[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。   }0(.HMiGj  
会计报表statement of account 8G6[\P3fQ  
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往来帐目account current 4a6WQVS  
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现在往来帐||存款额current accout q%H#04Yh  
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销货帐account sales |5h~&kA  
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共同计算帐项joint account 6$k"B/k  
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未决帐项outstanding account \dzH G/e  
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贷方帐项credit account||creditor account SJXA  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable OlwORtWzZ  
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应收帐||应收未收帐account receivable \j$q';9p  
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新交易||新帐new account  8FmRD  
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未决帐||老帐old account 6S2u%-]  
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现金帐cash account e/{1u$  
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流水帐running account #w *]`5 T  
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暂记帐||未定帐suspense account o_K. +^$  
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过期帐||延滞帐overdue account||pastdue account M2.Pf s  
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杂项帐户sundry account G
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详细帐单||明细表detail account Rpi@^~aP E  
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呆帐bad account \"X<\3z2  
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会计项目title of account 'rX!E,59  
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会计薄||帐薄account-book )Hp{
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营业报告书||损益计算表account of budiness||business report =Z($n:m=*  
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借贷细帐||交验帐account rendered R`_RcHY:  
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明细帐account stated vp4l g1/  
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与…银行开立一户头to open an account with aMxg6\8  
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与…银行建立交易to keep account with @-7h}2P Q  
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继续记帐to keep account z/B[quSio  
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与…有交易to have an account with Q :<&<i=I  
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作成会计帐||有往来帐项to make out an account with 0#gu7n|J  
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清算||清理债务to make up an account Y5 B Wg  
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清洁帐目||与…停止交易to close ones account with Fp_?1y  
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结帐to close an account 6 J&_H(^  
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清理未付款to ask an account||to demand an account BrWo/1b  
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结清差额to balance the account with M<4tjVQ6  
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清算to settle an account||to liquidate an account||to square an account 1Qc>A8SU  
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审查帐目||监查帐目to audit an account C EzTE rn  
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检查帐目to examine an account &!kD81?Mm  
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转入A的帐户to charge the amount to As account 1>KZ1Kf  
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以计帐方式付款to pay on account %yVboA1  
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代理某人||为某人on ones account||on account of one %,Pwo{SH  
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为自己计算||独立帐目on ones own account Xy0KZ !  
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由某人收益并负风险on ones account and risk||for ones account and risk ls^|j%$J  
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由某人负担for ones account||for account of one &fyT}MA  
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按某人指示||列入某人帐户by order and for account of one rA"><pH  
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列入5月份帐目for May account Ykt{ ]#  
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编入某中帐项下to pass to the account of||to place to the account of YFGQPg  
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寄出清算书to send in an account||to send in render an account ,{pC1A@s  
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支票薄cheque book _:ORu Vk  
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支票陈票人cheque drawer KBb{Z;%  
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持票人cheque holder `X=2 Ff  
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不记名支票cheque to bearer||bearer cheque Mzbbr57n  
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记名支票||认人支票cheque to order z.xOT;t  
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到期支票antedated cheque {e3XmVAI  
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未到期支票postdated cheque DM73 Nn^5  
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保付支票certified cheque 6?CBa] QG  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque hlgBx~S[  
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普通横线general crossing `!K!+`Z9  
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特别横线special crossing @t;WdbxB%  
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空白支票blank cheque gm-m_cB<  
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失效支票，过期支票stale cheque o*L#S1yL  
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普通支票open cheque ,w+}Evp])  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0B4&!J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /eoS$q  
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支票换现金||兑现to cash a cheque +hz^( I7  
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清理票款to clear a cheque Lnk!zj  
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保证兑现to certify a cheque #$vef  
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填写支票数额to fill up a cheque &zCqF
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支票上划线to cross a cheque ~dIb>[7wy  
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开发支票to make out a cheque 6zQ {Y"0  
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签发支票，开立支票to draw a cheque||to issue a cheque $RQ7rL3g{  
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透支支票to overdraw a cheque @G vDl=.  
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背书支票to endorse a cheque Dm@wTt8N(  
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请付票款||清付票款to pay a cheque||to honour a cheque !b O8apn  
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支票退票to dishonour a cheque dqMR<Nl&  
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拒付支票to refuse a cheque WgdL^PN(h  
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拒付支票to stop payment of a cheque Z
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提示要求付款to present for payment I/bED~Z:a  
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见票即付持票人payable to bearer r}i<c
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支付指定人payable to order s-eC')w~E  
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已过期||无效out of date||stale U,C L*qTF  
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请给出票人R/D||refer to drawer >n@?F[Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eI?<*  
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文字与数字不一致words and figures differ c/ w
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支票 yy4QY%  
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时间已过account closed XM3N>OR.  
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更改处应加盖印章alterations require initials AiSO|!<.N  
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时间已过effects not cleared 9^J8V]X  
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停止付款payment stopped ^~0Mw;n&  
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支票毁损cheque mutilated cj-P&D[Ny[  
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汇款||寄钱to remit||to send money R8UtX9'*sa  
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寄票供取款||支票支付to send a cheque for payment au2ieZZ[  
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寄款人a remitter =,KRZqz  
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收款人a remittee st(l85  
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国外汇票foreign Bill c|u{(E58  
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国内汇票inland Bill 4x.'H18  
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跟单汇票documentary bill cu(2BDfiL  
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空头汇票accommodation bill <Bb$d@c  
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原始汇票original bill BKfcK>%g  
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改写||换新票据renewed bill CL|t!+wU/  
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即期汇票sight bill||bill on demand F"VNz^6laV  
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…days after date||…days after date…日后付款 ;$l!mv7  
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…months after date||…months after date…月后付款 2]C`S,)  
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见票后…日付款…days after sight||…days sight lZZ4 O(  
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见票后…月付款…months after sight||…months sight Q*Per;%J  
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同组票据set of bills D`0II=  
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单张汇票sola of exchange||sole of exchange .cN\x@ 3-j  
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远期汇票usance bill||bill at usance e5maZ(.;F  
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长期汇票long bill FYR%>Em  
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短期汇票short bill 9 "1 0:\U  
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逾期汇票overdue bill BRYhL|d~.  
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宽限日期days of grace 1VL!0H  
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电汇telegraphic transfer （T.T） f;`pj`-k%  
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邮汇postal order||postal note （Am.）||post office order||money order A-1Wn^,>*  
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本票promissory note （P/N） f1(V~{N,+  
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押汇负责书||押汇保证书letter of hypothecation _'
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副保||抵押品||付属担保物collateral security Iq0_X7:{QI  
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担保书trust receipt||letter of indemnity Ls)y.u  
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承兑||认付acceptance W&ya_iP~C  
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单张承兑general acceptance Vd~{SS2>  
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有条件承兑qualified acceptance #\KSv Z  
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附条件认付conditional acceptance {.pR$]6B"+  
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部分认付partial acceptance   :L#t?~