[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。   Ty7xjIs  
会计报表statement of account _/hWz
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往来帐目account current [V =O$X_  
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现在往来帐||存款额current accout L_Z>*s&  
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销货帐account sales uq'T:
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共同计算帐项joint account !ouJ3Jn   
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未决帐项outstanding account ji5c0WH  
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贷方帐项credit account||creditor account RAPR-I;{  
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借方帐项debit account||debtor account ^i:%0"[*^i  
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应付帐||应付未付帐account payable t[ cHdI  
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应收帐||应收未收帐account receivable vL}e 1V:  
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新交易||新帐new account yH/m@#  
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未决帐||老帐old account it77x3Mm F  
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现金帐cash account Lh\ 1 L  
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流水帐running account ?h\fwF3  
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暂记帐||未定帐suspense account $\Oc]%  
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过期帐||延滞帐overdue account||pastdue account 4 '"C8vw.  
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杂项帐户sundry account \w#)uYK{i_  
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详细帐单||明细表detail account .7BJq?K.  
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呆帐bad account [ |&#A;{F#  
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会计项目title of account )5Wt(p:T6_  
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会计薄||帐薄account-book g~p43sVV  
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营业报告书||损益计算表account of budiness||business report `:.a5  
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借贷细帐||交验帐account rendered *47HN7  
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明细帐account stated ULH<FDot  
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与…银行开立一户头to open an account with uN&UYJ'B  
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与…银行建立交易to keep account with mor[AJ  
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继续记帐to keep account  qC6@  
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与…有交易to have an account with NY?pvb  
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作成会计帐||有往来帐项to make out an account with \1sWmN 6  
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清算||清理债务to make up an account ?f= ~Pn+  
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清洁帐目||与…停止交易to close ones account with Q[c:A@oW  
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结帐to close an account ,zEPdhTX  
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清理未付款to ask an account||to demand an account ]?T,J+S  
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结清差额to balance the account with d*x&Uh[K  
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清算to settle an account||to liquidate an account||to square an account g_@b- :$Yq  
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审查帐目||监查帐目to audit an account Gd`s0 1GKQ  
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检查帐目to examine an account 5S[:;o  
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转入A的帐户to charge the amount to As account Gzp*Vr  
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以计帐方式付款to pay on account .e4upTGU  
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代理某人||为某人on ones account||on account of one '!`| H 3  
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为自己计算||独立帐目on ones own account Uu|2!}^T  
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由某人收益并负风险on ones account and risk||for ones account and risk s)Xz}QPK.  
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由某人负担for ones account||for account of one Vh^ :.y  
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按某人指示||列入某人帐户by order and for account of one ] K+8f-  
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列入5月份帐目for May account 3m~,6mQ  
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编入某中帐项下to pass to the account of||to place to the account of WR u/7$8  
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寄出清算书to send in an account||to send in render an account '3~m},0  
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支票薄cheque book k8i0`VY5Y  
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支票陈票人cheque drawer xTqP`ljX  
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持票人cheque holder +U>Y.YP  
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不记名支票cheque to bearer||bearer cheque tv2k&\1  
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记名支票||认人支票cheque to order !| q19$  
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到期支票antedated cheque wod(P73?  
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未到期支票postdated cheque L>lxkq8!Q  
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保付支票certified cheque >wR)p\UEb  
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未获兑现支票，退票returned cheque JUJrtKS  
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横线支票crossed cheque _` Y%Y6O1/  
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普通横线general crossing <-gGm=R_$  
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特别横线special crossing P%d3fFzK  
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空白支票blank cheque |Qpd<L  
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失效支票，过期支票stale cheque =tX"aCW~  
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普通支票open cheque W@+ge]9m&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q6o}2<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 sdKm@p|/|  
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支票换现金||兑现to cash a cheque 821 6_Qm  
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清理票款to clear a cheque  Sg(\+j=  
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保证兑现to certify a cheque ,fhwDqR ?  
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填写支票数额to fill up a cheque $SzuUI  
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支票上划线to cross a cheque jzI,B  
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开发支票to make out a cheque }9Q<<
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签发支票，开立支票to draw a cheque||to issue a cheque `Tr !Gj_  
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透支支票to overdraw a cheque 9"dZ4{\!  
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背书支票to endorse a cheque Fn;Gq-^7@  
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请付票款||清付票款to pay a cheque||to honour a cheque ZRUI';5x  
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支票退票to dishonour a cheque %kk~qvW  
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拒付支票to refuse a cheque l YjPrA]TC  
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拒付支票to stop payment of a cheque ?9z1'6  
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提示要求付款to present for payment V&d?4i4/Q  
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见票即付持票人payable to bearer n:JG+1I  
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支付指定人payable to order ;Y$d!an0  
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已过期||无效out of date||stale 2/l4,x  
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请给出票人R/D||refer to drawer %&
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UG,n
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文字与数字不一致words and figures differ oX[I4i%G  
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支票 l78:.  
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时间已过account closed rX nG"A  
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更改处应加盖印章alterations require initials |1Ko5z  
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时间已过effects not cleared p9iCrq i  
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停止付款payment stopped '>| 5  
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支票毁损cheque mutilated *w
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汇款||寄钱to remit||to send money &E8fd/s=k  
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寄票供取款||支票支付to send a cheque for payment zGE{Z A  
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寄款人a remitter Qmn'G4#@E  
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收款人a remittee =;A~$[g  
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国外汇票foreign Bill RlTVx:  
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国内汇票inland Bill $~*d.  
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跟单汇票documentary bill EM.rO/qcW  
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空头汇票accommodation bill jj 9eFB  
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原始汇票original bill uP[:P?,t  
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改写||换新票据renewed bill wY j~(P"  
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即期汇票sight bill||bill on demand mDp|EXN  
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…days after date||…days after date…日后付款 %U)M?UNjw  
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…months after date||…months after date…月后付款 wfrWpz=FO  
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见票后…日付款…days after sight||…days sight Kv:ih=?  
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见票后…月付款…months after sight||…months sight Aq{m4 2EAj  
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同组票据set of bills BE}qw
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单张汇票sola of exchange||sole of exchange .W&rcqy  
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远期汇票usance bill||bill at usance O"mU#3?
 
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长期汇票long bill T8FKa4ikn  
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短期汇票short bill /=\__$l)  
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逾期汇票overdue bill 9=I(AYG{m  
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宽限日期days of grace r/L
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电汇telegraphic transfer （T.T） Z-H Kdv!d  
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邮汇postal order||postal note （Am.）||post office order||money order Zk}e?Grc  
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本票promissory note （P/N） +.\JYH=yEr  
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押汇负责书||押汇保证书letter of hypothecation QbqLj>-AJ  
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副保||抵押品||付属担保物collateral security ? *I9  
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担保书trust receipt||letter of indemnity 0#*\o1r\p  
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承兑||认付acceptance ^#^u90I  
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单张承兑general acceptance YN>#zr+ ~  
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有条件承兑qualified acceptance <!OP b(g2  
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附条件认付conditional acceptance }.b[az\T  
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部分认付partial acceptance   l1W5pmhK]'