[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。   s>jr1~~3O_  
会计报表statement of account  ofMu3$Q  
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往来帐目account current 5^i.;>(b  
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现在往来帐||存款额current accout ]}z'X!v_@  
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销货帐account sales vG]GQ#  
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共同计算帐项joint account YBX)eWslK  
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未决帐项outstanding account )|y#O
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贷方帐项credit account||creditor account ,~
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借方帐项debit account||debtor account DH5bpg&T  
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应付帐||应付未付帐account payable 8 AFMn[{  
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应收帐||应收未收帐account receivable r"R(}`
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新交易||新帐new account ]?[zx'|  
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未决帐||老帐old account HLVQ7  
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现金帐cash account ~i%-WX  
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流水帐running account kP@HG<~  
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暂记帐||未定帐suspense account wh%xkXa[ur  
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过期帐||延滞帐overdue account||pastdue account 0Z"s_r}h  
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杂项帐户sundry account E, GN|l  
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详细帐单||明细表detail account SAR= {/  
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呆帐bad account V@[rf<,  
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会计项目title of account w9MoT.kI}  
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会计薄||帐薄account-book ;r.EC}>m  
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营业报告书||损益计算表account of budiness||business report O#)jr-vXdV  
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借贷细帐||交验帐account rendered 1yMr~Fo  
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明细帐account stated D/CIA8h3  
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与…银行开立一户头to open an account with `:p1&OS  
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与…银行建立交易to keep account with : 5b0np!  
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继续记帐to keep account Ch19h8M  

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与…有交易to have an account with Rko M~`CT  
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作成会计帐||有往来帐项to make out an account with e2cP *J  
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清算||清理债务to make up an account Z"y=sDO{  
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清洁帐目||与…停止交易to close ones account with ]rN#B-aAr  
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结帐to close an account Nd@~>&F  
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清理未付款to ask an account||to demand an account F_H82BE+3  
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结清差额to balance the account with !
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清算to settle an account||to liquidate an account||to square an account OI}cs2m  
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审查帐目||监查帐目to audit an account $I9qgDJ)  
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检查帐目to examine an account kg
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转入A的帐户to charge the amount to As account YXo|~p;=Y  
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以计帐方式付款to pay on account G 2!xPHz  
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代理某人||为某人on ones account||on account of one Y!J >U  
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为自己计算||独立帐目on ones own account %ru;;h  
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由某人收益并负风险on ones account and risk||for ones account and risk 6(d}W2GP  
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由某人负担for ones account||for account of one I`KQ|h0%  
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按某人指示||列入某人帐户by order and for account of one QTX8 L  
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列入5月份帐目for May account D%6;^^WyUx  
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编入某中帐项下to pass to the account of||to place to the account of PxH72hBS  
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寄出清算书to send in an account||to send in render an account M@0;B30L  
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支票薄cheque book jReXyRmo({  
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支票陈票人cheque drawer a5
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持票人cheque holder Xy5e5K  
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不记名支票cheque to bearer||bearer cheque cM&{+el  
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记名支票||认人支票cheque to order [jmd   
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到期支票antedated cheque RjN{%YkXe  
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未到期支票postdated cheque M![J2 =  
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保付支票certified cheque eH{[C*  
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未获兑现支票，退票returned cheque U*)8G  
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横线支票crossed cheque A,a.8!*}vd  
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普通横线general crossing 4qk9NK2 U  
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特别横线special crossing ynQ: >tw  
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空白支票blank cheque GaK-t*Q  
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失效支票，过期支票stale cheque 9J2NH|]c  
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普通支票open cheque N$U$5;r~`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q!|*oUW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sTn<#l6  
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支票换现金||兑现to cash a cheque uM_wjP  
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清理票款to clear a cheque .y!<t}  
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保证兑现to certify a cheque Vex{.Vh,"  
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填写支票数额to fill up a cheque 0jy2H2  
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支票上划线to cross a cheque (nf~x  
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开发支票to make out a cheque }`%*W`9b  
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签发支票，开立支票to draw a cheque||to issue a cheque ^c-  
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透支支票to overdraw a cheque Xg|B \\  
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背书支票to endorse a cheque k/#&qC>]  
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请付票款||清付票款to pay a cheque||to honour a cheque CZud& <  
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支票退票to dishonour a cheque _aGOb;h  
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拒付支票to refuse a cheque JEXy%hl  
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拒付支票to stop payment of a cheque ] o*#t  
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提示要求付款to present for payment {> eXR?s/  
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见票即付持票人payable to bearer IHam4$~-  
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支付指定人payable to order +giyX7BPJ  
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已过期||无效out of date||stale 5]KW^sL  
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请给出票人R/D||refer to drawer t2/#&J]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tNO-e|~'  
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文字与数字不一致words and figures differ QQ%D8$k"  
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支票 ![`Ay4AZ@a  
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时间已过account closed +

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更改处应加盖印章alterations require initials Li!Vx1p;u.  
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时间已过effects not cleared @G8lr  
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停止付款payment stopped *^g:P^4  
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支票毁损cheque mutilated _"E%xM*r  
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汇款||寄钱to remit||to send money J3e96t~u  
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寄票供取款||支票支付to send a cheque for payment d6'{rje(  
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寄款人a remitter @JtM5qB  
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收款人a remittee 
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国外汇票foreign Bill kqM045W7  
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国内汇票inland Bill 
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跟单汇票documentary bill W~zbm]  
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空头汇票accommodation bill P#RR9>Q  
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原始汇票original bill [Grxw[(_:  
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改写||换新票据renewed bill H=
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即期汇票sight bill||bill on demand T?x[C4wf+  
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…days after date||…days after date…日后付款 J&M o%"[)  
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…months after date||…months after date…月后付款 '^No)n\`  
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见票后…日付款…days after sight||…days sight [3(74  
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见票后…月付款…months after sight||…months sight Oy%''+g  
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同组票据set of bills fQi4\m  
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单张汇票sola of exchange||sole of exchange *:Vq:IU[D  

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远期汇票usance bill||bill at usance OR%'K2C6S  
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长期汇票long bill EdlTdn@A  
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短期汇票short bill sE:M@`2L  
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逾期汇票overdue bill ,1[
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宽限日期days of grace \QYFAa  
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电汇telegraphic transfer （T.T） sg
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邮汇postal order||postal note （Am.）||post office order||money order #vti+A~n,4  
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本票promissory note （P/N） G/7cK\^u  
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押汇负责书||押汇保证书letter of hypothecation orWbU UC  
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副保||抵押品||付属担保物collateral security W g02 A\  
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担保书trust receipt||letter of indemnity 8W,Jh8N6  
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承兑||认付acceptance -o$QS,  

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单张承兑general acceptance  UA48Ug  
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有条件承兑qualified acceptance SqEgn}m$  
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附条件认付conditional acceptance $a ]_w.@  
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部分认付partial acceptance   :6vm+5!