[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。   S$V'_  
会计报表statement of account ?t<wp3bZ  
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往来帐目account current KxiZ x I  
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现在往来帐||存款额current accout Z^#7&Pv0  
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销货帐account sales t$s)S>  
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共同计算帐项joint account 3):7mE(  

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未决帐项outstanding account EEF}Wf$f  
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贷方帐项credit account||creditor account VRMlr.T+  
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借方帐项debit account||debtor account mVk:[ }l6  
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应付帐||应付未付帐account payable A.y
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应收帐||应收未收帐account receivable ~d>O.*Q)  
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新交易||新帐new account ]+,Z()  
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未决帐||老帐old account gTiDV{Ip  
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现金帐cash account Jtc?p{  
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流水帐running account } %rF}>$A  
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暂记帐||未定帐suspense account babDLaC@  
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过期帐||延滞帐overdue account||pastdue account u{exQ[,E  
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杂项帐户sundry account 0jE,=<W0>  
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详细帐单||明细表detail account 21G]d  
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呆帐bad account a]$KI$)e  
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会计项目title of account C[<&%=  
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会计薄||帐薄account-book 5|Vb)QBv%  
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营业报告书||损益计算表account of budiness||business report Iu%/~FgPj{  
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借贷细帐||交验帐account rendered u;1#eP\;  
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明细帐account stated ~"+[VE5  
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与…银行开立一户头to open an account with tgc&DT;E  
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与…银行建立交易to keep account with kZSe#'R's  
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继续记帐to keep account "x3_cA~  
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与…有交易to have an account with tAbIT;>  
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作成会计帐||有往来帐项to make out an account with nPvR  
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清算||清理债务to make up an account C@hnT<e  
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清洁帐目||与…停止交易to close ones account with t~,!a?S7  
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结帐to close an account 9FH=Jp  
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清理未付款to ask an account||to demand an account [<8<+lH=P  
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结清差额to balance the account with |Z#)1K  
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清算to settle an account||to liquidate an account||to square an account w}oH]jVKL6  
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审查帐目||监查帐目to audit an account j31 Sc3vG  
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检查帐目to examine an account T"dWrtO  
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转入A的帐户to charge the amount to As account {jggiMwo.v  
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以计帐方式付款to pay on account %|l*=v  
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代理某人||为某人on ones account||on account of one o)Ob}j  
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为自己计算||独立帐目on ones own account nJA\P1@m  
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由某人收益并负风险on ones account and risk||for ones account and risk +}X@{DB  
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由某人负担for ones account||for account of one ]e)<CE2   
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按某人指示||列入某人帐户by order and for account of one Jr\4x7a;`~  
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列入5月份帐目for May account .* VZY  
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编入某中帐项下to pass to the account of||to place to the account of mi<V(M~p  
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寄出清算书to send in an account||to send in render an account 0alm/or  
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支票薄cheque book Ol D]*=.cO  
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支票陈票人cheque drawer !W .ooy5(  
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持票人cheque holder q\[f$==p  
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不记名支票cheque to bearer||bearer cheque "P"~/<:)  
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记名支票||认人支票cheque to order L%U-MOS=  
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到期支票antedated cheque W ?5^cEF  
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未到期支票postdated cheque !imm17XQ\  
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保付支票certified cheque H'&x
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未获兑现支票，退票returned cheque 9JJ(KY  
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横线支票crossed cheque <Gr{h>b  
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普通横线general crossing )$]_;JFr  
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特别横线special crossing 'Oyz/P(p  
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空白支票blank cheque Ma2sQW\  
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失效支票，过期支票stale cheque  ?;ZTJ  
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普通支票open cheque *&Np
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }*4XwUM e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =6y4*f  
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支票换现金||兑现to cash a cheque :aS8%m  
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清理票款to clear a cheque xc7Wk&{=  
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保证兑现to certify a cheque -aK_
  
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填写支票数额to fill up a cheque 9lbe[w@  
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支票上划线to cross a cheque &ejJf{id  
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开发支票to make out a cheque b+bgGLo  
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签发支票，开立支票to draw a cheque||to issue a cheque mxt fKPb  
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透支支票to overdraw a cheque K:hZ  
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背书支票to endorse a cheque \ <b-I  
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请付票款||清付票款to pay a cheque||to honour a cheque {=};<;_F  
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支票退票to dishonour a cheque b|F4E{{D^  
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拒付支票to refuse a cheque 8s^CE[TA  
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拒付支票to stop payment of a cheque |&!04~s;E  
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提示要求付款to present for payment =qG%h5 ]n  
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见票即付持票人payable to bearer 9C9>V]  
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支付指定人payable to order JAEn 72  
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已过期||无效out of date||stale Am>^{qh9  
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请给出票人R/D||refer to drawer |KH981  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )g;*u,C  
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文字与数字不一致words and figures differ W_JFe(=3,  
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支票 6d%V=1^F  
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时间已过account closed c_p7vvI&c0  
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更改处应加盖印章alterations require initials QV&yVH=Xs  
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时间已过effects not cleared ',>Pz+XKc  
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停止付款payment stopped <Sn;k[M}d  
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支票毁损cheque mutilated 3]z%C'  
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汇款||寄钱to remit||to send money SO!|wag$  
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寄票供取款||支票支付to send a cheque for payment [>MPM$9F-m  
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寄款人a remitter zyh #ygH  
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收款人a remittee eI#b%h  
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国外汇票foreign Bill LtK= nK  
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国内汇票inland Bill Cu\6VnW_6  
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跟单汇票documentary bill s^vw]D  
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空头汇票accommodation bill 4DTT/ER'qA  
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原始汇票original bill .Xm?tC<  
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改写||换新票据renewed bill .Xcf*$.;s  
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即期汇票sight bill||bill on demand {k15!(:i~a  
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…days after date||…days after date…日后付款 ObzFh?W  
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…months after date||…months after date…月后付款 z[?
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见票后…日付款…days after sight||…days sight "">{8  
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见票后…月付款…months after sight||…months sight !M(3[(Ni  
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同组票据set of bills a
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单张汇票sola of exchange||sole of exchange 3:mZ1+  
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远期汇票usance bill||bill at usance ('oA{,#L  
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长期汇票long bill gaC[%M  
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短期汇票short bill 4sM9~zC5  
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逾期汇票overdue bill VxqoE]Dh  
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宽限日期days of grace |576)  
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电汇telegraphic transfer （T.T） G"|c_qX  
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邮汇postal order||postal note （Am.）||post office order||money order rvG0aqO`  
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本票promissory note （P/N） WJBw
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押汇负责书||押汇保证书letter of hypothecation yGE)EBH  
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副保||抵押品||付属担保物collateral security 5-.{RU=  
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担保书trust receipt||letter of indemnity r[4dGt  
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承兑||认付acceptance _64<[2  
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单张承兑general acceptance CW'<Nh  
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有条件承兑qualified acceptance x%OJ3Qjj=  
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附条件认付conditional acceptance f@
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部分认付partial acceptance   m:5x"o7)ln