[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。   d%L/[.&  
会计报表statement of account 7k%!D"6_R  
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往来帐目account current ;P}007;  
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现在往来帐||存款额current accout [
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销货帐account sales A!^r9?<  
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共同计算帐项joint account X,lhVT |
 
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未决帐项outstanding account Y~* aA&D  
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贷方帐项credit account||creditor account vxi_Y\r=T  
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借方帐项debit account||debtor account ']sjW'~  
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应付帐||应付未付帐account payable P;K3T![  
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应收帐||应收未收帐account receivable ZP@NV|B  
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新交易||新帐new account xzFQ)t&  
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未决帐||老帐old account UUvCi+W  
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现金帐cash account l&kZ6lZ  
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流水帐running account IAN={";p  
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暂记帐||未定帐suspense account <u],R.S)  
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过期帐||延滞帐overdue account||pastdue account @SaxM4  
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杂项帐户sundry account ~J5B?@2hK  
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详细帐单||明细表detail account M)Z! W3  
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呆帐bad account =8rNOi   
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会计项目title of account voTP,R[}85  
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会计薄||帐薄account-book Gxxz4   
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营业报告书||损益计算表account of budiness||business report u86@zlzd  

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借贷细帐||交验帐account rendered s aHY9{)  
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明细帐account stated TiG?r$6v%  
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与…银行开立一户头to open an account with \1n (Jr.<  
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与…银行建立交易to keep account with Q 8;JvCz  
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继续记帐to keep account
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与…有交易to have an account with i3d2+N`  
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作成会计帐||有往来帐项to make out an account with o`7 Z<HF  
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清算||清理债务to make up an account lFSvHs5  
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清洁帐目||与…停止交易to close ones account with F#RNm5  
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结帐to close an account 3;wiwN'  
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清理未付款to ask an account||to demand an account j{2 0  
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结清差额to balance the account with oOAkwc%)b  
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清算to settle an account||to liquidate an account||to square an account :F#^Q%-IS  
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审查帐目||监查帐目to audit an account +Wy`X5v  
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检查帐目to examine an account !<VP[%2L~  
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转入A的帐户to charge the amount to As account @]8flb )T  
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以计帐方式付款to pay on account 4K dYiuz0`  
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代理某人||为某人on ones account||on account of one %zRuIDmv  
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为自己计算||独立帐目on ones own account v6Y[_1  
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由某人收益并负风险on ones account and risk||for ones account and risk ;L#RFdh  
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由某人负担for ones account||for account of one M"{*))O\-c  
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按某人指示||列入某人帐户by order and for account of one >SziRm>Y7  
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列入5月份帐目for May account gW4fwE^  
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编入某中帐项下to pass to the account of||to place to the account of t0v>J9  
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寄出清算书to send in an account||to send in render an account K"5q387!  
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支票薄cheque book ;#IrHR*Bk  
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支票陈票人cheque drawer C2=PGq  
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持票人cheque holder f?eq-/UR  
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不记名支票cheque to bearer||bearer cheque n_LK8
 
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记名支票||认人支票cheque to order \T<F#a  
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到期支票antedated cheque J.U%W}Hx  
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未到期支票postdated cheque SAf)#HXa  
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保付支票certified cheque T<Qa`|5>  
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未获兑现支票，退票returned cheque O&;d82IA{  
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横线支票crossed cheque Ars*H,9>e  
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普通横线general crossing ~OxFgKn23&  
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特别横线special crossing ohJDu{V  
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空白支票blank cheque Xc" %-  
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失效支票，过期支票stale cheque R;A8y  
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普通支票open cheque 0_+ & [g}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vRf$#fBEQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =Bm|9A1  
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支票换现金||兑现to cash a cheque ~$j;@4  
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清理票款to clear a cheque qP#
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保证兑现to certify a cheque y^n
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填写支票数额to fill up a cheque JhTr{8{  
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支票上划线to cross a cheque JZ5";*,  
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开发支票to make out a cheque 'r\RN\PT  
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签发支票，开立支票to draw a cheque||to issue a cheque `^'fS@VA  
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透支支票to overdraw a cheque 2cIKph  
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背书支票to endorse a cheque <-n^h~,4  
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请付票款||清付票款to pay a cheque||to honour a cheque N!wuBRWR  
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支票退票to dishonour a cheque "p
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拒付支票to refuse a cheque n=F rv*"Z  
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拒付支票to stop payment of a cheque P2aFn=f  
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提示要求付款to present for payment -LUZ7,!/>o  
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见票即付持票人payable to bearer <DR!AR)  
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支付指定人payable to order tvFe_*Ck  
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已过期||无效out of date||stale <;?1#ok  
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请给出票人R/D||refer to drawer )`'a1y|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fpC":EX@r  
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文字与数字不一致words and figures differ a:UkVK]MP  
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支票 -=gI_wLbM  
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时间已过account closed 9{j`eAUZl  
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更改处应加盖印章alterations require initials 6fI2y4yEz  
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时间已过effects not cleared H!X*29nX  
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停止付款payment stopped mk!8>XvM  
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支票毁损cheque mutilated t g-(e=S4P  
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汇款||寄钱to remit||to send money >yT1oD0+x  
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寄票供取款||支票支付to send a cheque for payment n7Eh!<  
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寄款人a remitter o~9*J)X5i  
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收款人a remittee tK{#kApHGG  
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国外汇票foreign Bill #Y-_kQV*  
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国内汇票inland Bill Ev [?5R  
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跟单汇票documentary bill ,H
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空头汇票accommodation bill ^*$!9~  
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原始汇票original bill z%+rI  
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改写||换新票据renewed bill Rh ]XJM  
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即期汇票sight bill||bill on demand *L*{FnsV  
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…days after date||…days after date…日后付款 z}$.A9yn  
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…months after date||…months after date…月后付款 ]{+Y!tD  
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见票后…日付款…days after sight||…days sight jMS>B)'T
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见票后…月付款…months after sight||…months sight tBl(E  
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同组票据set of bills Q4]Od{[  
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单张汇票sola of exchange||sole of exchange eHd7fhW5  
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远期汇票usance bill||bill at usance >$ro\/  
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长期汇票long bill I};*O6D`  
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短期汇票short bill [io|qLr}\  
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逾期汇票overdue bill 3r,Kt&2$  
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宽限日期days of grace m"'`$/_  
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电汇telegraphic transfer （T.T） PqF&[ M<)  
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邮汇postal order||postal note （Am.）||post office order||money order -g|ji.  
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本票promissory note （P/N） v#X#F9C  
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押汇负责书||押汇保证书letter of hypothecation %so{'rQl  
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副保||抵押品||付属担保物collateral security yq^Ma  
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担保书trust receipt||letter of indemnity <l5m\A  
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承兑||认付acceptance 2\gIjXX"  
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单张承兑general acceptance ~<_WYSzS  
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有条件承兑qualified acceptance ?.H ]Y&XF  
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附条件认付conditional acceptance m
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部分认付partial acceptance   -)}Z $;1a