[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。   Zg~nlO2  
会计报表statement of account 1LnyWZ  
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往来帐目account current &?,6~qm[  
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现在往来帐||存款额current accout *sw7niw  
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销货帐account sales 3+Qxg+<  
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共同计算帐项joint account *?ITns W<  
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未决帐项outstanding account mmXm\]r>4  
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贷方帐项credit account||creditor account /u%h8!"R  
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借方帐项debit account||debtor account I){\0vb@  
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应付帐||应付未付帐account payable N,dT3we  
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应收帐||应收未收帐account receivable j(:I7%3&(*  
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新交易||新帐new account F~:O.$f]G  
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未决帐||老帐old account Rlnbdb;!k  
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现金帐cash account Pi,QHb`>  
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流水帐running account XqRJr%JH  
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暂记帐||未定帐suspense account O%g$9-?F0  
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过期帐||延滞帐overdue account||pastdue account LE5.b]tv2  
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杂项帐户sundry account iovfo2!hD  
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详细帐单||明细表detail account HEL!GC>#  
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呆帐bad account ~\x:<)  
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会计项目title of account +3s%E{  
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会计薄||帐薄account-book y4h=Lki@
 
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营业报告书||损益计算表account of budiness||business report M"%Q&o/I  
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借贷细帐||交验帐account rendered dz~coZ9  
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明细帐account stated ]9}HEu;1M  
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与…银行开立一户头to open an account with *:i1Lv@  
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与…银行建立交易to keep account with *yl>T^DjTC  
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继续记帐to keep account $}")1|U,X  
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与…有交易to have an account with O;7)Hjwt  
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作成会计帐||有往来帐项to make out an account with (C]o,7cYS  
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清算||清理债务to make up an account <F11m(  
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清洁帐目||与…停止交易to close ones account with pm{|?R  
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结帐to close an account  |W< +U  
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清理未付款to ask an account||to demand an account Wu)>U  
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结清差额to balance the account with ?W E  
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清算to settle an account||to liquidate an account||to square an account "vtCTl~t  
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审查帐目||监查帐目to audit an account %kgkXc~6|x  
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检查帐目to examine an account wj[$9UJb  
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转入A的帐户to charge the amount to As account tDAhyy73  
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以计帐方式付款to pay on account ]vuwkn+)  
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代理某人||为某人on ones account||on account of one } (!EuLL  
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为自己计算||独立帐目on ones own account c&L"N!4z  
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由某人收益并负风险on ones account and risk||for ones account and risk qoAj] ")  
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由某人负担for ones account||for account of one B-l'
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按某人指示||列入某人帐户by order and for account of one 9Vf1Xz  
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列入5月份帐目for May account 2 =_gf  
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编入某中帐项下to pass to the account of||to place to the account of KgR<E  
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寄出清算书to send in an account||to send in render an account T*KMksjxm`  
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支票薄cheque book YQY%M>F@d%  
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支票陈票人cheque drawer A,4fEmWM  
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持票人cheque holder sM9+dh  
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不记名支票cheque to bearer||bearer cheque tPF.r  
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记名支票||认人支票cheque to order *M"}z  
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到期支票antedated cheque Bi{$@n&?f  
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未到期支票postdated cheque K1T4cUo  
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保付支票certified cheque 9th,VnD0  
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未获兑现支票，退票returned cheque yYfsy?3  
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横线支票crossed cheque 2=^m9%   
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普通横线general crossing Dg?:/=,=9r  
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特别横线special crossing [;J>bi;3N  
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空白支票blank cheque k1D@fiz  
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失效支票，过期支票stale cheque 1waTTT?"Ho  
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普通支票open cheque XY3v_5~/1F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XcUwr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :BV6y|J9O^  
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支票换现金||兑现to cash a cheque CmoE_8U>  
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清理票款to clear a cheque [rV>57`YD  
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保证兑现to certify a cheque T~##,qQ  
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填写支票数额to fill up a cheque /n{omx  
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支票上划线to cross a cheque dQA'($  
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开发支票to make out a cheque Gsq00j &<Z  
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签发支票，开立支票to draw a cheque||to issue a cheque E%,^Yvh/  
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透支支票to overdraw a cheque 7`zHX&-W  
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背书支票to endorse a cheque 2q=AEv/  
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请付票款||清付票款to pay a cheque||to honour a cheque 8m\7*l^D:  
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支票退票to dishonour a cheque AQ,' 6F9  
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拒付支票to refuse a cheque t4zkt!`B  
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拒付支票to stop payment of a cheque YQ9'0F[l  
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提示要求付款to present for payment N~goI#4  
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见票即付持票人payable to bearer Zw 5Ni Xj  
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支付指定人payable to order -Ta9 pxZk  
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已过期||无效out of date||stale AS'R?aX|C  
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请给出票人R/D||refer to drawer ~?4PBq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %p ^wZtm  
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文字与数字不一致words and figures differ Y!~49<;  
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支票 ieDk;  
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更改处应加盖印章alterations require initials V) Z}En["1  
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时间已过effects not cleared Ygm`ZA y  
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停止付款payment stopped ;(f)&Yom  
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支票毁损cheque mutilated RkH W  
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汇款||寄钱to remit||to send money D"Bl:W'?j  
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寄票供取款||支票支付to send a cheque for payment )
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寄款人a remitter sv: 9 clJ  
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收款人a remittee Od)Uv1  
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国外汇票foreign Bill i2@VB6]?  
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国内汇票inland Bill l Q'I   
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跟单汇票documentary bill |8&,b`Gfo  
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空头汇票accommodation bill %zA;+s$l  
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原始汇票original bill AJf4_+H e  
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改写||换新票据renewed bill d:ARf  
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即期汇票sight bill||bill on demand bt"W(m&f  
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…days after date||…days after date…日后付款 aDq5C-MzG  
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…months after date||…months after date…月后付款 V[{6e  
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见票后…日付款…days after sight||…days sight t`WB;o!  
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见票后…月付款…months after sight||…months sight O}tZ - 'T  
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同组票据set of bills [D
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单张汇票sola of exchange||sole of exchange $"`- ^  
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远期汇票usance bill||bill at usance _.>QEh5"5  
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长期汇票long bill G3{Q"^S"  
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短期汇票short bill <DMl<KZ  
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逾期汇票overdue bill QBtnx[  
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宽限日期days of grace zw+B9PYqX  
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电汇telegraphic transfer （T.T） L>MLi3{  
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邮汇postal order||postal note （Am.）||post office order||money order y@ ML/9X8q  
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本票promissory note （P/N） EzDk}uKY0R  
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押汇负责书||押汇保证书letter of hypothecation kz{/(t  
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副保||抵押品||付属担保物collateral security UH]l9Aq$P  
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担保书trust receipt||letter of indemnity z."a.>fPaO  
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承兑||认付acceptance +hn+K1  
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单张承兑general acceptance p+l!6  
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有条件承兑qualified acceptance 9&upujVS  
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附条件认付conditional acceptance Nndddk`  
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部分认付partial acceptance   jZh';M8"