[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。   "?Yf3G:\0  
会计报表statement of account #-7m@EU;O  
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往来帐目account current X$(YCb  
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现在往来帐||存款额current accout Sej(jJX1  
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销货帐account sales 9iM[3uyO  
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共同计算帐项joint account >o4Ih^VB  
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未决帐项outstanding account 2'-o'z<  
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贷方帐项credit account||creditor account NxrfRhaU3  
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借方帐项debit account||debtor account fDrjR6xV  
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应付帐||应付未付帐account payable K Oit7+Q  
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应收帐||应收未收帐account receivable =@s{H +  
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新交易||新帐new account DlxL:  
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未决帐||老帐old account j!/=w q  
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现金帐cash account `8b4P>';O'  
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流水帐running account 9N;y^ Y
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暂记帐||未定帐suspense account ?7\$zn)v#  
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过期帐||延滞帐overdue account||pastdue account 3?uah'D5  
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杂项帐户sundry account 6'i
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详细帐单||明细表detail account i1DJ0xC]  
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呆帐bad account ~zyD=jxP9  
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会计项目title of account 2_CJV  
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会计薄||帐薄account-book Gp}}MGk  
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营业报告书||损益计算表account of budiness||business report "cx#6Bo|  
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借贷细帐||交验帐account rendered <BhN mEo)2  
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明细帐account stated cB|Rj}40v  
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与…银行开立一户头to open an account with K&UTs$_cI  
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与…银行建立交易to keep account with kqt.?iJw  
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继续记帐to keep account zjUT:#(k  
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与…有交易to have an account with ]}s'`44J9e  
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作成会计帐||有往来帐项to make out an account with CZ}%\2>-v  
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清算||清理债务to make up an account CT#u+]T  
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清洁帐目||与…停止交易to close ones account with Nc[[o>/Cb  
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结帐to close an account ~2M+Me  
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清理未付款to ask an account||to demand an account 2kV{|`1  
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结清差额to balance the account with ^: 64(7  
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清算to settle an account||to liquidate an account||to square an account O.^1r  
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审查帐目||监查帐目to audit an account $<v{$UOh  
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检查帐目to examine an account L"ob))GF  
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转入A的帐户to charge the amount to As account &I=F4 z  
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以计帐方式付款to pay on account 0DgEOW9H  
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代理某人||为某人on ones account||on account of one M<VZISu)dy  
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为自己计算||独立帐目on ones own account =!Ce#p?h,  
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由某人收益并负风险on ones account and risk||for ones account and risk _7qGo7bpN  
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由某人负担for ones account||for account of one BjsF5~+\  
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按某人指示||列入某人帐户by order and for account of one JMIS*njq^  
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列入5月份帐目for May account >+8Kl`2sw;  
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编入某中帐项下to pass to the account of||to place to the account of >;M?f!  
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寄出清算书to send in an account||to send in render an account \$%q<_l  
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支票薄cheque book +rcDA|  
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支票陈票人cheque drawer ->29Tns  
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持票人cheque holder uBXl ltU  
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不记名支票cheque to bearer||bearer cheque nL]-]n;  
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记名支票||认人支票cheque to order ?.%'[n>P  
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到期支票antedated cheque S+7:fu2?+  
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未到期支票postdated cheque RHOEyXhOA  
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保付支票certified cheque ~ d!F|BH4  
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未获兑现支票，退票returned cheque Rl2*oOVz  
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横线支票crossed cheque RIDzNdM>U  
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普通横线general crossing V&75n.L  
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特别横线special crossing 'p{N5eM  
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空白支票blank cheque N5SePA\ ,?  
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失效支票，过期支票stale cheque g2&%bNQ-5  
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普通支票open cheque =@%Ukrd@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Br ,^4w[Hq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w'/Mn+  
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支票换现金||兑现to cash a cheque zree}VqD;5  
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清理票款to clear a cheque Qrnc ;H9)  
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保证兑现to certify a cheque 7Nt t#C;]U  
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填写支票数额to fill up a cheque C[Ap&S  
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支票上划线to cross a cheque Q(3Na6  
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开发支票to make out a cheque TQ{rg2_T  
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签发支票，开立支票to draw a cheque||to issue a cheque g?e$B}%  
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透支支票to overdraw a cheque m ll-cp  
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背书支票to endorse a cheque l8Xgz aW  
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请付票款||清付票款to pay a cheque||to honour a cheque e={X{5z0  
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支票退票to dishonour a cheque JJHfg)  
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拒付支票to refuse a cheque <r@w`G  
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拒付支票to stop payment of a cheque sbju3nvk  
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提示要求付款to present for payment ,w9:)B7  
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见票即付持票人payable to bearer | #>:@{X<  
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支付指定人payable to order mm l`,t8  
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已过期||无效out of date||stale /O^aFIxk  
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请给出票人R/D||refer to drawer F3%8E<QZd;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |+aUy^  
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文字与数字不一致words and figures differ xa=Lu?t%<  
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支票 ?_@_NV MY  
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时间已过account closed -PG81F&K  
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更改处应加盖印章alterations require initials r'bPSu,  
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时间已过effects not cleared sU=7)*$  
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停止付款payment stopped :;g7T-_q  
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支票毁损cheque mutilated u^ 3,~:E  
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汇款||寄钱to remit||to send money og~Uv"&?T  
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寄票供取款||支票支付to send a cheque for payment =>LQW;Sjz  
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寄款人a remitter fN!lXPgM  

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收款人a remittee \+T U{vr  
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国外汇票foreign Bill LZI[5tA"  
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国内汇票inland Bill
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跟单汇票documentary bill gtwUY
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空头汇票accommodation bill r?$V;Z  
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原始汇票original bill L']"I^(N  
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改写||换新票据renewed bill F^Y%Q(Dd7w  
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即期汇票sight bill||bill on demand Ow50M;E  
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…days after date||…days after date…日后付款 0$BX8?Z  
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…months after date||…months after date…月后付款 ]R*h3U@5#K  
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见票后…日付款…days after sight||…days sight AaLbJYuKd  
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见票后…月付款…months after sight||…months sight 0t(2^*I?>  
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同组票据set of bills }1EtM/Ni{!  
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单张汇票sola of exchange||sole of exchange f7b6!R;z_  
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远期汇票usance bill||bill at usance O >eg_K,c  
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长期汇票long bill ( TJGJY  
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短期汇票short bill |pZ:5ta#  
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逾期汇票overdue bill +`7!4gxwK!  
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宽限日期days of grace k'NP+N<M  
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电汇telegraphic transfer （T.T） 6a704l%#hb  
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邮汇postal order||postal note （Am.）||post office order||money order 2O
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本票promissory note （P/N） LRR)T: e}q  
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押汇负责书||押汇保证书letter of hypothecation y!T
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副保||抵押品||付属担保物collateral security h!`KX2~  
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担保书trust receipt||letter of indemnity Mp(;PbVD  
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承兑||认付acceptance iI3,q-LA  
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单张承兑general acceptance =7EkN% V:{  
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有条件承兑qualified acceptance 89{`GKWX  
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附条件认付conditional acceptance wRZS+^hx  
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部分认付partial acceptance   `NNP}O2