[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。   W8z4<o[$  
会计报表statement of account a\pOgIp  
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往来帐目account current 2Tec#eYe  
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现在往来帐||存款额current accout BZ*',\o  
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销货帐account sales Iv+JEuIi  
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共同计算帐项joint account 1y'8bt~7Pf  
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未决帐项outstanding account Kh&W\\K  
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贷方帐项credit account||creditor account '5V}Z3zJ/  
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借方帐项debit account||debtor account X  .,Lmh  
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应付帐||应付未付帐account payable !z?&  
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应收帐||应收未收帐account receivable J;HYGu:  
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新交易||新帐new account =jv3O.zq  
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未决帐||老帐old account 4g4[n7   
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现金帐cash account ^AhV1rBB  
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流水帐running account {%wF*?gk  
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暂记帐||未定帐suspense account Cv[_ N%3[  
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过期帐||延滞帐overdue account||pastdue account i~3\jD=<  
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杂项帐户sundry account '\B0#z3  
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详细帐单||明细表detail account 1.0:   

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呆帐bad account `cQAO1-5  
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会计项目title of account ^(kmFUV,Z  
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会计薄||帐薄account-book lvAKL>qX  
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营业报告书||损益计算表account of budiness||business report u>ZH-nw O  
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借贷细帐||交验帐account rendered jl>jy6T  
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明细帐account stated 2= Y8$-  
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与…银行开立一户头to open an account with YEa<
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与…银行建立交易to keep account with b
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继续记帐to keep account -lqD
  
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与…有交易to have an account with uZTbJ3$$  
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作成会计帐||有往来帐项to make out an account with o@m7@$7  
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清算||清理债务to make up an account 'l<Oj&E  
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清洁帐目||与…停止交易to close ones account with 4p7j"d5  
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结帐to close an account $ y(Qdb  
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清理未付款to ask an account||to demand an account # 0d7
  
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结清差额to balance the account with j115:f  
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清算to settle an account||to liquidate an account||to square an account 7^V`B^Vu  
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审查帐目||监查帐目to audit an account DJ0jtv6nQ-  
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检查帐目to examine an account qC=9m[MI  
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转入A的帐户to charge the amount to As account Ga+Cb2$  
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以计帐方式付款to pay on account -aLM*nIoe  
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代理某人||为某人on ones account||on account of one Q@|"xKa  
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为自己计算||独立帐目on ones own account mhM;`dl  
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由某人收益并负风险on ones account and risk||for ones account and risk =jA.INin4  
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由某人负担for ones account||for account of one c 6 .j$6t  
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按某人指示||列入某人帐户by order and for account of one lYS "  
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列入5月份帐目for May account SmRFxqtN  
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编入某中帐项下to pass to the account of||to place to the account of 1d842pt  
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寄出清算书to send in an account||to send in render an account s0CDp"uJY  
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支票薄cheque book 9xK#(M  
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支票陈票人cheque drawer D><^7nr%  
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持票人cheque holder /!.]Y8yEH  
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不记名支票cheque to bearer||bearer cheque t\PSB  
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记名支票||认人支票cheque to order ~0o>B$xJ  
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到期支票antedated cheque LF)wn-C}  
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未到期支票postdated cheque z5D*UOy5M  
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保付支票certified cheque ><.*5q  
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未获兑现支票，退票returned cheque b/\l\\$-  
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横线支票crossed cheque -a"b:Q  
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普通横线general crossing i=hA. y`  
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特别横线special crossing ux17q>G  
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空白支票blank cheque TN08,:k  
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失效支票，过期支票stale cheque o{l]


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普通支票open cheque 6(Ntt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RXu`DWN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #/_ VY.  
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支票换现金||兑现to cash a cheque i'1MZ%.  
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清理票款to clear a cheque M=4b  
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保证兑现to certify a cheque kj
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填写支票数额to fill up a cheque R:f ,g 2  
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支票上划线to cross a cheque o]GZq..  
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开发支票to make out a cheque lvLz){  
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签发支票，开立支票to draw a cheque||to issue a cheque ft4hzmuzM  
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透支支票to overdraw a cheque (CJx Y(1K  
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背书支票to endorse a cheque k]2_vk^  
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请付票款||清付票款to pay a cheque||to honour a cheque |.-Muv  
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支票退票to dishonour a cheque d"Zyc(Jk  
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拒付支票to refuse a cheque k~fH:X~x  
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拒付支票to stop payment of a cheque ViG>gMGv  
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提示要求付款to present for payment $I4Wl:(~}  
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见票即付持票人payable to bearer fVdu9 l  
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支付指定人payable to order X} g3[  
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已过期||无效out of date||stale : LT'#Q8  
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请给出票人R/D||refer to drawer 81w"*G5AM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S0}=uL#dt  
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文字与数字不一致words and figures differ @[Q`k=h$  
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支票 cv7:5P  
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时间已过account closed y0~ttfv  
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更改处应加盖印章alterations require initials U.JE \/  
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时间已过effects not cleared 8_"NF%%(n  
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停止付款payment stopped P +wpX  
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支票毁损cheque mutilated yxU9W,D v  
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汇款||寄钱to remit||to send money kX8NRP
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寄票供取款||支票支付to send a cheque for payment x":o*(rSQ  
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寄款人a remitter _A])q  
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收款人a remittee $mh\ `  
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国外汇票foreign Bill ODhq `?(N  
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国内汇票inland Bill &
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跟单汇票documentary bill T~(Sc'8  
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空头汇票accommodation bill h /^bRs`;  
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原始汇票original bill LO>42o?/i  
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改写||换新票据renewed bill ?s3S$Ih  
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即期汇票sight bill||bill on demand 0GXY2+p}S  
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…days after date||…days after date…日后付款  (6Z^0GL  
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…months after date||…months after date…月后付款 [!-gb+L  
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见票后…日付款…days after sight||…days sight E3]WRF;l  
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见票后…月付款…months after sight||…months sight Wi'}d6c  
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同组票据set of bills Xa?O)Bq.  
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单张汇票sola of exchange||sole of exchange kzDN(_<1  
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远期汇票usance bill||bill at usance ?YLq iAA  
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长期汇票long bill aQtd6L+ J  
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短期汇票short bill 0lg$zi x(  
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逾期汇票overdue bill ]VRa4ZB{u  
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宽限日期days of grace f\]?,
 
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电汇telegraphic transfer （T.T） G`Nw]_ Z _  
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邮汇postal order||postal note （Am.）||post office order||money order s)a-ky(  
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本票promissory note （P/N） sFTAE1|  

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押汇负责书||押汇保证书letter of hypothecation i/x |c!E  
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副保||抵押品||付属担保物collateral security !C#oZU]P  
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担保书trust receipt||letter of indemnity g"m' C6;  
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承兑||认付acceptance 8tx*z"2S  
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单张承兑general acceptance bY" zK',m  
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有条件承兑qualified acceptance r&]XNq'P9  
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附条件认付conditional acceptance atTR6%!6  
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部分认付partial acceptance   IVNH.g'