[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。   WG7k(Sp]  
会计报表statement of account 'zZcn" +!  
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往来帐目account current Km#pX1]>e  
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现在往来帐||存款额current accout 8RW&r  
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销货帐account sales Wg`AZ=t  
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共同计算帐项joint account 7nU6k%_%  
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未决帐项outstanding account ao" %WX  
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贷方帐项credit account||creditor account |R kcDrB~  
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借方帐项debit account||debtor account (-77[+2  
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应付帐||应付未付帐account payable $2^
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应收帐||应收未收帐account receivable `:m!~  
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新交易||新帐new account D4Al 3fe  
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未决帐||老帐old account KlV:L 4a~  
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现金帐cash account 4/kv3rv  
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流水帐running account DS-0gVYeDW  
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暂记帐||未定帐suspense account H1GRMDNXOA  
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过期帐||延滞帐overdue account||pastdue account a,F&`Wg  
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杂项帐户sundry account BqDKT  
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详细帐单||明细表detail account ~ ~uAc_  
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呆帐bad account DRqZ,[!+
 
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会计项目title of account (,^*So/  
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会计薄||帐薄account-book +*\X]06  
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营业报告书||损益计算表account of budiness||business report N#lDW~e'  
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借贷细帐||交验帐account rendered z <mK>$  
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明细帐account stated cvwhSdZu8  
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与…银行开立一户头to open an account with 1&fc1uYB4  
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与…银行建立交易to keep account with AiD[SR  
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继续记帐to keep account \om%Q[F7a  
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与…有交易to have an account with xBu1Ak8w  
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作成会计帐||有往来帐项to make out an account with 4v[~r1!V  
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清算||清理债务to make up an account EUsI%p  
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清洁帐目||与…停止交易to close ones account with wP,JjPUt  
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结帐to close an account y4+;z2'>  
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清理未付款to ask an account||to demand an account A.UUW  
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结清差额to balance the account with 1:Si,d,wh  
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清算to settle an account||to liquidate an account||to square an account @29U@T  
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审查帐目||监查帐目to audit an account mDZ*E!B  
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检查帐目to examine an account $['Bv  
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转入A的帐户to charge the amount to As account O9:U8$*  
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以计帐方式付款to pay on account vX]Gf4,  
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代理某人||为某人on ones account||on account of one vOg#Dqn-  
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为自己计算||独立帐目on ones own account XkyKBg-  
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由某人收益并负风险on ones account and risk||for ones account and risk p<: !)kt  
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由某人负担for ones account||for account of one /a6Xa&(B  
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按某人指示||列入某人帐户by order and for account of one r;m)n Ru  
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列入5月份帐目for May account P\_`  
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编入某中帐项下to pass to the account of||to place to the account of D.mHIsX6\  
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寄出清算书to send in an account||to send in render an account @Pt="*g  
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支票薄cheque book ?@V[#.  
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支票陈票人cheque drawer ?Ae ven  
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持票人cheque holder $LU"?aAW  
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不记名支票cheque to bearer||bearer cheque *BR^U$,e  
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记名支票||认人支票cheque to order e;(0(rI  
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到期支票antedated cheque $*?,#ta  
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未到期支票postdated cheque Gn&4V}F  
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保付支票certified cheque Er{>p|n=  
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未获兑现支票，退票returned cheque j*vYBGD  
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横线支票crossed cheque tdu$pC6  
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普通横线general crossing H/37)&$E(  
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特别横线special crossing \QCJ4}\CS  
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空白支票blank cheque #}y2 )g  
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失效支票，过期支票stale cheque RtM8yar+sn  
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普通支票open cheque &eX!#nQ_.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pWJFz-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "[ZB+-|[0  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque lUMS;H(  
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保证兑现to certify a cheque _ = VqrK7T  
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填写支票数额to fill up a cheque e9U
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支票上划线to cross a cheque UKT%13CO4U  
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开发支票to make out a cheque Zy?Hi`  
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签发支票，开立支票to draw a cheque||to issue a cheque gf &Pn  
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透支支票to overdraw a cheque R5-

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背书支票to endorse a cheque Rnr(g;2  
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请付票款||清付票款to pay a cheque||to honour a cheque W_\5nF  
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支票退票to dishonour a cheque 7WkB>cn  
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拒付支票to refuse a cheque -
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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 v1+3}5b'uF  
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见票即付持票人payable to bearer (:TjoXXiY  
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支付指定人payable to order )_syZ1j  
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已过期||无效out of date||stale fTS5yb%  
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请给出票人R/D||refer to drawer ;qafT@ }C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,Ys %:>?  
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文字与数字不一致words and figures differ R]c+?4J  
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支票 bH7X'%r  
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时间已过account closed jSh5!6O
  
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更改处应加盖印章alterations require initials cs,N <|  
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时间已过effects not cleared nt 81Bk=  
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停止付款payment stopped cv-PRH#  
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支票毁损cheque mutilated x5,++7Tz  
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汇款||寄钱to remit||to send money ypbe!Y<i]  
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寄票供取款||支票支付to send a cheque for payment 5gb|w\N>  
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寄款人a remitter n
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收款人a remittee p#01gB  
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国外汇票foreign Bill !^^?dRd*v  
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国内汇票inland Bill {'XggI%  
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跟单汇票documentary bill Upc+Ukw  
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空头汇票accommodation bill Sc>,lIM  
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原始汇票original bill T_i:}ul  
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改写||换新票据renewed bill Lrta/SU*  
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即期汇票sight bill||bill on demand %j:]^vqFA  
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…days after date||…days after date…日后付款 :V1W/c  
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…months after date||…months after date…月后付款 O;z,qo X  
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见票后…日付款…days after sight||…days sight FemCLvu  
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见票后…月付款…months after sight||…months sight W0(_~  
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同组票据set of bills *-+&[P]m  
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单张汇票sola of exchange||sole of exchange 03xa'Of>  
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远期汇票usance bill||bill at usance kQ4dwF~  
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长期汇票long bill B||*.`3gN  
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短期汇票short bill ~hZ"2$(0  
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逾期汇票overdue bill nnCGg+l  
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宽限日期days of grace F ;{
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电汇telegraphic transfer （T.T） 7x#Ckep:I  
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邮汇postal order||postal note （Am.）||post office order||money order ?bPRxR  
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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 -%2[2p  
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副保||抵押品||付属担保物collateral security n_
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担保书trust receipt||letter of indemnity {88)~  
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承兑||认付acceptance A
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单张承兑general acceptance aD=a,  
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有条件承兑qualified acceptance ^ s1Q*He  
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附条件认付conditional acceptance 8d?g]DEN)6  
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部分认付partial acceptance   #Xhdn\7