[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。   4#rAm"H  
会计报表statement of account {'~sS  
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往来帐目account current ,P@QxnQ   
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现在往来帐||存款额current accout XZO<dh ZX:  
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销货帐account sales &&C~@WY,r  
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共同计算帐项joint account A?S
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未决帐项outstanding account MVAc8dS  
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贷方帐项credit account||creditor account 8|<f8Z65!  
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借方帐项debit account||debtor account WguV{#=H  
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应付帐||应付未付帐account payable M=Is9)y  
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应收帐||应收未收帐account receivable :wCC^Y]  
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新交易||新帐new account /2'c>  
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未决帐||老帐old account <M>#qd@c  
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现金帐cash account P#9-bYNU  
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流水帐running account .?7So3  
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暂记帐||未定帐suspense account otZ JY)  
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过期帐||延滞帐overdue account||pastdue account ";58B}ki  
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杂项帐户sundry account 6q !7i%fK?  
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详细帐单||明细表detail account @u7%B}q7:  
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呆帐bad account ec,z6v^9  
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会计项目title of account ~9]Vy (L  
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会计薄||帐薄account-book mRNHq3  

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营业报告书||损益计算表account of budiness||business report N>h]mX6  
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借贷细帐||交验帐account rendered d;IJ0xB+by  
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明细帐account stated pyGFDB5_P  
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与…银行开立一户头to open an account with 3ytx"=B%  
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与…银行建立交易to keep account with xUV_2n+  
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继续记帐to keep account ci#Zvhtkr  
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与…有交易to have an account with iGpK\oH  
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作成会计帐||有往来帐项to make out an account with C{U[w^X  
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清算||清理债务to make up an account )4VLm  
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清洁帐目||与…停止交易to close ones account with htNL2N  
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结帐to close an account ~`W6O>  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with bHlDm~5  
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清算to settle an account||to liquidate an account||to square an account JXD?a.vy^q  
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审查帐目||监查帐目to audit an account [f0oB$  
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检查帐目to examine an account ]CtoK%k  
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转入A的帐户to charge the amount to As account !<UEq`2  
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以计帐方式付款to pay on account Z ^9{Qq  
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代理某人||为某人on ones account||on account of one ")[Q4H;V  
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为自己计算||独立帐目on ones own account "a%ASy>?g  
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由某人收益并负风险on ones account and risk||for ones account and risk 7AFS)_w  
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由某人负担for ones account||for account of one ?3E_KGI  
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按某人指示||列入某人帐户by order and for account of one BC0c c[x  
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列入5月份帐目for May account g:3'x/a1  
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编入某中帐项下to pass to the account of||to place to the account of BQJ`vIa  
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寄出清算书to send in an account||to send in render an account m-KK {{  
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支票薄cheque book 'LLQ[JJ=O  
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支票陈票人cheque drawer en#g<on  
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持票人cheque holder 3L%r_N*a  
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不记名支票cheque to bearer||bearer cheque a4qpnr]0  
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记名支票||认人支票cheque to order > FcA,  
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到期支票antedated cheque =|&"/$+s  
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未到期支票postdated cheque ez:o9)N4  
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保付支票certified cheque Ty|c@ X  
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未获兑现支票，退票returned cheque <mgTWv  
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横线支票crossed cheque FT <*  
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普通横线general crossing @O0vh$3t0  
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特别横线special crossing ea}KxLC`,  
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空白支票blank cheque A8/4:>Is  
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失效支票，过期支票stale cheque |Qm%G\oB?  
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普通支票open cheque %=  ;K>D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T Bfl9Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?|YQtY  
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支票换现金||兑现to cash a cheque +N&(lj  
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清理票款to clear a cheque 6{WT;W>WT:  
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保证兑现to certify a cheque d>psqmQ  
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填写支票数额to fill up a cheque rWmi 'niu  
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支票上划线to cross a cheque kO"aE~  
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开发支票to make out a cheque niBpbs O  
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签发支票，开立支票to draw a cheque||to issue a cheque "ET"dMxU  
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透支支票to overdraw a cheque (Cd`~*5  
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背书支票to endorse a cheque !1 R  
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请付票款||清付票款to pay a cheque||to honour a cheque ,_O[;L  
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支票退票to dishonour a cheque a}\JA`5;)Z  
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拒付支票to refuse a cheque eyV904<F  
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拒付支票to stop payment of a cheque i|Wn*~yFOO  
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提示要求付款to present for payment Q<qIlNE  
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见票即付持票人payable to bearer !$HWUxM;p  
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支付指定人payable to order wDk[)9#A  
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已过期||无效out of date||stale j?A+qk  
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请给出票人R/D||refer to drawer W%o){+,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *?S\0a'W@  
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文字与数字不一致words and figures differ ]F~5l?4u#  
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支票 %j,Ny}a  
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时间已过account closed @?U5t1O<  
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更改处应加盖印章alterations require initials ':=C2x1d|  
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时间已过effects not cleared =%p"oj]:  
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停止付款payment stopped tv0xfAV  
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支票毁损cheque mutilated E_OLf%um  
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汇款||寄钱to remit||to send money {MS&t09Wh  
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寄票供取款||支票支付to send a cheque for payment gR+Z"]  
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寄款人a remitter I 4*N  
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收款人a remittee ^ey\ c1K  
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国外汇票foreign Bill S$#Awen"@  
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国内汇票inland Bill  4@5<B  
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跟单汇票documentary bill u,C-U!A  
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空头汇票accommodation bill L+u_153  
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原始汇票original bill vL><Y.kOEs  
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改写||换新票据renewed bill Pk,^q8;  
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即期汇票sight bill||bill on demand H1w;Wb1se  
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…days after date||…days after date…日后付款 i{,>2KVC|  
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…months after date||…months after date…月后付款 b/ynCf8X  
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见票后…日付款…days after sight||…days sight 0+L5k!1D  
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见票后…月付款…months after sight||…months sight uIR_p\)  
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同组票据set of bills 4Qw!YI#40$  
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单张汇票sola of exchange||sole of exchange 8-m"]o3  
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远期汇票usance bill||bill at usance U9@q"v-  
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长期汇票long bill xv)7-jlx  
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短期汇票short bill s2tEyR+gW  
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逾期汇票overdue bill zRKg>GG`  
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宽限日期days of grace .Wr7?'D1M  
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电汇telegraphic transfer （T.T） |~>8]3. Y  
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邮汇postal order||postal note （Am.）||post office order||money order tV<Au  
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本票promissory note （P/N） 8]0R[kjD  
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押汇负责书||押汇保证书letter of hypothecation l lQ<x  
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副保||抵押品||付属担保物collateral security Yc9 M6=E^  
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担保书trust receipt||letter of indemnity MRiETd"  
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承兑||认付acceptance YWm:#{n.  
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单张承兑general acceptance yy%
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有条件承兑qualified acceptance PI }A')Nq.  
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附条件认付conditional acceptance MF
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部分认付partial acceptance   -N9U lW2S