[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。   =;{v
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会计报表statement of account / Xi:k  
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往来帐目account current .cA
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现在往来帐||存款额current accout '}c0:,5  
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销货帐account sales j0sR]i  
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共同计算帐项joint account `xkJ.,#Io  
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未决帐项outstanding account Z94D<X"  
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贷方帐项credit account||creditor account 9VIsLk54^  
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借方帐项debit account||debtor account }6eWdm!B  
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应付帐||应付未付帐account payable F1?@tcr'  
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应收帐||应收未收帐account receivable #(CI/7 -  
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新交易||新帐new account T:wd3^.CG  
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未决帐||老帐old account <H)h+?&~d  
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现金帐cash account R^dAwt`.D  
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流水帐running account n7X3aoVV  
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暂记帐||未定帐suspense account @<}, -u  
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过期帐||延滞帐overdue account||pastdue account GC$Hp!H  
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杂项帐户sundry account 6P?   
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详细帐单||明细表detail account ^7TM.lE  
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呆帐bad account l4hC>q$T  
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会计项目title of account Gnj|y?'  
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会计薄||帐薄account-book <G\q/!@_  
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营业报告书||损益计算表account of budiness||business report U $X"W'  
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借贷细帐||交验帐account rendered bb+-R_3Kd  
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明细帐account stated 5R/k -h^`  
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与…银行开立一户头to open an account with MY4cMMjp~  
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与…银行建立交易to keep account with K.",=\53  
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继续记帐to keep account R4]t
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与…有交易to have an account with 4nXS}bWf  
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作成会计帐||有往来帐项to make out an account with go@UE2qw  
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清算||清理债务to make up an account tl (2=\  
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清洁帐目||与…停止交易to close ones account with jY('?3  
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结帐to close an account -shS?kV  
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清理未付款to ask an account||to demand an account *}-X '_  
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结清差额to balance the account with hJ (Q^Z  
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清算to settle an account||to liquidate an account||to square an account _[<R<&jG  
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审查帐目||监查帐目to audit an account zcF~6-aQ  
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检查帐目to examine an account 3 {LXx  
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转入A的帐户to charge the amount to As account WS/^WxRY  
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以计帐方式付款to pay on account ig4wwd@|  
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代理某人||为某人on ones account||on account of one F[<EXL Q  
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为自己计算||独立帐目on ones own account L$=@j_V2  
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由某人收益并负风险on ones account and risk||for ones account and risk es]\xw  
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由某人负担for ones account||for account of one ~=h]r/b< U  
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按某人指示||列入某人帐户by order and for account of one 8 !Pk1P  
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列入5月份帐目for May account [HI&>dm=$  
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编入某中帐项下to pass to the account of||to place to the account of )67_yHW  
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寄出清算书to send in an account||to send in render an account )A:2
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支票薄cheque book .281;] =  
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支票陈票人cheque drawer Zx,R6@l  
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持票人cheque holder 4d4le  
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不记名支票cheque to bearer||bearer cheque 2  *IF  
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记名支票||认人支票cheque to order "u5Hm ^H  
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到期支票antedated cheque Zs<}{`-  
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未到期支票postdated cheque 4b=hFwr[?  
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保付支票certified cheque ]vJZ v"ACn  
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未获兑现支票，退票returned cheque yaD<jc(O  
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横线支票crossed cheque Ou</{l /  
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普通横线general crossing \}xK$$f2,  
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特别横线special crossing dQ?4@  
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空白支票blank cheque v1<gNb)`  
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失效支票，过期支票stale cheque 3Yf%M66t  
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普通支票open cheque ~E-
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &[,g`S0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =2uE\6Fl,  
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支票换现金||兑现to cash a cheque ^;+lsEW  
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清理票款to clear a cheque W"Hjn/xSS  
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保证兑现to certify a cheque b9ysxuUdS  
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填写支票数额to fill up a cheque HX\@Qws  
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支票上划线to cross a cheque S+>&O3m  
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开发支票to make out a cheque vE/g{~[5  
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签发支票，开立支票to draw a cheque||to issue a cheque .vNfbYH(  
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透支支票to overdraw a cheque 'KpCPOhfR  
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背书支票to endorse a cheque d=WC1"  
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请付票款||清付票款to pay a cheque||to honour a cheque n>>hfxv(O!  
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支票退票to dishonour a cheque X +;Q=  
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拒付支票to refuse a cheque acB,u&  
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拒付支票to stop payment of a cheque ~c ;7me.  
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提示要求付款to present for payment pTUsdao^,  
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见票即付持票人payable to bearer NF0IF#;a  
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支付指定人payable to order Wr`=P,  
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已过期||无效out of date||stale ;knSn$  
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请给出票人R/D||refer to drawer 5gF}7D@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {0QD-b o  
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文字与数字不一致words and figures differ ""Drf=]  
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支票 3I:DL#f  
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时间已过account closed "4g1I<  
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更改处应加盖印章alterations require initials VmBLNM?  
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时间已过effects not cleared 8H;TPa  
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停止付款payment stopped k%In   
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支票毁损cheque mutilated 7Fy^K;V"  
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汇款||寄钱to remit||to send money =[1W.Zt  
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寄票供取款||支票支付to send a cheque for payment gLpWfT29V  
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寄款人a remitter 0-|1}/{4  
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收款人a remittee snEkei|0  
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国外汇票foreign Bill DJn>. Gd  
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国内汇票inland Bill Nc"h8p?  
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跟单汇票documentary bill /(}V!0\?  
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空头汇票accommodation bill Y7{|EI+@  
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原始汇票original bill 2l!"OiB.P  
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改写||换新票据renewed bill r+lY9l  
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即期汇票sight bill||bill on demand \`XJz{Lm]  
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…days after date||…days after date…日后付款 u>(Q& 25  
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…months after date||…months after date…月后付款 PO}Q8Q3  
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见票后…日付款…days after sight||…days sight c:$:j,i}  
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见票后…月付款…months after sight||…months sight \hq8/6=4s  
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同组票据set of bills B!N807  
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单张汇票sola of exchange||sole of exchange 3jn@ [ m  
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远期汇票usance bill||bill at usance QO?ha'Sl  
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长期汇票long bill /Z
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短期汇票short bill %F4Q|  
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逾期汇票overdue bill >4VU  
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宽限日期days of grace %%Kg'{-:  
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电汇telegraphic transfer （T.T） IL=v[)en4  
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邮汇postal order||postal note （Am.）||post office order||money order pd;-z  
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本票promissory note （P/N） ^hHeH:@  
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押汇负责书||押汇保证书letter of hypothecation d-<y'GYw  
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副保||抵押品||付属担保物collateral security )e2IT*7  
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担保书trust receipt||letter of indemnity #rpqt{ml  
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承兑||认付acceptance *D{/p/|[  
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单张承兑general acceptance cORMR!  
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有条件承兑qualified acceptance BXo|CITso  
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附条件认付conditional acceptance ~0-764%  
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部分认付partial acceptance   bVeTseAG