[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。   6bhb_U'f  
会计报表statement of account CYgokS\=,  
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往来帐目account current 8IRKCuV  
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现在往来帐||存款额current accout ].kj-,5>f  
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销货帐account sales 3kC|y[.
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共同计算帐项joint account $M,<=.oT  
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未决帐项outstanding account ygIn6
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贷方帐项credit account||creditor account ajk}&`Wj"  

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借方帐项debit account||debtor account \^"Vqx  
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应付帐||应付未付帐account payable ?# FYF\P  
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应收帐||应收未收帐account receivable {24>&
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新交易||新帐new account AJEbiP  
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未决帐||老帐old account }WIkNG4{Z  
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现金帐cash account Itr4Pr  
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流水帐running account ~M^[  
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暂记帐||未定帐suspense account "NA<^2W@J  

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过期帐||延滞帐overdue account||pastdue account @ !su7  

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杂项帐户sundry account bI:W4y>I=  
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详细帐单||明细表detail account <{k{Coy  
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呆帐bad account D#1R$4M=  
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会计项目title of account 4xg)e` *U  
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会计薄||帐薄account-book Wx]Xa]-  
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营业报告书||损益计算表account of budiness||business report gQ0,KYmI3_  
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借贷细帐||交验帐account rendered 2 G_KTYJ  
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明细帐account stated ^wBlQmW7J  
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与…银行开立一户头to open an account with bC
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与…银行建立交易to keep account with rmA?Xlh\  
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继续记帐to keep account JS ^Cc
  
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与…有交易to have an account with }p6]az3  
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作成会计帐||有往来帐项to make out an account with Ygk_gBRiC  
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清算||清理债务to make up an account 'qT;Eht5  
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清洁帐目||与…停止交易to close ones account with !Q|aR  
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结帐to close an account %HpPTjAW  
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清理未付款to ask an account||to demand an account ek<B=F  
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结清差额to balance the account with K Ha,6X  
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清算to settle an account||to liquidate an account||to square an account MV$E_@pg  
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审查帐目||监查帐目to audit an account aMe&4Q  
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检查帐目to examine an account I>.pkf<V  
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转入A的帐户to charge the amount to As account k0j4P^d  
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以计帐方式付款to pay on account *3Lo[GE>  
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代理某人||为某人on ones account||on account of one hd'
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为自己计算||独立帐目on ones own account 31^/9lb  
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由某人收益并负风险on ones account and risk||for ones account and risk `/m]K~~  
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由某人负担for ones account||for account of one ("=q-6$G  
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按某人指示||列入某人帐户by order and for account of one  Yf[Cmn  
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列入5月份帐目for May account $Xo_8SX,  
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编入某中帐项下to pass to the account of||to place to the account of .mrv"k\<  
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寄出清算书to send in an account||to send in render an account }L Q%%  
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支票薄cheque book 3?aM\z;  
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支票陈票人cheque drawer &
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持票人cheque holder ~,F]~|U7l  
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不记名支票cheque to bearer||bearer cheque %eHr^j~w$  
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记名支票||认人支票cheque to order QN#Lbsd  
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到期支票antedated cheque ]_s;olKNI  
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未到期支票postdated cheque CO ZfR~}  

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保付支票certified cheque \l[AD-CZPh  
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未获兑现支票，退票returned cheque YuoErP=P  
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横线支票crossed cheque {9@E[bWp#  
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普通横线general crossing &8%^o9sH  
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特别横线special crossing guy!/zQ>A  
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空白支票blank cheque b?9'-hK<  
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失效支票，过期支票stale cheque O1]XoUH<  
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普通支票open cheque dt>!=<|k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y7yzM1?t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JDMsco+j5  
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支票换现金||兑现to cash a cheque ui^v.YCMI  
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清理票款to clear a cheque L\kT9wWK|  
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保证兑现to certify a cheque n<sA?T  
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填写支票数额to fill up a cheque :&D$Q 4  
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支票上划线to cross a cheque L2y{\<JC"  
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开发支票to make out a cheque 2HvzMo-4  
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签发支票，开立支票to draw a cheque||to issue a cheque _:;j)J0  
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透支支票to overdraw a cheque k+& 1?]
  
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背书支票to endorse a cheque =E%<" FB  
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请付票款||清付票款to pay a cheque||to honour a cheque [Z?vC  
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支票退票to dishonour a cheque _`Sz}Yk  
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拒付支票to refuse a cheque C(*)7| m  
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拒付支票to stop payment of a cheque {VE$i2nC8  
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提示要求付款to present for payment !P26$US%P  
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见票即付持票人payable to bearer KhV; />(  
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支付指定人payable to order rzqUI*4%  
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已过期||无效out of date||stale 3,B[%!3d  
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请给出票人R/D||refer to drawer P5P<-T{-c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f i!wrvO  
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文字与数字不一致words and figures differ {UYqRfgbZ  
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支票 cY>;(x@  
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时间已过account closed _bks*.9}3b  
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更改处应加盖印章alterations require initials T+4Musu{V  
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时间已过effects not cleared XLbrE|0A?  
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停止付款payment stopped ^LC5orO  
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支票毁损cheque mutilated E>6zwp  
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汇款||寄钱to remit||to send money oC[wYUDg  
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寄票供取款||支票支付to send a cheque for payment Ixec]UOS  
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寄款人a remitter MK[spV  
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收款人a remittee R\Q%
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国外汇票foreign Bill `Ys })Pl  
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国内汇票inland Bill IIR?@/q  
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跟单汇票documentary bill &4%J35~  
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空头汇票accommodation bill ^+wz
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原始汇票original bill 0l6
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改写||换新票据renewed bill #~f+F0#%?  
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即期汇票sight bill||bill on demand zn x_p/V  
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…days after date||…days after date…日后付款 Tz
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…months after date||…months after date…月后付款 9C 05  
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见票后…日付款…days after sight||…days sight kC5,yj  
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见票后…月付款…months after sight||…months sight FlG^ 'U D  
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同组票据set of bills R"o,m   
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单张汇票sola of exchange||sole of exchange N6[^62  
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远期汇票usance bill||bill at usance EM/+1 _u  
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长期汇票long bill
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短期汇票short bill J-<B*ot+lX  
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逾期汇票overdue bill f{c[_OR  
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宽限日期days of grace [5*-V^m2  
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电汇telegraphic transfer （T.T） A<5`[<x$  
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邮汇postal order||postal note （Am.）||post office order||money order @h$0S+?:  
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本票promissory note （P/N） )9* 3^v  
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押汇负责书||押汇保证书letter of hypothecation M6*{#Y
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副保||抵押品||付属担保物collateral security <bZ m  
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担保书trust receipt||letter of indemnity [H%?jTQ  
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承兑||认付acceptance xhkWKB/7  
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单张承兑general acceptance !HjNx%o5<  
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有条件承兑qualified acceptance soq".
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附条件认付conditional acceptance {rvbo1t  
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部分认付partial acceptance   Lkl|4L