[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。   'r}y{`3M  
会计报表statement of account pe VzF'F  
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往来帐目account current /km0[M  
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现在往来帐||存款额current accout _SQ]\Z  
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销货帐account sales Nb\B*=4AR  
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共同计算帐项joint account 
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未决帐项outstanding account #W/ATsDt  
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贷方帐项credit account||creditor account 'Kd-A:K2g  
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借方帐项debit account||debtor account qG#ZYcVec  

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应付帐||应付未付帐account payable *Q;?p
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应收帐||应收未收帐account receivable v+'*
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新交易||新帐new account P5v;o9B&  
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未决帐||老帐old account )%HIC@MM6  
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现金帐cash account @R;&PR#5  
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流水帐running account igF<].'V  
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暂记帐||未定帐suspense account ^t,haO4  
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过期帐||延滞帐overdue account||pastdue account S(_ DR8  
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杂项帐户sundry account l$m}aQ%h  
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详细帐单||明细表detail account D{JwZL@7k2  
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呆帐bad account 0+AMN-  
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会计项目title of account P|TM
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会计薄||帐薄account-book c!mMH~#  
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营业报告书||损益计算表account of budiness||business report uFFC.w  
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借贷细帐||交验帐account rendered ."`||@|  
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明细帐account stated UI*&@!%bzp  
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与…银行开立一户头to open an account with "e/"$z'ca  
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与…银行建立交易to keep account with n%!50E6*:  
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继续记帐to keep account !$<Kp6  
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与…有交易to have an account with ?\zyeWK0L  
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作成会计帐||有往来帐项to make out an account with LN9.Q'@r?  
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清算||清理债务to make up an account Bo ??1y  
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清洁帐目||与…停止交易to close ones account with ^UyN)eX  
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结帐to close an account l I2UpfkBP  
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清理未付款to ask an account||to demand an account 5xa!L@)`wF  
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结清差额to balance the account with rK4 pYo  
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清算to settle an account||to liquidate an account||to square an account ~L.5;8a3Pe  
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审查帐目||监查帐目to audit an account lLEEre  
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检查帐目to examine an account !0cb f&^:  
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转入A的帐户to charge the amount to As account Vb?_RE_H  
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以计帐方式付款to pay on account A \Z_br  
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代理某人||为某人on ones account||on account of one axv-UdE;  
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为自己计算||独立帐目on ones own account >8injW352  
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由某人收益并负风险on ones account and risk||for ones account and risk bWzUWLa  
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由某人负担for ones account||for account of one qx}*L'xB  
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按某人指示||列入某人帐户by order and for account of one ~bfjP2 g  
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列入5月份帐目for May account ZMch2 U8  
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编入某中帐项下to pass to the account of||to place to the account of u6*mHkM  
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寄出清算书to send in an account||to send in render an account |LE*R@|3$  
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支票薄cheque book 58Z,(4:E  
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支票陈票人cheque drawer ra{HlB{  
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持票人cheque holder _({K6adb  
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不记名支票cheque to bearer||bearer cheque (M,*R v  
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记名支票||认人支票cheque to order C?PgC~y)  
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到期支票antedated cheque vce1'aW  
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未到期支票postdated cheque M!]g36h[  
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保付支票certified cheque yA-UXKT
 
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未获兑现支票，退票returned cheque X:gE mcXc  
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横线支票crossed cheque *qL"&h5W  
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普通横线general crossing >[TJ-%V>oR  
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特别横线special crossing ^[-3qi  
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空白支票blank cheque u7ER  
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失效支票，过期支票stale cheque 73'.TReK  
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普通支票open cheque Z\P&i#  
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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/i7Zh#2:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F B7.b  
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支票换现金||兑现to cash a cheque ti^msC8e  
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清理票款to clear a cheque mBZg(TY  
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保证兑现to certify a cheque b".e6zev  
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填写支票数额to fill up a cheque -{'WIG m  
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支票上划线to cross a cheque F/I`EV  
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开发支票to make out a cheque %;{Ro)03  
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签发支票，开立支票to draw a cheque||to issue a cheque *nh.&Mv|  
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透支支票to overdraw a cheque HQOz   

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背书支票to endorse a cheque -I\Y m_)  
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请付票款||清付票款to pay a cheque||to honour a cheque 2l9RU}  
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支票退票to dishonour a cheque ;%H/^b.c  
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拒付支票to refuse a cheque i!jR>+  
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拒付支票to stop payment of a cheque *75?%l  
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提示要求付款to present for payment 9(PQ7}  
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见票即付持票人payable to bearer Jn>6y:s  
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支付指定人payable to order zu~E}  
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已过期||无效out of date||stale :i4>&4j  
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请给出票人R/D||refer to drawer `]{/(pIgW;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -2dk8]KB]  
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文字与数字不一致words and figures differ V_&>0P{q  
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支票 0koC;(<n  
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时间已过account closed ]0VjVU-  
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更改处应加盖印章alterations require initials yJ(p-3O5  
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时间已过effects not cleared Hq{i-z+  
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停止付款payment stopped 5AWIk,[  
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支票毁损cheque mutilated 0i[,`>-Av  
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汇款||寄钱to remit||to send money q F\a]e  
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寄票供取款||支票支付to send a cheque for payment NArql  
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寄款人a remitter JsfX&dX0  
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收款人a remittee +mReWf:o  
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国外汇票foreign Bill nM+(  
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国内汇票inland Bill !2)$lM1@J  
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跟单汇票documentary bill Jww LAQ5  
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空头汇票accommodation bill ~bSPtH ]6d  
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原始汇票original bill |IbCN  
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改写||换新票据renewed bill O7p>"Bh  
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即期汇票sight bill||bill on demand 4ZY0!'be-R  
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…days after date||…days after date…日后付款 |/u&%w?W  
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…months after date||…months after date…月后付款 C NDf&dzX8  
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见票后…日付款…days after sight||…days sight W'l &rm@  
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见票后…月付款…months after sight||…months sight &F4khga`^:  
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同组票据set of bills >k gL N  
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单张汇票sola of exchange||sole of exchange xz1jRI$  
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远期汇票usance bill||bill at usance N# o" W  
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长期汇票long bill 3l?D%E]P  

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短期汇票short bill %y( oY  
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逾期汇票overdue bill :JBvCyj4PE  
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宽限日期days of grace FBn`sS8hH  
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电汇telegraphic transfer （T.T） w Phs1rL  
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邮汇postal order||postal note （Am.）||post office order||money order %
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本票promissory note （P/N） QfI=  
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押汇负责书||押汇保证书letter of hypothecation v!oXcHK/  
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副保||抵押品||付属担保物collateral security 577H{;p W  
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担保书trust receipt||letter of indemnity B(
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承兑||认付acceptance wyqXD.of  
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单张承兑general acceptance YG<7Zv  
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有条件承兑qualified acceptance f_}FYeg  
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附条件认付conditional acceptance k@qn'Zi  
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部分认付partial acceptance   vas