[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。   :'F}Dy  
会计报表statement of account f h#C' sn  
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往来帐目account current }]n$ %g(  
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现在往来帐||存款额current accout Ev7J+TmXM  
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销货帐account sales V-n&oCS+f  
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共同计算帐项joint account jM-)BP6f4  
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未决帐项outstanding account lEHzyh}2k  
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贷方帐项credit account||creditor account HB Iip?  
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借方帐项debit account||debtor account K'K2X-E  
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应付帐||应付未付帐account payable 6JKqn~0Kk  
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应收帐||应收未收帐account receivable 'v]u#/7a  
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新交易||新帐new account A^q[N   
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未决帐||老帐old account ^"J8r W6[  
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现金帐cash account o] mD
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流水帐running account {uGP&c
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暂记帐||未定帐suspense account %/9 EORdeH  
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过期帐||延滞帐overdue account||pastdue account 61xs%kxb..  
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杂项帐户sundry account kYLM &&h
 
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详细帐单||明细表detail account 6oBfB8]:d  
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呆帐bad account J9=m]R8T  
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会计项目title of account hcyM6:}  
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会计薄||帐薄account-book U4cY_p?  
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营业报告书||损益计算表account of budiness||business report f"St&q>[s  
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借贷细帐||交验帐account rendered 0X^Ke(/89  
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明细帐account stated pZeE61c/  
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与…银行开立一户头to open an account with A*um{E+  
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与…银行建立交易to keep account with 3JVK  
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继续记帐to keep account [3@):8  
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与…有交易to have an account with 0D&t!$Ibf  
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作成会计帐||有往来帐项to make out an account with u&n' ITH  
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清算||清理债务to make up an account M`l.t -ut  
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清洁帐目||与…停止交易to close ones account with Q^#;
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结帐to close an account !Uq^7Mw  
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清理未付款to ask an account||to demand an account :Cp'm'omb  
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结清差额to balance the account with ]~E0gsq  
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清算to settle an account||to liquidate an account||to square an account x*Y@Q?`>5W  
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审查帐目||监查帐目to audit an account 4-[J@  
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检查帐目to examine an account INyk3`FT  
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转入A的帐户to charge the amount to As account @!8ZPiW<  
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以计帐方式付款to pay on account 1"e)5xI  
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代理某人||为某人on ones account||on account of one Co3:*nbRv  
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为自己计算||独立帐目on ones own account 3hK#'."`N  
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由某人收益并负风险on ones account and risk||for ones account and risk @-&s: Qli  
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由某人负担for ones account||for account of one KR%{a(V;7  
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按某人指示||列入某人帐户by order and for account of one ?K3(D;5 &i  
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列入5月份帐目for May account %bdjBa}  
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编入某中帐项下to pass to the account of||to place to the account of L*x[?x;)@  
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寄出清算书to send in an account||to send in render an account A|@_}h"WG  
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支票薄cheque book ]7Z{ 8)T  
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支票陈票人cheque drawer 1u|Rl:Q  
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持票人cheque holder #-GJ&m8  
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不记名支票cheque to bearer||bearer cheque f +hjC  
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记名支票||认人支票cheque to order ~%2pp~1K  
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到期支票antedated cheque 84{Q\c  
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未到期支票postdated cheque VG>vn`x>a  
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保付支票certified cheque \))=
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未获兑现支票，退票returned cheque A?*o0I  
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横线支票crossed cheque Ea(,aVlj  
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普通横线general crossing Ei2%DMN7)  
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特别横线special crossing ~xIjF1Z  
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空白支票blank cheque RJeSi`19T)  
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失效支票，过期支票stale cheque .6~`Ubr}E  
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普通支票open cheque Em7 WDu0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *x>3x Qq&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :h,`8 Di  
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支票换现金||兑现to cash a cheque q_Lo3|t i  
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清理票款to clear a cheque j'p1q  
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保证兑现to certify a cheque EC6k{y}bA  
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填写支票数额to fill up a cheque Fd\e*ww'  
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支票上划线to cross a cheque AD('=g J  
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开发支票to make out a cheque 7 L:7/  
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签发支票，开立支票to draw a cheque||to issue a cheque _w ]4~V9  
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透支支票to overdraw a cheque Dmdy=&G  
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背书支票to endorse a cheque 34|a:5c  
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请付票款||清付票款to pay a cheque||to honour a cheque F:37MUQi  
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支票退票to dishonour a cheque HT`1E0G8)  
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拒付支票to refuse a cheque t"s5\;IJ  
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拒付支票to stop payment of a cheque ?$%%
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提示要求付款to present for payment % "Db?  
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见票即付持票人payable to bearer @C.GKeM*  
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支付指定人payable to order AZZRa69=  
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已过期||无效out of date||stale :%tuNJjj  
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请给出票人R/D||refer to drawer VO`"<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wq72%e  
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文字与数字不一致words and figures differ W(@>?$&  
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支票 w:Q|?30  
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时间已过account closed .s};F/(diD  
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更改处应加盖印章alterations require initials `-D$Fsl  
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时间已过effects not cleared KO-a; [/  
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停止付款payment stopped uL>:tb  
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支票毁损cheque mutilated GYqJ!,  
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汇款||寄钱to remit||to send money "%kGRHq  
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寄票供取款||支票支付to send a cheque for payment ;z0"Ox=7  
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寄款人a remitter .Qk{5=l6P  
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收款人a remittee " GLYyC  
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国外汇票foreign Bill 4ac1m,Jlt  
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国内汇票inland Bill %/md"
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跟单汇票documentary bill <>&89E%j'  
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空头汇票accommodation bill @92gb$xT  
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原始汇票original bill Q~h6J*  
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改写||换新票据renewed bill UCn
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即期汇票sight bill||bill on demand !rz)bd
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…days after date||…days after date…日后付款 at=D&oy4"+  
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…months after date||…months after date…月后付款 $u&|[vcP0  
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见票后…日付款…days after sight||…days sight nxD'r  
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见票后…月付款…months after sight||…months sight TJE% U0Ln  
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同组票据set of bills 9armirfV'P  
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单张汇票sola of exchange||sole of exchange p|b+I"M  
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远期汇票usance bill||bill at usance oo;;y,`8py  
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长期汇票long bill #,7eQaica  
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短期汇票short bill [0h* &  
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逾期汇票overdue bill M' a&  
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宽限日期days of grace VfQMFb',o  
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电汇telegraphic transfer （T.T） [q|?f?Zl  
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邮汇postal order||postal note （Am.）||post office order||money order ^2C0oX  
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本票promissory note （P/N） .jvSAV5B  
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押汇负责书||押汇保证书letter of hypothecation 83{x"G3>  
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副保||抵押品||付属担保物collateral security V}vl 2o
  
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担保书trust receipt||letter of indemnity "[%;B0J  
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承兑||认付acceptance kS@9c _3S  
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单张承兑general acceptance Qh)|FQ[s$r  
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有条件承兑qualified acceptance \SYPu,ZT  
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附条件认付conditional acceptance "o\6k"_c>  
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[(D}%+2   
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部分认付partial acceptance   LV}UBao5n