[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。   vJ#rW8y  
会计报表statement of account [7SI<xkv  
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往来帐目account current ;ZE<6;#3IP  
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现在往来帐||存款额current accout g#9*bF  
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销货帐account sales Bcd0  
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共同计算帐项joint account |+$j(
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未决帐项outstanding account Tg{dIh.Q~O  
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贷方帐项credit account||creditor account NZw[.s>n  
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借方帐项debit account||debtor account {ZBb.$}RC  
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应付帐||应付未付帐account payable NNREt:+kr  
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应收帐||应收未收帐account receivable H?/cG_^y0  
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新交易||新帐new account GO:1 Z? ^  
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未决帐||老帐old account Pi]s<3PL  
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现金帐cash account ;HLMU36q  
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流水帐running account C_khd"  
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暂记帐||未定帐suspense account W0?Y%Da(4m  
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过期帐||延滞帐overdue account||pastdue account  bEXHB  
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杂项帐户sundry account R;-FZ@u/  
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详细帐单||明细表detail account 4;~lpty  
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呆帐bad account >fzzrD}]  
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会计项目title of account .gsu_
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会计薄||帐薄account-book -0J<R;cVs  
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营业报告书||损益计算表account of budiness||business report E$yf2Q~k  
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借贷细帐||交验帐account rendered mbG^fy'  
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明细帐account stated )^2jsy -/  
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与…银行开立一户头to open an account with yW,#&>]# |  
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与…银行建立交易to keep account with ]]QCJf@p  
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继续记帐to keep account Jt^JE{m9%  
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与…有交易to have an account with *ww(5 t  
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作成会计帐||有往来帐项to make out an account with =@/^1.`  
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清算||清理债务to make up an account \B+SzW  
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清洁帐目||与…停止交易to close ones account with 8pt <)Rs}  
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结帐to close an account tce8*:rNH  
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清理未付款to ask an account||to demand an account W%QtJB1)  
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结清差额to balance the account with KftM4SFbK  
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清算to settle an account||to liquidate an account||to square an account 3`8xh9O  
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审查帐目||监查帐目to audit an account m3e49 bP  
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检查帐目to examine an account ?E@[~qq_  
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转入A的帐户to charge the amount to As account \,t<{p
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以计帐方式付款to pay on account M &-/&>n!  
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代理某人||为某人on ones account||on account of one ]iX$p~riH  
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为自己计算||独立帐目on ones own account 6[7k}9`alz  
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由某人收益并负风险on ones account and risk||for ones account and risk I/|n ma/ $  
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由某人负担for ones account||for account of one )5x?Qn(B
 
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按某人指示||列入某人帐户by order and for account of one z6(Q 3@iO  
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列入5月份帐目for May account #1R %7*$i  
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编入某中帐项下to pass to the account of||to place to the account of LcF3P 4  
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寄出清算书to send in an account||to send in render an account P#PQ4uK \  
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支票薄cheque book YZ@-0_Z  
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支票陈票人cheque drawer ,pzCJ@5  
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持票人cheque holder c2/HY8ttRD  
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不记名支票cheque to bearer||bearer cheque ,vPF=wq  
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记名支票||认人支票cheque to order s=4.Ovd
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到期支票antedated cheque )VC) }  
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未到期支票postdated cheque k9n93I|Cm  
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保付支票certified cheque t=AR>M!w~  
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未获兑现支票，退票returned cheque c+=&5=i[3  
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横线支票crossed cheque VM[8w`  
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普通横线general crossing ~6tY\6$9f
 
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特别横线special crossing *M:
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空白支票blank cheque cc[w%jlA#  
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失效支票，过期支票stale cheque jkq+j^  
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普通支票open cheque S~T[*Z/m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ze-iDd_y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AF @C9 s  
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支票换现金||兑现to cash a cheque xIn
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清理票款to clear a cheque 4T:ZEvdzf  
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保证兑现to certify a cheque O%Mh g\#B  
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填写支票数额to fill up a cheque b#sO1MXv  
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支票上划线to cross a cheque ;/v^@  
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开发支票to make out a cheque %:NI@59  
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签发支票，开立支票to draw a cheque||to issue a cheque U-@\V1;C  
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透支支票to overdraw a cheque G]{)yZ'}  
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背书支票to endorse a cheque , vWcWT  
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请付票款||清付票款to pay a cheque||to honour a cheque hT< v8  
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支票退票to dishonour a cheque TV}H  
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拒付支票to refuse a cheque "_lSw3  
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拒付支票to stop payment of a cheque uKK+V6}!kj  
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提示要求付款to present for payment -Wf 2m6t  
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见票即付持票人payable to bearer bO9X;}\6  
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支付指定人payable to order 3qP!
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已过期||无效out of date||stale @PutUYz  
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请给出票人R/D||refer to drawer MGK%F#PM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u{J$]%C   
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文字与数字不一致words and figures differ #mFIZMTRd  
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支票 ;O+= 6>W  
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时间已过account closed 
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时间已过effects not cleared "Doz~R\\  
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停止付款payment stopped Zjd9@  
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支票毁损cheque mutilated r'8qZJgm  
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汇款||寄钱to remit||to send money 8 kvF~d ;  
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寄票供取款||支票支付to send a cheque for payment 6dgwsl~  
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寄款人a remitter galzk$D  
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收款人a remittee !#d5hjoX  
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国外汇票foreign Bill ;*QK^#  
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国内汇票inland Bill ,?P<=M  
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跟单汇票documentary bill ^hXm=r4ozR  
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空头汇票accommodation bill da<>a  
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原始汇票original bill HjIIhl?UY  
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改写||换新票据renewed bill elAWQEus  
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即期汇票sight bill||bill on demand {CV+1kz  
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…days after date||…days after date…日后付款 GF6o  
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…months after date||…months after date…月后付款 -w*fS,O  
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见票后…日付款…days after sight||…days sight |Fe[RGi+8  
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见票后…月付款…months after sight||…months sight _aR{B-E   
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同组票据set of bills &n DXn|  
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单张汇票sola of exchange||sole of exchange 0u1ZU4+EC  
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远期汇票usance bill||bill at usance Rjq Xz6  
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长期汇票long bill n9xP8<w8  
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短期汇票short bill <a]i"s  
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逾期汇票overdue bill wkM1tKhy/  
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宽限日期days of grace &cL1 EQ(  
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电汇telegraphic transfer （T.T） B W<Dmn  
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邮汇postal order||postal note （Am.）||post office order||money order #73pryXV  
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本票promissory note （P/N） f`n4'dG  
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押汇负责书||押汇保证书letter of hypothecation '
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副保||抵押品||付属担保物collateral security e0TYHr)X>3  
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担保书trust receipt||letter of indemnity --WQr]U/  
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承兑||认付acceptance xU.1GI%UPu  
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单张承兑general acceptance ^ Oh  
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有条件承兑qualified acceptance ,^:{!?v  
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附条件认付conditional acceptance tm+*ik=x|  
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部分认付partial acceptance   ;7'O=%