[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。   m< _S_c  
会计报表statement of account F *FwRj  
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往来帐目account current 0U%f)mG  
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现在往来帐||存款额current accout KD`IX-r{s  
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销货帐account sales .pvi!NnL-  
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共同计算帐项joint account QUu}Xg:  
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未决帐项outstanding account tjupJ*Rt  
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贷方帐项credit account||creditor account %Ev4]}2C1  
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借方帐项debit account||debtor account -$\+' \  
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应付帐||应付未付帐account payable {phNd s%  
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应收帐||应收未收帐account receivable 9WyAb3d'  
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新交易||新帐new account \ExMk<y_&  
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未决帐||老帐old account $<}$DH
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现金帐cash account LDPUD'  
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流水帐running account `@`CG[-9  
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暂记帐||未定帐suspense account Dfmjw  
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过期帐||延滞帐overdue account||pastdue account F(>Np2oi6  
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杂项帐户sundry account x(1:s|Uyp{  
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详细帐单||明细表detail account `sn^ysp  
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呆帐bad account ZOh`(})hy  
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会计项目title of account CsGx@\jN  
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会计薄||帐薄account-book wW>A_{Y  
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营业报告书||损益计算表account of budiness||business report t}r' k/[  
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借贷细帐||交验帐account rendered oB(?_No7  
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明细帐account stated L/$H"YOv  
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与…银行开立一户头to open an account with W=N+V
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与…银行建立交易to keep account with }bb;~  
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继续记帐to keep account Ua
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与…有交易to have an account with $0W|26;  
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作成会计帐||有往来帐项to make out an account with `+]Qz =}  
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清算||清理债务to make up an account ">\?&0  
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清洁帐目||与…停止交易to close ones account with 2=*H 8'k  
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结帐to close an account #]\Uk,mhZB  
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清理未付款to ask an account||to demand an account iDpSj!x/_  
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结清差额to balance the account with wo3d#=   
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清算to settle an account||to liquidate an account||to square an account ?e%ZOI  
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审查帐目||监查帐目to audit an account ncaT?~u j  
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检查帐目to examine an account "fb[23g%@k  
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转入A的帐户to charge the amount to As account ez7A4>
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以计帐方式付款to pay on account \P[Y`LYL  
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代理某人||为某人on ones account||on account of one 9p]QM)M  
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为自己计算||独立帐目on ones own account { $oj.V 4  
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由某人收益并负风险on ones account and risk||for ones account and risk H8=N@l  
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由某人负担for ones account||for account of one =F|{# F  
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按某人指示||列入某人帐户by order and for account of one #<fRE"v:Q  
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列入5月份帐目for May account JtE M,tK  
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编入某中帐项下to pass to the account of||to place to the account of <)Dj9' _J  
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寄出清算书to send in an account||to send in render an account : $1?i)  
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支票薄cheque book [jQp
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支票陈票人cheque drawer h,:m~0gmj  
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持票人cheque holder /8'NG6"H`  
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不记名支票cheque to bearer||bearer cheque 5Pc;5 o0C  
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记名支票||认人支票cheque to order a=_g*OK}D  
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到期支票antedated cheque #P9~}JB3,  
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未到期支票postdated cheque ! I:%0
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保付支票certified cheque *KF#'wi  
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未获兑现支票，退票returned cheque k .; j  
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横线支票crossed cheque p` dU2gV  
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普通横线general crossing 76Cl\r
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特别横线special crossing >2)OiQ`zg  
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空白支票blank cheque 1=c\Rr9]  
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失效支票，过期支票stale cheque /Iy
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普通支票open cheque HZB>{O   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~ 'cmSiz-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "Yv_B3p   
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支票换现金||兑现to cash a cheque zT.7  
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清理票款to clear a cheque mHTXni<!  
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保证兑现to certify a cheque %6,SKg p  
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填写支票数额to fill up a cheque LV
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支票上划线to cross a cheque YeL#jtC  
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开发支票to make out a cheque ^7U G$A  
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签发支票，开立支票to draw a cheque||to issue a cheque kQSy+q  
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透支支票to overdraw a cheque -q1??u  
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背书支票to endorse a cheque zuad~%D<I  
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请付票款||清付票款to pay a cheque||to honour a cheque `l ^9/_g'6  
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支票退票to dishonour a cheque ,+DG2u  
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拒付支票to refuse a cheque ]Ji.Zk  
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拒付支票to stop payment of a cheque qZtzO2Mt  
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提示要求付款to present for payment l'-Bu(  
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见票即付持票人payable to bearer kWMl  
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支付指定人payable to order #uG%j  
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已过期||无效out of date||stale SumF 2  
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请给出票人R/D||refer to drawer 7Jyy z,!5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w7.V6S$Ga  
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文字与数字不一致words and figures differ UJAv`yjG  
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支票 >reU#
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时间已过account closed P:K5", )  
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更改处应加盖印章alterations require initials K*vt;L  
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时间已过effects not cleared ed{ -/l~j  
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停止付款payment stopped JQ_sUYh~3  
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支票毁损cheque mutilated `iFmrC<  
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汇款||寄钱to remit||to send money "+R+6<"  
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寄票供取款||支票支付to send a cheque for payment Ws3)gvpPA  
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寄款人a remitter gS!:+G%  
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收款人a remittee htO+z7  
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国外汇票foreign Bill WH#1zv  
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国内汇票inland Bill b"<liGh"n-  
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跟单汇票documentary bill L Tm2G4+]  
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空头汇票accommodation bill 5zK4Fraf  
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原始汇票original bill r(>@qGN  
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改写||换新票据renewed bill Co9^OF-k  
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即期汇票sight bill||bill on demand ].avI
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…days after date||…days after date…日后付款 ^)/0yB  
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…months after date||…months after date…月后付款 &N$<e(K  
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见票后…日付款…days after sight||…days sight : g7@PJND  
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见票后…月付款…months after sight||…months sight J/`<!$<c  
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同组票据set of bills .fqN|[>  
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单张汇票sola of exchange||sole of exchange (Bb5?fw  
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远期汇票usance bill||bill at usance zy?|ODM  
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长期汇票long bill ^]Y>[[  
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短期汇票short bill [T4J{y64Y  
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逾期汇票overdue bill qCC.^8  
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宽限日期days of grace 23eX;gL  
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电汇telegraphic transfer （T.T） fSj5ZsO  
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邮汇postal order||postal note （Am.）||post office order||money order ;W )Y OT  
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本票promissory note （P/N） |Pax=oJ\M  
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押汇负责书||押汇保证书letter of hypothecation nsC3  
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副保||抵押品||付属担保物collateral security ;%9|kU  
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担保书trust receipt||letter of indemnity VQt0 4?  
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承兑||认付acceptance UYJZYP%r  
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单张承兑general acceptance zrgk]n;Pq  
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有条件承兑qualified acceptance _4So{~Gf1  
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附条件认付conditional acceptance xGg )Y#  
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部分认付partial acceptance   .@U@xRu7|