[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。   ^Es)?>eah  
会计报表statement of account ZM, ^R?e  
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往来帐目account current tvxcd*{  
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现在往来帐||存款额current accout lS
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销货帐account sales m
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共同计算帐项joint account y'/9KrV T  
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未决帐项outstanding account 'p]qN;`'O$  
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贷方帐项credit account||creditor account :]hfmWC   
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借方帐项debit account||debtor account x:lf=DlA  
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应付帐||应付未付帐account payable s >I}-=.(Q  
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应收帐||应收未收帐account receivable x^
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新交易||新帐new account HX*U2<^  
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未决帐||老帐old account G[,VPC=  
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现金帐cash account D40VJ3TUc  
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流水帐running account O0RQ}~$'m  
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暂记帐||未定帐suspense account GssoT<Y)Z  
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过期帐||延滞帐overdue account||pastdue account n\U6oJN  
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杂项帐户sundry account (@9}FHJzi  
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详细帐单||明细表detail account n2~rrQ \/p  
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呆帐bad account ><HXd+- sd  

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会计项目title of account ?jnEHn  
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会计薄||帐薄account-book R?R
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营业报告书||损益计算表account of budiness||business report +dRTH z  
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借贷细帐||交验帐account rendered -xXM/3g1u  
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明细帐account stated =Ur/v'm  
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与…银行开立一户头to open an account with SU^/qF%8  
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与…银行建立交易to keep account with ^?,/_3  
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继续记帐to keep account #t\Oq
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与…有交易to have an account with :98Pe6  
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作成会计帐||有往来帐项to make out an account with ^I^
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清算||清理债务to make up an account nHhg#wR  
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清洁帐目||与…停止交易to close ones account with @$aCUJ/mE  
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结帐to close an account 1}N5WBp  
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清理未付款to ask an account||to demand an account tTY(I1  
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结清差额to balance the account with H|Eu,eq-E  
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清算to settle an account||to liquidate an account||to square an account Qf"gH<vT  
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审查帐目||监查帐目to audit an account 6$IAm#  
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检查帐目to examine an account o zv><e#  
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转入A的帐户to charge the amount to As account Z_S~#[\7^]  
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以计帐方式付款to pay on account o-R ;EbL  
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代理某人||为某人on ones account||on account of one @>JO &,od  
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为自己计算||独立帐目on ones own account o XA*K.X<  
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由某人收益并负风险on ones account and risk||for ones account and risk ;g*ab
 
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one ]V?\Qv/.=  
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列入5月份帐目for May account Em-8 8=XO  
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编入某中帐项下to pass to the account of||to place to the account of ZEp UHdin  
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寄出清算书to send in an account||to send in render an account k?KKb /&b  
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支票薄cheque book 1 @tVfn}  
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支票陈票人cheque drawer d\+smED  
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持票人cheque holder tgKmCI  
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不记名支票cheque to bearer||bearer cheque iZyhj%#  
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记名支票||认人支票cheque to order q4C$-W%rj  
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到期支票antedated cheque 18jI6$DY  
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未到期支票postdated cheque dq?{?~3  
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保付支票certified cheque s>~ h<B  
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未获兑现支票，退票returned cheque ^NKB  
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横线支票crossed cheque qc;9{$?xV  
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普通横线general crossing Ju4={^#  
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特别横线special crossing ve;#o<  
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空白支票blank cheque ~Q}JC3f>  
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失效支票，过期支票stale cheque _PUgK\  
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普通支票open cheque o\6A]T=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 ,5J-
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }+";W)R  
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支票换现金||兑现to cash a cheque Hg$t,\j  
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清理票款to clear a cheque )* <=:  
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保证兑现to certify a cheque "BSSA%u?c  
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填写支票数额to fill up a cheque Ws2SD6!4`  
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支票上划线to cross a cheque .<uxZ  
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开发支票to make out a cheque 9gFb=&1k  
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签发支票，开立支票to draw a cheque||to issue a cheque 3u]#Ra~5  
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透支支票to overdraw a cheque d#~ ^)r  
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背书支票to endorse a cheque }<?1\k  
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请付票款||清付票款to pay a cheque||to honour a cheque 7kDX_,i  
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支票退票to dishonour a cheque #=6A[<qX  
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拒付支票to refuse a cheque < H1+qN=]`  
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拒付支票to stop payment of a cheque ~pM\]OC  
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提示要求付款to present for payment c;\}R#  
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见票即付持票人payable to bearer J LOTl.  
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支付指定人payable to order Bvbv~7g(  
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已过期||无效out of date||stale 8J60+2Wa  
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请给出票人R/D||refer to drawer :]?y,e%xu,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6U{&`8C  
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文字与数字不一致words and figures differ }%j@%Ep[  
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支票 )Z
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时间已过account closed ~N</;{}fL4  
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更改处应加盖印章alterations require initials d,"?tip/SX  
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时间已过effects not cleared C %l!"s^  
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停止付款payment stopped 9Q 4m9}  
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支票毁损cheque mutilated Nr.maucny  
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汇款||寄钱to remit||to send money v634{:'e  
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寄票供取款||支票支付to send a cheque for payment {3RY4HVT?  
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寄款人a remitter :r^c_Ui  
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收款人a remittee LqnN5l@_B  
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国外汇票foreign Bill U1?*vwfKZ  
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国内汇票inland Bill %U]_1"d,<\  
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跟单汇票documentary bill FYIzMp.4  
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空头汇票accommodation bill )zK`*Fa az  
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原始汇票original bill Uf^zA/33  
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改写||换新票据renewed bill b-e3i;T!}~  
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即期汇票sight bill||bill on demand 6Q]c]cCu  
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…days after date||…days after date…日后付款 uLV@D r   

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…months after date||…months after date…月后付款 =PXQX(_  
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见票后…日付款…days after sight||…days sight JpN]j`  
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见票后…月付款…months after sight||…months sight $M\|zUQu.  
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同组票据set of bills 7sECbbJT  
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单张汇票sola of exchange||sole of exchange =T5vu~[J/e  
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远期汇票usance bill||bill at usance ,]@ K6  
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长期汇票long bill GF5WR e(E  
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短期汇票short bill Izq]nR  
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逾期汇票overdue bill g~_cYy  
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宽限日期days of grace hGi"=Oud2  
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电汇telegraphic transfer （T.T） TkhbnO g6  
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邮汇postal order||postal note （Am.）||post office order||money order ,Iq+v  
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本票promissory note （P/N） Hno@  
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押汇负责书||押汇保证书letter of hypothecation P\;lH"9  
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副保||抵押品||付属担保物collateral security CYrVP%xRA  
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担保书trust receipt||letter of indemnity Gxv@a   
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承兑||认付acceptance ~PaD _W#xP  
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单张承兑general acceptance r=4'6!  
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有条件承兑qualified acceptance ntkTrei ]  
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附条件认付conditional acceptance <aa#OX  
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部分认付partial acceptance   uSbOGhP