[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。   ^("2 3mhfJ  
会计报表statement of account xIOYwVC   
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往来帐目account current w
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现在往来帐||存款额current accout ; 9n}P@  
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销货帐account sales Yz%AKp  
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共同计算帐项joint account 0|Rt[qwKb@  
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未决帐项outstanding account 4Nb&(p  
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贷方帐项credit account||creditor account .eBo:4T!d  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable S9 p*rk~  
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应收帐||应收未收帐account receivable n< )gS7  
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新交易||新帐new account Hf$pwfGcY]  
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未决帐||老帐old account y/.I<5+Bu  
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现金帐cash account 6f'THU$  
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流水帐running account %ij,xN  
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暂记帐||未定帐suspense account =C(((T.  
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过期帐||延滞帐overdue account||pastdue account lf9mdbm  
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杂项帐户sundry account t_"]n*zk1  
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详细帐单||明细表detail account xt z
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呆帐bad account 8-s7s!j  
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会计项目title of account 2EC<8}CG  
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会计薄||帐薄account-book laQ{nSVBm  
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营业报告书||损益计算表account of budiness||business report x>GxyVE  
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借贷细帐||交验帐account rendered *%n(t+'q  
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明细帐account stated [;pL15-}4  
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与…银行开立一户头to open an account with _W  
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与…银行建立交易to keep account with 6=p!`DOd  
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继续记帐to keep account TlCGP)VSj  
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与…有交易to have an account with j_0xE;g"]  
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作成会计帐||有往来帐项to make out an account with 9dwLkr  
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清算||清理债务to make up an account ~BC~^D&WD  
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清洁帐目||与…停止交易to close ones account with J]5ZWo%  
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结帐to close an account d0 mfqP=  
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清理未付款to ask an account||to demand an account :_:o%  
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结清差额to balance the account with a,eEP43dn  
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清算to settle an account||to liquidate an account||to square an account v+W4wD  
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审查帐目||监查帐目to audit an account NBD1k;  
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检查帐目to examine an account I+rLKGZC  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account Ebp=du  
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代理某人||为某人on ones account||on account of one \9 k3;zw  

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为自己计算||独立帐目on ones own account IJBIO >Z/  
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由某人收益并负风险on ones account and risk||for ones account and risk <[V1z=Eo/]  
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由某人负担for ones account||for account of one aK--D2@}i  
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按某人指示||列入某人帐户by order and for account of one S6{u(=H  
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列入5月份帐目for May account R T/)<RT9  
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编入某中帐项下to pass to the account of||to place to the account of j`%a2  
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寄出清算书to send in an account||to send in render an account 4E@_Fn_#  
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支票薄cheque book &e99P{\D  
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支票陈票人cheque drawer "X\6tl7a|  
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持票人cheque holder  e,T^
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不记名支票cheque to bearer||bearer cheque $tDM U3,W  
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记名支票||认人支票cheque to order CwwZ~2  
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到期支票antedated cheque f'OcW*t  
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未到期支票postdated cheque ~;0W +  
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保付支票certified cheque Z*YS7 ~  
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未获兑现支票，退票returned cheque ;!)gjiapw  
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横线支票crossed cheque TsY nsLQY  
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普通横线general crossing qEfg-`*M  
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特别横线special crossing +.McC$!s  
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空白支票blank cheque *|6*jU  
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失效支票，过期支票stale cheque *.!5327  
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普通支票open cheque ?~/_&=NSx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dp^6|T*HU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -gpHg  
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支票换现金||兑现to cash a cheque m.c2y6<=  
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清理票款to clear a cheque 6NGQU%Hd  
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保证兑现to certify a cheque tD6ukK1x  
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填写支票数额to fill up a cheque fDwqu.K  
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支票上划线to cross a cheque X F?"G<2  
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开发支票to make out a cheque DlQ*'PX7  
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签发支票，开立支票to draw a cheque||to issue a cheque ogG:Ai)90  
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透支支票to overdraw a cheque GW0e=Y=LR  
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背书支票to endorse a cheque vGD D  
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请付票款||清付票款to pay a cheque||to honour a cheque !XT2'6nu  
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支票退票to dishonour a cheque pW-aX)\DR  
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拒付支票to refuse a cheque j "e]Ui  
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拒付支票to stop payment of a cheque SlD7 \X&~  
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提示要求付款to present for payment 0>U7]wZKc  
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见票即付持票人payable to bearer E6clVa  
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支付指定人payable to order oe{,-<yck  
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已过期||无效out of date||stale LteZ7e  
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请给出票人R/D||refer to drawer M6z$*?<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NkYC(;g  
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文字与数字不一致words and figures differ U9x6\Iy  
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支票 ,`ju(ac!  
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时间已过account closed [
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更改处应加盖印章alterations require initials c>L#(D\\  
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时间已过effects not cleared E\*M4n\!  
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停止付款payment stopped TS@U0Ror  
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支票毁损cheque mutilated KqFiS9 N5  
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汇款||寄钱to remit||to send money :?H1h8wbCt  
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寄票供取款||支票支付to send a cheque for payment ?io,8  
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寄款人a remitter >o!5)\F  
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收款人a remittee Zr$D\(hX  
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国外汇票foreign Bill s|-g)  
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国内汇票inland Bill ~uh,R-Q$  
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跟单汇票documentary bill p@%H. 5&&  
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空头汇票accommodation bill V;1i/{  
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原始汇票original bill !l~3K(&4  
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改写||换新票据renewed bill f4&k48Ds  
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即期汇票sight bill||bill on demand Nj`Mi
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…days after date||…days after date…日后付款 8M7pc{  
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…months after date||…months after date…月后付款 e(Ub7
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见票后…日付款…days after sight||…days sight gclw>((5  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills ~{ BR~\D  
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单张汇票sola of exchange||sole of exchange 7g
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远期汇票usance bill||bill at usance XyytO;XM-  
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长期汇票long bill _,5)  
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短期汇票short bill iJ 8I# j+N  
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逾期汇票overdue bill D}7G|gX1  
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宽限日期days of grace E
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电汇telegraphic transfer （T.T） #\r5Q
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邮汇postal order||postal note （Am.）||post office order||money order 30nR2mB Kt  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation + c"$-Jr  
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副保||抵押品||付属担保物collateral security |FrZ,(
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担保书trust receipt||letter of indemnity Mk$Pt  
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承兑||认付acceptance li~#6 $  
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单张承兑general acceptance <>|/U`  
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有条件承兑qualified acceptance o$,Dh?l  
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附条件认付conditional acceptance H[KTM
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部分认付partial acceptance   -32?]LN}