[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。   `%S 35x 9  
会计报表statement of account wNc.z*+O"H  
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往来帐目account current
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现在往来帐||存款额current accout Iu"7  
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销货帐account sales [G!#y  
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共同计算帐项joint account \-?0ab3Z  
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未决帐项outstanding account LNNwy:_ !  
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贷方帐项credit account||creditor account gN@|lHbU  
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借方帐项debit account||debtor account ldFR%v>9  

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应付帐||应付未付帐account payable )JrG`CvdU  
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应收帐||应收未收帐account receivable XCyU)[wY  
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新交易||新帐new account $c{fPFe-  
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未决帐||老帐old account JIiS/]KQ  

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现金帐cash account =P
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流水帐running account "Zfm4Nx"  
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暂记帐||未定帐suspense account h/Yxm2  
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过期帐||延滞帐overdue account||pastdue account 7YxVtN  
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杂项帐户sundry account hFo29oN  
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详细帐单||明细表detail account 3G[|4v?[<_  
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呆帐bad account #mU<]O  
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会计项目title of account Wco2i m  
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会计薄||帐薄account-book P-a8S*RRa  
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营业报告书||损益计算表account of budiness||business report P z~jW):E  
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借贷细帐||交验帐account rendered ^r-d.1  
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明细帐account stated +SF
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与…银行开立一户头to open an account with &TY74w*  
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与…银行建立交易to keep account with .;Mb4" 7=  
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继续记帐to keep account z bYv}q  
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与…有交易to have an account with =3c?W&:  
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作成会计帐||有往来帐项to make out an account with (BPO*'   
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清算||清理债务to make up an account 41Z@_J|&  
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清洁帐目||与…停止交易to close ones account with 4P[MkMoC  
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结帐to close an account {QM rgyQE  
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清理未付款to ask an account||to demand an account O_8 SlW0e  
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结清差额to balance the account with O\.^ H/  
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清算to settle an account||to liquidate an account||to square an account ?).;cG:<  
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审查帐目||监查帐目to audit an account 3~T ~Bs  
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检查帐目to examine an account $U*eq[  
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转入A的帐户to charge the amount to As account n"htx|v  
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以计帐方式付款to pay on account D+3?p  

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代理某人||为某人on ones account||on account of one KkZx6A)$u  
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为自己计算||独立帐目on ones own account ^[7Mp  
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由某人收益并负风险on ones account and risk||for ones account and risk H7X-\K 1w  
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由某人负担for ones account||for account of one %*gf_GeM  
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按某人指示||列入某人帐户by order and for account of one TN0KS]^A3  
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列入5月份帐目for May account yl-:9|LT  
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编入某中帐项下to pass to the account of||to place to the account of u(f  
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寄出清算书to send in an account||to send in render an account #3rS{4[  
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支票薄cheque book ~qgh
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支票陈票人cheque drawer ]rlZP1".  
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持票人cheque holder !J7`frv"(  
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不记名支票cheque to bearer||bearer cheque E`fG9:6l]  
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记名支票||认人支票cheque to order DhM=
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到期支票antedated cheque :'p)xw4K|  
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未到期支票postdated cheque ]\M{Abqd{  
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保付支票certified cheque eGEwXza 4  
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未获兑现支票，退票returned cheque 9kD#'BxC  
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横线支票crossed cheque ]K(a32VCH  
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普通横线general crossing HJl?@&l/  
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特别横线special crossing #&|"t<}  
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空白支票blank cheque p cLKE ZK  
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失效支票，过期支票stale cheque ; <FAcR  
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普通支票open cheque H1-DK+Q:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :I#.d7`uk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;2kQ)Bq"  
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支票换现金||兑现to cash a cheque nFni1cCD  
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清理票款to clear a cheque _f!ko<52  
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保证兑现to certify a cheque WoXAOj%iW  
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填写支票数额to fill up a cheque vJ0v6\  
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支票上划线to cross a cheque <);j5)/  
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开发支票to make out a cheque 7Ydqg&  
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签发支票，开立支票to draw a cheque||to issue a cheque 6`9QGi,)  
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透支支票to overdraw a cheque -F`gRAr-  
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背书支票to endorse a cheque Rs<S}oeLn  
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请付票款||清付票款to pay a cheque||to honour a cheque ,JH*l:
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支票退票to dishonour a cheque uEPm[o yX  
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拒付支票to refuse a cheque wOUCe#P|r  
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拒付支票to stop payment of a cheque CEk[&39"  
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提示要求付款to present for payment "QfF]/:  
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见票即付持票人payable to bearer #~*v*F~3  
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支付指定人payable to order 6wiuNGZb  
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已过期||无效out of date||stale W[!bF'-10  
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请给出票人R/D||refer to drawer Wi)N/^;n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z_<Wr7D  
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文字与数字不一致words and figures differ mX SLH'  
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支票 nNM)rW  
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时间已过account closed bir tA{q  
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更改处应加盖印章alterations require initials ?IG+U TI  
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时间已过effects not cleared N'5!4JUI  
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停止付款payment stopped < uzDuBN  
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支票毁损cheque mutilated _1Iw"K49Qx  
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汇款||寄钱to remit||to send money Q_R&+@ju  
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寄票供取款||支票支付to send a cheque for payment @xtfm.}  
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寄款人a remitter 5SY(:!  
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收款人a remittee ~lLI q!!\  
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国外汇票foreign Bill UYb:q  
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国内汇票inland Bill F\;G'dm  
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跟单汇票documentary bill V"@]PI pr  
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空头汇票accommodation bill r6`v-TY(/  
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原始汇票original bill ^J]~&.l  
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改写||换新票据renewed bill X)|b_3Z  
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即期汇票sight bill||bill on demand gG^K\+S  
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…days after date||…days after date…日后付款 !;^sIoRPV  
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…months after date||…months after date…月后付款 ,tZWPF-  
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见票后…日付款…days after sight||…days sight e
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见票后…月付款…months after sight||…months sight R;gN^Yjk:  
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同组票据set of bills wvum7K{tI  
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单张汇票sola of exchange||sole of exchange C&b^TLe  

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远期汇票usance bill||bill at usance *wcb5p  
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长期汇票long bill %Uj7g>  
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短期汇票short bill Np=IZnpt  
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逾期汇票overdue bill 7RQ.oe e  
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宽限日期days of grace Ly1V@  
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电汇telegraphic transfer （T.T） 3VZeUOxY\W  
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邮汇postal order||postal note （Am.）||post office order||money order x}t,v
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本票promissory note （P/N） <<}t&qE%2%  
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押汇负责书||押汇保证书letter of hypothecation EY=`/~|c  
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副保||抵押品||付属担保物collateral security R#OVJ(
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担保书trust receipt||letter of indemnity dHp(U :)  
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承兑||认付acceptance f;1DhAS  
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单张承兑general acceptance @Sb 86Ee  
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有条件承兑qualified acceptance !QK~l  
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附条件认付conditional acceptance ^fVLM>p<;  
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部分认付partial acceptance   @]$qJFXx