[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。   z@&_3 Gl  
会计报表statement of account G <m{o  
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往来帐目account current \C*?a0!:Z}  
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现在往来帐||存款额current accout sJ?Fque  
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销货帐account sales " I`<s<  
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共同计算帐项joint account hig^ovF  
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未决帐项outstanding account ^5u}   
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贷方帐项credit account||creditor account D4n~2]  
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借方帐项debit account||debtor account lh~!cOm\=E  
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应付帐||应付未付帐account payable  z{``v|K  
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应收帐||应收未收帐account receivable z9&$Xao  
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新交易||新帐new account q+e'=0BHd:  
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未决帐||老帐old account XLg6?Nu  
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现金帐cash account [)#,~L3  
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流水帐running account m}Kn!21  
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暂记帐||未定帐suspense account jUI'F4.5x-  
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过期帐||延滞帐overdue account||pastdue account ZnI_< iFR*  
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杂项帐户sundry account m:)v>vu  
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详细帐单||明细表detail account &#w] 2~|  
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呆帐bad account nRPy)L{  
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会计项目title of account :h wZz2Dhi  
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会计薄||帐薄account-book bezT\F/\  
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营业报告书||损益计算表account of budiness||business report i"r&CS)sT  
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借贷细帐||交验帐account rendered _b&Mrd  
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明细帐account stated |Z0?  
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与…银行开立一户头to open an account with hJ (Q^Z  
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与…银行建立交易to keep account with _[<R<&jG  
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继续记帐to keep account m$ )yd~  
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与…有交易to have an account with j&6,%s-M`a  
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作成会计帐||有往来帐项to make out an account with 9z$]hl  
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清算||清理债务to make up an account HgvgO\`]  
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清洁帐目||与…停止交易to close ones account with Dd-
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结帐to close an account L(\sO=t  
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清理未付款to ask an account||to demand an account 1P#bR`I >  
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结清差额to balance the account with D9zw' RY  
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清算to settle an account||to liquidate an account||to square an account QZB2yK3]h  
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审查帐目||监查帐目to audit an account BF@(`D&>  
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检查帐目to examine an account e4
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转入A的帐户to charge the amount to As account vo)
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以计帐方式付款to pay on account 79U Th@r}  
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代理某人||为某人on ones account||on account of one daf$`  
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为自己计算||独立帐目on ones own account 9w'3 d@  
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由某人收益并负风险on ones account and risk||for ones account and risk OSk:njyC[  
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由某人负担for ones account||for account of one g9|B-1[  
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按某人指示||列入某人帐户by order and for account of one ]y3V^W#  
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列入5月份帐目for May account Bzn{~&i?W:  
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编入某中帐项下to pass to the account of||to place to the account of CZRrb84  
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寄出清算书to send in an account||to send in render an account O&l
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支票薄cheque book jIJ Vl \i]  
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支票陈票人cheque drawer !Rk1q&U5  
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持票人cheque holder \}xK$$f2,  
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不记名支票cheque to bearer||bearer cheque dQ?4@  
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记名支票||认人支票cheque to order jcHs!   
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到期支票antedated cheque _Z+tb]  
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未到期支票postdated cheque ,\!4A  
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保付支票certified cheque D}'g4Ag  
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未获兑现支票，退票returned cheque q"ba~@<BEl  
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横线支票crossed cheque +*'   
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普通横线general crossing %HSS x+2oR  
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特别横线special crossing Ntr5Q IPd  
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空白支票blank cheque vLn<=.  
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失效支票，过期支票stale cheque '7o
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普通支票open cheque ^(m`5]qr7J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &N1C"Eov?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X@Eq5s  
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支票换现金||兑现to cash a cheque k/AcXU%O+  
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清理票款to clear a cheque KIn^,d0H  
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保证兑现to certify a cheque Y>t*L#i  
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填写支票数额to fill up a cheque a<tUpI$  
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支票上划线to cross a cheque j)Kk:BFFY
 
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开发支票to make out a cheque [ /*$?PXt  
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签发支票，开立支票to draw a cheque||to issue a cheque FePJ8  
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透支支票to overdraw a cheque V)R-w`  
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背书支票to endorse a cheque l1jS2O(  
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请付票款||清付票款to pay a cheque||to honour a cheque )ty *_@N0  
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支票退票to dishonour a cheque GY,@jp|R  
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拒付支票to refuse a cheque pSQ3SM  
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拒付支票to stop payment of a cheque oLruYSaD  
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提示要求付款to present for payment $0LlaN@e  
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见票即付持票人payable to bearer HLYM(Pz  
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支付指定人payable to order m{%_5nW  
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已过期||无效out of date||stale DX$`\PA  
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请给出票人R/D||refer to drawer xR#hU;E}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J)jiI>  
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文字与数字不一致words and figures differ B|,6m 3.  
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支票 +\:I3nKs%  
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时间已过account closed oR-_=U^  
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更改处应加盖印章alterations require initials Ab_aB+g ]  
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时间已过effects not cleared H}U
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停止付款payment stopped PTePSj1N  
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支票毁损cheque mutilated zP9 HYS  
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汇款||寄钱to remit||to send money e<C5}#wt  
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寄票供取款||支票支付to send a cheque for payment )( m a  
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寄款人a remitter ($cu!$lY~  
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收款人a remittee \7C >4  
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国外汇票foreign Bill g Sa,A  
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国内汇票inland Bill jOuv\$  
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跟单汇票documentary bill W
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空头汇票accommodation bill \hq8/6=4s  
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原始汇票original bill 21WqLgT3 4  
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改写||换新票据renewed bill Bs Ras  
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即期汇票sight bill||bill on demand zHU#Jjc_b  
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…days after date||…days after date…日后付款 RSi0IfG5  
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…months after date||…months after date…月后付款 -j$l@2g  
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见票后…日付款…days after sight||…days sight /~^I]D  
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见票后…月付款…months after sight||…months sight (gf\VYM-7  
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同组票据set of bills $ i&$ZdX  
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单张汇票sola of exchange||sole of exchange KALg6DZe:  
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远期汇票usance bill||bill at usance 1h#k&r#*3  
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长期汇票long bill ygW@[^g  
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短期汇票short bill Z+dR(9otH3  
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逾期汇票overdue bill  ke#;1  
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宽限日期days of grace >YBpB,WND  
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电汇telegraphic transfer （T.T） !TOi]`vqc  
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邮汇postal order||postal note （Am.）||post office order||money order Crhi+D  
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本票promissory note （P/N） Y+ Z9IiS7  
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押汇负责书||押汇保证书letter of hypothecation 7ILa H|eN  
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副保||抵押品||付属担保物collateral security p},Fwbl  
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担保书trust receipt||letter of indemnity 0Mu8ZVI{  
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承兑||认付acceptance @sHw+to|p)  
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单张承兑general acceptance HQ3`:l
 
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有条件承兑qualified acceptance pfZ,t<bE2  
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附条件认付conditional acceptance PGPbpl&\t  
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部分认付partial acceptance   Ydh<TF4!