder ^ T@ (`H4@  
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不记名支票cheque to bearer||bearer cheque P
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记名支票||认人支票cheque to order OV3l)73?t  
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到期支票antedated cheque zW
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未到期支票postdated cheque /a.4atb0  
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保付支票certified cheque lM1~K  
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未获兑现支票，退票returned cheque %@tKcQ  
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横线支票crossed cheque |,3s]b`  
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普通横线general crossing wZ6
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特别横线special crossing Xi$( U8J_  
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空白支票blank cheque hRAI7xk  
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失效支票，过期支票stale cheque .T~<[0Ex+U  
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普通支票open cheque <0lXJqd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CTawXHM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 48%-lkol)  
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支票换现金||兑现to cash a cheque x_za R}WI  
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清理票款to clear a cheque b# ga  
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保证兑现to certify a cheque -CV_yySc  
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填写支票数额to fill up a cheque tG8)!  
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支票上划线to cross a cheque k+-IuO  
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开发支票to make out a cheque 4%!
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签发支票，开立支票to draw a cheque||to issue a cheque Za,MzKd=  
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透支支票to overdraw a cheque |W't-}yf  
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背书支票to endorse a cheque IE;Fu67wi  
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请付票款||清付票款to pay a cheque||to honour a cheque K&L9Ue  
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支票退票to dishonour a cheque )gX7qQ  
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拒付支票to refuse a cheque O &/9wi>!q  
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拒付支票to stop payment of a cheque )7X+T'?%  
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提示要求付款to present for payment f+ }Rj0A  
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见票即付持票人payable to bearer rwZI;t$hf  
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支付指定人payable to order m=saUhI*9  
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已过期||无效out of date||stale m7dpr$J  
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请给出票人R/D||refer to drawer |iGfX,C|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )+Nm@+B  
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文字与数字不一致words and figures differ % VV\biO]  
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支票 (31ia"i%  
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时间已过account closed y v$@i A  
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更改处应加盖印章alterations require initials z~O#0Q!  
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时间已过effects not cleared T<jo@
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停止付款payment stopped "e3T;
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支票毁损cheque mutilated bNH72gX2Yh  
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汇款||寄钱to remit||to send money T>~D(4r|pS  
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寄票供取款||支票支付to send a cheque for payment hJ)\Vo  
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寄款人a remitter 7Gos-_s  
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收款人a remittee Fm{/&U^  
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国外汇票foreign Bill ym]12PAU5  
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国内汇票inland Bill rfz\DvVd  
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跟单汇票documentary bill hja;d1yH  
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空头汇票accommodation bill E7CeE6U  
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原始汇票original bill Uo~-^w}  
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改写||换新票据renewed bill rw|;?a0  
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即期汇票sight bill||bill on demand DHnO ,"  
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…days after date||…days after date…日后付款 "44A#0)B'l  
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…months after date||…months after date…月后付款 b@>MA  
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见票后…日付款…days after sight||…days sight ^z^zsNx  
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见票后…月付款…months after sight||…months sight O/N@Gz[g%  
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同组票据set of bills c97?+Y^  
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单张汇票sola of exchange||sole of exchange rYP72<   
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远期汇票usance bill||bill at usance ~x #RIt  
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长期汇票long bill je[1>\3W  
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短期汇票short bill /E32^o|,>  
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逾期汇票overdue bill YR? ujN  
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宽限日期days of grace |ler\"Eu  
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电汇telegraphic transfer （T.T） &$V&gAN  
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邮汇postal order||postal note （Am.）||post office order||money order mV'XH  
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本票promissory note （P/N） uA]!y{"}J  
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押汇负责书||押汇保证书letter of hypothecation `v"p""_H  
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副保||抵押品||付属担保物collateral security qPvWb1H:  
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担保书trust receipt||letter of indemnity /qwl;_Jcf  
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承兑||认付acceptance 8TH fFL  
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单张承兑general acceptance Wq"5-U;:w  
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有条件承兑qualified acceptance p2I
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附条件认付conditional acceptance .kf FaK  
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部分认付partial acceptance   TO5#iiM)