[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。   <"t >!I  
会计报表statement of account /5o~$S  
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往来帐目account current 6Us#4 v,  
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现在往来帐||存款额current accout hWUZn``U$|  
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销货帐account sales ?&Lb6(}e  
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共同计算帐项joint account 5VISP4a  
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未决帐项outstanding account n\d-^ml  
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贷方帐项credit account||creditor account 2r1.,1  
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借方帐项debit account||debtor account l2$6ojpo  
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应付帐||应付未付帐account payable A_CK,S*\,&  
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应收帐||应收未收帐account receivable CY9`ztO*  
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新交易||新帐new account d'q,:="c  
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未决帐||老帐old account UhXZ^k3  
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现金帐cash account ~}PB&`%7  
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流水帐running account <S<@V?h  
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暂记帐||未定帐suspense account IXc"gO  
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过期帐||延滞帐overdue account||pastdue account }\?UmuolQ  
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杂项帐户sundry account PS7ta?V QC  
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详细帐单||明细表detail account B"P-h^oiV  
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呆帐bad account _[
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会计项目title of account VB=$D|Ll  
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会计薄||帐薄account-book 2<q.LQ}<  
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营业报告书||损益计算表account of budiness||business report xL&M8:  
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借贷细帐||交验帐account rendered ->_rSjnM{  
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明细帐account stated >JVdL\3  
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与…银行开立一户头to open an account with C^QpVt-T  
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与…银行建立交易to keep account with wjEyU:  
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继续记帐to keep account /hF@Xh%hY  
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与…有交易to have an account with UmEc") 3  
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作成会计帐||有往来帐项to make out an account with 6~b)Hc/  
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清算||清理债务to make up an account H;w8[ImK  
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清洁帐目||与…停止交易to close ones account with ka=EOi X.  

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结帐to close an account `En>o~L;  
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清理未付款to ask an account||to demand an account [ikW3 '99,  
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结清差额to balance the account with ~8 S2BV3@  
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清算to settle an account||to liquidate an account||to square an account ,hSTR)  
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审查帐目||监查帐目to audit an account D;! aix3  
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检查帐目to examine an account X+KQ% Efo  
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转入A的帐户to charge the amount to As account z
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以计帐方式付款to pay on account bIy:~z5   
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代理某人||为某人on ones account||on account of one :{=2ih-}  
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为自己计算||独立帐目on ones own account mO^)k  
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由某人收益并负风险on ones account and risk||for ones account and risk jrN"en  
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由某人负担for ones account||for account of one 3?r?)$Jk  
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按某人指示||列入某人帐户by order and for account of one BvqypLI  
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列入5月份帐目for May account O Ce;8^  
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编入某中帐项下to pass to the account of||to place to the account of $E6b u4I  
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寄出清算书to send in an account||to send in render an account )^]1j$N=3  
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支票薄cheque book Dl=qss~g+  
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支票陈票人cheque drawer V[fcP;
  
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持票人cheque holder &k@r23V7r  
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不记名支票cheque to bearer||bearer cheque B`/p

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记名支票||认人支票cheque to order L%5g]=  
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到期支票antedated cheque <j&LC /]o  
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未到期支票postdated cheque ~spfQV~  
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保付支票certified cheque 5|Hz$oU  
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未获兑现支票，退票returned cheque Oq4J$/%  
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横线支票crossed cheque 6U[bAp  
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普通横线general crossing (^;Fyf/  
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特别横线special crossing sEm064  
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空白支票blank cheque x/^,{RrPk  
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失效支票，过期支票stale cheque iw?*Wp25  
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普通支票open cheque oRQJ YH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /4lm=ZE/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^*A8 NdaB  
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支票换现金||兑现to cash a cheque wU1h(D2&h  
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清理票款to clear a cheque (S=RFd  
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保证兑现to certify a cheque LH]<+Zren  
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填写支票数额to fill up a cheque ubZcpqm?Q  
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支票上划线to cross a cheque %?WR9}KU0  
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开发支票to make out a cheque :^[HDI-[2  
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签发支票，开立支票to draw a cheque||to issue a cheque g7r_jj%ow  
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透支支票to overdraw a cheque QFYO_$1Y)  
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背书支票to endorse a cheque wSwDhOX=  
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请付票款||清付票款to pay a cheque||to honour a cheque h.ln%6:d  
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支票退票to dishonour a cheque _I1:|y  
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拒付支票to refuse a cheque SWpvbs.'so  
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拒付支票to stop payment of a cheque M1  5_  
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提示要求付款to present for payment rQ *Fc~^L  
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见票即付持票人payable to bearer !um~P  
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支付指定人payable to order c1
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已过期||无效out of date||stale W7PL]5y&  
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请给出票人R/D||refer to drawer "AcC\iq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j'QPJ(`~1l  
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文字与数字不一致words and figures differ P1u (0t  
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支票 \)'5V!B|s  
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时间已过account closed JLn)U4>z w  
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更改处应加盖印章alterations require initials V<&^zIJUR  
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时间已过effects not cleared o^8Z cN>  
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停止付款payment stopped [fZhfZ)<  
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支票毁损cheque mutilated e,DRQ2AU  
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汇款||寄钱to remit||to send money 9cXL4  
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寄票供取款||支票支付to send a cheque for payment lKBI3oYn  
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寄款人a remitter 's\rQ-TV  
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收款人a remittee 2UeK%-~W?  
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国外汇票foreign Bill RHu4cK!5  
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国内汇票inland Bill },%,v2}  
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跟单汇票documentary bill [H=l#W@  
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空头汇票accommodation bill YDaGr6y4i  
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原始汇票original bill A"wso[{  
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改写||换新票据renewed bill :MILOwF  
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即期汇票sight bill||bill on demand X<uH [  
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…days after date||…days after date…日后付款 N6h.zl&04  
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…months after date||…months after date…月后付款 ZZU"Q7`^  
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见票后…日付款…days after sight||…days sight Hv .C5mo  
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见票后…月付款…months after sight||…months sight vDVE#Nm_  
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同组票据set of bills -\~D6OA  
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单张汇票sola of exchange||sole of exchange Q~G>=J9  
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远期汇票usance bill||bill at usance C]DvoJmBs  
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长期汇票long bill s9b 6l,Z  
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短期汇票short bill 9UeK}Rl^n  
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逾期汇票overdue bill G9P)Y#WB  
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宽限日期days of grace i-_ * 5%A  
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电汇telegraphic transfer （T.T） J,j!  
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邮汇postal order||postal note （Am.）||post office order||money order &ZUV=q%g9n  
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本票promissory note （P/N） )I`Ma6bX  
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押汇负责书||押汇保证书letter of hypothecation .#ASo!O5q  
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副保||抵押品||付属担保物collateral security ]~1Xx:X-  
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担保书trust receipt||letter of indemnity 8e3I@mv  
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承兑||认付acceptance oyeJ"E2  
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单张承兑general acceptance @XL5$k[Y  
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有条件承兑qualified acceptance %}=:gF  
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附条件认付conditional acceptance wfXm(RYM  
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部分认付partial acceptance   ~!& "b1