[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。   a\&g;n8jA  
会计报表statement of account `><E J'h  
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往来帐目account current `1uGU[{x  
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现在往来帐||存款额current accout ^I)+u>fJ  
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销货帐account sales 45&Rl,2  
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共同计算帐项joint account kK/XYC 0D  
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未决帐项outstanding account 0o:R:*  
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贷方帐项credit account||creditor account SM8_C!h:  
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借方帐项debit account||debtor account EWQLLH"h
 
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应付帐||应付未付帐account payable \+=`o .2  
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应收帐||应收未收帐account receivable qDU4W7|T`  
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新交易||新帐new account xaVn.&Wl  
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未决帐||老帐old account :Zx|=  
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现金帐cash account -e_op'`  
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流水帐running account dfKGO$}V  
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暂记帐||未定帐suspense account |: .Uw\z5'  
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过期帐||延滞帐overdue account||pastdue account vZ811U~}  
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杂项帐户sundry account ar6+n^pi0]  
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详细帐单||明细表detail account yj# *H  
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呆帐bad account Mgi~j.[  
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会计项目title of account J-<_e??  
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会计薄||帐薄account-book  WZY+c
 
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营业报告书||损益计算表account of budiness||business report P.C?/7$7Z+  
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借贷细帐||交验帐account rendered eZqEFMBT m  
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明细帐account stated "nCK%w=  
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与…银行开立一户头to open an account with )9_W"'V  
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与…银行建立交易to keep account with QK[^G6TI  
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继续记帐to keep account kY\faWuR  
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与…有交易to have an account with 5=I({=/>  
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作成会计帐||有往来帐项to make out an account with <<u]WsW{C  
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清算||清理债务to make up an account <q!HY~"V  
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清洁帐目||与…停止交易to close ones account with yO7y`;Q(sF  
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结帐to close an account >^Wpc  
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清理未付款to ask an account||to demand an account PL&>pM  
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结清差额to balance the account with 3]?='Qq.(  
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清算to settle an account||to liquidate an account||to square an account [;, E cw^  
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审查帐目||监查帐目to audit an account =@M9S  
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检查帐目to examine an account Q2ne]MI  
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转入A的帐户to charge the amount to As account ^2$b8]q  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one W)r|9G8T  
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为自己计算||独立帐目on ones own account 0qFO+nC  
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由某人收益并负风险on ones account and risk||for ones account and risk u3 LoP_|  
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由某人负担for ones account||for account of one F~eYPaEKy!  
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按某人指示||列入某人帐户by order and for account of one ]Whv%  
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列入5月份帐目for May account *y<eK0  
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编入某中帐项下to pass to the account of||to place to the account of W7|nc,i0\  
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寄出清算书to send in an account||to send in render an account |qQ6>IZ  
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支票薄cheque book uYlyU~M:D  
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支票陈票人cheque drawer &k*oG:J3  
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持票人cheque holder %8DI)n#H  
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不记名支票cheque to bearer||bearer cheque mDA+ .l&)b  
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记名支票||认人支票cheque to order w `d9" n  
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到期支票antedated cheque hd/'>]  
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未到期支票postdated cheque v`Y{.>[H[  
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保付支票certified cheque k`'*niz  
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未获兑现支票，退票returned cheque 1x##b[LC  
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横线支票crossed cheque eMn'z]M&]  
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普通横线general crossing ;1_3E2E$  
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特别横线special crossing P,G :9x"e  
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空白支票blank cheque M,oZ_tY%  
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失效支票，过期支票stale cheque ,@M<O!%Cs  
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普通支票open cheque 9`^(M^|c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f?16%Rk<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xwwL  
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支票换现金||兑现to cash a cheque |-cXb.M[  
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清理票款to clear a cheque Ty7`&  
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保证兑现to certify a cheque 1#fR=*ZM"  
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填写支票数额to fill up a cheque }!|$;3t+c  
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支票上划线to cross a cheque tWaGC xaE  
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开发支票to make out a cheque [ `_sH\  
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签发支票，开立支票to draw a cheque||to issue a cheque 7xWJw  
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透支支票to overdraw a cheque & \"cV0  
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背书支票to endorse a cheque fwUF5Y  
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请付票款||清付票款to pay a cheque||to honour a cheque ,KPrUM}  
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支票退票to dishonour a cheque pY%KI  
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拒付支票to refuse a cheque K05T`+N,  
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拒付支票to stop payment of a cheque $d.Dk4.ed  
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提示要求付款to present for payment SFFJyRCz  
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见票即付持票人payable to bearer N6%L4v8-}X  
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支付指定人payable to order X_,R!$wbg:  
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已过期||无效out of date||stale W}%[i+  
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请给出票人R/D||refer to drawer #v 6<
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cyo:Da A  
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文字与数字不一致words and figures differ M+lr [,c  
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支票 |nqN95'u+]  
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时间已过account closed W"A3$/nq^  
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更改处应加盖印章alterations require initials 38:5g_  
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时间已过effects not cleared <@0S]jy  
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停止付款payment stopped "}oo`+]Cq  
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支票毁损cheque mutilated k3
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汇款||寄钱to remit||to send money `v'yGsIV  
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寄票供取款||支票支付to send a cheque for payment ;*=7>"o'`  
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寄款人a remitter #wkSru&LS  
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收款人a remittee NW&2ca  
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国外汇票foreign Bill SQ'%a-Mct  
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国内汇票inland Bill ]
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跟单汇票documentary bill pOhjq#}  
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空头汇票accommodation bill 0WyOORuK  
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原始汇票original bill /"^XrVi-  
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改写||换新票据renewed bill 7 h>,  
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即期汇票sight bill||bill on demand ;*d?Qe:  
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…days after date||…days after date…日后付款 :'[ha$  
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…months after date||…months after date…月后付款 |3hNTH?  
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见票后…日付款…days after sight||…days sight v+( P4fS  
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见票后…月付款…months after sight||…months sight \FnR'ne  
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同组票据set of bills !wZIXpeL  
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单张汇票sola of exchange||sole of exchange `trcYmR=k  
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远期汇票usance bill||bill at usance i8#:y`ai  
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长期汇票long bill sWi4+PAM0  
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短期汇票short bill /!60oV4p0  
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逾期汇票overdue bill vOl3utu7  
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宽限日期days of grace Rhw+~gd*F  
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电汇telegraphic transfer （T.T） G\(*z4@Gz  
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邮汇postal order||postal note （Am.）||post office order||money order PK&X
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本票promissory note （P/N） l(}l([rdQ  
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押汇负责书||押汇保证书letter of hypothecation rAD4}A_w  
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副保||抵押品||付属担保物collateral security }Q-Tw,j
 
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担保书trust receipt||letter of indemnity \\Z?v,XsS  
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承兑||认付acceptance ]UZP dw1D  
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单张承兑general acceptance "J`#  
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有条件承兑qualified acceptance V0_^==Vs  
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附条件认付conditional acceptance }x_:v!G  
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部分认付partial acceptance   uY3?(f#