[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。   W.z$a.<(rF  
会计报表statement of account '}@e5^oL  
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往来帐目account current FzA{UO  
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现在往来帐||存款额current accout 9x4wk*z  
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销货帐account sales <` #,AVH  
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共同计算帐项joint account
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未决帐项outstanding account ?`za-+<r<  
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贷方帐项credit account||creditor account IvPA|8(
 
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借方帐项debit account||debtor account /,=Wy"0TJ  
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应付帐||应付未付帐account payable =c :lS&B  
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应收帐||应收未收帐account receivable ;JMOsn}
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新交易||新帐new account DMy4"2 o  
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未决帐||老帐old account l|4xKBCV]  
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现金帐cash account 8Cf ^$   
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流水帐running account sa\|"IkD2  
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暂记帐||未定帐suspense account <z~2 d  
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过期帐||延滞帐overdue account||pastdue account X^?|Sz<^E  
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杂项帐户sundry account ?=pZmvQg  
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详细帐单||明细表detail account mmpr]cT@'k  
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呆帐bad account *Bb|N--jI  
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会计项目title of account EL2hD$  
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会计薄||帐薄account-book ]ft~OqLg!  
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营业报告书||损益计算表account of budiness||business report h1G*y  
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借贷细帐||交验帐account rendered %Mb( c+7  
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明细帐account stated CLFxq@%nu~  
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与…银行开立一户头to open an account with 9wYt
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与…银行建立交易to keep account with $ <>Ew W  
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继续记帐to keep account +~i+k~{`H  
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与…有交易to have an account with *
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account :hhE=A>X  
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清洁帐目||与…停止交易to close ones account with C +?@iMh  
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结帐to close an account @y\{<X.F\1  
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清理未付款to ask an account||to demand an account 64\5v?C  
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结清差额to balance the account with <Ec)m69P  
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清算to settle an account||to liquidate an account||to square an account >pH775I=  
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审查帐目||监查帐目to audit an account F)5B[.ce  
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检查帐目to examine an account On.x~t  
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转入A的帐户to charge the amount to As account eeJt4DV8v  
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以计帐方式付款to pay on account v4>"p!_C  
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代理某人||为某人on ones account||on account of one $E,DxDT  
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为自己计算||独立帐目on ones own account cYwC,\uF  
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由某人收益并负风险on ones account and risk||for ones account and risk W]}V<S$  
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由某人负担for ones account||for account of one iN4'jD^oP  
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按某人指示||列入某人帐户by order and for account of one y'O{8Q8T  
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列入5月份帐目for May account LP-Q'vb<=  
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编入某中帐项下to pass to the account of||to place to the account of zomNjy*  
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寄出清算书to send in an account||to send in render an account }<h. chz,  
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支票薄cheque book i6:yNb ='  
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支票陈票人cheque drawer d@f2Vxe7  
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持票人cheque holder VX[!Vh  
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不记名支票cheque to bearer||bearer cheque X3O$Sd(D  
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记名支票||认人支票cheque to order "]V|bz o0a  

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到期支票antedated cheque -%) !XB  
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未到期支票postdated cheque K61os&K  
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保付支票certified cheque t+J
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未获兑现支票，退票returned cheque 't.F.t  
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横线支票crossed cheque bI(98V,t  
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普通横线general crossing /
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特别横线special crossing ~'=4K/39  
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空白支票blank cheque TJ:Lz]l >  
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失效支票，过期支票stale cheque $u"$mg7x  
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普通支票open cheque hiHp@"l<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .y+U7"?s*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q4q#/z  
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支票换现金||兑现to cash a cheque 6u7wfAf  
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清理票款to clear a cheque tO3 ;;%  
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保证兑现to certify a cheque {8RGW0Y  
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填写支票数额to fill up a cheque e_TDO   
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支票上划线to cross a cheque ]U%Tm>s.  
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开发支票to make out a cheque <!^Z|E  
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签发支票，开立支票to draw a cheque||to issue a cheque >kYyR.p.b  
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透支支票to overdraw a cheque G
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背书支票to endorse a cheque ZV;yXLx|  
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请付票款||清付票款to pay a cheque||to honour a cheque > R=YF* t  
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支票退票to dishonour a cheque #x21e }Li  
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拒付支票to refuse a cheque $`%.Y&A  
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拒付支票to stop payment of a cheque _wBPn6gg`  
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提示要求付款to present for payment bPNsy@
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见票即付持票人payable to bearer BeQJ/`  
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支付指定人payable to order -t]0DsPg  
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已过期||无效out of date||stale EOL03N  
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请给出票人R/D||refer to drawer ZYG"nmNd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NJ.kT uk  
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文字与数字不一致words and figures differ V%))%?3x_  
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支票 fI6F};I5}T  
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时间已过account closed di"*K*~y  
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更改处应加盖印章alterations require initials 1!~9%=%  
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时间已过effects not cleared  A/9 wr  
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停止付款payment stopped 56fcifXz@  
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支票毁损cheque mutilated zDX-}t_'q  
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汇款||寄钱to remit||to send money YS/4<QA[  
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寄票供取款||支票支付to send a cheque for payment <=WQs2  
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寄款人a remitter f)>=.sp  
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收款人a remittee -e30!A  
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国外汇票foreign Bill <`BUk< uf#  
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国内汇票inland Bill op;OPf,  
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跟单汇票documentary bill  t;{/Q&C  
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空头汇票accommodation bill >A#]60w.  
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原始汇票original bill }5\F<b^@Y  
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改写||换新票据renewed bill l@%MS\{  
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即期汇票sight bill||bill on demand xM 'bb5  
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…days after date||…days after date…日后付款 !ffdeWHR  
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…months after date||…months after date…月后付款 )l~:Puvh  
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见票后…日付款…days after sight||…days sight v'mRch)d  
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见票后…月付款…months after sight||…months sight p3`ND;KQ
 
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同组票据set of bills |uf{:U)  
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单张汇票sola of exchange||sole of exchange 0]p! Bscaf  
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远期汇票usance bill||bill at usance ,rc?,J1l  
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长期汇票long bill >zx]% W  
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短期汇票short bill $De14  
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逾期汇票overdue bill =Y!x  
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宽限日期days of grace tjLp;%6e  
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电汇telegraphic transfer （T.T） P5;n(E(19  
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邮汇postal order||postal note （Am.）||post office order||money order SUGB)vEa  
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本票promissory note （P/N） /1D]\k()  
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押汇负责书||押汇保证书letter of hypothecation fyHFfPEE  
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副保||抵押品||付属担保物collateral security s0D,n1x  
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担保书trust receipt||letter of indemnity HV0!G-h  
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承兑||认付acceptance [B0]%!hFw  
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单张承兑general acceptance 1UHlA8w7Q  
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有条件承兑qualified acceptance _R/^P>Q?  
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附条件认付conditional acceptance S`w_q=-^8  
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部分认付partial acceptance   4hQ.RO