[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。   b?9'-hK<  
会计报表statement of account z;0]T=g  
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往来帐目account current -x/g+T-  
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现在往来帐||存款额current accout {5fq4AA6  
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销货帐account sales $i `@0+:  
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共同计算帐项joint account .e:+Ek+  
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未决帐项outstanding account %N<>3c<8P  
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贷方帐项credit account||creditor account o{| |Ig  
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借方帐项debit account||debtor account JAL"On#c#0  
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应付帐||应付未付帐account payable 1`n ZK$  
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应收帐||应收未收帐account receivable 
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新交易||新帐new account ~/R}K g(  
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未决帐||老帐old account &sPu3.p  
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现金帐cash account [6Nzz]yy  
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流水帐running account < 'qtqUL\  
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暂记帐||未定帐suspense account :!gzx n  
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过期帐||延滞帐overdue account||pastdue account ol8uV{:"  
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杂项帐户sundry account 'Xzi$}E D  
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详细帐单||明细表detail account ('pxX+  
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呆帐bad account y0XI?Wr  
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会计项目title of account 0<S(zva7([  
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会计薄||帐薄account-book x5Ee'G(  
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营业报告书||损益计算表account of budiness||business report >taZ
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借贷细帐||交验帐account rendered R OQIw  
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明细帐account stated ^5~[G%G4  
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与…银行开立一户头to open an account with ^i^S1h"  
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与…银行建立交易to keep account with 8)k.lPoo.  
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继续记帐to keep account K`2a{`  
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与…有交易to have an account with kB]|4CG{
 
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作成会计帐||有往来帐项to make out an account with #UJ@P Dwil  
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清算||清理债务to make up an account L4;n$=e  
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清洁帐目||与…停止交易to close ones account with ?I 1@:?Qi  
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结帐to close an account {hRAR8  
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清理未付款to ask an account||to demand an account =8dCk \/  
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结清差额to balance the account with $@&bK2@.(  
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清算to settle an account||to liquidate an account||to square an account 6U+#ADo  
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审查帐目||监查帐目to audit an account I@L-%#@R1  
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检查帐目to examine an account ?n@PZL= ]  
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转入A的帐户to charge the amount to As account VBCj .dw  
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以计帐方式付款to pay on account "?9fL#8f*!  
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代理某人||为某人on ones account||on account of one \i
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为自己计算||独立帐目on ones own account /w!' [  
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由某人收益并负风险on ones account and risk||for ones account and risk G#*!)#M <
 
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由某人负担for ones account||for account of one ' R@<4Ib|  
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按某人指示||列入某人帐户by order and for account of one :<v$vER,&  
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列入5月份帐目for May account OLR1/t`V  
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编入某中帐项下to pass to the account of||to place to the account of P3 Evv]sB@  
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寄出清算书to send in an account||to send in render an account gdZVc9_  

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支票薄cheque book &B85;  
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支票陈票人cheque drawer 3"hR:'ts  
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持票人cheque holder R _Y&Y-  
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不记名支票cheque to bearer||bearer cheque !491 \W0ZH  
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记名支票||认人支票cheque to order Z4-dF;7  
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到期支票antedated cheque y m{/0&7  
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未到期支票postdated cheque e;
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保付支票certified cheque oI~Qo*4eh  
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未获兑现支票，退票returned cheque @b{u/:y  
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横线支票crossed cheque @<=#i  
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普通横线general crossing <xjv7`G7  
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特别横线special crossing cgeS)C7  
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空白支票blank cheque J\$l3i/I  
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失效支票，过期支票stale cheque <&%1pZ/6.  
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普通支票open cheque VFSn!o:C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %*q0+_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3ZlGbP#3w  
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支票换现金||兑现to cash a cheque hYXZ21(K#  
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清理票款to clear a cheque akW3\(W}  
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保证兑现to certify a cheque ;Fem<p)V  
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填写支票数额to fill up a cheque r82o[+$u0K  
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支票上划线to cross a cheque +aw>p_\  
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开发支票to make out a cheque k gu[!hD1  
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签发支票，开立支票to draw a cheque||to issue a cheque l \ ^nC2  
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透支支票to overdraw a cheque 5nx<,-N*BP  
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背书支票to endorse a cheque }S vw ,c  
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请付票款||清付票款to pay a cheque||to honour a cheque /"Yx@n  
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支票退票to dishonour a cheque r[v-?W '  
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拒付支票to refuse a cheque pH\^1xj =  
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拒付支票to stop payment of a cheque t{X?PF\>o  
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提示要求付款to present for payment >Qm<-g  
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见票即付持票人payable to bearer 7V=MRf&xQ  
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支付指定人payable to order `8Jq~u6_Z  
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已过期||无效out of date||stale 1 Itil~  
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请给出票人R/D||refer to drawer x7.QL?qR.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PUP"ky^q"  
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文字与数字不一致words and figures differ #v4L oNm  
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支票 ;8ET!&k*>E  
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时间已过account closed KdT[*-  
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更改处应加盖印章alterations require initials }bf=Ntk  
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时间已过effects not cleared jt{9e:2%  
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停止付款payment stopped Kt W6AZJ  
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支票毁损cheque mutilated E *F*nd]K  
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汇款||寄钱to remit||to send money q!6|lZB3  
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寄票供取款||支票支付to send a cheque for payment yu)q4C7ek  
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寄款人a remitter ~>V-*NT8  
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收款人a remittee !;%y$$gxh  
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国外汇票foreign Bill ![ZmV  
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国内汇票inland Bill Ia2(Km  
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跟单汇票documentary bill $X*mdji  
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空头汇票accommodation bill 7JUbVa%  
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原始汇票original bill f1mHN7hxW  
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改写||换新票据renewed bill Z!6UW:&~7  
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即期汇票sight bill||bill on demand r}_lxr  
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…days after date||…days after date…日后付款 V1B(|P  
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…months after date||…months after date…月后付款 |;+qld[4z  
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见票后…日付款…days after sight||…days sight kA4@`YCl  
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见票后…月付款…months after sight||…months sight 5.vG^T0w  
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同组票据set of bills DkD
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单张汇票sola of exchange||sole of exchange ?>$l  
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远期汇票usance bill||bill at usance B(_WZa!  
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长期汇票long bill -MBV$:_R  
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短期汇票short bill (W[V?!1  
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逾期汇票overdue bill =>iA gp'#  
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宽限日期days of grace .iG&Lw\,  
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电汇telegraphic transfer （T.T） :|+Qe e  
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邮汇postal order||postal note （Am.）||post office order||money order l{Dct\ #s  
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本票promissory note （P/N） >UDd @  
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押汇负责书||押汇保证书letter of hypothecation X]%itA  
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副保||抵押品||付属担保物collateral security C;+h.;}<D  
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担保书trust receipt||letter of indemnity !|ak^GE:(%  
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承兑||认付acceptance 9KWuN:Sg  
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单张承兑general acceptance &i+Ce  
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有条件承兑qualified acceptance  ]^'@[<  
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附条件认付conditional acceptance Guz"wY  
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部分认付partial acceptance   X+UJzR90