[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。   Bo'v!bI7  
会计报表statement of account +=nWB=iCb  
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往来帐目account current 6.[3N~pq  
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现在往来帐||存款额current accout [F{P0({%?  
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销货帐account sales ep*8*GmP  
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共同计算帐项joint account =Tfm~+7nE  
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未决帐项outstanding account lB8gD  
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贷方帐项credit account||creditor account L@ejFXQg  
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借方帐项debit account||debtor account )HX(-"c  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable #u +~ ^M  
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新交易||新帐new account Z'|k M!  
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未决帐||老帐old account rZ2cC#  
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现金帐cash account 8xkLfN|N=  
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流水帐running account D'BGoVP  
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暂记帐||未定帐suspense account sk AF6n  
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过期帐||延滞帐overdue account||pastdue account cmU>A721  
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杂项帐户sundry account KKWvV4u  
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详细帐单||明细表detail account ,_Kr}RH  
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呆帐bad account % joL}f[  
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会计项目title of account |"+Ufw^  
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会计薄||帐薄account-book yrd1J$  
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营业报告书||损益计算表account of budiness||business report S5
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借贷细帐||交验帐account rendered TwI'XMO;A  
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明细帐account stated |qz%6w=  
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与…银行开立一户头to open an account with }r!hm?e  
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与…银行建立交易to keep account with x*=1C,C  
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继续记帐to keep account D/GE-lq  
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与…有交易to have an account with 6U.|0mG[  
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作成会计帐||有往来帐项to make out an account with ]5Dh<QY&.  
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清算||清理债务to make up an account Rn]xxa'  
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清洁帐目||与…停止交易to close ones account with ZfK[o{9>  
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结帐to close an account a@d 15CN  
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清理未付款to ask an account||to demand an account x!\q69ndv  
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结清差额to balance the account with Z6A-i@  
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清算to settle an account||to liquidate an account||to square an account b*M?\ aA  
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审查帐目||监查帐目to audit an account H(rD*R[  
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检查帐目to examine an account zdd-n[%@V  
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转入A的帐户to charge the amount to As account 3m`>D e  
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以计帐方式付款to pay on account Mjy:k|aY"  
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代理某人||为某人on ones account||on account of one h0@a"Dq
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为自己计算||独立帐目on ones own account m(6d3P  
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由某人收益并负风险on ones account and risk||for ones account and risk N+rU|iMa.  
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由某人负担for ones account||for account of one AcPLJ!y  

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按某人指示||列入某人帐户by order and for account of one -}|L<~  
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列入5月份帐目for May account =GPXuo  
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编入某中帐项下to pass to the account of||to place to the account of  D}98ZKi  
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寄出清算书to send in an account||to send in render an account ERpAV-Zf  
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支票薄cheque book z'EQdQ)  
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支票陈票人cheque drawer WiS3W;  
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持票人cheque holder )!2@v@SQ  
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不记名支票cheque to bearer||bearer cheque ga5Q  
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记名支票||认人支票cheque to order ws'e
  
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到期支票antedated cheque mWT+15\5r(  

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未到期支票postdated cheque V*j l  
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保付支票certified cheque |g&V? lI  
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未获兑现支票，退票returned cheque *7xcwjeP  
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横线支票crossed cheque |[?O tv  
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普通横线general crossing 2{79,Js0  
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特别横线special crossing CvU$Fsb  
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空白支票blank cheque rN}pi@  
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失效支票，过期支票stale cheque 4Zbn8GpC  
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普通支票open cheque syl7i>P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dA)T>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L`nW&;w'  
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支票换现金||兑现to cash a cheque w/#7G\U  
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清理票款to clear a cheque & #PPXwmR  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque </25J((  
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支票上划线to cross a cheque 9k6s  
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开发支票to make out a cheque tD.#*.7  
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签发支票，开立支票to draw a cheque||to issue a cheque #L.,aTA<  
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透支支票to overdraw a cheque y.Z_\@  
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背书支票to endorse a cheque m7k }k)  
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请付票款||清付票款to pay a cheque||to honour a cheque X.<3/  
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支票退票to dishonour a cheque Zu"qTJE/1  
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拒付支票to refuse a cheque ]njNSn  
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拒付支票to stop payment of a cheque 1 iox0  
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提示要求付款to present for payment Pm%xX ~H  
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见票即付持票人payable to bearer L(|K{vHh]  
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支付指定人payable to order 8-@@QZ\N  
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已过期||无效out of date||stale s4|tWfZ  
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请给出票人R/D||refer to drawer [~8U],?1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6CFnE7TQf  
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文字与数字不一致words and figures differ (l %?YME  
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支票 t*= nI $  
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时间已过account closed m]V#fRC  
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更改处应加盖印章alterations require initials '!A}.wF0  
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时间已过effects not cleared ?;oJ=.T  
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停止付款payment stopped ;"cQ)=s9Y  
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支票毁损cheque mutilated 8Ygf@*9L4  
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汇款||寄钱to remit||to send money 3ibQbk  
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寄票供取款||支票支付to send a cheque for payment 7HVENj_b+M  
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寄款人a remitter 9n i s8  
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收款人a remittee [_jw8`  
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国外汇票foreign Bill ?{aC-3VAT  
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国内汇票inland Bill $1B?@~&  
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跟单汇票documentary bill KDb j C'3  
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空头汇票accommodation bill =8#.=J[/  
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原始汇票original bill JwxKWVpWv  
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改写||换新票据renewed bill &k,DAx`rN;  
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即期汇票sight bill||bill on demand N$e mS  
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…days after date||…days after date…日后付款 9#7W+9  
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…months after date||…months after date…月后付款 ~ 5N oR
 
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见票后…日付款…days after sight||…days sight RHBQgD$  
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见票后…月付款…months after sight||…months sight @Q,Q"c2  
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同组票据set of bills ;AJQ2  
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单张汇票sola of exchange||sole of exchange pD({"A.x9z  
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远期汇票usance bill||bill at usance JMt*GFd  
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长期汇票long bill ,k~' S~w.  
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短期汇票short bill \X&
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逾期汇票overdue bill @~$"&B  
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宽限日期days of grace {,sqUq (  
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电汇telegraphic transfer （T.T） k2v:F  
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邮汇postal order||postal note （Am.）||post office order||money order z5$Q"Y.D  
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本票promissory note （P/N） 0pMN@ Cz6  
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押汇负责书||押汇保证书letter of hypothecation |~BnE  
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副保||抵押品||付属担保物collateral security 9(TGkz(NA  
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担保书trust receipt||letter of indemnity >E<ib[vK[  
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承兑||认付acceptance 4`#Q  
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单张承兑general acceptance OtqFI!ns  
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有条件承兑qualified acceptance (*$b
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附条件认付conditional acceptance @[3c1B6K  
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部分认付partial acceptance   ?A3L8^tR