[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。   ~vm%6CABM  
会计报表statement of account m*&]!mM"0G  
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往来帐目account current Q /U2^  
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现在往来帐||存款额current accout 6]K_m(F  
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销货帐account sales <? q?Mn  
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共同计算帐项joint account PxvyN_B#>  
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未决帐项outstanding account ]E5o1eeg  
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贷方帐项credit account||creditor account X-b
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借方帐项debit account||debtor account ;AG8C #_  
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应付帐||应付未付帐account payable /C
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应收帐||应收未收帐account receivable W: z6Koc0  
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新交易||新帐new account ik)|{%!K]H  
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未决帐||老帐old account LQ@" Xe]5  
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现金帐cash account /J]5H  
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流水帐running account KYB`D.O  
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暂记帐||未定帐suspense account D,k6$`  
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过期帐||延滞帐overdue account||pastdue account  {y)=eX9  
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杂项帐户sundry account L
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详细帐单||明细表detail account [CY9^N  
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呆帐bad account Mc)}\{J  
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会计项目title of account }H53~@WP>  
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会计薄||帐薄account-book d z|or9&  
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营业报告书||损益计算表account of budiness||business report j/DzCcp7  
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借贷细帐||交验帐account rendered "69s)~  
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明细帐account stated {qk1_yP  
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与…银行开立一户头to open an account with .xCZ1|+gG  
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与…银行建立交易to keep account with &C_j\7Dq  
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继续记帐to keep account +
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与…有交易to have an account with 38B2|x  
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作成会计帐||有往来帐项to make out an account with ,>a&"V^k  
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清算||清理债务to make up an account K-)] 1BG  
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清洁帐目||与…停止交易to close ones account with l\H=m3Bg  
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结帐to close an account ;+R&}[9,A)  
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清理未付款to ask an account||to demand an account U+jOTq8M  
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结清差额to balance the account with lN)C2
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清算to settle an account||to liquidate an account||to square an account J1U/.`Oy  
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审查帐目||监查帐目to audit an account (S5R!lpO  
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检查帐目to examine an account B"w?;EeV.  
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转入A的帐户to charge the amount to As account u~:y\/Y6  
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以计帐方式付款to pay on account &ywPuTt  
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代理某人||为某人on ones account||on account of one `?rSlR@+[I  
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为自己计算||独立帐目on ones own account ua$GNm  
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由某人收益并负风险on ones account and risk||for ones account and risk XEp{VC@=  
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由某人负担for ones account||for account of one u%KTNa0  
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按某人指示||列入某人帐户by order and for account of one 3S@7]Pg  
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列入5月份帐目for May account `2WFk8) F  
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编入某中帐项下to pass to the account of||to place to the account of 286;=rN]*  
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寄出清算书to send in an account||to send in render an account 8I?Wt W  
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支票薄cheque book CS5?Ti6  
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支票陈票人cheque drawer 29"'K.r  
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持票人cheque holder ||= )d&  
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不记名支票cheque to bearer||bearer cheque M61xPq8y5  
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记名支票||认人支票cheque to order HxV=F66"  
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到期支票antedated cheque 0/MtYIYk  
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未到期支票postdated cheque @Z %ivR:  
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保付支票certified cheque 85:=4N%  
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未获兑现支票，退票returned cheque p!7FpxZY  
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横线支票crossed cheque 5|j<`()H :  
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普通横线general crossing x7&B$.>3  
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特别横线special crossing {0wIR_dGX  
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空白支票blank cheque ?W?c1>  
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失效支票，过期支票stale cheque 30#s aGV  
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普通支票open cheque r1`x=r   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .PIL +x*]N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r[`9uVT/  
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支票换现金||兑现to cash a cheque B dj!ia;H  
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清理票款to clear a cheque )Pa'UGY  
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保证兑现to certify a cheque wj$<t'MN  
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填写支票数额to fill up a cheque ;s= l52  
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支票上划线to cross a cheque hP%M?MKC  
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开发支票to make out a cheque "yy5F>0Wt  
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签发支票，开立支票to draw a cheque||to issue a cheque t:x\kp  
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透支支票to overdraw a cheque $t'MSlF  
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背书支票to endorse a cheque 1APe=tJ  
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请付票款||清付票款to pay a cheque||to honour a cheque 64 wv<r]5j  
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支票退票to dishonour a cheque <Uk}o8E  
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拒付支票to refuse a cheque >NGj =L<  
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拒付支票to stop payment of a cheque rQ{7j!Im  
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提示要求付款to present for payment :[.vM  
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见票即付持票人payable to bearer :;%2BSgFU  
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支付指定人payable to order >mbHy<<  
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已过期||无效out of date||stale gMi
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请给出票人R/D||refer to drawer OR P\b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hk;5w{t}}  
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文字与数字不一致words and figures differ ?.m bK  
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支票 lf`{zc r:  
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时间已过account closed ~p6 V,Q  
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更改处应加盖印章alterations require initials 7uqzm  
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时间已过effects not cleared l ~"^7H?4e  
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停止付款payment stopped ~Y[r`]X`"m  
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支票毁损cheque mutilated @Rze| T.  
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汇款||寄钱to remit||to send money ](]i 'fE>  
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寄票供取款||支票支付to send a cheque for payment x M/+L:_<  
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寄款人a remitter >0y'Rgfe  
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收款人a remittee #<"~~2?  
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国外汇票foreign Bill G^|:N[>B  
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国内汇票inland Bill |-67\p]  
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跟单汇票documentary bill `:fZ)$sY  
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空头汇票accommodation bill \;,+  
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原始汇票original bill ]L.O8  
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改写||换新票据renewed bill yjX9oxhtL  
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即期汇票sight bill||bill on demand Xza(k  
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…days after date||…days after date…日后付款 .f2bNnB~pP  
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…months after date||…months after date…月后付款 bl;1i@Z*M  
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见票后…日付款…days after sight||…days sight OX!tsARC@  
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见票后…月付款…months after sight||…months sight j{A y\n(  
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同组票据set of bills ?Ep [M:,q  
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单张汇票sola of exchange||sole of exchange Qn.om=KDs@  
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远期汇票usance bill||bill at usance )9`qG:b'  
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长期汇票long bill 06Sceq  

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短期汇票short bill }rw
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逾期汇票overdue bill q"8ea/  
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宽限日期days of grace !ons]^km   
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电汇telegraphic transfer （T.T） 051E6-  
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邮汇postal order||postal note （Am.）||post office order||money order e\zm7_+i{  
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本票promissory note （P/N） 08\,<9  
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押汇负责书||押汇保证书letter of hypothecation Vv=. -&'  
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副保||抵押品||付属担保物collateral security Js?]$V"  
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担保书trust receipt||letter of indemnity uZK r  
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承兑||认付acceptance .[OUI  
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单张承兑general acceptance aeM+ d`f  
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有条件承兑qualified acceptance %l[( Iw  
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附条件认付conditional acceptance n;Vs_u/Nx  
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部分认付partial acceptance   B W*rIn<?G