[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。   6pSRum  
会计报表statement of account F'fM?!(  
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往来帐目account current  z, :+Oc  
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现在往来帐||存款额current accout ?m`R%>X"  
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销货帐account sales NN?Bi=&9  
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共同计算帐项joint account bkJn}Al;  
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未决帐项outstanding account
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贷方帐项credit account||creditor account =rE`ib  
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借方帐项debit account||debtor account fte!Ll'  
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应付帐||应付未付帐account payable .T[!!z#^  
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应收帐||应收未收帐account receivable EC:x,i  
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新交易||新帐new account VbY>l' rY  
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未决帐||老帐old account 4B%5-VQ  
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现金帐cash account ~Y}Z4" o  
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流水帐running account 0n=9TmE  
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暂记帐||未定帐suspense account M2;(+8 b  
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过期帐||延滞帐overdue account||pastdue account KX=:)%+  
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杂项帐户sundry account !ktA"Jx  
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详细帐单||明细表detail account 8[{0X4y3  
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呆帐bad account ct|'I]nB.h  
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会计项目title of account N!4xP.Ps  
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会计薄||帐薄account-book %<#$:Qb.  
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营业报告书||损益计算表account of budiness||business report 8b#Yd  
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借贷细帐||交验帐account rendered IUBps0.T\  
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明细帐account stated [HZCnO|N  
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与…银行开立一户头to open an account with 4Hd@U&E  
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与…银行建立交易to keep account with <raqp Oo&  
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继续记帐to keep account b-=[(]_$h  
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与…有交易to have an account with 8GAQVe^$-  
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作成会计帐||有往来帐项to make out an account with p<nBS"/  
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清算||清理债务to make up an account JFk|Uqs(  
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清洁帐目||与…停止交易to close ones account with (7#lN  
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结帐to close an account =y( YMWGS  
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清理未付款to ask an account||to demand an account 5J#gJFA  
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结清差额to balance the account with *b l{F
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清算to settle an account||to liquidate an account||to square an account ={0{X9t?'j  
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审查帐目||监查帐目to audit an account B148wh#r  
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检查帐目to examine an account 10a*7 L  
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转入A的帐户to charge the amount to As account qtwmTT)  
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以计帐方式付款to pay on account :DpK{$eCb  
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代理某人||为某人on ones account||on account of one g]Ny?61  
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为自己计算||独立帐目on ones own account A2bV[+Q
 
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由某人收益并负风险on ones account and risk||for ones account and risk ({b/J0<@D  
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由某人负担for ones account||for account of one AG0x)  
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按某人指示||列入某人帐户by order and for account of one }}2hI`   
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列入5月份帐目for May account (_<n
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编入某中帐项下to pass to the account of||to place to the account of NFPkK?+  
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寄出清算书to send in an account||to send in render an account 2yc\A3ft#  
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支票薄cheque book ~epkRO="  
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支票陈票人cheque drawer ~vS.Dr  
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持票人cheque holder M-t 9zT  
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不记名支票cheque to bearer||bearer cheque ^2tCDm5  
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记名支票||认人支票cheque to order ^1}}-9q  
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到期支票antedated cheque -0lpsF  
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未到期支票postdated cheque k?1cxY s  
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保付支票certified cheque 6]na#<  
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未获兑现支票，退票returned cheque 2qw~hWX  
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横线支票crossed cheque {P(IA2J'S  
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普通横线general crossing si0jXue~j\  
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特别横线special crossing )";g*4R[  
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空白支票blank cheque :@19,.L  
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失效支票，过期支票stale cheque )=ZWn,ZB  
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普通支票open cheque =@&]PYv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (Kv[~W7lb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges og!Uq]U/y  
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支票换现金||兑现to cash a cheque ``K.4sG  
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清理票款to clear a cheque YjoN:z`b  
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保证兑现to certify a cheque Dm"GCV  
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填写支票数额to fill up a cheque zf4@:GM`  
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支票上划线to cross a cheque ] +Lle S5  
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开发支票to make out a cheque ZS4lb=)G  
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签发支票，开立支票to draw a cheque||to issue a cheque uF+if`?  
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透支支票to overdraw a cheque Q+U}  
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背书支票to endorse a cheque `sAz1/N  
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请付票款||清付票款to pay a cheque||to honour a cheque |nk&ir6  
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支票退票to dishonour a cheque _O Tqm5_  
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拒付支票to refuse a cheque np}F [v  
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拒付支票to stop payment of a cheque ^
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提示要求付款to present for payment h3$.` >l  
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见票即付持票人payable to bearer Z$ {I4a  
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支付指定人payable to order (%ra~s?  
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已过期||无效out of date||stale m646|G5  
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请给出票人R/D||refer to drawer 6UXa 5t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U$@p"F@P  
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文字与数字不一致words and figures differ *lRP ZN  
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支票 $=uyZTYF)}  
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时间已过account closed R,-y  
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更改处应加盖印章alterations require initials O'{UAb+-  
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时间已过effects not cleared 4SIi<cS0  
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停止付款payment stopped %p6"Sg*  
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支票毁损cheque mutilated 'yxRz5  
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汇款||寄钱to remit||to send money /( % Q  
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寄票供取款||支票支付to send a cheque for payment ]BGWJ
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寄款人a remitter YzJ\< tkp  
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收款人a remittee @ de_|*c  
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国外汇票foreign Bill i lk\&J~I  
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国内汇票inland Bill n:d]Z2
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跟单汇票documentary bill .|`JS?L[  
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空头汇票accommodation bill :#W40rUb  
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原始汇票original bill '7AlE!7%  
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改写||换新票据renewed bill j
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即期汇票sight bill||bill on demand 6Yhd
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…days after date||…days after date…日后付款 \|9@*]6:  
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…months after date||…months after date…月后付款 <>JN&#3?  
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见票后…日付款…days after sight||…days sight 5u +U^D  
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见票后…月付款…months after sight||…months sight xG:eS:iT  
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同组票据set of bills +-tv NX%IJ  
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单张汇票sola of exchange||sole of exchange KwGk8$ U  
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远期汇票usance bill||bill at usance umPd+5i  
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长期汇票long bill [vMksHk4  
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短期汇票short bill WJH-~,u  
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逾期汇票overdue bill n0|oV
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宽限日期days of grace
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电汇telegraphic transfer （T.T） nnr g^F  
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邮汇postal order||postal note （Am.）||post office order||money order Vl=!^T}l+  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation po J7q (  
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副保||抵押品||付属担保物collateral security &f12Q&jY7  
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担保书trust receipt||letter of indemnity s?qRy 2  
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承兑||认付acceptance LOm*=MVex  
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单张承兑general acceptance
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有条件承兑qualified acceptance &x~&]  
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附条件认付conditional acceptance 7Jm&z/  
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部分认付partial acceptance   NO(^P+s