[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。   w-P;E!gTt  
会计报表statement of account jQ3&4>gj  
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往来帐目account current 6[\1Nzy>  
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现在往来帐||存款额current accout z yrjb8  
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销货帐account sales 4P}d/w?'KL  
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共同计算帐项joint account TTD#ovo'  
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未决帐项outstanding account Zx^R-9  
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贷方帐项credit account||creditor account qAi:F=> X  
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借方帐项debit account||debtor account %e+{wU}w?2  
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应付帐||应付未付帐account payable L'O=;C"f  
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应收帐||应收未收帐account receivable 0Ok[`r`  
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新交易||新帐new account vHN/~k#  
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未决帐||老帐old account .J?RaH{i  
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现金帐cash account p+V::O&&r  
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流水帐running account w:2yFC  
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暂记帐||未定帐suspense account o3HS|  
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过期帐||延滞帐overdue account||pastdue account Kir|in)r0  
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杂项帐户sundry account 5;A=8bryU  
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详细帐单||明细表detail account 2>.>q9J(  
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呆帐bad account <<6gsKP  
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会计项目title of account :U-yO 9!j  
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会计薄||帐薄account-book 8\[q
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营业报告书||损益计算表account of budiness||business report qb5I
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借贷细帐||交验帐account rendered cQ/T:E7$`  
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明细帐account stated IFWP&20  
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与…银行开立一户头to open an account with ="]y^&(L(  
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与…银行建立交易to keep account with &r V  
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继续记帐to keep account r;8$ 7C.  
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与…有交易to have an account with $-f(.S  
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作成会计帐||有往来帐项to make out an account with o<%s\n  
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清算||清理债务to make up an account I`EgR?5 `  
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清洁帐目||与…停止交易to close ones account with }4"T# [n#  
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结帐to close an account /h73'"SpDy  
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清理未付款to ask an account||to demand an account 7 {#^zr  
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结清差额to balance the account with 4 g^oy^~  
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清算to settle an account||to liquidate an account||to square an account tXnD>H YV  
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审查帐目||监查帐目to audit an account F%>`?NG+c  
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检查帐目to examine an account |v%xOl  
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转入A的帐户to charge the amount to As account 1 ojy_  
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以计帐方式付款to pay on account CA{(x(W\:  
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代理某人||为某人on ones account||on account of one 9n#Em
 
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为自己计算||独立帐目on ones own account J_PbRb  
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由某人收益并负风险on ones account and risk||for ones account and risk wNgS0{}&`  
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由某人负担for ones account||for account of one >1n[Y- r  
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按某人指示||列入某人帐户by order and for account of one *U=%W4?W  
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列入5月份帐目for May account *To
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编入某中帐项下to pass to the account of||to place to the account of c$>$2[*=  
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寄出清算书to send in an account||to send in render an account +w]KK6  
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支票薄cheque book d;$<K  
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支票陈票人cheque drawer 5fdB<& 9  
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持票人cheque holder =V@5W[bV  
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不记名支票cheque to bearer||bearer cheque DhAQ|SdCf  
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记名支票||认人支票cheque to order o"Dk`L2  
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到期支票antedated cheque hw@ `Q@  
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未到期支票postdated cheque ._uXK[c7P  
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保付支票certified cheque H+oQ L(i|_  
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未获兑现支票，退票returned cheque #^+C kHX  
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横线支票crossed cheque U.fLuKt  
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普通横线general crossing WRa4g  
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特别横线special crossing 4O TuX!  
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空白支票blank cheque o =oXL2}  
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失效支票，过期支票stale cheque u<VR;p:y  
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普通支票open cheque o9<)rUy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c#ahFpsnlw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q =\3jd  
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支票换现金||兑现to cash a cheque !08\w
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清理票款to clear a cheque SHAC(3o/e  
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保证兑现to certify a cheque 8mmHefZ}2!  
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填写支票数额to fill up a cheque b9%G"?~Zz  
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支票上划线to cross a cheque Fv )H;1V  
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开发支票to make out a cheque 67{3/(`x  
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签发支票，开立支票to draw a cheque||to issue a cheque 4#fgUlV  
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透支支票to overdraw a cheque 2Sha&Z*CE  
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背书支票to endorse a cheque .!^}sp,E  
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请付票款||清付票款to pay a cheque||to honour a cheque px~:'U  
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支票退票to dishonour a cheque _enS_R  
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拒付支票to refuse a cheque q Xj]O3 mm  
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拒付支票to stop payment of a cheque rWS],q=c  
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提示要求付款to present for payment MWHzrqCA  
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见票即付持票人payable to bearer O[|prk,  
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支付指定人payable to order !`qw"i  
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已过期||无效out of date||stale %YV3-W8S0  
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请给出票人R/D||refer to drawer n\'@]qG)Z4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AiOz1Er  
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文字与数字不一致words and figures differ y1*z,"dx  
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支票 ^/_
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时间已过account closed e(~Y!:Q#O  
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更改处应加盖印章alterations require initials 6j5?&)xJ  
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时间已过effects not cleared $kCXp.#k@~  
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停止付款payment stopped p&<X&D   
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支票毁损cheque mutilated o:C],G_  
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汇款||寄钱to remit||to send money F G5e{  
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寄票供取款||支票支付to send a cheque for payment i[x;k;m2q  
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寄款人a remitter _m8JU  
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收款人a remittee {V{*rq<)  
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国外汇票foreign Bill 8LouCv(>  
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国内汇票inland Bill 3%$nRP X  
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跟单汇票documentary bill &%/kPF~<  
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空头汇票accommodation bill @'yD(ZMAz  
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原始汇票original bill 5YG?m{hyn_  
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改写||换新票据renewed bill j+c<0,Kj  
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即期汇票sight bill||bill on demand `<C/-Au  
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…days after date||…days after date…日后付款 '14 G0<;yL  
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…months after date||…months after date…月后付款 bw8~p%l?  
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见票后…日付款…days after sight||…days sight 0.~Pzg  
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见票后…月付款…months after sight||…months sight DFz,>DM;  
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同组票据set of bills m q`EMOH  
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单张汇票sola of exchange||sole of exchange `5:Wv b>|  
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远期汇票usance bill||bill at usance S;[*5g6a&x  
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长期汇票long bill )QGj\2I  
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短期汇票short bill 92F(Sl  
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逾期汇票overdue bill /R&!92I0*  
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宽限日期days of grace X !g"D6'  
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电汇telegraphic transfer （T.T） wK+%[i&,  
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邮汇postal order||postal note （Am.）||post office order||money order {OP[Rrm  
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本票promissory note （P/N） g wDQ@  
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押汇负责书||押汇保证书letter of hypothecation =T'N6x5@  
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副保||抵押品||付属担保物collateral security t{#Btd  
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担保书trust receipt||letter of indemnity 45` i  
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承兑||认付acceptance 1zwk0={x-%  
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单张承兑general acceptance C7#ji"t  
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有条件承兑qualified acceptance @X@?jj&  
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附条件认付conditional acceptance 7e[3Pu_/X  
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部分认付partial acceptance   `@%hz%8Y