[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。   :%rS =f  
会计报表statement of account "E*e2W  
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往来帐目account current vRQOs0F;  
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现在往来帐||存款额current accout 0?Q_@Y  
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销货帐account sales G7LIdn=  
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共同计算帐项joint account "h"NW[R  
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未决帐项outstanding account ?knYY>Kzh1  
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贷方帐项credit account||creditor account 62'1X"  
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借方帐项debit account||debtor account r{?TaiK  
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应付帐||应付未付帐account payable n'FwM\  
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应收帐||应收未收帐account receivable ,,L2(N  
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新交易||新帐new account ow'Vz Ay-  
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未决帐||老帐old account una%[jTc  
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现金帐cash account ^eYqll /U  
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流水帐running account FyoEQ%.bI  
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暂记帐||未定帐suspense account /\s}uSW  
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过期帐||延滞帐overdue account||pastdue account T\s)le  

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杂项帐户sundry account /c2'dJ(H  
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详细帐单||明细表detail account 0yM[Z':i'{  
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呆帐bad account 69y;`15  
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会计项目title of account 3VnQnd E  
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会计薄||帐薄account-book ~rr 4ok  
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营业报告书||损益计算表account of budiness||business report cV{%^0?D  
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借贷细帐||交验帐account rendered `~UZU@/x  
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明细帐account stated ZPN roCK`  
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与…银行开立一户头to open an account with +z9@:L  
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与…银行建立交易to keep account with ~n')&u{  
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继续记帐to keep account /y7M lU9  
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与…有交易to have an account with CBQhIvq.d  
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作成会计帐||有往来帐项to make out an account with kc'pN&]r:  
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清算||清理债务to make up an account G!8Z~CPF  
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清洁帐目||与…停止交易to close ones account with #eU.p&Zc  
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结帐to close an account ultG36.x  
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清理未付款to ask an account||to demand an account (\"k&O{  
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结清差额to balance the account with 8;y&Pb~)  
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清算to settle an account||to liquidate an account||to square an account @cRZk`|1n  
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审查帐目||监查帐目to audit an account hqk}akXt  
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检查帐目to examine an account zJM S=r  
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转入A的帐户to charge the amount to As account 5!C_X5M  
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以计帐方式付款to pay on account .yT8NTu~0j  
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代理某人||为某人on ones account||on account of one r4x3$M c  
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为自己计算||独立帐目on ones own account Y\],2[liF  
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由某人收益并负风险on ones account and risk||for ones account and risk 3$vRW.c\q  
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由某人负担for ones account||for account of one I"AYWo
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按某人指示||列入某人帐户by order and for account of one 5`~mmAUk;`  
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列入5月份帐目for May account a/~aFmu6b  
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编入某中帐项下to pass to the account of||to place to the account of TUL _TR  
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寄出清算书to send in an account||to send in render an account -3Avs9`5  
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支票薄cheque book _ 7oV<  
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支票陈票人cheque drawer aI zv  
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持票人cheque holder Z_z#QX>=D  
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不记名支票cheque to bearer||bearer cheque 60B-ay0e$b  
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记名支票||认人支票cheque to order <bmLy_":  
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到期支票antedated cheque =G>(~+EA  
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未到期支票postdated cheque CmC0k-%w  
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保付支票certified cheque aiftlY  
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未获兑现支票，退票returned cheque X-Ycz 5?  
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横线支票crossed cheque 'F_}xMU  
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普通横线general crossing tHI*,  
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特别横线special crossing U</+.$b  
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空白支票blank cheque 1L[S*X  
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失效支票，过期支票stale cheque :R+],m il  
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普通支票open cheque 5u,sx664  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3?ba 1F0Nw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5Rs?CVVb  
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支票换现金||兑现to cash a cheque Y'_ D<Mp  
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清理票款to clear a cheque lIl9ypikg  
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保证兑现to certify a cheque -s~p}CQ.  
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填写支票数额to fill up a cheque yHw!#gWM  
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支票上划线to cross a cheque + -k`x0v  
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开发支票to make out a cheque 9jjL9f_3  
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签发支票，开立支票to draw a cheque||to issue a cheque V
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透支支票to overdraw a cheque n(# c`t*  
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背书支票to endorse a cheque "U{mMd!9L  
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请付票款||清付票款to pay a cheque||to honour a cheque vev8l\  
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支票退票to dishonour a cheque L/%xbm~  
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拒付支票to refuse a cheque 0MhxFoFO  
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拒付支票to stop payment of a cheque }8X:?S %  
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提示要求付款to present for payment <C2c"=b  
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见票即付持票人payable to bearer O/'f$Zj36  
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支付指定人payable to order >4F dxa  
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已过期||无效out of date||stale i$2MjFC-  
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请给出票人R/D||refer to drawer .k
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S;G"L$&\  
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文字与数字不一致words and figures differ IhtmD@H}  
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支票 dpl"}+  
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时间已过account closed U!3uaz'  
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更改处应加盖印章alterations require initials :C}KI)  
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时间已过effects not cleared `"-`D!U?$  
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停止付款payment stopped Ix%"4/z>  
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支票毁损cheque mutilated 0Te)s3X  
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汇款||寄钱to remit||to send money [v>Z(  
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寄票供取款||支票支付to send a cheque for payment 3tx0y
 
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寄款人a remitter >8.v.;`  
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收款人a remittee E:LQ!  
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国外汇票foreign Bill 519:yt  
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国内汇票inland Bill <LOx.}fv  
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跟单汇票documentary bill (qq$y #$  
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空头汇票accommodation bill ""U?# <}GD  
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原始汇票original bill ]I.& .?^i0  
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改写||换新票据renewed bill q4#f *]  
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即期汇票sight bill||bill on demand ?H86Wbz  
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…days after date||…days after date…日后付款 r{N{!"G  
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…months after date||…months after date…月后付款 ?M{6U[?  
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见票后…日付款…days after sight||…days sight re 1k]  
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见票后…月付款…months after sight||…months sight |% YzGgp7  
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同组票据set of bills _=^hnv  
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单张汇票sola of exchange||sole of exchange 'V9aB
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远期汇票usance bill||bill at usance Z6/~2S@  
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长期汇票long bill !DUg"o3G>  
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短期汇票short bill gwB>oi*OE  
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逾期汇票overdue bill j[ZniD  
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宽限日期days of grace T]Td4T!  
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电汇telegraphic transfer （T.T） Cy> +j{%!  
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邮汇postal order||postal note （Am.）||post office order||money order e4H0<h }{  
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本票promissory note （P/N） `xAJy5  
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押汇负责书||押汇保证书letter of hypothecation jG ;(89QR/  
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副保||抵押品||付属担保物collateral security 8jGoU9  
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担保书trust receipt||letter of indemnity [>9" RzEl  
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承兑||认付acceptance fTtSx_}3H  
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单张承兑general acceptance g)6 k?Y  
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有条件承兑qualified acceptance >ZsK5v  
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附条件认付conditional acceptance 4\WkXwoqQO  
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部分认付partial acceptance   .u3W]5M|