[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。   &7w>K6p  
会计报表statement of account ,GJ>vT)  
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往来帐目account current _Hu2[lV  
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现在往来帐||存款额current accout Ke?gz:9j  
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销货帐account sales Px#QZZ  

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共同计算帐项joint account I\upnEKKzZ  
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未决帐项outstanding account ls24ccOs  
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贷方帐项credit account||creditor account zNny\Z  
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借方帐项debit account||debtor account R6Zj=l[  
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应付帐||应付未付帐account payable [2'm`tZL  
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应收帐||应收未收帐account receivable WB r:|F+~s  
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新交易||新帐new account
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未决帐||老帐old account -XVEV  
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现金帐cash account \\S/N A  
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流水帐running account .?rbny  
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暂记帐||未定帐suspense account :8^M
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过期帐||延滞帐overdue account||pastdue account Z5G]p4  
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杂项帐户sundry account *jM_
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详细帐单||明细表detail account C.J`8@a]?  
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呆帐bad account $#%U\mIz  
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会计项目title of account }p~OCW!  
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会计薄||帐薄account-book 0A;"V' i  
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营业报告书||损益计算表account of budiness||business report vQ:wW',i  
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借贷细帐||交验帐account rendered +I t#Z3  
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明细帐account stated *7ZGq(O  
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与…银行开立一户头to open an account with ]' Y|Nl  
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与…银行建立交易to keep account with <,"4k&0Q>V  
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继续记帐to keep account u*3NS$vH  
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与…有交易to have an account with "#yJHsu]  
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作成会计帐||有往来帐项to make out an account with Z(j{F<\jS  
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清算||清理债务to make up an account _A98  
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清洁帐目||与…停止交易to close ones account with F/p,j0S  
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结帐to close an account Z\~GU*Y.e  
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清理未付款to ask an account||to demand an account Z&Y=`GOI  
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结清差额to balance the account with j~E",7Q'  
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清算to settle an account||to liquidate an account||to square an account 8'Z:ydj^,  
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审查帐目||监查帐目to audit an account ,](:<A)W&  
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检查帐目to examine an account 69m ;XdkKz  
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转入A的帐户to charge the amount to As account 2I/xJ+  
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以计帐方式付款to pay on account 1'.7_EQ4T  
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代理某人||为某人on ones account||on account of one r]@0eb   
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为自己计算||独立帐目on ones own account dCyqvg6u  
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由某人收益并负风险on ones account and risk||for ones account and risk IW=cym7  
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由某人负担for ones account||for account of one >F1kR\!  
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按某人指示||列入某人帐户by order and for account of one `?T#Hl>j  
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列入5月份帐目for May account W1fW}0   
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编入某中帐项下to pass to the account of||to place to the account of ,}oM-B  
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寄出清算书to send in an account||to send in render an account Q!- 0xlx  
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支票薄cheque book We0.3aG  
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支票陈票人cheque drawer )u))n#P  
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持票人cheque holder 5T sUQc  
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不记名支票cheque to bearer||bearer cheque *8~86u GU  
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记名支票||认人支票cheque to order fXrXV~'8  
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到期支票antedated cheque U(~+o  
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未到期支票postdated cheque  >S$Z  
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保付支票certified cheque EC
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未获兑现支票，退票returned cheque cuOvN"nuNj  
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横线支票crossed cheque sz9L8f2  
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普通横线general crossing DTW D|M  
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特别横线special crossing V!)O6?l  
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空白支票blank cheque ~c6}
 
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失效支票，过期支票stale cheque z({hiVs  
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普通支票open cheque /lafve~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9{:O{nl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dx;k`r$w  
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支票换现金||兑现to cash a cheque : }`-B0  
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清理票款to clear a cheque =|=.>?t6Z0  
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保证兑现to certify a cheque `_&Vt=7lG  
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填写支票数额to fill up a cheque !~h}8'a?  
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支票上划线to cross a cheque T6~_Q}6  
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开发支票to make out a cheque 7==f\%,  
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签发支票，开立支票to draw a cheque||to issue a cheque mg,j
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透支支票to overdraw a cheque Q~Z=(rP20  
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背书支票to endorse a cheque %E_b'[8  
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请付票款||清付票款to pay a cheque||to honour a cheque GHmv} Z  
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支票退票to dishonour a cheque =r
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拒付支票to refuse a cheque ,<2DLp%%D  
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拒付支票to stop payment of a cheque `N5|Ho*C  
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提示要求付款to present for payment %r+vSGt;5  
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见票即付持票人payable to bearer PH{_,X  
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支付指定人payable to order zuJtpMn  
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已过期||无效out of date||stale sZLT<6_B  
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请给出票人R/D||refer to drawer [2|kl l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +,2Jzl'-  
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文字与数字不一致words and figures differ %_Yx<wR%  
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支票 C.kxQ<  
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时间已过account closed #Mg]GeDJ{  
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时间已过effects not cleared /\)a  
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停止付款payment stopped 76vy5R(.  
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支票毁损cheque mutilated %AN/>\#p  
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汇款||寄钱to remit||to send money n8hRaNHl2  
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寄票供取款||支票支付to send a cheque for payment Y4IGDY*  
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寄款人a remitter C%~a`e|/Y  
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收款人a remittee L^^4=ao0  
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国外汇票foreign Bill kbPE "urR  
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国内汇票inland Bill na^sBq?\  
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跟单汇票documentary bill >5G>D~b  
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空头汇票accommodation bill ]xd^%q*  
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原始汇票original bill ~L7:2weV[  
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改写||换新票据renewed bill }`yiT<z  
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即期汇票sight bill||bill on demand ~Ki`Ze"x  
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…days after date||…days after date…日后付款 s=Q(C[%I  
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…months after date||…months after date…月后付款 UK*qKj.)  
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见票后…日付款…days after sight||…days sight "8V{5e!%j'  
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见票后…月付款…months after sight||…months sight bl/,*Wx:4.  
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同组票据set of bills #~qAHJ<  
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单张汇票sola of exchange||sole of exchange AY_Q ""v  
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远期汇票usance bill||bill at usance wHsB,2H  
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长期汇票long bill ;m AhY  
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短期汇票short bill ,ZI\dtl  
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逾期汇票overdue bill >Cd9fJ&0gP  
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宽限日期days of grace <8(?7QI  
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电汇telegraphic transfer （T.T） p*; Qz  
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邮汇postal order||postal note （Am.）||post office order||money order k ~6-cx  
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本票promissory note （P/N） nJ3vi}`  
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押汇负责书||押汇保证书letter of hypothecation I>w^2(y  
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副保||抵押品||付属担保物collateral security (N U0Tw  
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担保书trust receipt||letter of indemnity ged,>  
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承兑||认付acceptance ~oi_r8K  
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单张承兑general acceptance #w~0uCzQ@  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance 
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部分认付partial acceptance   )}| mDN&P