[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。   KdOh'OrT9.  
会计报表statement of account H 9Y2n 0  
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往来帐目account current YM
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现在往来帐||存款额current accout p@?7^nIR*u  
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销货帐account sales Q vv\+Jp^  
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共同计算帐项joint account 8iMF8\  
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未决帐项outstanding account u @{E{  

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贷方帐项credit account||creditor account V,>+G6e  
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借方帐项debit account||debtor account Zi 2o  
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应付帐||应付未付帐account payable L*zbike  
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应收帐||应收未收帐account receivable j2RRSz&9  
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新交易||新帐new account t9G}Yd[T  
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未决帐||老帐old account `d75@0:  
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现金帐cash account 54<6Dy f  
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流水帐running account 7SBM ^r
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暂记帐||未定帐suspense account q.-y)C) ;  
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过期帐||延滞帐overdue account||pastdue account .2e1S{9  
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杂项帐户sundry account >B0D/:R9  
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详细帐单||明细表detail account ,*7H|de7  
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呆帐bad account !/947Rn  
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会计项目title of account z/S,+!|z  
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会计薄||帐薄account-book )!cI |tovs  
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营业报告书||损益计算表account of budiness||business report Y&s2C%jT  
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借贷细帐||交验帐account rendered 6^sHgYR  
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明细帐account stated 4YLs^1'TG0  
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与…银行开立一户头to open an account with 1~'_K9eE  
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与…银行建立交易to keep account with Tw//!rpG  
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继续记帐to keep account t}Ss=0dJO  
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与…有交易to have an account with t+Z`n(>  
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作成会计帐||有往来帐项to make out an account with }E;F)=E  
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清算||清理债务to make up an account Q2/.6O8  
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清洁帐目||与…停止交易to close ones account with . uR M{Bs  
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结帐to close an account m&IsDAn  
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清理未付款to ask an account||to demand an account NP/>H9Q2%  
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结清差额to balance the account with \k@Z7+&7  
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清算to settle an account||to liquidate an account||to square an account }"zC >eX&  
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审查帐目||监查帐目to audit an account f:xWu-  
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检查帐目to examine an account 8LJ{i%  
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转入A的帐户to charge the amount to As account b |7ja_  
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以计帐方式付款to pay on account R$m`Z+/@  
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代理某人||为某人on ones account||on account of one ^#e~g/  
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为自己计算||独立帐目on ones own account xh0xSqDM  
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由某人收益并负风险on ones account and risk||for ones account and risk #c Kqnk  
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由某人负担for ones account||for account of one SKXD^OH  
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按某人指示||列入某人帐户by order and for account of one 4TRG.$2[  
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列入5月份帐目for May account `/Y+1 aD  
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编入某中帐项下to pass to the account of||to place to the account of S~ F`  
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寄出清算书to send in an account||to send in render an account ,&]MOe4@>  
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支票薄cheque book p25Fn`
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支票陈票人cheque drawer 8cVzFFQP  
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持票人cheque holder F $yO  
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不记名支票cheque to bearer||bearer cheque >Da~Q WW|  
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记名支票||认人支票cheque to order %XRN]tsu  
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到期支票antedated cheque t[C1z  
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未到期支票postdated cheque G=d(*+& B  
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保付支票certified cheque clDHTj=~  
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未获兑现支票，退票returned cheque lAA SV{s{  
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横线支票crossed cheque y{ =NP  
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普通横线general crossing EESN\_{~.  
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特别横线special crossing wD9a#AgEd  
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空白支票blank cheque %FA@)?~  
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失效支票，过期支票stale cheque ]|Zb\{  
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普通支票open cheque -T_\f?V8 8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E_:QSy5G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _m'ysC jA  
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支票换现金||兑现to cash a cheque cf;Ht^M\  
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清理票款to clear a cheque h4`9Cfrq,  
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保证兑现to certify a cheque +;gsRhWk  
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填写支票数额to fill up a cheque 8;zDg$(  
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支票上划线to cross a cheque v\A.Tyy  
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开发支票to make out a cheque Zf:]Gq1  
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签发支票，开立支票to draw a cheque||to issue a cheque \{v,6JC  
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透支支票to overdraw a cheque Q7a(P  
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背书支票to endorse a cheque w|Q
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请付票款||清付票款to pay a cheque||to honour a cheque uqZ3Hyb  
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支票退票to dishonour a cheque \E hr@g  

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拒付支票to refuse a cheque Y!n'" *J>  
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拒付支票to stop payment of a cheque 8/q*o>[?  
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提示要求付款to present for payment e,Zv]Cym  
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见票即付持票人payable to bearer e
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支付指定人payable to order 9dYOH)f  
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已过期||无效out of date||stale az bUc4M  
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请给出票人R/D||refer to drawer B;c=eMw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0UjyMEiK  
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文字与数字不一致words and figures differ M6x;BjrV  
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支票 y`+<X{V5L  
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时间已过account closed \S5V}!_  
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更改处应加盖印章alterations require initials LOt#1Qv  
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时间已过effects not cleared |nfH-JytV  
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停止付款payment stopped >oB ?  
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支票毁损cheque mutilated EK.c+Or,  
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汇款||寄钱to remit||to send money :.C)7( 8S  
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寄票供取款||支票支付to send a cheque for payment %pM :{Z  
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寄款人a remitter 2/UI>@By  
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收款人a remittee wsna5D6i  
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国外汇票foreign Bill Q=MCMe  
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国内汇票inland Bill b^@`uDb6  
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跟单汇票documentary bill ~4}*D
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空头汇票accommodation bill F9ZOSL 8Q  
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原始汇票original bill ;e`D#k
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改写||换新票据renewed bill cob9h j#&7  
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即期汇票sight bill||bill on demand W ??;4  
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…days after date||…days after date…日后付款 KE } o  
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…months after date||…months after date…月后付款 \H"/2o%l")  
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见票后…日付款…days after sight||…days sight ~2;&pZ$  
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见票后…月付款…months after sight||…months sight PaU@T!v  
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同组票据set of bills l7=$4As/hI  
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单张汇票sola of exchange||sole of exchange r!-L`
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远期汇票usance bill||bill at usance #lLn='
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长期汇票long bill :&\E\9  
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短期汇票short bill }]Z,\lA  
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逾期汇票overdue bill &].1[&M]  
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宽限日期days of grace o@Cn
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电汇telegraphic transfer （T.T） 6:7:NIl:  
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邮汇postal order||postal note （Am.）||post office order||money order wft:eQ  
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本票promissory note （P/N） +{l3#Y  
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押汇负责书||押汇保证书letter of hypothecation E6KBpQcd[
 

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副保||抵押品||付属担保物collateral security u/c~PxC  
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担保书trust receipt||letter of indemnity ef1N#z%gt  
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承兑||认付acceptance -u
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单张承兑general acceptance 5a/ A_..+I  
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有条件承兑qualified acceptance '_yk_[/  
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附条件认付conditional acceptance ~.y4 ,-  
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部分认付partial acceptance   whp\*]8