[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。   =<z.mzqu5  
会计报表statement of account v} JD2.O+  
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往来帐目account current |`d0^(X  
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现在往来帐||存款额current accout G[Lpe  
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销货帐account sales 6X2PYJJZ  
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共同计算帐项joint account eJCjJ)  
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未决帐项outstanding account {svn=
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贷方帐项credit account||creditor account _,74)l1  
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借方帐项debit account||debtor account ?L) !pP]  
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应付帐||应付未付帐account payable EpJ4`{4  
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应收帐||应收未收帐account receivable L)QE`24  
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新交易||新帐new account CWo1.pVw  
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未决帐||老帐old account 3-Dt[0%{  
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现金帐cash account qB]i 6*  
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流水帐running account jVgFZ,  
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暂记帐||未定帐suspense account |H}m4-+*  
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过期帐||延滞帐overdue account||pastdue account ]'~vI/p
 
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杂项帐户sundry account 8x{B~_~  
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详细帐单||明细表detail account JPM))4YDR  
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呆帐bad account ;< )~Y-  
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会计项目title of account 4F>Urh+  
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会计薄||帐薄account-book P #F=c34u  
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营业报告书||损益计算表account of budiness||business report "
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借贷细帐||交验帐account rendered BYW^/B Y)  
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明细帐account stated to8X=80-3  
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与…银行开立一户头to open an account with "x941}  
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与…银行建立交易to keep account with IvpcSam'  
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继续记帐to keep account Et"?8\"n7  
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与…有交易to have an account with G5dO 3lwq  
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作成会计帐||有往来帐项to make out an account with \^1+U JU  
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清算||清理债务to make up an account (nW67YTr  
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清洁帐目||与…停止交易to close ones account with V&soN:HS  
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结帐to close an account UV}73Sp  
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清理未付款to ask an account||to demand an account *O :r7_ Y0  

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结清差额to balance the account with dAP|:&y@  
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清算to settle an account||to liquidate an account||to square an account +u@aJ_^
 
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审查帐目||监查帐目to audit an account z sQo$p  
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检查帐目to examine an account IM=bK U  
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转入A的帐户to charge the amount to As account fsO9EEn7X  
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以计帐方式付款to pay on account D0Z\Vvy  
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代理某人||为某人on ones account||on account of one ^IZ)#1U  
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为自己计算||独立帐目on ones own account (VyNvB  
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由某人收益并负风险on ones account and risk||for ones account and risk T1B|w"In  
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由某人负担for ones account||for account of one Xog/O i  
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按某人指示||列入某人帐户by order and for account of one &a> lWE  
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列入5月份帐目for May account 1`f_P$&Z_J  
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编入某中帐项下to pass to the account of||to place to the account of sfp,Lq`  
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寄出清算书to send in an account||to send in render an account UIJx*  
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支票薄cheque book OQ/<-+<
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支票陈票人cheque drawer a<XCNTaVT  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque 6@;ha=[+  
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记名支票||认人支票cheque to order huF
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到期支票antedated cheque 8``;0}'PC  
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未到期支票postdated cheque Gu(lI ~  
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保付支票certified cheque i`U:gw  
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未获兑现支票，退票returned cheque GrEs1M1]*  
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横线支票crossed cheque ~GB=Nz  
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普通横线general crossing Dk)}|GJ()"  
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特别横线special crossing VC&c)X  
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空白支票blank cheque  y).P=z  
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失效支票，过期支票stale cheque )@7DsV/M  
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普通支票open cheque 4rB8Nm1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sOC&Q&eg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /A(NuB<Pq  
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支票换现金||兑现to cash a cheque E&2tBrAq  
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清理票款to clear a cheque -CBD|fo[h  
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保证兑现to certify a cheque it}-^3AM  
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填写支票数额to fill up a cheque K3ukYR  
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支票上划线to cross a cheque 0=[0|`x  
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开发支票to make out a cheque Nlt4)  
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签发支票，开立支票to draw a cheque||to issue a cheque YvTA+yL  
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透支支票to overdraw a cheque 2V$9ei6  
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背书支票to endorse a cheque lIq~~cv)  
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请付票款||清付票款to pay a cheque||to honour a cheque */U$sZQ)  
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支票退票to dishonour a cheque F*<Ws;j  
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拒付支票to refuse a cheque liG~
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拒付支票to stop payment of a cheque lt%-m@#/  
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提示要求付款to present for payment qS82/e)7  
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见票即付持票人payable to bearer 2$Y3[$  
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支付指定人payable to order |ZuDX87  
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已过期||无效out of date||stale |Kn^w4mN  
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请给出票人R/D||refer to drawer Q }8C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #|D:f~"d3  
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文字与数字不一致words and figures differ L/%xbm~  
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支票 0MhxFoFO  
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时间已过account closed .;}pU!S~R  
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更改处应加盖印章alterations require initials s UvKA0  
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时间已过effects not cleared csm?oUniz  
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停止付款payment stopped >4F dxa  
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支票毁损cheque mutilated k0R,!F  
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汇款||寄钱to remit||to send money bK6, saN>  
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寄票供取款||支票支付to send a cheque for payment \
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寄款人a remitter 1/F<T  
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收款人a remittee Zz{[Al{  
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国外汇票foreign Bill +<vqkc  
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国内汇票inland Bill +A;n*DF2  
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跟单汇票documentary bill -sruxF  
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空头汇票accommodation bill {3_F fsg`  
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原始汇票original bill `*.r'k2R  
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改写||换新票据renewed bill Lk$Je O  
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即期汇票sight bill||bill on demand :d:|7hlNQ  
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…days after date||…days after date…日后付款 0|qx/xo|-  
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…months after date||…months after date…月后付款 >"m@qkh  
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见票后…日付款…days after sight||…days sight V8|q"UX  
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见票后…月付款…months after sight||…months sight nOL 25Y:  
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同组票据set of bills V"D<)VVA  
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单张汇票sola of exchange||sole of exchange +p%5/smfs  
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远期汇票usance bill||bill at usance 3 MI) E  
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长期汇票long bill 0;m$a=  
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短期汇票short bill ]oWZ{#r2  
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逾期汇票overdue bill 6pdl,5[x-  
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宽限日期days of grace re 1k]  
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电汇telegraphic transfer （T.T） pQ-^T.'  
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邮汇postal order||postal note （Am.）||post office order||money order g KmRjK  
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本票promissory note （P/N） _Ag/gu2-?  
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押汇负责书||押汇保证书letter of hypothecation E["t Ccg  
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副保||抵押品||付属担保物collateral security HtXBaIl\  
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担保书trust receipt||letter of indemnity ![D,8]GD  
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承兑||认付acceptance l:Xf(TLa  
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单张承兑general acceptance c:_i)":  
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有条件承兑qualified acceptance pmD-]0  
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附条件认付conditional acceptance 7<'i#E~  
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部分认付partial acceptance   sU_4+Mk