[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。   dCc"Qr[k  
会计报表statement of account T ;!: A  
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往来帐目account current cetHpU,  
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现在往来帐||存款额current accout %EV\nwn6  
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销货帐account sales 9BR/zQ2  
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共同计算帐项joint account '^mCLfo0}  
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未决帐项outstanding account 4f~ c#0?  
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贷方帐项credit account||creditor account 2-G6I92d  
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借方帐项debit account||debtor account 0nOkQVMk>  
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应付帐||应付未付帐account payable I'h|7y\  
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应收帐||应收未收帐account receivable Y9<N#h#  
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新交易||新帐new account ^+J3E4  
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未决帐||老帐old account WMi
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现金帐cash account 1 lZRi-P  
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流水帐running account xcHuH-}  
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暂记帐||未定帐suspense account y1qJ  
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过期帐||延滞帐overdue account||pastdue account \8^c"%v,:  
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杂项帐户sundry account Ht,+KbB  
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详细帐单||明细表detail account a(#aEbN?d  
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呆帐bad account +tCNJ<S@l$  
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会计项目title of account 4:0y\M5u  
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会计薄||帐薄account-book &:?2IAe  
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营业报告书||损益计算表account of budiness||business report 7x''V5*j  
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借贷细帐||交验帐account rendered E[a|.lnV  
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明细帐account stated <$@*'i^7Ez  
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与…银行开立一户头to open an account with p*C|kEqk  
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与…银行建立交易to keep account with sNHxUI  
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继续记帐to keep account %f1>cO9[  
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与…有交易to have an account with d1BE;9*/7  
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作成会计帐||有往来帐项to make out an account with 13aj fH  
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清算||清理债务to make up an account srQ]TYH ,  
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清洁帐目||与…停止交易to close ones account with {,+MaH  
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结帐to close an account D^)?*(  
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清理未付款to ask an account||to demand an account \'CA:9V}  
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结清差额to balance the account with !hjA   
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清算to settle an account||to liquidate an account||to square an account N~|Z@pU"  
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审查帐目||监查帐目to audit an account )skz_a}]8  
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检查帐目to examine an account <O0
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转入A的帐户to charge the amount to As account 2rx z<ck(  
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以计帐方式付款to pay on account 7yQw$zG,Iz  
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代理某人||为某人on ones account||on account of one eX'U d%  
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为自己计算||独立帐目on ones own account k~*%Z!V}C  
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由某人收益并负风险on ones account and risk||for ones account and risk x c]#8K  
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由某人负担for ones account||for account of one a}Z+"D  
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按某人指示||列入某人帐户by order and for account of one ERy=lP~gV  
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列入5月份帐目for May account s
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编入某中帐项下to pass to the account of||to place to the account of On|b-  
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寄出清算书to send in an account||to send in render an account wXtp(YwlH  
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支票薄cheque book ~1{ppc+  
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支票陈票人cheque drawer
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持票人cheque holder W>5[_d  
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不记名支票cheque to bearer||bearer cheque +I?k8',pi  
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记名支票||认人支票cheque to order ujzfy  
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到期支票antedated cheque |#s
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未到期支票postdated cheque 6']Hm M  
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保付支票certified cheque QZtQogNy#  
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未获兑现支票，退票returned cheque NSBcYObX  
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横线支票crossed cheque G[`1Yw$  
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普通横线general crossing 0{g*\W*+~  
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特别横线special crossing l#`G4Vf  
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空白支票blank cheque 4l+!Z,b  
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失效支票，过期支票stale cheque ,zltNbu\.(  
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普通支票open cheque 7jgj;%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xbm%+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #3QPcoxa  
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支票换现金||兑现to cash a cheque ;~EQS.Qp  
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清理票款to clear a cheque L%T(H<G  
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保证兑现to certify a cheque njF$1? )sq  
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填写支票数额to fill up a cheque Gv_~@
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支票上划线to cross a cheque rG}e\ziKuj  
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开发支票to make out a cheque Lwr's'ao.  
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签发支票，开立支票to draw a cheque||to issue a cheque U!aM63F3  
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透支支票to overdraw a cheque L"qJZU  
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背书支票to endorse a cheque P:"R;YCvE  
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请付票款||清付票款to pay a cheque||to honour a cheque wq$$. .E  
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支票退票to dishonour a cheque >}+{;d  
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拒付支票to refuse a cheque U?*zb  
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拒付支票to stop payment of a cheque ye^x>a['  
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提示要求付款to present for payment o,*m,Qc  
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见票即付持票人payable to bearer ~}.C*;J  
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支付指定人payable to order D+]mKPB  
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已过期||无效out of date||stale \p4*Q}t  
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请给出票人R/D||refer to drawer T3wTMbZ!VK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [vi =^  
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文字与数字不一致words and figures differ #{6VdWZ  
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支票 G*=HjLmZg  
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时间已过account closed $DDO9  
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更改处应加盖印章alterations require initials &lzY"Y*hA0  
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时间已过effects not cleared CEj_{uf|  
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停止付款payment stopped rCo}^M4Pb  
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支票毁损cheque mutilated _N5pxe `  
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汇款||寄钱to remit||to send money |E6Thvl$  
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寄票供取款||支票支付to send a cheque for payment Ja1`S+  
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寄款人a remitter @0@WklA JA  
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收款人a remittee $bhI2%_`M  
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国外汇票foreign Bill c6jVx_
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国内汇票inland Bill ce$[H}rDB  
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跟单汇票documentary bill 26}3  
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空头汇票accommodation bill n:a~=^IV  
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原始汇票original bill OeGLMDw  
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改写||换新票据renewed bill ydVDjE Y  
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即期汇票sight bill||bill on demand ~zZOogM<  
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…days after date||…days after date…日后付款 [zl4"|_`  
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…months after date||…months after date…月后付款 Ne;0fkO  
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见票后…日付款…days after sight||…days sight rosD)]I7  
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见票后…月付款…months after sight||…months sight ;Y8>?  
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同组票据set of bills s;l"'6:_  
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单张汇票sola of exchange||sole of exchange _KtV`bF  
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远期汇票usance bill||bill at usance }
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长期汇票long bill ,cS_687o  
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短期汇票short bill G=Lg5`3;,  
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逾期汇票overdue bill Qc!3y>Y=_  
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宽限日期days of grace `'5vkO>  
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电汇telegraphic transfer （T.T） t,r:='  
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邮汇postal order||postal note （Am.）||post office order||money order RL\?i~'KH  
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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 UU[z\^w| E  
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副保||抵押品||付属担保物collateral security B/;'D7i|S  
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担保书trust receipt||letter of indemnity RjgJIVm(  
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承兑||认付acceptance u^JsKG+,:  
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单张承兑general acceptance dkDPze9l  
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有条件承兑qualified acceptance PXJ7Ek*/  
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附条件认付conditional acceptance tk=S4/VWv  
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部分认付partial acceptance   ^eO/?D8~h