[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。   3[a&|!Yw  
会计报表statement of account M?nYplC  
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往来帐目account current Jq1^}1 P  
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现在往来帐||存款额current accout z+=wql*Eo  
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销货帐account sales 50?5xSEM0_  
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共同计算帐项joint account jW<aAd  
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未决帐项outstanding account Z4Z R]eD  
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贷方帐项credit account||creditor account Wb7z&vj  
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借方帐项debit account||debtor account AgU 7U/yk  
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应付帐||应付未付帐account payable LL}b]B[  
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应收帐||应收未收帐account receivable }w
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新交易||新帐new account :{tj5P!S  
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未决帐||老帐old account OBBEsD/bc  
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现金帐cash account /U1 jCLR'  
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流水帐running account o@!!I w  
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暂记帐||未定帐suspense account :87HXz6]jS  
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过期帐||延滞帐overdue account||pastdue account }ippi6b:r  
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杂项帐户sundry account R/UL4R,)^  

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详细帐单||明细表detail account *wY { ~zh  
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呆帐bad account N!hS`<}  
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会计项目title of account =C[2"Y4JK0  
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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 U $ b
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借贷细帐||交验帐account rendered E+.%9EKU  
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明细帐account stated JnT1-=t.  
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与…银行开立一户头to open an account with 3X,SCG  
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与…银行建立交易to keep account with >cEB,@~  
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继续记帐to keep account ~D9VjXfL)  
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与…有交易to have an account with GG}(*pOr  

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作成会计帐||有往来帐项to make out an account with (M5{y`Kk  
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清算||清理债务to make up an account aC&ZV}8of  
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清洁帐目||与…停止交易to close ones account with \:*<En0  
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结帐to close an account _uR-Z_z  
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清理未付款to ask an account||to demand an account 5nGDt~a  
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结清差额to balance the account with 6G<t1?_yD  
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清算to settle an account||to liquidate an account||to square an account CTbz?Kn  
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审查帐目||监查帐目to audit an account JYbE(&l%de  
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检查帐目to examine an account [3s p  
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转入A的帐户to charge the amount to As account r3@Q(Rb  
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以计帐方式付款to pay on account U#O6l-xe]  
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代理某人||为某人on ones account||on account of one KUdpOMYX  
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为自己计算||独立帐目on ones own account IX7|_ci  
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由某人收益并负风险on ones account and risk||for ones account and risk w$ 9aTL7  
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由某人负担for ones account||for account of one OXC7 m  
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按某人指示||列入某人帐户by order and for account of one T,72I  
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列入5月份帐目for May account iQczvn)"m  
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编入某中帐项下to pass to the account of||to place to the account of *f~X wy"  
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寄出清算书to send in an account||to send in render an account  J9oGwP  
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支票薄cheque book P5ii3a?R  
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支票陈票人cheque drawer W:uIG-y~  
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持票人cheque holder 9YMUvd,u  
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不记名支票cheque to bearer||bearer cheque US+PI`  
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记名支票||认人支票cheque to order [3s,U4a  
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到期支票antedated cheque 9rX[z :  
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未到期支票postdated cheque TuphCu+Oh  
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保付支票certified cheque xaWd \]UF  
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未获兑现支票，退票returned cheque +bvY*^i  
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横线支票crossed cheque St/Hv[H'[E  
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普通横线general crossing
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特别横线special crossing Y_S^B)y  
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空白支票blank cheque nJ.pPzH2g  
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失效支票，过期支票stale cheque ofl3G {u  
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普通支票open cheque 1=OXi!G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0)-l9V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ( }5k"9Z  
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支票换现金||兑现to cash a cheque =(K;z9OR  
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清理票款to clear a cheque +w:[By"  
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保证兑现to certify a cheque d4/snvq  
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填写支票数额to fill up a cheque ${ad[hs  
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支票上划线to cross a cheque '81$8xxdY  
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开发支票to make out a cheque 1$?O5.X:  
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签发支票，开立支票to draw a cheque||to issue a cheque }&d]Uv/4  
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透支支票to overdraw a cheque ZGSb&!Ke  
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背书支票to endorse a cheque QL"fC;xUn,  
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请付票款||清付票款to pay a cheque||to honour a cheque #JYv1F  
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支票退票to dishonour a cheque ]}i_NqW)  
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拒付支票to refuse a cheque k+'Rh'>  
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拒付支票to stop payment of a cheque FcdbL,}=<  
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提示要求付款to present for payment =<y$5"|  
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见票即付持票人payable to bearer -i:Zi}f  
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支付指定人payable to order {vx{H
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已过期||无效out of date||stale 15x~[?!  
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请给出票人R/D||refer to drawer (zwxrOS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K%[Rv#>;q|  
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文字与数字不一致words and figures differ "S(m1L?  
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支票 aAh")B2  
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时间已过account closed 8b8ui  
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更改处应加盖印章alterations require initials f]^(|*6  
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时间已过effects not cleared Us+|L|/  
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停止付款payment stopped /0
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支票毁损cheque mutilated vRp =L54z  
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汇款||寄钱to remit||to send money [?r`8K2!,  
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寄票供取款||支票支付to send a cheque for payment 9n]zh-  
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寄款人a remitter %k_R;/fjW  
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收款人a remittee ~>3$Id:  
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国外汇票foreign Bill /@gD 8  
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国内汇票inland Bill ZE.nB- H  
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跟单汇票documentary bill |&`N B|  
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空头汇票accommodation bill \`
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原始汇票original bill Gu}|CFL\  
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改写||换新票据renewed bill lM`M70~  
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即期汇票sight bill||bill on demand x9k(mn%,  
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…days after date||…days after date…日后付款 )8VrGg?  
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…months after date||…months after date…月后付款 Cx2s5vJX4p  
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见票后…日付款…days after sight||…days sight +EjH9;gx  
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见票后…月付款…months after sight||…months sight *yKw@@d+p  
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同组票据set of bills rOQ@(aUAZ  
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单张汇票sola of exchange||sole of exchange dZcRLLR  
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远期汇票usance bill||bill at usance lx_jy>$}r  
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长期汇票long bill "#1KO1@G  
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短期汇票short bill LA &W@  
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逾期汇票overdue bill 9n4vuBgv  
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宽限日期days of grace 4UwXrEQp  
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电汇telegraphic transfer （T.T） 7|Z=#3INw  
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邮汇postal order||postal note （Am.）||post office order||money order S}L$-7Ct  
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本票promissory note （P/N）  dxHKXw  
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押汇负责书||押汇保证书letter of hypothecation :yg:sU  
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副保||抵押品||付属担保物collateral security p5F
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担保书trust receipt||letter of indemnity }/)vOUcEd  
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承兑||认付acceptance g-G;8x'n  
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单张承兑general acceptance GD*rTtDWn  
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有条件承兑qualified acceptance \tv^],^`  
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附条件认付conditional acceptance 6(#fGH&[  
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部分认付partial acceptance   9Yu63s ia