[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。   j;*= ^s  
会计报表statement of account zPb"6%1B  
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往来帐目account current Wy$Q!R=i  
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现在往来帐||存款额current accout >Q^*h}IdW  
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销货帐account sales -QP1Se*#  
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共同计算帐项joint account R )e^H  
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未决帐项outstanding account !GVxQll[f  
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贷方帐项credit account||creditor account 93#wU})  
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借方帐项debit account||debtor account }L*cP;m#  
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应付帐||应付未付帐account payable #/`V.jXt>  
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应收帐||应收未收帐account receivable /-ky 'S9  
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新交易||新帐new account U=bZy,FT$  
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未决帐||老帐old account .oo>NS  
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现金帐cash account ?5 d3k%  
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流水帐running account r yO\$m  
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暂记帐||未定帐suspense account j7 D\O  
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过期帐||延滞帐overdue account||pastdue account YX_p3  
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杂项帐户sundry account dLm~]V3  
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详细帐单||明细表detail account pemb2HQ'4j  
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呆帐bad account 9_F2nmEv  
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会计项目title of account @DrMaTr  
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会计薄||帐薄account-book }CA oB::&  
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营业报告书||损益计算表account of budiness||business report Q': }'CI  
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借贷细帐||交验帐account rendered Q%(LMq4UG  
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明细帐account stated wbzAX  
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与…银行开立一户头to open an account with [dL4u^]{  
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与…银行建立交易to keep account with 41WnKz9c  
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继续记帐to keep account I m1e/F]  
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与…有交易to have an account with %^g BDlR^  
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作成会计帐||有往来帐项to make out an account with GM{m(Y  
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清算||清理债务to make up an account rE-Xv. |
 
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清洁帐目||与…停止交易to close ones account with _mKO4Atw  
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结帐to close an account O2?ye4uq  
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清理未付款to ask an account||to demand an account K.n #;|  
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结清差额to balance the account with l.?R
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清算to settle an account||to liquidate an account||to square an account >sdj6^[+  
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审查帐目||监查帐目to audit an account i=@.u=:  
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检查帐目to examine an account ^)conSm  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account +.&#whEw(i  
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代理某人||为某人on ones account||on account of one oJb
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为自己计算||独立帐目on ones own account ge9j:S{  
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由某人收益并负风险on ones account and risk||for ones account and risk ttuQ,SD  
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由某人负担for ones account||for account of one PuqT&|wP l  
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按某人指示||列入某人帐户by order and for account of one 2i*-ET  

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列入5月份帐目for May account !*ct3{m  
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编入某中帐项下to pass to the account of||to place to the account of <61T)
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寄出清算书to send in an account||to send in render an account T_|%nF-+  
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支票薄cheque book l5QH8eNwME  
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支票陈票人cheque drawer \7rFfN3  
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持票人cheque holder :kz*.1  
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不记名支票cheque to bearer||bearer cheque a~E@scD  
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记名支票||认人支票cheque to order {q fgvu  
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到期支票antedated cheque BH6)`0&2*N  
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未到期支票postdated cheque Agt6G\n  
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保付支票certified cheque ^'>kZ^w0  
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未获兑现支票，退票returned cheque ,p2BB"^_i  
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横线支票crossed cheque XJJdCv^  
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普通横线general crossing n.9k<  
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特别横线special crossing \i1>/`F  
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空白支票blank cheque YdsY2  
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失效支票，过期支票stale cheque QY14N{]T\p  
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普通支票open cheque R}~p1=D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 85;hs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /rMxl(wD'  
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支票换现金||兑现to cash a cheque \Xy]z  
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清理票款to clear a cheque 1-z*'Ghys  
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保证兑现to certify a cheque !AR$JUnX  
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填写支票数额to fill up a cheque 9ICC2%j|  
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支票上划线to cross a cheque = mnjIp  
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开发支票to make out a cheque +n1jP<[<N  
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签发支票，开立支票to draw a cheque||to issue a cheque )p.+39]{2  
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透支支票to overdraw a cheque `_2#t1`u  
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背书支票to endorse a cheque <`dF~  
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请付票款||清付票款to pay a cheque||to honour a cheque (xU+Y1*g"%  
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支票退票to dishonour a cheque =N,KVMxw  
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拒付支票to refuse a cheque -_jV.`t  
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拒付支票to stop payment of a cheque O$ i6r]j_  
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提示要求付款to present for payment {nQ}t }B  
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见票即付持票人payable to bearer <$.KCLP  
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支付指定人payable to order S&-sl
  
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已过期||无效out of date||stale Xi5kE'_  
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请给出票人R/D||refer to drawer "sFdr
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :0T]p"y4  
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文字与数字不一致words and figures differ c7\bA7.  
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支票 jn\\,n"6  
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时间已过account closed z!Kadqns  
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更改处应加盖印章alterations require initials +:&(Ag  
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时间已过effects not cleared n(seNp%_  
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停止付款payment stopped
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支票毁损cheque mutilated cTTW06^  
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汇款||寄钱to remit||to send money 8I;XS
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寄票供取款||支票支付to send a cheque for payment Cqii}  
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寄款人a remitter azQD >  
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收款人a remittee FTc.]l
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国外汇票foreign Bill M-)RQ-h  
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国内汇票inland Bill  qy)_wM  
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跟单汇票documentary bill r(d':LV  
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空头汇票accommodation bill /~*_x=p:  
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原始汇票original bill z#BR5jF  
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改写||换新票据renewed bill 3(C\.oRc  
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即期汇票sight bill||bill on demand `Al;vVMRO  
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…days after date||…days after date…日后付款 @(r/dZc  
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…months after date||…months after date…月后付款 4pw6bK,s2\  
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见票后…日付款…days after sight||…days sight q, O$ %-70  
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见票后…月付款…months after sight||…months sight %iV^S!e  
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同组票据set of bills >/|q:b^2r  
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单张汇票sola of exchange||sole of exchange E>l~-PaZY  
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远期汇票usance bill||bill at usance 1GzAG;UUo6  
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长期汇票long bill 4?B\O`sy.  
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短期汇票short bill Bve.C  
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逾期汇票overdue bill Mo^ od<  
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宽限日期days of grace =E.wv  
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电汇telegraphic transfer （T.T） Zu7)gf  
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邮汇postal order||postal note （Am.）||post office order||money order L
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本票promissory note （P/N） \.-bZ$  
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押汇负责书||押汇保证书letter of hypothecation ~A\G
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副保||抵押品||付属担保物collateral security p>huRp^w  
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担保书trust receipt||letter of indemnity #"G]ke1l$  
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承兑||认付acceptance ;>Ib^ov  
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单张承兑general acceptance WvY? +JXJ  
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有条件承兑qualified acceptance Yo6*C  
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附条件认付conditional acceptance 8.O8No:'&  
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部分认付partial acceptance   N2;B-UF 7