[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。   ]OY6.m  
会计报表statement of account g=; rM8W  
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往来帐目account current `g%]z@'+?  
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现在往来帐||存款额current accout #Q6wv/"Ub  
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销货帐account sales IC[SJVH;  
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共同计算帐项joint account ;~z>GJox  
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未决帐项outstanding account aVuan&]*=  
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贷方帐项credit account||creditor account 7x9YA$ IE  
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借方帐项debit account||debtor account ml=1R>#'  
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应付帐||应付未付帐account payable 2)RW*Qu;+  
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应收帐||应收未收帐account receivable ygpC1nN  
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新交易||新帐new account 1I3u~J3]/  
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未决帐||老帐old account >;xEzc!W3*  
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现金帐cash account .E;6Xx_+r  
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流水帐running account tY# F8a&  
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暂记帐||未定帐suspense account t1C{  
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过期帐||延滞帐overdue account||pastdue account K&|zWpb  
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杂项帐户sundry account kIWQ`)'  
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详细帐单||明细表detail account 38'H-]8q"  
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呆帐bad account |um)vlN;9  
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会计项目title of account {Z?!*Ow  
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会计薄||帐薄account-book sJM}p5V  
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营业报告书||损益计算表account of budiness||business report T2(+
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借贷细帐||交验帐account rendered H+ M~|Ju7  
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明细帐account stated u8,T>VNVw  
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与…银行开立一户头to open an account with dF?pEet?2  
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与…银行建立交易to keep account with ^al SyJ`  
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继续记帐to keep account )eG&"3kFe!  
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与…有交易to have an account with X>B/
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作成会计帐||有往来帐项to make out an account with Pb`sn5;  
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清算||清理债务to make up an account |JDJ{;o  
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清洁帐目||与…停止交易to close ones account with d+w<y~\ q  
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结帐to close an account ZN1p>+oY!  
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清理未付款to ask an account||to demand an account JU6np4  
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结清差额to balance the account with f_\-y&)+*  
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清算to settle an account||to liquidate an account||to square an account Qi}LV"&L  
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审查帐目||监查帐目to audit an account |)_R bqZ  
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检查帐目to examine an account vOS0E^  
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转入A的帐户to charge the amount to As account +NY4j-O  
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以计帐方式付款to pay on account P(;c`  
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代理某人||为某人on ones account||on account of one $5IrM7i  
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为自己计算||独立帐目on ones own account AI yv;}5  
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由某人收益并负风险on ones account and risk||for ones account and risk U VKN#"_{  
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由某人负担for ones account||for account of one a:}"\>Aj  
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按某人指示||列入某人帐户by order and for account of one mW-W7-JhO7  
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列入5月份帐目for May account HH?*"cKF~  
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编入某中帐项下to pass to the account of||to place to the account of ~P_kr'o  
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寄出清算书to send in an account||to send in render an account c5e\ckqm^  
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支票薄cheque book E{s|#  
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支票陈票人cheque drawer 9Oyi:2A  
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持票人cheque holder \STvBI?  
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不记名支票cheque to bearer||bearer cheque 2gAdZE&Y  
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记名支票||认人支票cheque to order y=xe<#L  
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到期支票antedated cheque "!6~*!]c  
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未到期支票postdated cheque o!r4 frP  
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保付支票certified cheque `AHNk7 t=  
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未获兑现支票，退票returned cheque OXX(OCG>  
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横线支票crossed cheque [I<'E LX  
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普通横线general crossing i^cM@?  
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特别横线special crossing Ldj^O9p(  
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空白支票blank cheque UFAMbI  
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失效支票，过期支票stale cheque X.AWs=:-  
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普通支票open cheque ~v(M6dz~vk  
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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 !=_^}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /Zeg\}/4[  
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支票换现金||兑现to cash a cheque &~JfDe9IS  
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清理票款to clear a cheque C(1A  8  
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保证兑现to certify a cheque A]O5+"mc  
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填写支票数额to fill up a cheque ;]oXEq`  
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支票上划线to cross a cheque _Dcc<-.  
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开发支票to make out a cheque &b@!DAwAJ  
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签发支票，开立支票to draw a cheque||to issue a cheque AR+\uD=\I-  
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透支支票to overdraw a cheque Xx y Bg!R  
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背书支票to endorse a cheque il>x!)?o  
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请付票款||清付票款to pay a cheque||to honour a cheque eA*Jfb  
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支票退票to dishonour a cheque .y;\puNq  
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拒付支票to refuse a cheque yjOu]K:X  
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拒付支票to stop payment of a cheque GEe 0@q#YA  
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提示要求付款to present for payment L&DF,fWsF&  
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见票即付持票人payable to bearer dIk8TJ  
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支付指定人payable to order ,{ uW8L  
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已过期||无效out of date||stale KTLbqSS\  
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请给出票人R/D||refer to drawer )y%jLiQv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gp\<p-}  
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文字与数字不一致words and figures differ _+E5T*dk  
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支票 \}|o1Xh2  
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时间已过account closed io8'g3<  
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更改处应加盖印章alterations require initials |3KLk?2  
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时间已过effects not cleared Yz+
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停止付款payment stopped =h5H~G5AT  
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支票毁损cheque mutilated fO[+LR 'ax  
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汇款||寄钱to remit||to send money ^Xq 6:
 
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寄票供取款||支票支付to send a cheque for payment {ix? Brq/  
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寄款人a remitter [`"ZjkR_J  
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收款人a remittee q!u~jI9j  
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国外汇票foreign Bill %,@e^3B  
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国内汇票inland Bill DpvI[r//'*  
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跟单汇票documentary bill ?R$F)g7<  
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空头汇票accommodation bill =C8?M  
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原始汇票original bill $0>60<J  
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改写||换新票据renewed bill 4C61GB?Vy  
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即期汇票sight bill||bill on demand ff,pvk8N5  
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…days after date||…days after date…日后付款 `>f6)C-  
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…months after date||…months after date…月后付款 :8=ikwQ  
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见票后…日付款…days after sight||…days sight A+ZK4]xb  
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见票后…月付款…months after sight||…months sight #~}nFY.  
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同组票据set of bills R_W+Ylob  
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单张汇票sola of exchange||sole of exchange =9'RM>  
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远期汇票usance bill||bill at usance tZ:_ag)o  
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长期汇票long bill Q]Y*K  
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短期汇票short bill T! Y@`Ox  
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逾期汇票overdue bill YSr9VpqWV  
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宽限日期days of grace }iXDa?6%  
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电汇telegraphic transfer （T.T） {@H6HqD  
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邮汇postal order||postal note （Am.）||post office order||money order [pC$+NX  
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本票promissory note （P/N） D"Bl:W'?j  
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押汇负责书||押汇保证书letter of hypothecation )
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副保||抵押品||付属担保物collateral security p#ol*m5wE  
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担保书trust receipt||letter of indemnity dbwe?ksh  
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承兑||认付acceptance j-4VB_
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单张承兑general acceptance K#%&0D!  
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有条件承兑qualified acceptance wg7V-+@i  
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附条件认付conditional acceptance bV(Y`g  
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部分认付partial acceptance   >sfRI]OG