[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。   uXn1 'K<'2  
会计报表statement of account T&6l$1J  
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往来帐目account current "~sW"n(F_  
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现在往来帐||存款额current accout ~vm%6CABM  
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销货帐account sales I|qo+u)  
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共同计算帐项joint account wr$("A(  
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未决帐项outstanding account A8muQuj]~~  
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贷方帐项credit account||creditor account n(1l}TJy  
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借方帐项debit account||debtor account P)Jgs  
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应付帐||应付未付帐account payable xQ f*  
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应收帐||应收未收帐account receivable 0yk]o5a++  
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新交易||新帐new account y6(Z`lx  
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未决帐||老帐old account Vr3Zu{&2  
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现金帐cash account )3cAQ'w  
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流水帐running account sA+ }TNhq  
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暂记帐||未定帐suspense account [:7'?$  
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过期帐||延滞帐overdue account||pastdue account &h}#HS>l  
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杂项帐户sundry account 2R[:]-b  
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详细帐单||明细表detail account p/ ,=OaVU  
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呆帐bad account ]}V<*f  
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会计项目title of account y5vvu>nd  
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会计薄||帐薄account-book G?yLo 'Ulo  
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营业报告书||损益计算表account of budiness||business report %:i7s-0w  
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借贷细帐||交验帐account rendered ]>!K 3kB  
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明细帐account stated s9 mx  
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与…银行开立一户头to open an account with X;$+,&M"  
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与…银行建立交易to keep account with /l3V3B7  
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继续记帐to keep account I{|O "8  
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与…有交易to have an account with XPc^Tq  
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作成会计帐||有往来帐项to make out an account with n9\TO9N  
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清算||清理债务to make up an account <)Dj9' _J  
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清洁帐目||与…停止交易to close ones account with  }FROB/  
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结帐to close an account }rUN_.n4z  
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清理未付款to ask an account||to demand an account h,:m~0gmj  
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结清差额to balance the account with ),%%$G\  
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清算to settle an account||to liquidate an account||to square an account ~7w"nIs<c  
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审查帐目||监查帐目to audit an account +HpA:]#Y  
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检查帐目to examine an account /KaZH
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转入A的帐户to charge the amount to As account z|J_b"u4  
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以计帐方式付款to pay on account )r?}P1J7  
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代理某人||为某人on ones account||on account of one D/gw .XYL  
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为自己计算||独立帐目on ones own account wU36sCo  
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由某人收益并负风险on ones account and risk||for ones account and risk wWP}C D  
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由某人负担for ones account||for account of one Ta0|+IYk<  
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按某人指示||列入某人帐户by order and for account of one B]wk+8SMY.  

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列入5月份帐目for May account &{hL&BLr  
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编入某中帐项下to pass to the account of||to place to the account of SM#]H-3  
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寄出清算书to send in an account||to send in render an account /t57!&  
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支票薄cheque book AT
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支票陈票人cheque drawer <z&/L/bl"  
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持票人cheque holder r'r%w# =`t  
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不记名支票cheque to bearer||bearer cheque {X+3;&@  
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记名支票||认人支票cheque to order ItVWO:x&v  
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到期支票antedated cheque P>C~ i:4n  
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未到期支票postdated cheque w~A{(- dx  
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保付支票certified cheque )gIKH{JYL  
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未获兑现支票，退票returned cheque cWaSn7p!X  
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横线支票crossed cheque pfDc9PMj  
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普通横线general crossing BC#C9|n  
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特别横线special crossing !qh]6%l  
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空白支票blank cheque -`kW&I0  
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失效支票，过期支票stale cheque uK"=i8rs4  
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普通支票open cheque B$fPgW-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !Y0Vid  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }%ojw |  
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支票换现金||兑现to cash a cheque D&&9^t9S  
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清理票款to clear a cheque =vCY?I$P  
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保证兑现to certify a cheque N]Yd9tn{  
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填写支票数额to fill up a cheque 1y@i}<9F  
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支票上划线to cross a cheque 0y'H~(  
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开发支票to make out a cheque wY{-BuXv  
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签发支票，开立支票to draw a cheque||to issue a cheque -n~1C{<  
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透支支票to overdraw a cheque T9 E+\D  
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背书支票to endorse a cheque x*\Y) 9Vgy  
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请付票款||清付票款to pay a cheque||to honour a cheque PFlNo` iO  
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支票退票to dishonour a cheque vFzRg
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拒付支票to refuse a cheque ~f&E7su-6+  
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拒付支票to stop payment of a cheque 4$HhP,gL=  
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提示要求付款to present for payment \"w"$9o6  
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见票即付持票人payable to bearer Y#ap*  
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支付指定人payable to order q<x/Hat)  
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已过期||无效out of date||stale ^lnK$i  
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请给出票人R/D||refer to drawer \}yc`7T:L0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =g7x' kN  
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文字与数字不一致words and figures differ
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支票 B- RjMxX4>  
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时间已过account closed k&M;,e3v6  
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更改处应加盖印章alterations require initials ?>9/#Nv  
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时间已过effects not cleared ~p6 V,Q  
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停止付款payment stopped R3f89  
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支票毁损cheque mutilated #"6Qj'/h  
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汇款||寄钱to remit||to send money etDk35!h~,  
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寄票供取款||支票支付to send a cheque for payment Pjf"CW+A  
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寄款人a remitter sPpH*, (  
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收款人a remittee @}u*|P*  
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国外汇票foreign Bill caR<Kb:;*  
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国内汇票inland Bill GTPHVp&y  
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跟单汇票documentary bill tyDU @M  
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空头汇票accommodation bill 9 RgVK{F  
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原始汇票original bill <]t%8GB2V  
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改写||换新票据renewed bill  :A_@,Q  
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即期汇票sight bill||bill on demand cGzPI+F  
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…days after date||…days after date…日后付款 q'F+OQb1  
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…months after date||…months after date…月后付款 ^ig' bw+WS  
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见票后…日付款…days after sight||…days sight 13=AW  
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见票后…月付款…months after sight||…months sight s?}e^/"v  
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同组票据set of bills ^A/k)x6  
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单张汇票sola of exchange||sole of exchange D2eckLT  
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远期汇票usance bill||bill at usance $k% 2J9O  
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长期汇票long bill hx%v+/  
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短期汇票short bill KwSqKI7]0  
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逾期汇票overdue bill l<LI7Z]A  
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宽限日期days of grace .j0$J \:i  
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电汇telegraphic transfer （T.T） WlC:l  
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邮汇postal order||postal note （Am.）||post office order||money order Fj3a.'  
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本票promissory note （P/N） y 
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押汇负责书||押汇保证书letter of hypothecation k(G^z   
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副保||抵押品||付属担保物collateral security A[{yCn`tM  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance Vv=. -&'  
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单张承兑general acceptance #r\4sVg  
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有条件承兑qualified acceptance *P=VFP  
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附条件认付conditional acceptance ~HsJUro  
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部分认付partial acceptance   u `6:5k