[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。   )t9<cJ=  
会计报表statement of account YwQxN"  
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往来帐目account current 6E{HNP Mb>  
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现在往来帐||存款额current accout [94A?pn[z  
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销货帐account sales h^D?G2O  
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共同计算帐项joint account \Pi\
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未决帐项outstanding account 4Pe%*WTX  
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贷方帐项credit account||creditor account V$VqYy9 *  
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借方帐项debit account||debtor account >0Y >T6!  
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应付帐||应付未付帐account payable u)Y~+ [Q  
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应收帐||应收未收帐account receivable F&% @p&  
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新交易||新帐new account Oq@+/UWX
 
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未决帐||老帐old account i'OFun+-,  
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现金帐cash account 4~xKW2*`K  
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流水帐running account dv-L!C  
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暂记帐||未定帐suspense account Swz{5 J2C  
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过期帐||延滞帐overdue account||pastdue account .DsdQ4Y  
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杂项帐户sundry account p[R4!if2  
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详细帐单||明细表detail account OL]P(HRm]~  
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呆帐bad account K8#MQR2@  
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会计项目title of account @<kY,ox@~  
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会计薄||帐薄account-book 6_|iXs(&
 
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营业报告书||损益计算表account of budiness||business report F<.oTP-B  
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借贷细帐||交验帐account rendered "5<:Dj/W  
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明细帐account stated (4o<U%3kGq  
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与…银行开立一户头to open an account with :eIi^K z[  
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与…银行建立交易to keep account with %xt;&HE  
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继续记帐to keep account ^H"o=K8=  

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与…有交易to have an account with 6VUs:iO1j5  
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作成会计帐||有往来帐项to make out an account with GP>\3@>  
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清算||清理债务to make up an account OZc4 -5  
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清洁帐目||与…停止交易to close ones account with N5[^W`Qf  
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结帐to close an account 3 ,zW6-}  
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清理未付款to ask an account||to demand an account zO`4W!x&  
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结清差额to balance the account with O1D|T"@  
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清算to settle an account||to liquidate an account||to square an account [ *Dj7zt:  
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审查帐目||监查帐目to audit an account AsD$M*It  
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检查帐目to examine an account $xT9e  
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转入A的帐户to charge the amount to As account m/Erw"Z  
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以计帐方式付款to pay on account eF]8Ar1  
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代理某人||为某人on ones account||on account of one OP<N!y?[  
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为自己计算||独立帐目on ones own account ?JG^GD7D  
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由某人收益并负风险on ones account and risk||for ones account and risk obE8iG@H  
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由某人负担for ones account||for account of one OLPY<ax  
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按某人指示||列入某人帐户by order and for account of one u7^( ?"x  
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列入5月份帐目for May account &e6UEG  
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编入某中帐项下to pass to the account of||to place to the account of ,cL;,YN  
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寄出清算书to send in an account||to send in render an account g0bYO!gCr  
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支票薄cheque book hVmnXT 3Z  
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支票陈票人cheque drawer eFG(2OVg}M  
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持票人cheque holder _0v+'&bz  
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不记名支票cheque to bearer||bearer cheque 1'\QD`M9^  
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记名支票||认人支票cheque to order dv>n38&mDQ  
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到期支票antedated cheque nFNRiDx  
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未到期支票postdated cheque +ODua@ULFB  
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保付支票certified cheque \4q|Qno8  
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未获兑现支票，退票returned cheque O`9c!_lis  
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横线支票crossed cheque Z5>~l  
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普通横线general crossing (QiA5!wg  
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特别横线special crossing " Gp[.=.z?  
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空白支票blank cheque ^m w]u"5\  
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失效支票，过期支票stale cheque ma~#E$i&  
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普通支票open cheque &J6
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount il5C9ql$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pbzFzLal  
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支票换现金||兑现to cash a cheque U>E: Ub0r  
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清理票款to clear a cheque ~=|}!A(  
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保证兑现to certify a cheque 1INX#qTZ  
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填写支票数额to fill up a cheque 0^ODJ7  
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支票上划线to cross a cheque PM\Ju]  
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开发支票to make out a cheque =}`d  
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签发支票，开立支票to draw a cheque||to issue a cheque Pd91< L  
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透支支票to overdraw a cheque 6@N,'a8r  
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背书支票to endorse a cheque '}Fe&%  
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请付票款||清付票款to pay a cheque||to honour a cheque +4?Lwp'q  
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支票退票to dishonour a cheque ?v2_7x&  
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拒付支票to refuse a cheque \*$^}8  
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拒付支票to stop payment of a cheque )4g_S?l=  
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提示要求付款to present for payment 7
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见票即付持票人payable to bearer s%jB Ieh  
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支付指定人payable to order AzU:Dxr>.G  
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已过期||无效out of date||stale Id=
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请给出票人R/D||refer to drawer Igo`\JY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mIlg=8:  
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文字与数字不一致words and figures differ x^y$pr  
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支票 yCjc5d|tT  
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时间已过account closed K'&,]r#  
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更改处应加盖印章alterations require initials xM_#FxJb  
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时间已过effects not cleared Zl5DlRuw  
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停止付款payment stopped LsR<r1KDJ  
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支票毁损cheque mutilated i?_Q@uA~<:  
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汇款||寄钱to remit||to send money k2Q[v  
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寄票供取款||支票支付to send a cheque for payment jHq+/\  
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寄款人a remitter ~Dg:siw  
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收款人a remittee GUQ3X
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国外汇票foreign Bill bP:u`!p -i  
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国内汇票inland Bill aR6~r^jB  
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跟单汇票documentary bill # wn>S<  
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空头汇票accommodation bill &IQNsJL!e  
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原始汇票original bill oKRI2ni$j9  
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改写||换新票据renewed bill "+
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即期汇票sight bill||bill on demand i&HU7mP/  
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…days after date||…days after date…日后付款 %PVu>^  
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…months after date||…months after date…月后付款 GWx?RIKF  
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见票后…日付款…days after sight||…days sight g6q[ I8  
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见票后…月付款…months after sight||…months sight H2_6m5[&,  
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同组票据set of bills &WbHM)_n  
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单张汇票sola of exchange||sole of exchange ]:6IW:  
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远期汇票usance bill||bill at usance t-FrF</0  
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长期汇票long bill !;PKx]/&  
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短期汇票short bill e58tf3  
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逾期汇票overdue bill ,3ivB8  
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宽限日期days of grace !vSj1w  
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电汇telegraphic transfer （T.T） 7gbu7"Qc  
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邮汇postal order||postal note （Am.）||post office order||money order TqXB2`
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本票promissory note （P/N） [,ns/*f3R  
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押汇负责书||押汇保证书letter of hypothecation |"EQyV  
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副保||抵押品||付属担保物collateral security +(| ,Ke  
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担保书trust receipt||letter of indemnity niJtgK:H^  
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承兑||认付acceptance G$$y\e$  
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单张承兑general acceptance sDnXgCcS!  
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有条件承兑qualified acceptance zU,Qph ,<  
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附条件认付conditional acceptance hV]]%zwR+  
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部分认付partial acceptance   (7_}UT@w-