[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。   )B81i! q  
会计报表statement of account `"B^{o  
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往来帐目account current =qw&dwIQ  
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现在往来帐||存款额current accout "MTWjW*6  
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销货帐account sales 7ZQ'h3K  
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共同计算帐项joint account bjlkX[{}I  
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未决帐项outstanding account QTYYghz  
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贷方帐项credit account||creditor account Yq J]7V\  
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借方帐项debit account||debtor account '6X %=f'^b  
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应付帐||应付未付帐account payable V}SyD(8~  
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应收帐||应收未收帐account receivable /1[gn8V691  
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新交易||新帐new account gfm;xT/y  
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未决帐||老帐old account lbS?/f  
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现金帐cash account [sj VRW-  
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流水帐running account $/paEn"  
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暂记帐||未定帐suspense account bDWeU}  
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过期帐||延滞帐overdue account||pastdue account [4XC#OgA  
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杂项帐户sundry account 5V@&o`!=h  
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详细帐单||明细表detail account ~@Kf2dHes  
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呆帐bad account <uD qYT$6  
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会计项目title of account <GF@L  
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会计薄||帐薄account-book :<GfETIs  
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营业报告书||损益计算表account of budiness||business report RtC'v";6  
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借贷细帐||交验帐account rendered U=cWmH
 
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明细帐account stated 1h=D4yN  
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与…银行开立一户头to open an account with Hm9<fQuM  
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与…银行建立交易to keep account with T2weAk#J  
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继续记帐to keep account \c7>:DH  
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与…有交易to have an account with Mo^`\/x!  
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作成会计帐||有往来帐项to make out an account with aB"xqh)a}T  
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清算||清理债务to make up an account l
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清洁帐目||与…停止交易to close ones account with T*CME]  
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结帐to close an account m22wF>9  
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清理未付款to ask an account||to demand an account 9%!dNnUk  
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结清差额to balance the account with 4|Ui?.4=  
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清算to settle an account||to liquidate an account||to square an account >n$!<  
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审查帐目||监查帐目to audit an account *<9$D  
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检查帐目to examine an account o""~jc~  
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转入A的帐户to charge the amount to As account +>YfRqz:KB  
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以计帐方式付款to pay on account ~UPZ<  
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代理某人||为某人on ones account||on account of one +)/Uu3"=  
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为自己计算||独立帐目on ones own account K=\&+at1  
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由某人收益并负风险on ones account and risk||for ones account and risk &drFQ|  
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由某人负担for ones account||for account of one Y25uU%6t_  
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按某人指示||列入某人帐户by order and for account of one VKuAO$s$  
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列入5月份帐目for May account (S9f/i^  
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编入某中帐项下to pass to the account of||to place to the account of DxSsg  
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寄出清算书to send in an account||to send in render an account AW8'RfC.  
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支票薄cheque book \b8\Ug~t  
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支票陈票人cheque drawer Z4q~@|+%  
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持票人cheque holder J;QUPpHZ  
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不记名支票cheque to bearer||bearer cheque 82:W
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记名支票||认人支票cheque to order 7P**:b  
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到期支票antedated cheque w{,4rk;Hr  
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未到期支票postdated cheque 9 [Y-M  
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保付支票certified cheque wij,N(,H  
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未获兑现支票，退票returned cheque WxUxc75  
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横线支票crossed cheque wWjG JvJ  
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普通横线general crossing vmZ"o9-{#X  
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特别横线special crossing HSz" tN  
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空白支票blank cheque "lVqU  
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失效支票，过期支票stale cheque _eQ-`?  
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普通支票open cheque @F5f"8!.\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5LW}h^N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #/-_1H  
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支票换现金||兑现to cash a cheque #5ax^p2*
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清理票款to clear a cheque `lpz-"EEV  
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保证兑现to certify a cheque %& blJ6b  
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填写支票数额to fill up a cheque gX @`X  
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支票上划线to cross a cheque 7(k^a)~PL  
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开发支票to make out a cheque WrGK
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签发支票，开立支票to draw a cheque||to issue a cheque ,J=P,](  
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透支支票to overdraw a cheque n> w`26MMp  
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背书支票to endorse a cheque oy.[+EI`|  
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请付票款||清付票款to pay a cheque||to honour a cheque qv2!grp]*W  
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支票退票to dishonour a cheque U]6&b  
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拒付支票to refuse a cheque o @Z#  
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拒付支票to stop payment of a cheque ??qq:`s  
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提示要求付款to present for payment y*b3&%.ml  
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见票即付持票人payable to bearer JgRYljQi2  
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支付指定人payable to order TYns~X_PR  
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已过期||无效out of date||stale yx{3J  
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请给出票人R/D||refer to drawer KP"%Rm`XN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K{fsn4rk  
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文字与数字不一致words and figures differ X|LxV]  
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支票 6=hk=2]f  
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时间已过account closed cgu~  
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更改处应加盖印章alterations require initials &^&zR(o`  
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时间已过effects not cleared t(!r8!c u}  
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停止付款payment stopped SO\/-]9#  
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支票毁损cheque mutilated tvKAIwe  
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汇款||寄钱to remit||to send money :G w~7v_  
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寄票供取款||支票支付to send a cheque for payment BI?@1q}:  
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寄款人a remitter SAV%4  
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收款人a remittee -D^A:}$  
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国外汇票foreign Bill aA`/E  
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国内汇票inland Bill G.'+-v=\]  
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跟单汇票documentary bill vR6Bn  
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空头汇票accommodation bill ^>y@4qB  
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原始汇票original bill . v@>JZC  
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改写||换新票据renewed bill Si9Z>MR  
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即期汇票sight bill||bill on demand V(MFna)  
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…days after date||…days after date…日后付款 e pCLM_yA  
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…months after date||…months after date…月后付款 I]"96'|N  
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见票后…日付款…days after sight||…days sight S _T^G` [  
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见票后…月付款…months after sight||…months sight aq+Y7IR_  
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同组票据set of bills pu!dqF<  
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单张汇票sola of exchange||sole of exchange wfL-oi'5  
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远期汇票usance bill||bill at usance )4?x5#  
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长期汇票long bill dLsn\m>  
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短期汇票short bill r!P}u  
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逾期汇票overdue bill N$Y" c*  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） Iu~\L0R427  
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邮汇postal order||postal note （Am.）||post office order||money order =.|J!
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本票promissory note （P/N） Obw?_@X  
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押汇负责书||押汇保证书letter of hypothecation Q "oI])r  
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副保||抵押品||付属担保物collateral security d"G+8}.4  
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担保书trust receipt||letter of indemnity c[}(OH  
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承兑||认付acceptance "I;C;}
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单张承兑general acceptance *?QE2&S:  
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有条件承兑qualified acceptance BY\:dx)mK  
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附条件认付conditional acceptance TUL _TR  
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部分认付partial acceptance   bf_I9Z3m