[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。   3 2MdDa
 
会计报表statement of account vq&u19iP  
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往来帐目account current cun&'JOH?U  
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现在往来帐||存款额current accout
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销货帐account sales /PuN+M  
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共同计算帐项joint account ]s))O6^f  
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未决帐项outstanding account 8:)W!tr  
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贷方帐项credit account||creditor account c'8pTP%[  
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借方帐项debit account||debtor account Wu!s  
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应付帐||应付未付帐account payable +KzbaBK  

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应收帐||应收未收帐account receivable *49lM;  
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新交易||新帐new account /#C}1emK  
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未决帐||老帐old account +6$|No  
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现金帐cash account qZS]eQW.  
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流水帐running account lI<Q=gd  
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暂记帐||未定帐suspense account a^ __Z3g,  
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过期帐||延滞帐overdue account||pastdue account ZgzjRa++  
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杂项帐户sundry account !'jZ !NFO  
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详细帐单||明细表detail account hT0[O  
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呆帐bad account S#{jyU9 ]  
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会计项目title of account  l:i&l?>_  
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会计薄||帐薄account-book 5Qh$>R4!"  
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营业报告书||损益计算表account of budiness||business report ^c-8~r|y,  
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借贷细帐||交验帐account rendered ].Sz2vI  
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明细帐account stated lM|}K-2
 
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与…银行开立一户头to open an account with }mYxI^n  
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与…银行建立交易to keep account with B4Fuvi  
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继续记帐to keep account (Qcd !!  
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与…有交易to have an account with DuMzK%  
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作成会计帐||有往来帐项to make out an account with L+X:M/)  
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清算||清理债务to make up an account }ip3dm  
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清洁帐目||与…停止交易to close ones account with sxn{uRF  
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结帐to close an account /& W&  
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清理未付款to ask an account||to demand an account H:F'5Zt  
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结清差额to balance the account with WS ^,@>A  
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清算to settle an account||to liquidate an account||to square an account \2^o,1r/  
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审查帐目||监查帐目to audit an account t$e'[;w  
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检查帐目to examine an account \^ 1S:z  
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转入A的帐户to charge the amount to As account akFT 0@9  
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以计帐方式付款to pay on account Ms#rvn!J  
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代理某人||为某人on ones account||on account of one ob;O,&e0>  
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为自己计算||独立帐目on ones own account PIAE6,*  
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由某人收益并负风险on ones account and risk||for ones account and risk & 'CUc/,  
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由某人负担for ones account||for account of one \(RD5@=!4#  
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按某人指示||列入某人帐户by order and for account of one @qpj0i+>*  
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列入5月份帐目for May account Y1ks'=c>  
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编入某中帐项下to pass to the account of||to place to the account of 0'HQ=pP  
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寄出清算书to send in an account||to send in render an account q^:VF()d_z  
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支票薄cheque book )tKSooW  
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支票陈票人cheque drawer ''(rC38  
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持票人cheque holder S43J
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不记名支票cheque to bearer||bearer cheque 0-[naGz  
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记名支票||认人支票cheque to order %S"85#R5E  
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到期支票antedated cheque ,~=]3qmbR  
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未到期支票postdated cheque /OWwC%tM/  

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保付支票certified cheque #-\5O  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque `!/[9Y#Hp  
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普通横线general crossing vMB61 |O  
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特别横线special crossing uQKQC?w  
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空白支票blank cheque Q{
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失效支票，过期支票stale cheque @k&6\1/U  
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普通支票open cheque O{_t*sO9q*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6[3Xe_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B{`adq?pW  
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支票换现金||兑现to cash a cheque ~tA ^K  
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清理票款to clear a cheque <#h,_WP*  
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保证兑现to certify a cheque =U3S"W %  
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填写支票数额to fill up a cheque ?.SGn[  
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支票上划线to cross a cheque |@X^_L.!  
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开发支票to make out a cheque $Y|OGZH8E  
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签发支票，开立支票to draw a cheque||to issue a cheque _u[tv,  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque ~S/
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请付票款||清付票款to pay a cheque||to honour a cheque ]%E
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支票退票to dishonour a cheque Z\nDR
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拒付支票to refuse a cheque f!x9%  
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拒付支票to stop payment of a cheque =-2~>B  
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提示要求付款to present for payment zV&l^.  
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见票即付持票人payable to bearer !/}3/iU  
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支付指定人payable to order _9h$8(wjn  
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已过期||无效out of date||stale [~9UsHfH  
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请给出票人R/D||refer to drawer }X)vktE+|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ! eF(WbU0  
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文字与数字不一致words and figures differ @su<h\)  
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支票 ~+Gh{,f  
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时间已过account closed 5NhFjPETr  
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更改处应加盖印章alterations require initials {+J{t\`  
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时间已过effects not cleared ,jY:@<n  
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停止付款payment stopped hZJ~zx~  
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支票毁损cheque mutilated =z'(FP5!0  
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汇款||寄钱to remit||to send money wKM9fs  
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寄票供取款||支票支付to send a cheque for payment %/A>'p,~  
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寄款人a remitter l2Sar1~1  
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收款人a remittee t.( `$  
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国外汇票foreign Bill F'K >@y  
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国内汇票inland Bill nqy
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跟单汇票documentary bill YZf{."Opj[  
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空头汇票accommodation bill U"r*kO %  
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原始汇票original bill %E_Y4Oe1  
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改写||换新票据renewed bill MN<LZC%$  
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即期汇票sight bill||bill on demand ,!{8@* !=s  
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…days after date||…days after date…日后付款 ZN}`A
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…months after date||…months after date…月后付款 ql@2<V{  
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见票后…日付款…days after sight||…days sight s&E,$|80  
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见票后…月付款…months after sight||…months sight Iy_5k8]  
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同组票据set of bills k1 z`92"  
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单张汇票sola of exchange||sole of exchange yP]>eL
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远期汇票usance bill||bill at usance }Cu:BD.zQ  
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长期汇票long bill ft/k-64  
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短期汇票short bill !P
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逾期汇票overdue bill ;SXkPs3q  
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宽限日期days of grace c%5P|R~g]p  
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电汇telegraphic transfer （T.T） q!W,2xqZoq  
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邮汇postal order||postal note （Am.）||post office order||money order 1V`-D8-?  
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本票promissory note （P/N） >C,0}lj  
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押汇负责书||押汇保证书letter of hypothecation qVU<jt  
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副保||抵押品||付属担保物collateral security h HHR]e5:  
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担保书trust receipt||letter of indemnity *ssw`}yE'  
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承兑||认付acceptance w5q6c%VZ  
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单张承兑general acceptance 1]>JMh%X9t  
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有条件承兑qualified acceptance CXn?~m&K  
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附条件认付conditional acceptance tY#&_%W  
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部分认付partial acceptance   yq, qS0Fo