[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。   *&NP?-E  
会计报表statement of account '#'noB;,  
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往来帐目account current BX >L7n  
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现在往来帐||存款额current accout W7S~~  
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销货帐account sales T`&zQQ6F'  
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共同计算帐项joint account QUrPV[JQ  
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未决帐项outstanding account IO%
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贷方帐项credit account||creditor account R/vHq36d  
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借方帐项debit account||debtor account XiW1X6  
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应付帐||应付未付帐account payable i>m%hbAk  
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应收帐||应收未收帐account receivable -#v~;Ci  
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新交易||新帐new account gmGK3am  
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未决帐||老帐old account {9x_E {  
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现金帐cash account &\h7 E   
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流水帐running account fUT[tkb/!  
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暂记帐||未定帐suspense account 'a~@q~!  
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过期帐||延滞帐overdue account||pastdue account 3c<aI=$^
 
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杂项帐户sundry account l]*RiK2AC  
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详细帐单||明细表detail account W`>|OiuF  
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呆帐bad account o@ meogkL  
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会计项目title of account v:O{"s  
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会计薄||帐薄account-book |XyX%5p*  
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营业报告书||损益计算表account of budiness||business report )%(ZFn}   
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借贷细帐||交验帐account rendered `PWKA;W$0  
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明细帐account stated j7I=2xnTWu  
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与…银行开立一户头to open an account with Ob0sB@  
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与…银行建立交易to keep account with mGT('iTM4  
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继续记帐to keep account 4n,&,R r#  
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与…有交易to have an account with !I7$e&Uz@  
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作成会计帐||有往来帐项to make out an account with J8'"vc}=  
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清算||清理债务to make up an account $QJ3~mG2  
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清洁帐目||与…停止交易to close ones account with ,np=m17  
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结帐to close an account ;c 7I "?@z  
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清理未付款to ask an account||to demand an account (-C)A-Uo&  
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结清差额to balance the account with 2Zu9? L ,I  
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清算to settle an account||to liquidate an account||to square an account 1}VaBsEV  
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审查帐目||监查帐目to audit an account =,XCjiBeC  
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检查帐目to examine an account  y|LHnNQ  
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转入A的帐户to charge the amount to As account @eYpARF  
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以计帐方式付款to pay on account @a 8lF$<  
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代理某人||为某人on ones account||on account of one e-dkvPr  
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为自己计算||独立帐目on ones own account p%I)&- 8  
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由某人收益并负风险on ones account and risk||for ones account and risk N,Y)'s <  
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由某人负担for ones account||for account of one <+QdBp'd;
 
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按某人指示||列入某人帐户by order and for account of one UytMnJ88  
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列入5月份帐目for May account NK|UeL7ght  
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编入某中帐项下to pass to the account of||to place to the account of e:O,$R#g  
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寄出清算书to send in an account||to send in render an account )oIh?-WL  
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支票薄cheque book R4p Pt  
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支票陈票人cheque drawer J&8KIOz14Z  
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持票人cheque holder Vk{
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不记名支票cheque to bearer||bearer cheque  sS-dHa  
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记名支票||认人支票cheque to order E+]}KX:  
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到期支票antedated cheque UWT%0t_T  
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未到期支票postdated cheque <- \|>r Q  
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保付支票certified cheque >pF*unC;  
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未获兑现支票，退票returned cheque >V6t
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横线支票crossed cheque B0Df7jr%`>  
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普通横线general crossing #*g=F4>t  
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特别横线special crossing VM$n|[C~  
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空白支票blank cheque T8+[R2_  
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失效支票，过期支票stale cheque H~FI@Cf$L  
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普通支票open cheque pA!-sp
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VlV 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 d]0:r]e  
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支票换现金||兑现to cash a cheque GlJ[rD  
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清理票款to clear a cheque ~:Rbd9IB  
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保证兑现to certify a cheque :'T+`(  
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填写支票数额to fill up a cheque naR<  
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支票上划线to cross a cheque 8c) eaDu  
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开发支票to make out a cheque ^Q#_  
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签发支票，开立支票to draw a cheque||to issue a cheque cq[9#@ 4=  
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透支支票to overdraw a cheque 2WS*c7Ct  
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背书支票to endorse a cheque r:sa|+  
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请付票款||清付票款to pay a cheque||to honour a cheque pE
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支票退票to dishonour a cheque a6gw6jQ  
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拒付支票to refuse a cheque L,R}l0kc  
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拒付支票to stop payment of a cheque ^1){ @ (  
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提示要求付款to present for payment C rR/  
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见票即付持票人payable to bearer 5:r  AWq  
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支付指定人payable to order rd&d~R6  
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已过期||无效out of date||stale 9gA@D%0  
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请给出票人R/D||refer to drawer jUE:QOfRib  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "<|KR{/+  
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文字与数字不一致words and figures differ =( ZOn=IL  
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支票 wDi/oH/H  
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时间已过account closed P8=|#yCi  
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更改处应加盖印章alterations require initials ,l AZ4  
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时间已过effects not cleared L[44D6Vg  
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停止付款payment stopped ? IeBo8  
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支票毁损cheque mutilated VS4Glx73  
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汇款||寄钱to remit||to send money +D @B eQu  
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寄票供取款||支票支付to send a cheque for payment f\?Rhyz  
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寄款人a remitter O*+HK1q7  
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收款人a remittee [,st: Y  
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国外汇票foreign Bill ~:,}?9  
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国内汇票inland Bill f3,LX]zKA  
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跟单汇票documentary bill C3.]dsv:  
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空头汇票accommodation bill `"'u mIz  
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原始汇票original bill %q r,Ssa/  
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改写||换新票据renewed bill u1kCvi#N  
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即期汇票sight bill||bill on demand Dg~m }La  
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…days after date||…days after date…日后付款 -1$z=,q'  
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…months after date||…months after date…月后付款 :Eh}]_  
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见票后…日付款…days after sight||…days sight JSq3)o9?/  
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见票后…月付款…months after sight||…months sight 8t< X  
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同组票据set of bills 39[ylR|\  
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单张汇票sola of exchange||sole of exchange ~[ aV\r?  
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远期汇票usance bill||bill at usance e&A3=a~\s  
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长期汇票long bill SY.koW  
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短期汇票short bill Az(,Q$"|5  
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逾期汇票overdue bill } nIYNeP?D  
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宽限日期days of grace e<8KZ  
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电汇telegraphic transfer （T.T） 4__HH~j?Q  
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邮汇postal order||postal note （Am.）||post office order||money order B'O1dRj&6  
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本票promissory note （P/N） q+;lxR5D  
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押汇负责书||押汇保证书letter of hypothecation 1xsJz^%V  
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副保||抵押品||付属担保物collateral security >h9~ /  
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担保书trust receipt||letter of indemnity l r~>!O  
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承兑||认付acceptance b ts*qx&)  
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单张承兑general acceptance 4VA]S  
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有条件承兑qualified acceptance qr*e9Uk^  
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附条件认付conditional acceptance {=Py|N\\t  
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部分认付partial acceptance   ~ihi!u%~}