[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。   M%/D:0  
会计报表statement of account Vq\6c  
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往来帐目account current F3q5!1  
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现在往来帐||存款额current accout F&0rI8Nr  
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销货帐account sales 4
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共同计算帐项joint account X*T9`]l6  
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未决帐项outstanding account A)xI.Q6  
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贷方帐项credit account||creditor account 0t) IWD  
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借方帐项debit account||debtor account 7 ir T6O<.  
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应付帐||应付未付帐account payable }Eav@3h6  
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应收帐||应收未收帐account receivable ;,viE~n  
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新交易||新帐new account uuq?0t2Z  
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未决帐||老帐old account \UXQy{Ex  
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现金帐cash account 4F'@yi^Gt  
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流水帐running account }\1V;T  
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暂记帐||未定帐suspense account C4b3ZcD2  
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过期帐||延滞帐overdue account||pastdue account b 7\nCRY  
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杂项帐户sundry account k(T/ydrw  
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详细帐单||明细表detail account \;Ii(3+v;  
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呆帐bad account Wt_@ vs@.O  
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会计项目title of account ).k=[@@V  

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会计薄||帐薄account-book (d@lG*K  
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营业报告书||损益计算表account of budiness||business report qRTy}FU1  
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借贷细帐||交验帐account rendered  $l Y  
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明细帐account stated Qb/qUUQO;0  
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与…银行开立一户头to open an account with _bu, 1EM  
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与…银行建立交易to keep account with h8Kri}z;M  
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继续记帐to keep account a*!wiTGf  
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与…有交易to have an account with *JUP~/Nr  

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作成会计帐||有往来帐项to make out an account with pvD\E  
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清算||清理债务to make up an account w>J|416  
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清洁帐目||与…停止交易to close ones account with EE=!Y NP]  
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结帐to close an account _f8Wa u# "  
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清理未付款to ask an account||to demand an account ~*@UQ9*p#  
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结清差额to balance the account with pqmtN*zV  
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清算to settle an account||to liquidate an account||to square an account j}ywdP`a  
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审查帐目||监查帐目to audit an account ZxFRE#y~2  
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检查帐目to examine an account dZ K/v  
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转入A的帐户to charge the amount to As account P|%uB'|H  
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以计帐方式付款to pay on account )_BQ@5NK  
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代理某人||为某人on ones account||on account of one |C"( K-do  
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为自己计算||独立帐目on ones own account :+#$=4  
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由某人收益并负风险on ones account and risk||for ones account and risk d^h`gu~3  
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由某人负担for ones account||for account of one t@r>GHO  
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按某人指示||列入某人帐户by order and for account of one :`Kv\w.  
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列入5月份帐目for May account WAq!_xE  
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编入某中帐项下to pass to the account of||to place to the account of @~7y\G  
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寄出清算书to send in an account||to send in render an account c o 8bnH  
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支票薄cheque book 2o)8'Lp  
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支票陈票人cheque drawer ~#MXhhqB  
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持票人cheque holder k%D|17I  
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不记名支票cheque to bearer||bearer cheque 1R.|j_HYy  
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记名支票||认人支票cheque to order JIc(hRf9>  
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到期支票antedated cheque f/95}6M  
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未到期支票postdated cheque k3+LP7|*  
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保付支票certified cheque &j }:8Tst  
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未获兑现支票，退票returned cheque dL]wu!wE  
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横线支票crossed cheque !$NQF/Ol  
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普通横线general crossing p%R+c  
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特别横线special crossing 11vAx9  
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空白支票blank cheque =w!2R QB  
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失效支票，过期支票stale cheque I!#WXK  
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普通支票open cheque V.%LA.8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v\@pZw=x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;|`<B7xf  
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支票换现金||兑现to cash a cheque 9}_'  
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清理票款to clear a cheque .D*~U
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保证兑现to certify a cheque CH#K0hi  
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填写支票数额to fill up a cheque qyAn
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支票上划线to cross a cheque lMH~J8U3  
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开发支票to make out a cheque t(dVd%  
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签发支票，开立支票to draw a cheque||to issue a cheque #.!#"8{0_  
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透支支票to overdraw a cheque w3 kkam"  
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背书支票to endorse a cheque ][b|^V  
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请付票款||清付票款to pay a cheque||to honour a cheque *u:,@io7'G  
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支票退票to dishonour a cheque (w{T[~6  
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拒付支票to refuse a cheque .k-6LR  
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拒付支票to stop payment of a cheque ?wv^X`Q*~  
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提示要求付款to present for payment FZO&r60$E  
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见票即付持票人payable to bearer !tt 8-Y)i  
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支付指定人payable to order Lui6;NY  
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已过期||无效out of date||stale rdd-W>+  
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请给出票人R/D||refer to drawer Sh1$AGm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pi~5}bF!a  
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文字与数字不一致words and figures differ p<(a);<L  
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支票 S*=^I2;  
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时间已过account closed \1gAWUt('  
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更改处应加盖印章alterations require initials K<:%ofB"S  
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时间已过effects not cleared ^7/v[J<<  
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停止付款payment stopped $(;Ts)P  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money Cip|eM&l  
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寄票供取款||支票支付to send a cheque for payment 6Aqv*<1=62  
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寄款人a remitter d*Su c  

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收款人a remittee M !"Q7>d  
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国外汇票foreign Bill ";(m,if-  
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国内汇票inland Bill aC1 xt(  
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跟单汇票documentary bill hlV(jz  
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空头汇票accommodation bill xC _3&.  
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原始汇票original bill m
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改写||换新票据renewed bill \)\n5F:Zu  
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即期汇票sight bill||bill on demand  K[noW  
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…days after date||…days after date…日后付款 5ip ZdQ^  
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…months after date||…months after date…月后付款 C|FI4/-e  
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见票后…日付款…days after sight||…days sight o%]b\Vl6  
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见票后…月付款…months after sight||…months sight ?j!/Hc/b4  
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同组票据set of bills vy5{Vm".4  
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单张汇票sola of exchange||sole of exchange &{M-<M  
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远期汇票usance bill||bill at usance [F *hjGLc}  
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长期汇票long bill Fok`
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短期汇票short bill S^e e<%-  
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逾期汇票overdue bill OOus*ooo2  
pi*?fUg!W  
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宽限日期days of grace uhmSp+%  
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电汇telegraphic transfer （T.T） olDzmy(=W*  
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60p*4>^v  
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邮汇postal order||postal note （Am.）||post office order||money order +r =p,leb  
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本票promissory note （P/N） {1wjIo"ptg  
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押汇负责书||押汇保证书letter of hypothecation Q S.w#"X[  
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副保||抵押品||付属担保物collateral security tj!~7lo  
QW@`4W0F  
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担保书trust receipt||letter of indemnity klC48l  
a: OuDjFp  
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承兑||认付acceptance mt3j$r{_  
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单张承兑general acceptance {{4Sgb  
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有条件承兑qualified acceptance w=75?3c7F  
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附条件认付conditional acceptance 3/((7O
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部分认付partial acceptance   Bso3Z ^X.