[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。   !<UJ6 t}  
会计报表statement of account G NS`.fS  
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往来帐目account current H)aQ3T4N5  
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现在往来帐||存款额current accout @h*fFiY&{  
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销货帐account sales /s-A?lw^2  
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共同计算帐项joint account `xz<>g9e  
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未决帐项outstanding account Yp0/Ab(v  
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贷方帐项credit account||creditor account 7HVZZ!>~  
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借方帐项debit account||debtor account .i^7|o:  
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应付帐||应付未付帐account payable :K ~  
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应收帐||应收未收帐account receivable Kf 2jD4z}  
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新交易||新帐new account LTJc,3\,  
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未决帐||老帐old account -k(CJ5H9  
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现金帐cash account 1
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流水帐running account )HD`O~M>  
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暂记帐||未定帐suspense account x f4{r+  
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过期帐||延滞帐overdue account||pastdue account ](eN@Xi&@  
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杂项帐户sundry account Z+pom7A"E  
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详细帐单||明细表detail account z q1mmFIO  
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呆帐bad account Dml*T(WM>  
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会计项目title of account /D_+{dtE  
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会计薄||帐薄account-book 7n)&FXK`  

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营业报告书||损益计算表account of budiness||business report ha;l(U>  
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借贷细帐||交验帐account rendered G6K  <  
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明细帐account stated "0jJh^vk  
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与…银行开立一户头to open an account with g8ES8SM  
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与…银行建立交易to keep account with |m,VTViv;i  
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继续记帐to keep account \'19BAm'  
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与…有交易to have an account with +TN9ujL6@  
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作成会计帐||有往来帐项to make out an account with %-;bu|  
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清算||清理债务to make up an account i}TwOy<4s  
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清洁帐目||与…停止交易to close ones account with `GQ{*_-  
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结帐to close an account sCH)gr@gJ^  
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清理未付款to ask an account||to demand an account ^9"KTZc-*  
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结清差额to balance the account with ]]iO- }  
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清算to settle an account||to liquidate an account||to square an account &hZwZgV+3  
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审查帐目||监查帐目to audit an account "/x_>ui1F  
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检查帐目to examine an account "-i#BjZl/  
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转入A的帐户to charge the amount to As account Z>A{i?#m  
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以计帐方式付款to pay on account Q .RO  
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代理某人||为某人on ones account||on account of one \aSz2lxEHn  
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为自己计算||独立帐目on ones own account .)PqN s:  
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由某人收益并负风险on ones account and risk||for ones account and risk hLuJWjCV  
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由某人负担for ones account||for account of one n9}RW;N+u  
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按某人指示||列入某人帐户by order and for account of one /7p>7q9g  
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列入5月份帐目for May account Ml`vx  
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编入某中帐项下to pass to the account of||to place to the account of vfbe$4mH  
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寄出清算书to send in an account||to send in render an account d.\PS9l  
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支票薄cheque book OOLe[P3J3  
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支票陈票人cheque drawer ~07RFR  
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持票人cheque holder QNJ\!+,HV  
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不记名支票cheque to bearer||bearer cheque _80ns&q  
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记名支票||认人支票cheque to order msG3~@q  
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到期支票antedated cheque "G kI5!  
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未到期支票postdated cheque #^;s<YZ`  
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保付支票certified cheque 3.~h6r5-  
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未获兑现支票，退票returned cheque  Q>[Ce3  
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横线支票crossed cheque 8E 9{ Gf  
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普通横线general crossing g~|y$T  
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特别横线special crossing e SK((T  
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空白支票blank cheque -B,cB  
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失效支票，过期支票stale cheque 1oB$u!6P   
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普通支票open cheque bu_/R~&3{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *b:u*`@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TG4^_nRl  
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支票换现金||兑现to cash a cheque @|E;}:?u  
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清理票款to clear a cheque 9}.,2JE  
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保证兑现to certify a cheque +<GrRYbC  
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填写支票数额to fill up a cheque <=$rU232}  
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支票上划线to cross a cheque B,r5kQI4  
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开发支票to make out a cheque b=V)?"e-  
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签发支票，开立支票to draw a cheque||to issue a cheque Q-M rH   
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透支支票to overdraw a cheque N9`y,Cos0  
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背书支票to endorse a cheque Up_>y>x  
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请付票款||清付票款to pay a cheque||to honour a cheque >&*6Fqd  
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支票退票to dishonour a cheque }K#iCb
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拒付支票to refuse a cheque (k7;  
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拒付支票to stop payment of a cheque !O 0ZD4/{4  
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提示要求付款to present for payment =YS!soO  
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见票即付持票人payable to bearer sV9{4T~#|  
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支付指定人payable to order >WGX|"!"  
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已过期||无效out of date||stale 4<=eK7;XR  
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请给出票人R/D||refer to drawer $i1>?pb3
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +lY\r +;  
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文字与数字不一致words and figures differ DYy@t^sC  
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支票 zWKrt.Dg  
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时间已过account closed 7;$L&X  
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更改处应加盖印章alterations require initials +#i,87  
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时间已过effects not cleared 0*]<RM  
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停止付款payment stopped s525`Q;  
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支票毁损cheque mutilated Nt,]00 S\w  
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汇款||寄钱to remit||to send money \sXmMc  
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寄票供取款||支票支付to send a cheque for payment ^HU=E@  
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寄款人a remitter JqH.QnKcv  
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收款人a remittee %CfTqbB  
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国外汇票foreign Bill qkyX*_}  
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国内汇票inland Bill jak|LOp  
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跟单汇票documentary bill a6K$omu  
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空头汇票accommodation bill *SpO|*'  
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原始汇票original bill hc~#l#  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand (>/Dw|,m  
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…days after date||…days after date…日后付款 I5AjEp  
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…months after date||…months after date…月后付款 [_z2z6  
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见票后…日付款…days after sight||…days sight ?%TM7Z4  
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见票后…月付款…months after sight||…months sight Sr-^f
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同组票据set of bills (%^TTe  
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单张汇票sola of exchange||sole of exchange Bk(XJAjY  
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远期汇票usance bill||bill at usance .*..pf|/  
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长期汇票long bill 4zvU"np  
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短期汇票short bill q+=@kXs>+  
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逾期汇票overdue bill 'g, x}6  
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宽限日期days of grace K":tr~V;  
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电汇telegraphic transfer （T.T） ;-wPXXR  
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邮汇postal order||postal note （Am.）||post office order||money order 6aK2{-+  
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本票promissory note （P/N） ?d'9TOlD  
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押汇负责书||押汇保证书letter of hypothecation xVo)!83+Q  
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副保||抵押品||付属担保物collateral security \?IwR]@y  
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担保书trust receipt||letter of indemnity [wxI X  
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承兑||认付acceptance LR.+CxQ  
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单张承兑general acceptance xL"o)]a=  
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有条件承兑qualified acceptance <08V-   
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附条件认付conditional acceptance )o,0aGo>Of  
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部分认付partial acceptance   xz'd5 re%