[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。   9+is?Pj  
会计报表statement of account hRy}G'0  
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往来帐目account current 6U>jU[/  
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现在往来帐||存款额current accout W$t}3Ru  
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销货帐account sales R.YGmT' 2  
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共同计算帐项joint account U_{JM`JY  
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未决帐项outstanding account e>zk3\D!  
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贷方帐项credit account||creditor account rDx],O _  
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借方帐项debit account||debtor account 9MzkG87J  
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应付帐||应付未付帐account payable c+)|o!d  
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应收帐||应收未收帐account receivable qCkg\)Ks5I  
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新交易||新帐new account E|4XQ|B@  
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未决帐||老帐old account ,M h/3DPgE  
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现金帐cash account ;)]zv\fC  
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流水帐running account x7
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暂记帐||未定帐suspense account 'C>SyU  
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过期帐||延滞帐overdue account||pastdue account +2o|#`)i  
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杂项帐户sundry account >,Bu^] C  
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详细帐单||明细表detail account KdpJ[[Ug/  
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呆帐bad account t8N9/DZ}Q  
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会计项目title of account 5nq-b@?L  
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会计薄||帐薄account-book :{uUc  
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营业报告书||损益计算表account of budiness||business report 3D dG$@  

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借贷细帐||交验帐account rendered $rYu 4^  
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明细帐account stated [te7uZv-  
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与…银行开立一户头to open an account with R_&z2I  
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与…银行建立交易to keep account with G_mu7w  
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继续记帐to keep account d`7] reh  
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与…有交易to have an account with vJUB;hD  
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作成会计帐||有往来帐项to make out an account with ^D[;JV  
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清算||清理债务to make up an account 9Bw"VN]W  
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清洁帐目||与…停止交易to close ones account with 0u\@-np  
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结帐to close an account 1Tr=*b %f  
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清理未付款to ask an account||to demand an account 1j, Y  
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结清差额to balance the account with ApB0)N  
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清算to settle an account||to liquidate an account||to square an account cgOoQP/#  
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审查帐目||监查帐目to audit an account XZGyhX7  
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检查帐目to examine an account %BKTN @;7  
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转入A的帐户to charge the amount to As account GkFNLM5'  
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以计帐方式付款to pay on account }I]q$3.  
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代理某人||为某人on ones account||on account of one H@:@zD!G[  
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为自己计算||独立帐目on ones own account XEI]T~  
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由某人收益并负风险on ones account and risk||for ones account and risk b+>godTi_  
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由某人负担for ones account||for account of one MgekLP)&  
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按某人指示||列入某人帐户by order and for account of one n|.;g!QDA  
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列入5月份帐目for May account kAoai|m@R  
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编入某中帐项下to pass to the account of||to place to the account of '};Xb|msU  
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寄出清算书to send in an account||to send in render an account >&R|t_ypw  
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支票薄cheque book = 4If7  
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支票陈票人cheque drawer C9h8d
 
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持票人cheque holder pnD#RvmW2e  
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不记名支票cheque to bearer||bearer cheque Jd |hwvwFe  
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记名支票||认人支票cheque to order
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到期支票antedated cheque lBCM;#P  
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未到期支票postdated cheque M! s&<Bi  
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保付支票certified cheque e0D;]  
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未获兑现支票，退票returned cheque P"- ,^?6  
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横线支票crossed cheque cD{[rI E3  
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特别横线special crossing 5SDHZ?h  
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空白支票blank cheque )9Jt55
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失效支票，过期支票stale cheque eX}u ZR  
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普通支票open cheque p#3P`I>ZrT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oZ!rK/qoA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H]YPMG<  
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支票换现金||兑现to cash a cheque ca-|G'q  
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清理票款to clear a cheque >`u} G1T\  
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保证兑现to certify a cheque zZ
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填写支票数额to fill up a cheque l[.RnM[v  
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支票上划线to cross a cheque =((#kDrN  
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开发支票to make out a cheque |h@'~c  
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签发支票，开立支票to draw a cheque||to issue a cheque Tw);`&Ulo  
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透支支票to overdraw a cheque #:e52
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背书支票to endorse a cheque 5L%A5C&|  
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请付票款||清付票款to pay a cheque||to honour a cheque 2D,9$ 0k_]  
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支票退票to dishonour a cheque Ir}r98lz  
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拒付支票to refuse a cheque :"#EQq]ct
 
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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 t-)C0<  
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见票即付持票人payable to bearer w(zlHj  
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支付指定人payable to order <O>1Y09C/  
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已过期||无效out of date||stale &9g4/c-?$  
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请给出票人R/D||refer to drawer L1 1
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i Tg?JoE2  
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文字与数字不一致words and figures differ i/N4uq}'A<  
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支票 "
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时间已过account closed O:cta/M  
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时间已过effects not cleared ]y= ff6Q  
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停止付款payment stopped WlVp|s{TYP  
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支票毁损cheque mutilated a=}JW]  
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汇款||寄钱to remit||to send money eV$pza  
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寄票供取款||支票支付to send a cheque for payment J`}5bnFP  
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寄款人a remitter CMn&1  
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收款人a remittee ns`|G;1vv  
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国外汇票foreign Bill [C 1o9c!  
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国内汇票inland Bill ,Y 1&[  
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跟单汇票documentary bill PAG.],"D  
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空头汇票accommodation bill ANB@cK_  
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原始汇票original bill ~<b/%l>h1  
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改写||换新票据renewed bill aRFLh  
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即期汇票sight bill||bill on demand -"J6|Y#8  
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…days after date||…days after date…日后付款 ;A^0="x&  
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…months after date||…months after date…月后付款 {v&c5B~,\  
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见票后…日付款…days after sight||…days sight =gI;%M\'  
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见票后…月付款…months after sight||…months sight uK6_HvHuy  
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同组票据set of bills en\shc{R]`  
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单张汇票sola of exchange||sole of exchange bu`8QQ"C  
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远期汇票usance bill||bill at usance :,.g_@wvG  
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长期汇票long bill }7k!>+eQ  
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短期汇票short bill L||_
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逾期汇票overdue bill }gw `,i  
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宽限日期days of grace Qxds]5WB/  
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电汇telegraphic transfer （T.T） ]h (TZu  
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邮汇postal order||postal note （Am.）||post office order||money order /BWJ)
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本票promissory note （P/N） L2ePWctq}  
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押汇负责书||押汇保证书letter of hypothecation eqbxf#H!  
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副保||抵押品||付属担保物collateral security K?')#%Z/{#  
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担保书trust receipt||letter of indemnity W5-p0,?[6  
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承兑||认付acceptance 0pYz8OB  
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单张承兑general acceptance *BVkviqxz  
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有条件承兑qualified acceptance e,zR  
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附条件认付conditional acceptance z Q NL){  
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部分认付partial acceptance   k%QhF]