[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&^Iun  
会计报表statement of account 6 B*,Mu4A  
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往来帐目account current vY2^*3\<D  
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现在往来帐||存款额current accout J1"16Uu  
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销货帐account sales a
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共同计算帐项joint account @ ('/NjTZ  
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未决帐项outstanding account x@? Y
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贷方帐项credit account||creditor account !z2KQ 4C  
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借方帐项debit account||debtor account %![3?|8~  
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应付帐||应付未付帐account payable  ,$(a,`s)  
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应收帐||应收未收帐account receivable ;}}k*< Z  
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新交易||新帐new account NM+(ss'  
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未决帐||老帐old account wyB  
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现金帐cash account 5+[ 3@  
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流水帐running account WB5M![  
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暂记帐||未定帐suspense account eS/Au[wS  
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过期帐||延滞帐overdue account||pastdue account ..Bf-)w  
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杂项帐户sundry account s9,Z}]Th  
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详细帐单||明细表detail account 2]cU:j6G  
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呆帐bad account "'~&D/7  
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会计项目title of account 8*^*iEsR  
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会计薄||帐薄account-book (} wMU]!_  
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营业报告书||损益计算表account of budiness||business report Bhk@0\a  
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借贷细帐||交验帐account rendered m8Rt>DY  
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明细帐account stated $:D\yZ,  
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与…银行开立一户头to open an account with 5=Il2  
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与…银行建立交易to keep account with =g$%jM>35  
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继续记帐to keep account \f'=  
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与…有交易to have an account with 2FQT u*p&B  
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作成会计帐||有往来帐项to make out an account with ?~<NyJHN%  
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清算||清理债务to make up an account aa}U87]k  
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清洁帐目||与…停止交易to close ones account with [`'K.-?#  
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结帐to close an account *hh iIiog+  
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清理未付款to ask an account||to demand an account \lK `  
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结清差额to balance the account with 95Q^7oI  
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清算to settle an account||to liquidate an account||to square an account 0B"_St}3D  
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审查帐目||监查帐目to audit an account } wx(P3BHD  
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检查帐目to examine an account "Rn@yZV  
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转入A的帐户to charge the amount to As account u24XuSe$  
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以计帐方式付款to pay on account U "v=XK)!  
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代理某人||为某人on ones account||on account of one # ELYPp]6  
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为自己计算||独立帐目on ones own account @/xdWN!,  
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由某人收益并负风险on ones account and risk||for ones account and risk H=9{|%iS  
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由某人负担for ones account||for account of one v!AfIcEV  
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按某人指示||列入某人帐户by order and for account of one _)6r@fZ.p  
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列入5月份帐目for May account &_' evZ
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编入某中帐项下to pass to the account of||to place to the account of _p<wATv?7t  
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寄出清算书to send in an account||to send in render an account CHDt^(oa!B  
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支票薄cheque book I p|[  
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支票陈票人cheque drawer h]}DMVV]  
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持票人cheque holder (W#^-*$R  
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不记名支票cheque to bearer||bearer cheque $5DlCN  
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记名支票||认人支票cheque to order vZPBjloT!.  
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到期支票antedated cheque 2`Ihrz6  
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未到期支票postdated cheque 5+t$4N+P  
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保付支票certified cheque )!FheoR  
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未获兑现支票，退票returned cheque 3;AJp_;  
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横线支票crossed cheque i;\n\p1  
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普通横线general crossing ,lVQ-qw5  
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特别横线special crossing H;#C NB<e  
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空白支票blank cheque g*!1S  
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失效支票，过期支票stale cheque gL`aLg_  
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普通支票open cheque '=J|IN7WT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WA.c.{w\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *;Za))  
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支票换现金||兑现to cash a cheque B7sBO6Z$J  
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清理票款to clear a cheque P G zwS  
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保证兑现to certify a cheque y( UWh4?t  
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填写支票数额to fill up a cheque tH:?aP*2  
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支票上划线to cross a cheque g[;&_gL  
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开发支票to make out a cheque vzF6e eaD  
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签发支票，开立支票to draw a cheque||to issue a cheque {mLv?"M]  
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透支支票to overdraw a cheque hl2|Ec  
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背书支票to endorse a cheque 0* j\i@  
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请付票款||清付票款to pay a cheque||to honour a cheque %Rf{v5  
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支票退票to dishonour a cheque [=:
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拒付支票to refuse a cheque (e9hp2m  
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拒付支票to stop payment of a cheque (1'sBm7F  
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提示要求付款to present for payment 2]r5e;  
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见票即付持票人payable to bearer L>N)
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支付指定人payable to order buHUBn[3)  
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已过期||无效out of date||stale 5yp  
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请给出票人R/D||refer to drawer HBw0
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RC!T1o~L  
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文字与数字不一致words and figures differ 3>z+3!I z  
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支票 ; d}  
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时间已过account closed eT8h:+k  
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更改处应加盖印章alterations require initials eh3CVgH91;  
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时间已过effects not cleared tNW0 C]  
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停止付款payment stopped td2bL4  
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支票毁损cheque mutilated McU]U9:z  
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汇款||寄钱to remit||to send money glWa?#1  
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寄票供取款||支票支付to send a cheque for payment y#e<]5I  
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寄款人a remitter =7U8`]WA  
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收款人a remittee rjT!S1Hs  
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国外汇票foreign Bill 'I)E.DoF  
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国内汇票inland Bill ~r>
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跟单汇票documentary bill }U7><I  
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空头汇票accommodation bill \~
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原始汇票original bill m/W)IG>  
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改写||换新票据renewed bill N{6Lvq[8  
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即期汇票sight bill||bill on demand 9l:Bum)9  
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…days after date||…days after date…日后付款 O486:tF  
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…months after date||…months after date…月后付款 I 0}+}{M:  
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见票后…日付款…days after sight||…days sight '\X<+Sm'  
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见票后…月付款…months after sight||…months sight k;pTOj  
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同组票据set of bills e&(Di,%:  
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单张汇票sola of exchange||sole of exchange N8| ;X  
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远期汇票usance bill||bill at usance rSVU|O3m;  
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长期汇票long bill ^ cn)eA  
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短期汇票short bill D@(Y.&_  
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逾期汇票overdue bill {
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宽限日期days of grace .4
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电汇telegraphic transfer （T.T） V11Zl{uOl  
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邮汇postal order||postal note （Am.）||post office order||money order D^Bd>Ey4  
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本票promissory note （P/N） hmOhXE[a&  
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押汇负责书||押汇保证书letter of hypothecation [g_Cg=J  
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副保||抵押品||付属担保物collateral security dQR2!yHEq  
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担保书trust receipt||letter of indemnity UD
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承兑||认付acceptance t+k"$zR  
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单张承兑general acceptance \eE0Rnaf-  
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有条件承兑qualified acceptance jYet!
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附条件认付conditional acceptance 0s:MEX6w|  
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部分认付partial acceptance   I.j`h2