[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。   ).}k6v[4)  
会计报表statement of account L>Oy7w)Y  
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往来帐目account current 9c^skNbS  
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现在往来帐||存款额current accout ;eW'}&|LV  
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销货帐account sales XK%W^a*x
 
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共同计算帐项joint account 6<s(e_5f  
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未决帐项outstanding account D#d8^U  
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贷方帐项credit account||creditor account <+\k&W&Y|y  
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借方帐项debit account||debtor account (L y%{ Y  
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应付帐||应付未付帐account payable np-T&Pz2  
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应收帐||应收未收帐account receivable <Spr6U9p7  
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新交易||新帐new account 8Wdkztp/S  
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未决帐||老帐old account _8 [UtZYG  

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现金帐cash account DC|xilP1O  
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流水帐running account H\)gE>  
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暂记帐||未定帐suspense account ZR/R'prW  
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过期帐||延滞帐overdue account||pastdue account rD0k%-{{  
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杂项帐户sundry account 5R,la\!bQ  
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详细帐单||明细表detail account B;eW/#`  
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呆帐bad account C0\%QXu  
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会计项目title of account Ab*]dn`z  
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会计薄||帐薄account-book  j
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营业报告书||损益计算表account of budiness||business report ]|,vCKju  
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借贷细帐||交验帐account rendered PPN q:,  
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明细帐account stated Y.E?;iS
  
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与…银行开立一户头to open an account with GUKDhg,W  
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与…银行建立交易to keep account with LxB&7  
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继续记帐to keep account 2.]~*7   
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与…有交易to have an account with hPcS, p{%  
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作成会计帐||有往来帐项to make out an account with kr#I{gF  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with  ^=k{~  

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结帐to close an account ^L ]B5,}-  
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清理未付款to ask an account||to demand an account +SyUWoM  
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结清差额to balance the account with dKb ^x^  
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清算to settle an account||to liquidate an account||to square an account \p3v#0R{  
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审查帐目||监查帐目to audit an account O)`Gzx*ShU  
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检查帐目to examine an account D!S8oKW  
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转入A的帐户to charge the amount to As account `4skwvS=  
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以计帐方式付款to pay on account r,0@~;zA  
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代理某人||为某人on ones account||on account of one L/%Y#  
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为自己计算||独立帐目on ones own account .'&V#D0  
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由某人收益并负风险on ones account and risk||for ones account and risk z-I|h~ii  
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由某人负担for ones account||for account of one ++0rF\&  
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按某人指示||列入某人帐户by order and for account of one Hr&Ere8.4p  
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列入5月份帐目for May account a5 bPEJ=I  
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编入某中帐项下to pass to the account of||to place to the account of E<k^S{  
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寄出清算书to send in an account||to send in render an account ]VDn'@uM  
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支票薄cheque book {[tZ.1.w  
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支票陈票人cheque drawer TL@mM  
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持票人cheque holder 1mix+.d  
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不记名支票cheque to bearer||bearer cheque He<;4?:  
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记名支票||认人支票cheque to order abSq2*5K  
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到期支票antedated cheque aj v}JV&:  
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未到期支票postdated cheque CI
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保付支票certified cheque gwq`_/d}  
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未获兑现支票，退票returned cheque ](nH{aY!  
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横线支票crossed cheque ~j]d
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普通横线general crossing 1a*6ZGk.  
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特别横线special crossing i7s\CY  
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空白支票blank cheque xU:4Y0y8  
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失效支票，过期支票stale cheque FR["e1<0  
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普通支票open cheque IX.sy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3a9u"8lG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (V)9s\Le_  
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支票换现金||兑现to cash a cheque v4C3uNW  
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清理票款to clear a cheque PU"S;4m  
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保证兑现to certify a cheque {Hr>X  
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填写支票数额to fill up a cheque $YP QC  
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支票上划线to cross a cheque xY+A]Up|w  
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开发支票to make out a cheque ?`"<DH~:0B  
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签发支票，开立支票to draw a cheque||to issue a cheque PYaOH_X.  
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透支支票to overdraw a cheque [RW,{A  
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背书支票to endorse a cheque sv@}x[L  
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请付票款||清付票款to pay a cheque||to honour a cheque ~O8]3+U  
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支票退票to dishonour a cheque S~}$Ly@  
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拒付支票to refuse a cheque UX?X]ZYVR  
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拒付支票to stop payment of a cheque *SWv*sD  
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提示要求付款to present for payment <x^IwS  
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见票即付持票人payable to bearer #xDDh`  
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支付指定人payable to order DM+sjn  
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已过期||无效out of date||stale VNr!|bp5  
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请给出票人R/D||refer to drawer ikeJDKSG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )WzGy~p8K  
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文字与数字不一致words and figures differ O(b"F? w  
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支票 ;2+FgOj  
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时间已过account closed |s)VjS4@  
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更改处应加盖印章alterations require initials $sB48LJuU'  
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时间已过effects not cleared 7=9A_4G!  
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停止付款payment stopped -;W\f<q]  
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支票毁损cheque mutilated ru(?a~lF8~  
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汇款||寄钱to remit||to send money %Hh &u .  
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寄票供取款||支票支付to send a cheque for payment `SSP53R(0  
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寄款人a remitter *R9mgv[  
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收款人a remittee  CU7iva  
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国外汇票foreign Bill s`$_  
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国内汇票inland Bill [h2p8i'o  
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跟单汇票documentary bill s K$Sar  
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空头汇票accommodation bill iA{chQBr  
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原始汇票original bill m%[
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改写||换新票据renewed bill a_#eGe>  
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即期汇票sight bill||bill on demand bQ:3G;  
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…days after date||…days after date…日后付款 L-X _b3E\  
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…months after date||…months after date…月后付款 ;r@R (Squ  
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见票后…日付款…days after sight||…days sight Sr#fyr  
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见票后…月付款…months after sight||…months sight J Wyoh|  
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同组票据set of bills snk{u/0Xm  
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单张汇票sola of exchange||sole of exchange gu%'M :Xe  
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远期汇票usance bill||bill at usance ,9j:h)ks?  
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长期汇票long bill OQb9ijLeK  
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短期汇票short bill co%_~xO  
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逾期汇票overdue bill (w:ACJ[[  
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宽限日期days of grace HkB<RsS$p_  
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电汇telegraphic transfer （T.T） f?I *`~k  
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邮汇postal order||postal note （Am.）||post office order||money order I\6<)2j/L  
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本票promissory note （P/N） 2}C>{*}yQ  
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押汇负责书||押汇保证书letter of hypothecation /+U)!$zm*  
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副保||抵押品||付属担保物collateral security S&) >w5*]U  
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担保书trust receipt||letter of indemnity __%E!*m"<_  
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承兑||认付acceptance w:+#,,rwzV  
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单张承兑general acceptance ]H7Mx\  
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有条件承兑qualified acceptance 0! %}  
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附条件认付conditional acceptance " CoR?[,x  
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部分认付partial acceptance   C P v}A