[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。   -ouJf}#R  
会计报表statement of account _8li4;F  
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往来帐目account current 1mn$Rh&dO  
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现在往来帐||存款额current accout 8U<.16+5Q  
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销货帐account sales 'RV\}gqZ  
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共同计算帐项joint account 2x`xyR_Q.R  
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未决帐项outstanding account xeYySM=  
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贷方帐项credit account||creditor account I6hhU;)C  
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借方帐项debit account||debtor account @0UwI
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应付帐||应付未付帐account payable p21=$?k!;  
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应收帐||应收未收帐account receivable LTYuxZ  
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新交易||新帐new account f`u5\!}=!  
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未决帐||老帐old account )-Mn"1ia  
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现金帐cash account !X\sQNp  
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流水帐running account 1&8j3"  
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暂记帐||未定帐suspense account ,<Grd5em.  
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过期帐||延滞帐overdue account||pastdue account >tmnj/=&   
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杂项帐户sundry account 7zJrT5   
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详细帐单||明细表detail account %S >xSqX  
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呆帐bad account &#vk4C_8m  
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会计项目title of account fH#F"^A  
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会计薄||帐薄account-book O:`GL1{ve?  

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营业报告书||损益计算表account of budiness||business report $I)Tk`=  
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借贷细帐||交验帐account rendered I<D&,LFH*w  
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明细帐account stated %mK3N2N$  
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与…银行开立一户头to open an account with jsk:fh0~M  
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与…银行建立交易to keep account with BpQ;w,sefq  
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继续记帐to keep account [5]R?bQ0q{  
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与…有交易to have an account with c^
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作成会计帐||有往来帐项to make out an account with 6obQ9L c  
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清算||清理债务to make up an account  O]e6i%?  
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清洁帐目||与…停止交易to close ones account with M?E9N{t8)a  
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结帐to close an account }U2[?  
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清理未付款to ask an account||to demand an account (P2[5d|  
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结清差额to balance the account with PLO\L
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清算to settle an account||to liquidate an account||to square an account EwTS!gL  
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审查帐目||监查帐目to audit an account ceqFQ  
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检查帐目to examine an account F?!FD>L{`  
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转入A的帐户to charge the amount to As account Q]!6uA$A  
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以计帐方式付款to pay on account 6(:)otz  
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代理某人||为某人on ones account||on account of one [0K=I64 z  
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为自己计算||独立帐目on ones own account BeAk21xb  
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由某人收益并负风险on ones account and risk||for ones account and risk A8J?A#R*{q  

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由某人负担for ones account||for account of one ,KT<4  
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按某人指示||列入某人帐户by order and for account of one P1$f}K}  
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列入5月份帐目for May account o.v2z~V  
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编入某中帐项下to pass to the account of||to place to the account of E{<?l 7t  
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寄出清算书to send in an account||to send in render an account 6F,/w:  
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支票薄cheque book P7'M],!9w  
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支票陈票人cheque drawer y!F:m=x<  
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持票人cheque holder iEe#aO"D!  
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不记名支票cheque to bearer||bearer cheque !W(`<d]68:  
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记名支票||认人支票cheque to order 7O"hiDQ  
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到期支票antedated cheque DDWp4`CS|  
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未到期支票postdated cheque X`D+jiQ(f  
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保付支票certified cheque 0juDuE?  
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未获兑现支票，退票returned cheque Jb9F=s+  
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横线支票crossed cheque /-><k,mL?  
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普通横线general crossing 4 ]sCr+
 
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特别横线special crossing loBtd%wY  
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空白支票blank cheque JA< :K0  
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失效支票，过期支票stale cheque qrpb[)Ll  
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普通支票open cheque 5y040 N-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .$P|^Zx,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^EuW( "  
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支票换现金||兑现to cash a cheque @0D![oA  
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清理票款to clear a cheque y jFe'  
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保证兑现to certify a cheque xD4$0Ppu  
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填写支票数额to fill up a cheque .&PzkqWZ  
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支票上划线to cross a cheque ULIFSd Y  
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开发支票to make out a cheque +6oG@  
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签发支票，开立支票to draw a cheque||to issue a cheque ~~q}cywBk  
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透支支票to overdraw a cheque 3nrqo<X  
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背书支票to endorse a cheque . ,R4WA,  
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请付票款||清付票款to pay a cheque||to honour a cheque OXCQfT@\  
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支票退票to dishonour a cheque d;44;*D  
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拒付支票to refuse a cheque fGTO Ii@#  
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拒付支票to stop payment of a cheque 7wi%j!
 
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提示要求付款to present for payment anC+r(jjg9  
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见票即付持票人payable to bearer %E.S[cf%8&  
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支付指定人payable to order bjzx!OCpV  
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已过期||无效out of date||stale q% EC  
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请给出票人R/D||refer to drawer Xm@aYNV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JO}?.4B  
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文字与数字不一致words and figures differ :\bfGSD/gd  
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支票 ZAeQ~
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时间已过account closed c,$mWTC  
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更改处应加盖印章alterations require initials (yGQa5v  
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时间已过effects not cleared ! TDD^  
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停止付款payment stopped F.0d4:A+  
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支票毁损cheque mutilated Q!]IG;3Sx|  
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汇款||寄钱to remit||to send money b0YNac.l  
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寄票供取款||支票支付to send a cheque for payment ZpWu,1  
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寄款人a remitter p
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收款人a remittee W>:kq_g T  
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国外汇票foreign Bill HEpM4 xe$  
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国内汇票inland Bill 6ZOAmH fs  
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跟单汇票documentary bill A
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空头汇票accommodation bill HL8(lP
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原始汇票original bill x;mJvfX  
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改写||换新票据renewed bill zLK \I~rU!  
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即期汇票sight bill||bill on demand |lE-&a$xd  
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…days after date||…days after date…日后付款 >[8#hSk  
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…months after date||…months after date…月后付款 %Zu
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见票后…日付款…days after sight||…days sight |i u2&p >  
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见票后…月付款…months after sight||…months sight x,f>X;
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同组票据set of bills ?DRR+n _  
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单张汇票sola of exchange||sole of exchange H@4/#V|Uy  
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远期汇票usance bill||bill at usance 'QnW9EHLF  
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长期汇票long bill Y .X4*B  
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短期汇票short bill p&uCp7]U  
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逾期汇票overdue bill  +xq=<jy  
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宽限日期days of grace ;&q]X]bJ  
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电汇telegraphic transfer （T.T） jQkUNPHu  
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邮汇postal order||postal note （Am.）||post office order||money order g&XhQ.aa  
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本票promissory note （P/N） =<T
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押汇负责书||押汇保证书letter of hypothecation %~G0[fG  
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副保||抵押品||付属担保物collateral security P$Axc/H  
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担保书trust receipt||letter of indemnity %Dl_}  
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承兑||认付acceptance z}D#WWSxf  
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单张承兑general acceptance z(#= tC|  
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有条件承兑qualified acceptance :C >
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附条件认付conditional acceptance [9w, WJL  
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部分认付partial acceptance   UP5%C;