[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。   .`jYrW-k  
会计报表statement of account W H%EC$  
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往来帐目account current d}
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现在往来帐||存款额current accout elz0t<V  
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销货帐account sales 0i(c XB  
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共同计算帐项joint account 6&o? #l;|  
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未决帐项outstanding account %D3Asw/5a  
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贷方帐项credit account||creditor account KNjU!Z/4  
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借方帐项debit account||debtor account w+$~ds  
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应付帐||应付未付帐account payable q6}KOO)  
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应收帐||应收未收帐account receivable OZEbs 7  
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新交易||新帐new account D!z'Y,.  
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未决帐||老帐old account QH_Ds,oH=  
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现金帐cash account +J#8wh  
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流水帐running account HPg%v|  
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暂记帐||未定帐suspense account Z5 7.+z<  
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过期帐||延滞帐overdue account||pastdue account N6`U)=2o>h  
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杂项帐户sundry account 56Z  
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详细帐单||明细表detail account `"hWbmQ  
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呆帐bad account EwmNgmYq  
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会计项目title of account :@a0h
  
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会计薄||帐薄account-book [4aw*M1z}.  
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营业报告书||损益计算表account of budiness||business report iSUu3Yv,_m  
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借贷细帐||交验帐account rendered {>
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明细帐account stated B?yjU[/R  
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与…银行开立一户头to open an account with E m^Dg9  
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与…银行建立交易to keep account with y/kB`Z(Yj  
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继续记帐to keep account ||.Hv[ ]V*  
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与…有交易to have an account with WUo\jm [yr  
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作成会计帐||有往来帐项to make out an account with k#u)+e.'  
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清算||清理债务to make up an account pT3icy!A=  
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清洁帐目||与…停止交易to close ones account with !c{F{ t-a  
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结帐to close an account mw}Bl; - O  
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清理未付款to ask an account||to demand an account __
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结清差额to balance the account with Crg'AB?  
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清算to settle an account||to liquidate an account||to square an account 2<y9xvp  
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审查帐目||监查帐目to audit an account MpGG}J[y  
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检查帐目to examine an account 0Ci/-3HV!  
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转入A的帐户to charge the amount to As account Cl9nmyf   
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以计帐方式付款to pay on account zxCx
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代理某人||为某人on ones account||on account of one M}#DX=NZc  
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为自己计算||独立帐目on ones own account h]
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由某人收益并负风险on ones account and risk||for ones account and risk ,xVA J6_#  
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由某人负担for ones account||for account of one M3O !jN~  
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按某人指示||列入某人帐户by order and for account of one z]+L=+,,  
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列入5月份帐目for May account  PC<_1!M]  
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编入某中帐项下to pass to the account of||to place to the account of ?X6}+  
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寄出清算书to send in an account||to send in render an account bNVeL$'  
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支票薄cheque book SnmUh~`L~  
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支票陈票人cheque drawer ,Q7;(&x~  
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持票人cheque holder uoI7' :Nv  
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不记名支票cheque to bearer||bearer cheque ]>VG}e~b  
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记名支票||认人支票cheque to order Bso#+v5  
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到期支票antedated cheque gE#'Zv{7  
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未到期支票postdated cheque 4>>=TJ!M  
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保付支票certified cheque Xi98:0<=  
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未获兑现支票，退票returned cheque ~(QfVpRnV=  
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横线支票crossed cheque E>|X'I?r^  
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普通横线general crossing MVsFi]-  
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特别横线special crossing J{1H$[W~}  
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空白支票blank cheque T`ibulp  
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失效支票，过期支票stale cheque "%gsGtS  
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普通支票open cheque GkIY2PD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v _MQ]X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  8s0+6{vW  
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支票换现金||兑现to cash a cheque ;Y?MbD  
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清理票款to clear a cheque 2s\ClT  
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保证兑现to certify a cheque E#B-JLMGl  
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填写支票数额to fill up a cheque K3yQ0k |  
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支票上划线to cross a cheque /T w{JO#Q  
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开发支票to make out a cheque 2r, c{Ah@D  
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签发支票，开立支票to draw a cheque||to issue a cheque `\kihNkJn3  
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透支支票to overdraw a cheque HN7CcE+l  
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背书支票to endorse a cheque zJe KB8  
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请付票款||清付票款to pay a cheque||to honour a cheque 2Y vr|] \8  
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支票退票to dishonour a cheque ".?4`@7F\  
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拒付支票to refuse a cheque Y{YbKKM  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment "r9Rr_, >  
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见票即付持票人payable to bearer 380`>"D  
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支付指定人payable to order BEdCA]T  
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已过期||无效out of date||stale OF-k7g7  
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请给出票人R/D||refer to drawer c+Q'4E0|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NR4+&d  
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文字与数字不一致words and figures differ ,81%8r
 
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支票 OVg&?fiP  
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时间已过account closed E C#0-,z  
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时间已过effects not cleared \!u<)kkyT  
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停止付款payment stopped XKp&GE@Y  
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支票毁损cheque mutilated +%dXB&9x|Z  
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汇款||寄钱to remit||to send money q}U+BTCZ  
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寄票供取款||支票支付to send a cheque for payment `TBXJ(Y  
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寄款人a remitter X%Ok ">  
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收款人a remittee 
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国外汇票foreign Bill  -WC0W  
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国内汇票inland Bill $/wm k7T  
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跟单汇票documentary bill VLuHuih  
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空头汇票accommodation bill x|O7}oj  
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原始汇票original bill *5)UIRd  
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改写||换新票据renewed bill )vW'g3u_  
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即期汇票sight bill||bill on demand JK$3qUDnI  
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…days after date||…days after date…日后付款 64B.7S88  
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…months after date||…months after date…月后付款 9$)&b\D  
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见票后…日付款…days after sight||…days sight H^d?(
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见票后…月付款…months after sight||…months sight :\^b6"}8  
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同组票据set of bills {$8+n::  
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单张汇票sola of exchange||sole of exchange $hm[x$$  
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远期汇票usance bill||bill at usance H_&to3b(  
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长期汇票long bill =@U5/J  
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短期汇票short bill )+N{D=YM  
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逾期汇票overdue bill uWJJ\  
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宽限日期days of grace 8dR `T}  
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电汇telegraphic transfer （T.T） 8:0/Cj  
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邮汇postal order||postal note （Am.）||post office order||money order |R.yuSL)(  
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本票promissory note （P/N） ~cc }yDe  
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押汇负责书||押汇保证书letter of hypothecation ]W;6gmV  
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副保||抵押品||付属担保物collateral security &dtst??  
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担保书trust receipt||letter of indemnity >B6*`3v  
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承兑||认付acceptance iyn9[>j
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单张承兑general acceptance L2>e@p\
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有条件承兑qualified acceptance lU doMm  
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附条件认付conditional acceptance [2-n*a(q  
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部分认付partial acceptance   Fq~uuQ