[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。   \HKxh: F'  
会计报表statement of account mS~o?q-n  
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往来帐目account current ;$smH=I  
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现在往来帐||存款额current accout & 3bx` C  
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销货帐account sales Jtr"NS?a]  
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共同计算帐项joint account CIb2J)qev  
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未决帐项outstanding account Cj{1 H([-  
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贷方帐项credit account||creditor account [_1G@S6Ex  
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借方帐项debit account||debtor account ~N<4L>y<  
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应付帐||应付未付帐account payable *X+79vG:  
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应收帐||应收未收帐account receivable g^}8:,F_  
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新交易||新帐new account <vONmE a  
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未决帐||老帐old account  %oZ6l*  
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现金帐cash account ` (_s|-$  
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流水帐running account ca7=V/i_a{  
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暂记帐||未定帐suspense account Y }$/e  
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过期帐||延滞帐overdue account||pastdue account JBE!j-F  
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杂项帐户sundry account 9Uj$K>:  
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详细帐单||明细表detail account Z>)Bp/-  
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呆帐bad account g!lWu[d  
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会计项目title of account %?}33yV  
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会计薄||帐薄account-book pR(jglm7-  
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营业报告书||损益计算表account of budiness||business report "e.jZcN*  
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借贷细帐||交验帐account rendered z\K"Rg~J  
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明细帐account stated i,>khc  
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与…银行开立一户头to open an account with w65K[l;2  
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与…银行建立交易to keep account with U'H$`$Ov  
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继续记帐to keep account b$
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与…有交易to have an account with ) i;1*jK  
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作成会计帐||有往来帐项to make out an account with e>6y%v;  
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清算||清理债务to make up an account ck:T,F{}  
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清洁帐目||与…停止交易to close ones account with |]jb& M  
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结帐to close an account ) pzy  
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清理未付款to ask an account||to demand an account kjIAep0rT  
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结清差额to balance the account with {#ZlM  
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清算to settle an account||to liquidate an account||to square an account |?!~{-o  
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审查帐目||监查帐目to audit an account S=MEG+Ad  
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检查帐目to examine an account Xnt~]k\"  
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转入A的帐户to charge the amount to As account ZGBd%RWjG_  
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以计帐方式付款to pay on account ,kiv>{  
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代理某人||为某人on ones account||on account of one _tiujP  
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为自己计算||独立帐目on ones own account u8'Zl8g  
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由某人收益并负风险on ones account and risk||for ones account and risk ~Y`ld L  
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由某人负担for ones account||for account of one riUwBiVa?2  
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按某人指示||列入某人帐户by order and for account of one .~)q};Z  
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列入5月份帐目for May account mi=Q{>rb  
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编入某中帐项下to pass to the account of||to place to the account of xmN B29#  
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寄出清算书to send in an account||to send in render an account j:^#rFD4?  
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支票薄cheque book Y4OPEo5o  
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支票陈票人cheque drawer 8{|8G-Mi  
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持票人cheque holder /vY(o1o x  
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不记名支票cheque to bearer||bearer cheque ,QOG!T4  
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记名支票||认人支票cheque to order BIb4h   
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到期支票antedated cheque CHdX;'`*  
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未到期支票postdated cheque ]O Z5fd  
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保付支票certified cheque 7WZr
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未获兑现支票，退票returned cheque A]y`7jJ  
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横线支票crossed cheque [N FFB
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普通横线general crossing F^l[GdUosK  
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特别横线special crossing SEORSS  
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空白支票blank cheque 909?_v  
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失效支票，过期支票stale cheque 6L:x^bM  
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普通支票open cheque Ytgcs( /$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /{|EAd{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <wZQc  
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支票换现金||兑现to cash a cheque "rTQG6`  
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清理票款to clear a cheque INUG
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保证兑现to certify a cheque yphS'AG  
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填写支票数额to fill up a cheque syk!7zfK  
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支票上划线to cross a cheque .b\$MZ"(  
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开发支票to make out a cheque ^Y<|F!0  
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签发支票，开立支票to draw a cheque||to issue a cheque ?in|qevL  
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透支支票to overdraw a cheque /V=24\1Ky  
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背书支票to endorse a cheque ;`l'2 z@N  
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请付票款||清付票款to pay a cheque||to honour a cheque 'sLiu8G  
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支票退票to dishonour a cheque ,REJt  
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拒付支票to refuse a cheque o8zy^zN$6  
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拒付支票to stop payment of a cheque l_EM8pL,f  
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提示要求付款to present for payment [~kdPk  
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见票即付持票人payable to bearer iv?gZg   
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支付指定人payable to order {g2@6ct  
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已过期||无效out of date||stale QYa(N[~a  
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请给出票人R/D||refer to drawer u$*56y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $={:r/R`i  
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文字与数字不一致words and figures differ P&j(,7  
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支票 S
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时间已过account closed lIUuA  
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更改处应加盖印章alterations require initials CT KG9 T  
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时间已过effects not cleared s f OHl  
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停止付款payment stopped j4>a(  
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支票毁损cheque mutilated !@x+q)2  
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汇款||寄钱to remit||to send money 21ppSN>  
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寄票供取款||支票支付to send a cheque for payment 'Q =7/dY3I  
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寄款人a remitter N%7{J  
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收款人a remittee Bd^"=+c4  
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国外汇票foreign Bill Nrah;i+H\o  
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国内汇票inland Bill ]&ixhW  
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跟单汇票documentary bill WKrX,GF  
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空头汇票accommodation bill Uu"0rUzt  
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原始汇票original bill !Y<oN~<%)  
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改写||换新票据renewed bill W%e_~$H0  
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即期汇票sight bill||bill on demand G){g  
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…days after date||…days after date…日后付款 {%.Lk'#9  
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…months after date||…months after date…月后付款 .>Z,uT^A  
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见票后…日付款…days after sight||…days sight W3&tJ8*3  
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见票后…月付款…months after sight||…months sight D);'pKl  
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同组票据set of bills i2Jq|9,g  
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单张汇票sola of exchange||sole of exchange (LJ@SeM;  
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远期汇票usance bill||bill at usance ] c}
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长期汇票long bill %do1i W  
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短期汇票short bill TSL9ax4j  
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逾期汇票overdue bill Y: x/!-  
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宽限日期days of grace Jm(ixekp  
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电汇telegraphic transfer （T.T） Y?Vz(udD  
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邮汇postal order||postal note （Am.）||post office order||money order 'pP-rdx  
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本票promissory note （P/N） 2HOe__Ns  
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押汇负责书||押汇保证书letter of hypothecation K6pw8  
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副保||抵押品||付属担保物collateral security )teFS%  
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担保书trust receipt||letter of indemnity PM~*|(fA  
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承兑||认付acceptance fwmLJ5o N  
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单张承兑general acceptance nN{dORJlx  
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有条件承兑qualified acceptance &|z544  
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附条件认付conditional acceptance +#v4B?
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部分认付partial acceptance   Qg>L,ZO