[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。   `j9\]50Z>  
会计报表statement of account rpDBKo  
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往来帐目account current ,+4T7 UR  
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现在往来帐||存款额current accout 5u;//Cm  
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销货帐account sales 79@CO6  
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共同计算帐项joint account R@s7s%y=  
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未决帐项outstanding account cNxxX!P/  
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贷方帐项credit account||creditor account Z`
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借方帐项debit account||debtor account 3Il._]#   
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应付帐||应付未付帐account payable l~f3J$Ok
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应收帐||应收未收帐account receivable *jWh4F,  
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新交易||新帐new account 4K~=l%l  
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未决帐||老帐old account l&U$LN$*e  
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现金帐cash account }Oc+E V-Z  
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流水帐running account .Y]0gi8z  
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暂记帐||未定帐suspense account K-#d1+P+  
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过期帐||延滞帐overdue account||pastdue account JfSe; v  
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杂项帐户sundry account j,^&U|!  
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详细帐单||明细表detail account k89N}MA   
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呆帐bad account r|4D.O]  
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会计项目title of account d[,Rgdd@I  
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会计薄||帐薄account-book T*%GeY [  
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营业报告书||损益计算表account of budiness||business report u uwJ-  
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借贷细帐||交验帐account rendered WXmfh  
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明细帐account stated nfHjIYid  
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与…银行开立一户头to open an account with 7afG4 (<k  
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与…银行建立交易to keep account with Cfmd*,  
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继续记帐to keep account b5=|1SjR  
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与…有交易to have an account with L%Zr3Ct  
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作成会计帐||有往来帐项to make out an account with `dV2\ ^*A  
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清算||清理债务to make up an account (c)/&~aE  
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清洁帐目||与…停止交易to close ones account with !q,'k2=b,  
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结帐to close an account "*<vE7  
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清理未付款to ask an account||to demand an account v.8kGF  
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结清差额to balance the account with P=,\wM6T|  
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清算to settle an account||to liquidate an account||to square an account cKkH*0B5  
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审查帐目||监查帐目to audit an account Pah@d!%A  
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检查帐目to examine an account )C?H m^#  
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转入A的帐户to charge the amount to As account \jk*Nm8;  
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以计帐方式付款to pay on account f:
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代理某人||为某人on ones account||on account of one >2>/ q?  
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为自己计算||独立帐目on ones own account Sd^I>;  
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由某人收益并负风险on ones account and risk||for ones account and risk @Hp%4$=  
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由某人负担for ones account||for account of one |X1axRO  
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按某人指示||列入某人帐户by order and for account of one BJ3<"D{.*4  
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列入5月份帐目for May account rlh:|#GTJ  
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编入某中帐项下to pass to the account of||to place to the account of |) ~-Wy  
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寄出清算书to send in an account||to send in render an account RrBG =V  
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支票薄cheque book q,7W,<-  
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支票陈票人cheque drawer 0OG 3#pE  
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持票人cheque holder .?APDr"QQH  
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不记名支票cheque to bearer||bearer cheque /0k'w%V{n  
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记名支票||认人支票cheque to order T}?b,hNl$  
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到期支票antedated cheque KY<
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未到期支票postdated cheque {G3Ok++hc  
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保付支票certified cheque DU,B  
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未获兑现支票，退票returned cheque #sF#<nHZ  
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横线支票crossed cheque Z;+;_Cw  
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普通横线general crossing m7A3i<6p  
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特别横线special crossing z\, lPwB2  
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空白支票blank cheque d8 v9[4  
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失效支票，过期支票stale cheque M`=\ijUwN  
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普通支票open cheque K",Xe>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (?T{^Hg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bFA lC  
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支票换现金||兑现to cash a cheque u XZ;K.  
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清理票款to clear a cheque )g-0b@z!n  
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保证兑现to certify a cheque fpzEh}:H\  
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填写支票数额to fill up a cheque YD~(l-?"  
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支票上划线to cross a cheque - ikq#L){  
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开发支票to make out a cheque kMa|V 0  
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签发支票，开立支票to draw a cheque||to issue a cheque gV5mERK s  
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透支支票to overdraw a cheque M|.yk A <D  
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背书支票to endorse a cheque UG
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请付票款||清付票款to pay a cheque||to honour a cheque TPZ^hL>ao  
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支票退票to dishonour a cheque U!lWP#m  
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拒付支票to refuse a cheque 0+rBGk  
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拒付支票to stop payment of a cheque ef:Zi_o   
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提示要求付款to present for payment #t">tL  
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见票即付持票人payable to bearer pD6a+B\;k  
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支付指定人payable to order  !h*F58  
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已过期||无效out of date||stale d]l(B+\vf  
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请给出票人R/D||refer to drawer *C^`+*}OE$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g6q67m<h  
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文字与数字不一致words and figures differ EnjSio0  
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支票 qH*Fv:qnM  
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时间已过account closed ^@xn3zJ  
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更改处应加盖印章alterations require initials Vg? 1&8>  
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时间已过effects not cleared ^eWD4Vp|4  
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停止付款payment stopped {vAv ;m  
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支票毁损cheque mutilated RE75TqYW  
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汇款||寄钱to remit||to send money XSz)$9~hk  
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寄票供取款||支票支付to send a cheque for payment ju?D=n@i  
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寄款人a remitter \L{V|}"X  
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收款人a remittee 8P3"$2q  
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国外汇票foreign Bill $^j#z^7  
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国内汇票inland Bill ,$<="kJk  
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跟单汇票documentary bill jQrw^6C  
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空头汇票accommodation bill $c<NEt_\  
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原始汇票original bill E|v9khN(].  
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改写||换新票据renewed bill W 2.Ap  
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即期汇票sight bill||bill on demand qz6@'1  
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…days after date||…days after date…日后付款 @m+2e C77  
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…months after date||…months after date…月后付款 AD^Q`7K?uR  
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见票后…日付款…days after sight||…days sight -"~XI~a@Wo  
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见票后…月付款…months after sight||…months sight ^9fY
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同组票据set of bills Zb}U 4  
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单张汇票sola of exchange||sole of exchange !@3"vd{^  
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远期汇票usance bill||bill at usance It:,8  
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长期汇票long bill :erfs}I  
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短期汇票short bill GW,RE\Q:  
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逾期汇票overdue bill 7.FD16  
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宽限日期days of grace P "f4`q  
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电汇telegraphic transfer （T.T） 9 iV_  
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邮汇postal order||postal note （Am.）||post office order||money order ~$d(@ T&  
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本票promissory note （P/N） suHi
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押汇负责书||押汇保证书letter of hypothecation >u+%H vzc  
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副保||抵押品||付属担保物collateral security p|g7Z  
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担保书trust receipt||letter of indemnity `Wd4d2aLG  
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承兑||认付acceptance K-[;w$np0  
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单张承兑general acceptance XhUVDmeUMb  
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有条件承兑qualified acceptance {r%T_BfY  
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附条件认付conditional acceptance Nq1YFI>W  
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部分认付partial acceptance   kD(#LM<9s