[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。   X#K;(.},h  
会计报表statement of account u8`S*i/)m  
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往来帐目account current e@ $ |xa")  
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现在往来帐||存款额current accout ]VE3u_kR  
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销货帐account sales c': 4e)  
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共同计算帐项joint account u47`&\  
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未决帐项outstanding account B., BP  
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贷方帐项credit account||creditor account Aayd3Ph0%  
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借方帐项debit account||debtor account ]` A*7  
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应付帐||应付未付帐account payable Q)qJ6-R|HD  
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应收帐||应收未收帐account receivable yf`_?gJ6d  
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新交易||新帐new account GC3d7  
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未决帐||老帐old account qQO*:_ezzk  
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现金帐cash account g2'K3e?.%  
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流水帐running account [fb9;,x`  
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暂记帐||未定帐suspense account zcH"Kh&  
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过期帐||延滞帐overdue account||pastdue account >TawJ"q-6R  
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杂项帐户sundry account *-q
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详细帐单||明细表detail account qf<o"B|_9  
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呆帐bad account ",,.xLI7  
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会计项目title of account 'xaEG,P  
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会计薄||帐薄account-book s=E6HP@q  
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营业报告书||损益计算表account of budiness||business report s*i,Ph  
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借贷细帐||交验帐account rendered (R RRG;*n#  
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明细帐account stated Yc3\
 
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与…银行开立一户头to open an account with =>A}eR1Y  
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与…银行建立交易to keep account with Z7e"4wA  
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继续记帐to keep account Zx6h%l,%  
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与…有交易to have an account with Fy.!amXu  
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作成会计帐||有往来帐项to make out an account with S'@Ok=FSy  
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清算||清理债务to make up an account Y[>`#RhP  
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清洁帐目||与…停止交易to close ones account with V;~\+@  
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结帐to close an account uX1{K%^<TW  
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清理未付款to ask an account||to demand an account ;~`/rh V\  
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结清差额to balance the account with >.XXB 5a  
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清算to settle an account||to liquidate an account||to square an account u:w
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审查帐目||监查帐目to audit an account X%7l! k[  
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检查帐目to examine an account k6\&[BQs  
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转入A的帐户to charge the amount to As account AthR|I|8  
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以计帐方式付款to pay on account 8CvNcO;H0  
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代理某人||为某人on ones account||on account of one 'BVI^H4  
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为自己计算||独立帐目on ones own account i+I1h=  
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由某人收益并负风险on ones account and risk||for ones account and risk /<o?T{z<-  
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由某人负担for ones account||for account of one U\[b qw  
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按某人指示||列入某人帐户by order and for account of one nD=N MqQ &  
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列入5月份帐目for May account r8o^8.  

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编入某中帐项下to pass to the account of||to place to the account of ]BmnE#n&  
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寄出清算书to send in an account||to send in render an account 5tY/d=\k  
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支票薄cheque book *nV"X0&  
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支票陈票人cheque drawer L#!m|_Mz  
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持票人cheque holder FY/F}C,o  
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不记名支票cheque to bearer||bearer cheque "Sw raq  
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记名支票||认人支票cheque to order "#w%sG^_  
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到期支票antedated cheque oZ
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未到期支票postdated cheque 1L=)93,M  
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保付支票certified cheque n`T4P$pt  
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未获兑现支票，退票returned cheque #IU ^(W  
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横线支票crossed cheque mo&9=TaG  
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普通横线general crossing wGxH  
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特别横线special crossing 6-+wfrN2  
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空白支票blank cheque be?Bf ^O>  
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失效支票，过期支票stale cheque R]0`-_T  
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普通支票open cheque mmy/YP)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ty7)j]b"zl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m)Wq*&,o  
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支票换现金||兑现to cash a cheque \C4wWh-A  
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清理票款to clear a cheque "<^n@=g'q  
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保证兑现to certify a cheque L!,@_   
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填写支票数额to fill up a cheque {dn:1IcN  
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支票上划线to cross a cheque NytodVZ' 3  
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开发支票to make out a cheque T8Q_JQ  
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签发支票，开立支票to draw a cheque||to issue a cheque lcgG5/82  
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透支支票to overdraw a cheque Of-xGoYZ  
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背书支票to endorse a cheque !hHX8TD^J  
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请付票款||清付票款to pay a cheque||to honour a cheque `"<hO 'WU  
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支票退票to dishonour a cheque +{C)^!zBK  
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拒付支票to refuse a cheque 3IB9-wG  
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拒付支票to stop payment of a cheque /e*fsQ>M:  
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提示要求付款to present for payment c~;VvYu  
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见票即付持票人payable to bearer *+2_!=4V  
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支付指定人payable to order AXSip  
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已过期||无效out of date||stale -3azA7tzz  
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请给出票人R/D||refer to drawer 4 2DMmwB   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +zq"dj_  
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文字与数字不一致words and figures differ ^FBu|eAkE  
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支票 \AA9 m'B Z  
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时间已过account closed [rK`BnJX  
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更改处应加盖印章alterations require initials J:>o\%sF  
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时间已过effects not cleared l&e$:=;8  
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停止付款payment stopped g<M!]0OK  
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支票毁损cheque mutilated a|oh Ad  
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汇款||寄钱to remit||to send money LD5`9-  
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寄票供取款||支票支付to send a cheque for payment 3Wv^{|^  
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寄款人a remitter g
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收款人a remittee @P75f5p}<  
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国外汇票foreign Bill [R%*C9Y d  
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国内汇票inland Bill "B (?|r%  
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跟单汇票documentary bill uK"FopUJ4i  
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空头汇票accommodation bill q@[F|EF=  
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原始汇票original bill rnhLv $  
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改写||换新票据renewed bill x}c  
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即期汇票sight bill||bill on demand r.zgLZ}3&V  
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…days after date||…days after date…日后付款 ^?""'1iuQx  
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…months after date||…months after date…月后付款 ly*v|(S&  
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见票后…日付款…days after sight||…days sight CV"}(1T  
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见票后…月付款…months after sight||…months sight h>GbJ/^  
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同组票据set of bills ,s3|  
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单张汇票sola of exchange||sole of exchange Ii[U%  
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远期汇票usance bill||bill at usance )Wq1af   
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长期汇票long bill PA,aYg0f  
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短期汇票short bill v\?J=|S+  
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逾期汇票overdue bill 61kSCu  
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宽限日期days of grace T>nH=  
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电汇telegraphic transfer （T.T） \a;xJzc9  
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邮汇postal order||postal note （Am.）||post office order||money order aIa<,  
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本票promissory note （P/N） Ir>4-@  
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押汇负责书||押汇保证书letter of hypothecation `O2P&!9&  
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副保||抵押品||付属担保物collateral security <]G'& iv>  
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担保书trust receipt||letter of indemnity Wu{_QuAB  
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承兑||认付acceptance 1HNP@9ga  
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单张承兑general acceptance D%3$"4M7!  
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有条件承兑qualified acceptance baG_7>Q9H  
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附条件认付conditional acceptance &S+*1<|`K  

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部分认付partial acceptance   lq53 xT