[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。   ,LW0{(&z  
会计报表statement of account Z(Vrmz
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往来帐目account current x83XJFPWL  
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现在往来帐||存款额current accout z23KSPo  
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销货帐account sales _)|!.r&)63  
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共同计算帐项joint account <.<Nw6  
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未决帐项outstanding account eQc!@*:8U  
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贷方帐项credit account||creditor account ,&k
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借方帐项debit account||debtor account lA1R$  
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应付帐||应付未付帐account payable R0|X;3  
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应收帐||应收未收帐account receivable ks{s Q@~  
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新交易||新帐new account K{iY
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未决帐||老帐old account X4TUi8ht!]  
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现金帐cash account u-W=~EO5#  

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流水帐running account &a:aW;^A7  
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暂记帐||未定帐suspense account +2g3%c0}  
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过期帐||延滞帐overdue account||pastdue account A1_x^s  
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杂项帐户sundry account M(BZ<,9V  
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详细帐单||明细表detail account 3)ip@29F  
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呆帐bad account jDnh/k0{d  
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会计项目title of account u *< (B  
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会计薄||帐薄account-book $d"+Njd  
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营业报告书||损益计算表account of budiness||business report -O5m@rwt<  
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借贷细帐||交验帐account rendered m+g>s&1H  
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明细帐account stated N[-)c,O  
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与…银行开立一户头to open an account with [w f12P  
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与…银行建立交易to keep account with Y>~JI;Cu`  
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继续记帐to keep account DlI5} Jh  
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与…有交易to have an account with m1
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作成会计帐||有往来帐项to make out an account with (+dRD]|T  
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清算||清理债务to make up an account oE1]vX  
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清洁帐目||与…停止交易to close ones account with u V7Hsg9l  
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结帐to close an account shIi
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清理未付款to ask an account||to demand an account u7Y< ~  
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结清差额to balance the account with {))S<_yN  
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清算to settle an account||to liquidate an account||to square an account <<5 :zlb  
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审查帐目||监查帐目to audit an account %%cSvPcz  
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检查帐目to examine an account w<>6>w@GZ  
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转入A的帐户to charge the amount to As account =#2qX>?  
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以计帐方式付款to pay on account 6+nMH +[  
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代理某人||为某人on ones account||on account of one *tfDXQ^mN  
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为自己计算||独立帐目on ones own account Q@W|GO H3  
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由某人收益并负风险on ones account and risk||for ones account and risk E7NbP
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由某人负担for ones account||for account of one N{V5 D  
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按某人指示||列入某人帐户by order and for account of one `b.o&t$L  
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列入5月份帐目for May account N(_ .N6  
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编入某中帐项下to pass to the account of||to place to the account of l~fh_IV1  
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寄出清算书to send in an account||to send in render an account O$"bd~X  
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支票薄cheque book 9raHSzK@d  
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支票陈票人cheque drawer k1f3?l vlU  
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持票人cheque holder P[rAJJN/E  
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不记名支票cheque to bearer||bearer cheque 2!{_/@I\Y  
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记名支票||认人支票cheque to order (g%JK3  
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到期支票antedated cheque R&NpdW N  
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未到期支票postdated cheque 8'3"uv  
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保付支票certified cheque x HY+q;  
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未获兑现支票，退票returned cheque HMF8;,<_w?  
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横线支票crossed cheque Er`TryN|}  
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普通横线general crossing h{\t*U54'  
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特别横线special crossing }bZ 8-v  
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空白支票blank cheque 5$anqGw  
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失效支票，过期支票stale cheque iA]DE`S  
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普通支票open cheque cxgE\4_u"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iZC>)&ax  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P`tyBe#=  
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支票换现金||兑现to cash a cheque Vn^)  
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清理票款to clear a cheque &Bm&i.r  
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保证兑现to certify a cheque P<vo;96JT  
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填写支票数额to fill up a cheque $T?]+2,6;  
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支票上划线to cross a cheque $R?@L  
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开发支票to make out a cheque Z%OW5]q  
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签发支票，开立支票to draw a cheque||to issue a cheque jM@?<1  
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透支支票to overdraw a cheque 'g hys1H  
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背书支票to endorse a cheque N
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请付票款||清付票款to pay a cheque||to honour a cheque r]T0+
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支票退票to dishonour a cheque d}+W"j;  
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拒付支票to refuse a cheque 8R?I`M_b  
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拒付支票to stop payment of a cheque mNDuwDd$S  
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提示要求付款to present for payment Hi8Y6|y$D  
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见票即付持票人payable to bearer vD26;S.y[a  
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支付指定人payable to order doLNz4W  
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已过期||无效out of date||stale AC4 l<:Yh  
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请给出票人R/D||refer to drawer |GuEGmR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ac\W\=QvB  
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文字与数字不一致words and figures differ _B$"e[:yX  
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支票 tlGWl0V?7Q  
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时间已过account closed zYr z08PJ  
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更改处应加盖印章alterations require initials . r`[  
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时间已过effects not cleared CZ tiWZ  
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停止付款payment stopped zlk
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支票毁损cheque mutilated e5OVq ,  
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汇款||寄钱to remit||to send money 4J}3,+  
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寄票供取款||支票支付to send a cheque for payment ]_#SAhOR)  
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寄款人a remitter m1y ` v"  
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收款人a remittee :D4];d>1  
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国外汇票foreign Bill SwJHg Z&  
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国内汇票inland Bill 3P`WPph  
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跟单汇票documentary bill QA,*:qx  
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空头汇票accommodation bill 5Kee2s?*  
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原始汇票original bill OQ,}/  
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改写||换新票据renewed bill _hWuAJ9Qy  
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即期汇票sight bill||bill on demand R)Q/Ff@o0  
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…days after date||…days after date…日后付款 4?v$<=#21*  
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…months after date||…months after date…月后付款 n 3h^VQ*]G  
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见票后…日付款…days after sight||…days sight %uj[`  
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见票后…月付款…months after sight||…months sight */4tJG1U  
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同组票据set of bills >n1h^AW  
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单张汇票sola of exchange||sole of exchange WFRsSp2  
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远期汇票usance bill||bill at usance k]t,q$Vd  
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长期汇票long bill JaA&eT|  
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短期汇票short bill 33*^($bE&  
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逾期汇票overdue bill Fs?( UM  
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宽限日期days of grace u$apH{  
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电汇telegraphic transfer （T.T） cLn;,u4  
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邮汇postal order||postal note （Am.）||post office order||money order ,<7"K&  
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本票promissory note （P/N） lq~GcM  
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押汇负责书||押汇保证书letter of hypothecation 65'`uuPx  
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副保||抵押品||付属担保物collateral security g7.7E6%H  
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担保书trust receipt||letter of indemnity 1,m\Q_  
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承兑||认付acceptance jjJc1p0  
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单张承兑general acceptance 'CP/ymf/a  
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有条件承兑qualified acceptance nAQyxP%  
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附条件认付conditional acceptance P5'iYahCq_  
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部分认付partial acceptance   =X):Zi