[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。   " h~Z u  
会计报表statement of account YdC6k?tzS  
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往来帐目account current  KD7dye  
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现在往来帐||存款额current accout <~'"<HwtK  
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销货帐account sales sF?TmBQ*  
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共同计算帐项joint account >xYpNtEs  
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未决帐项outstanding account uHvp;]/0\  
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贷方帐项credit account||creditor account #9}D4i.`}  
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借方帐项debit account||debtor account wb5baY9  
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应付帐||应付未付帐account payable [OV"}<V  
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应收帐||应收未收帐account receivable st3l2Q  
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新交易||新帐new account (Hz^)5(~  
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未决帐||老帐old account [.8BTj1%  
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现金帐cash account V2?=4mb  
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流水帐running account KRLQ #,9  
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暂记帐||未定帐suspense account +0%w ;'9z  
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过期帐||延滞帐overdue account||pastdue account +p_CN*10H  
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杂项帐户sundry account |zNX=mAV  
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详细帐单||明细表detail account Ovt.!8  
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呆帐bad account gX}8#O.K$  
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会计项目title of account %lx!.G  

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会计薄||帐薄account-book Mzw<{*:r  

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营业报告书||损益计算表account of budiness||business report V/LLaZTE  
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借贷细帐||交验帐account rendered eIEeb,#i  
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明细帐account stated 7P5)Z-K[  
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与…银行开立一户头to open an account with KHu+9eX  
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与…银行建立交易to keep account with DE8n+Rm  
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继续记帐to keep account kGS;sB  
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与…有交易to have an account with A_ZY=jP   
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作成会计帐||有往来帐项to make out an account with t%FwXaO#  
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清算||清理债务to make up an account |\t-g"~sN  
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清洁帐目||与…停止交易to close ones account with "ycJ:Xv49  
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结帐to close an account cn3 \k
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清理未付款to ask an account||to demand an account eA?RK.e  
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结清差额to balance the account with ]Sz:|%JP1  
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清算to settle an account||to liquidate an account||to square an account (gU!=F?#m  
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审查帐目||监查帐目to audit an account ]^7@}Ce_  
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检查帐目to examine an account ]|ag  
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转入A的帐户to charge the amount to As account R|, g<  
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以计帐方式付款to pay on account ~jk|4`I?T  
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代理某人||为某人on ones account||on account of one O _ gGf  
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为自己计算||独立帐目on ones own account M FMs[+2_o  
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由某人收益并负风险on ones account and risk||for ones account and risk ;xj?z\=Pg  
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由某人负担for ones account||for account of one AV]2 euyn  
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按某人指示||列入某人帐户by order and for account of one V2EUW!gn 2  
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列入5月份帐目for May account Ic<2QknmP  
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编入某中帐项下to pass to the account of||to place to the account of ; DR$iH-F  
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寄出清算书to send in an account||to send in render an account _jVN&\A]mC  
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支票薄cheque book 4pF*"B  
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支票陈票人cheque drawer ^^$s%{ep"  
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持票人cheque holder \}b%E'+_T  
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不记名支票cheque to bearer||bearer cheque W{+2/P
 
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记名支票||认人支票cheque to order UiW>J  
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到期支票antedated cheque n_A3#d<9  
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未到期支票postdated cheque *g2x%aZWbG  
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保付支票certified cheque ~$^XP.a.  
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未获兑现支票，退票returned cheque usF.bkTp  
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横线支票crossed cheque F]&*ow  
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普通横线general crossing kuP(r  
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特别横线special crossing 4kx N<]  
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空白支票blank cheque Gd85kY@w7  
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失效支票，过期支票stale cheque nu%*'
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普通支票open cheque w}L[u r;I_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mo|2}nf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y6BAH  
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支票换现金||兑现to cash a cheque #RLt^$!H  
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清理票款to clear a cheque \  Cj7k^  
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保证兑现to certify a cheque +=)+'q]S  
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填写支票数额to fill up a cheque BZ^}J!Q'*  
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支票上划线to cross a cheque fc>L K7M  
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开发支票to make out a cheque _@/8gPT*i  
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签发支票，开立支票to draw a cheque||to issue a cheque ,hmL/K0"(5  
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透支支票to overdraw a cheque 7 X4LJf  
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背书支票to endorse a cheque P!k{u^$L  
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请付票款||清付票款to pay a cheque||to honour a cheque +ck}l2&#  
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支票退票to dishonour a cheque U/BR*Zn]*  
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拒付支票to refuse a cheque ?bu>r=oIO]  
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拒付支票to stop payment of a cheque "zy7C*)>r  
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提示要求付款to present for payment 4X|zmr:A  
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见票即付持票人payable to bearer v*yuE5{  
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支付指定人payable to order N}YkMJy  
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已过期||无效out of date||stale 8HdAFRw  
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请给出票人R/D||refer to drawer WMP,\=6k0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M& CqSd  
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文字与数字不一致words and figures differ 2dgd~   
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支票 &YeA:i?  
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时间已过account closed lB[kbJ  
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更改处应加盖印章alterations require initials O<W_fx8_'  
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时间已过effects not cleared $,fX:x  

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停止付款payment stopped _oDz-  
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支票毁损cheque mutilated efE.&]  
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汇款||寄钱to remit||to send money `x%>8/  
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寄票供取款||支票支付to send a cheque for payment dN[\xVcj  
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寄款人a remitter 1]/.` ]1  
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收款人a remittee t#eTV@-
 
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国外汇票foreign Bill P J[`|  
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国内汇票inland Bill 5 rZ   
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跟单汇票documentary bill q?/a
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空头汇票accommodation bill fw{gx  
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原始汇票original bill HT1!5
 
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改写||换新票据renewed bill 0v$~90)  
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即期汇票sight bill||bill on demand \6*I'|5d  
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…days after date||…days after date…日后付款 q.`NtsW!\+  
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…months after date||…months after date…月后付款 ]+:^W^bs:  
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见票后…日付款…days after sight||…days sight -Wi` G  
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见票后…月付款…months after sight||…months sight Jz *;q
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同组票据set of bills =^50FI|  
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单张汇票sola of exchange||sole of exchange ax5<#3__  
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远期汇票usance bill||bill at usance rFYWs
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长期汇票long bill ^iw'^6~  
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短期汇票short bill VUR|OV%  
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逾期汇票overdue bill =CVBBuVy  
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宽限日期days of grace RcU}}V  
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电汇telegraphic transfer （T.T） \WB<86+z  
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邮汇postal order||postal note （Am.）||post office order||money order iaE^a^*
 
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本票promissory note （P/N） rJbf_]^  
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押汇负责书||押汇保证书letter of hypothecation D}8[bWF  
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副保||抵押品||付属担保物collateral security X1-'COQS%&  
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担保书trust receipt||letter of indemnity ?3zc=J"t  
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承兑||认付acceptance PV\+P6aIb  
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单张承兑general acceptance %Iv,@}kvT+  
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有条件承兑qualified acceptance 6GSI"M6s  
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附条件认付conditional acceptance TNY&asQo  
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部分认付partial acceptance   =JbRu|/