[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。   gB+ G'I  
会计报表statement of account vvh.@f  
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往来帐目account current Yq0# #__  
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现在往来帐||存款额current accout 1 ;Ju
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销货帐account sales ;Vo mFp L  
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共同计算帐项joint account a>(~C
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未决帐项outstanding account -$ali[  
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贷方帐项credit account||creditor account \P?--AIq<  
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借方帐项debit account||debtor account f\=6I3z  
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应付帐||应付未付帐account payable }JGq
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应收帐||应收未收帐account receivable (ic@
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新交易||新帐new account T"B8;|  
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未决帐||老帐old account -rRz@Cr  
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现金帐cash account xT/9kM&}L  
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流水帐running account %27G2^1  
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暂记帐||未定帐suspense account 8vu2k>  
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过期帐||延滞帐overdue account||pastdue account ELD +:b  
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杂项帐户sundry account z^"?sd  
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详细帐单||明细表detail account DU(X,hDBF  
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呆帐bad account
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会计项目title of account n2H&t>N  
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会计薄||帐薄account-book McO@p=M  
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营业报告书||损益计算表account of budiness||business report 1fmSk$ y.9  
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借贷细帐||交验帐account rendered <d3PDO@w/  
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明细帐account stated j'#)~>b  
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与…银行开立一户头to open an account with PEK.Kt\M  
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与…银行建立交易to keep account with c8H9_6  
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继续记帐to keep account Cmp{FN"o  
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与…有交易to have an account with OaX HJ^k  
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作成会计帐||有往来帐项to make out an account with "it`X B.  
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清算||清理债务to make up an account ]b5%?^Z#  
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清洁帐目||与…停止交易to close ones account with 4f_ZY5=  
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结帐to close an account a>-}\GXTA  
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清理未付款to ask an account||to demand an account _stI?fz*4k  
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结清差额to balance the account with )&b}^1
  
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清算to settle an account||to liquidate an account||to square an account Gd]5xl HRU  
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审查帐目||监查帐目to audit an account P>yG/:
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检查帐目to examine an account op.PS{_t  
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转入A的帐户to charge the amount to As account n',9#I(!L  
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以计帐方式付款to pay on account X-*KQ+?  
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代理某人||为某人on ones account||on account of one IxK 3,@d  
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为自己计算||独立帐目on ones own account /:*R -VdF  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one 5sA>O2Rt>  
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按某人指示||列入某人帐户by order and for account of one G}9bCr,  
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列入5月份帐目for May account }{w_>!ee  
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编入某中帐项下to pass to the account of||to place to the account of 9^C!,A{u4  
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寄出清算书to send in an account||to send in render an account u1pYlu9IW  
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支票薄cheque book HpjIp.  
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支票陈票人cheque drawer Lu#@~  
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持票人cheque holder V;(*\"O  
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不记名支票cheque to bearer||bearer cheque ~:RDw<PWp  
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记名支票||认人支票cheque to order N-?|]4e/  
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到期支票antedated cheque scPq\Qd?O  
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未到期支票postdated cheque K&gc5L  
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保付支票certified cheque |@bNd7=2d  
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque {HJ`%xN|  
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普通横线general crossing fM[fS?W  
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特别横线special crossing 2Q_{2(nQb  
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空白支票blank cheque =`.5b:e  
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失效支票，过期支票stale cheque {c EKz\RX  
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普通支票open cheque :x5o3xE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (a4y1k t-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q>lkLHS  
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支票换现金||兑现to cash a cheque ]be2jQx3  
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清理票款to clear a cheque ^>}[[:(6/  
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保证兑现to certify a cheque Evgq}3  
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填写支票数额to fill up a cheque N0KRND  
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支票上划线to cross a cheque _[Wrd?Z  
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开发支票to make out a cheque B9Tztg  
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签发支票，开立支票to draw a cheque||to issue a cheque p%tg->#L  
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透支支票to overdraw a cheque tF1%=&ss  
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背书支票to endorse a cheque 2G> ]W?>  
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请付票款||清付票款to pay a cheque||to honour a cheque vyy\^nL  
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支票退票to dishonour a cheque <R%6L&  
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拒付支票to refuse a cheque .Sw'Bo!Ee  
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拒付支票to stop payment of a cheque 6;V1PK>9  
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提示要求付款to present for payment k;X1x65uP  
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见票即付持票人payable to bearer Vtk|WV?>P+  
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支付指定人payable to order ^Z+D7Q  
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已过期||无效out of date||stale f/m6q8!L{  
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请给出票人R/D||refer to drawer T6#GlO)8)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C =U4|h~W  
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文字与数字不一致words and figures differ -C<aB750O)  
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支票 4F!d V;"Z(  
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时间已过account closed JnJz{(c  
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时间已过effects not cleared CXZeL 1+  
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停止付款payment stopped qC1@p?8$  
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支票毁损cheque mutilated ;0'v`ob'.?  
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汇款||寄钱to remit||to send money lfP|+=^B  
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寄票供取款||支票支付to send a cheque for payment flqTx)xE  
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寄款人a remitter .2xkf@OP  
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收款人a remittee x#D=?/~/Kv  
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国外汇票foreign Bill }T,uw8?f!  
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国内汇票inland Bill Sls> OIc  
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跟单汇票documentary bill @d\F; o<  
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空头汇票accommodation bill (&(f`c@I  
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原始汇票original bill U{EW +>  
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改写||换新票据renewed bill i(WWF#N5  
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即期汇票sight bill||bill on demand m| Z)h{&  
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…days after date||…days after date…日后付款 XebCl{HHp  
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…months after date||…months after date…月后付款 )
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见票后…日付款…days after sight||…days sight XL:7$  
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见票后…月付款…months after sight||…months sight DcOLK\  
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同组票据set of bills mWh:,[o  
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单张汇票sola of exchange||sole of exchange 4Xz|HU?  
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远期汇票usance bill||bill at usance "k.<"p
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长期汇票long bill [(C lvGx  
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短期汇票short bill | !Knd ^}  
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逾期汇票overdue bill 8g3 6-8  
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宽限日期days of grace :0J ;^@  
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电汇telegraphic transfer （T.T） e.[h  
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邮汇postal order||postal note （Am.）||post office order||money order >B==*,|  
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本票promissory note （P/N） =dPrG=A  
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押汇负责书||押汇保证书letter of hypothecation T!8,R{V]4  
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副保||抵押品||付属担保物collateral security O%OeYO69  
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担保书trust receipt||letter of indemnity &T{+B:*v  
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承兑||认付acceptance aPR  F  
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单张承兑general acceptance _k&vW(O=:  
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有条件承兑qualified acceptance @I9A"4Im  
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附条件认付conditional acceptance [:Sl^ Z&6M  
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部分认付partial acceptance   t~3!| @3i