[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。   }}<z/zN&^  
会计报表statement of account ]LM-@G+Jz  
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往来帐目account current Tyck/ EO  
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现在往来帐||存款额current accout &ot/nQQ  
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销货帐account sales KI+VXH}Y5{  
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共同计算帐项joint account @/1w4'M  
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未决帐项outstanding account ,\@O(; mF  
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贷方帐项credit account||creditor account x L" |)A =  
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借方帐项debit account||debtor account ?y!E-&  
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应付帐||应付未付帐account payable ERN>
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应收帐||应收未收帐account receivable &/Q0  
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新交易||新帐new account H8On<C=  
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未决帐||老帐old account _hk.2FV:3m  
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现金帐cash account f^.AD-  
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流水帐running account 3F
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暂记帐||未定帐suspense account z.I9wQ]X[  
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过期帐||延滞帐overdue account||pastdue account "^]cQ"A  
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杂项帐户sundry account Jtk|w[4L  
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详细帐单||明细表detail account yT,.z 0  
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呆帐bad account qm8&*UuKJ  
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会计项目title of account {
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会计薄||帐薄account-book a0ObBe'
  
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营业报告书||损益计算表account of budiness||business report }-6)gWe  
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借贷细帐||交验帐account rendered & J2M1z%  
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明细帐account stated 7F{3*`/6  
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与…银行开立一户头to open an account with SrK)t.oK  
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与…银行建立交易to keep account with Aw5 HF34J  
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继续记帐to keep account  _ "VkGG  
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与…有交易to have an account with  VQS~\:1  
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作成会计帐||有往来帐项to make out an account with j+,d^!  
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清算||清理债务to make up an account 1BpiV-]=  
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清洁帐目||与…停止交易to close ones account with ?}U(3  
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结帐to close an account n+A?"`6*#  
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清理未付款to ask an account||to demand an account Dw<bn<e-  
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结清差额to balance the account with [J4gH^Z_  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account Pu*6"}#~  
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检查帐目to examine an account 6MT1$7|P&x  
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转入A的帐户to charge the amount to As account \b?" b  
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以计帐方式付款to pay on account ; Q3n
  
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代理某人||为某人on ones account||on account of one !y@NAa0  
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为自己计算||独立帐目on ones own account Af'" 6BS  
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由某人收益并负风险on ones account and risk||for ones account and risk gT0BkwIV  
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由某人负担for ones account||for account of one > dI LF  
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按某人指示||列入某人帐户by order and for account of one ;>?rP88t  
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列入5月份帐目for May account ,!Z
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account QLEKsX7p>  
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支票薄cheque book beRVD>T  
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支票陈票人cheque drawer 52 fA/sx  
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持票人cheque holder zF8dKFE~  
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不记名支票cheque to bearer||bearer cheque +eyc`J  
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记名支票||认人支票cheque to order K1r#8Q!t  
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到期支票antedated cheque tiB_a}5IB  
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未到期支票postdated cheque  FT#8L  
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保付支票certified cheque M=FxB;v  
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未获兑现支票，退票returned cheque NdtB1b  
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横线支票crossed cheque !%^^\,  
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普通横线general crossing -fwo
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特别横线special crossing $@^pAP   
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空白支票blank cheque OMWbZ>jB  
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失效支票，过期支票stale cheque ?u/@PR\D   
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普通支票open cheque i@P)a'W_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .z)%)PVV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 56+s~hG  
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支票换现金||兑现to cash a cheque ;i Fz?d3;  
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清理票款to clear a cheque W%T>SpFl  
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保证兑现to certify a cheque HG+%HUO$  
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填写支票数额to fill up a cheque u=/{cOJI6  
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支票上划线to cross a cheque S{;sUGcu  
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开发支票to make out a cheque V n*  
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签发支票，开立支票to draw a cheque||to issue a cheque S S$[VV  
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透支支票to overdraw a cheque f!s=(H;  
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背书支票to endorse a cheque ~(Q)"s\1I  
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请付票款||清付票款to pay a cheque||to honour a cheque t^6dzrF  
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支票退票to dishonour a cheque P8>~c9$I  
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拒付支票to refuse a cheque $u9K+>.  
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拒付支票to stop payment of a cheque $Hj.{;eC/k  
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提示要求付款to present for payment p4'G$]#  
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见票即付持票人payable to bearer ?)u@Rf9>  
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支付指定人payable to order R:#k%}W  
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已过期||无效out of date||stale 6"~P/\jP  
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请给出票人R/D||refer to drawer UPG9)aF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;*:Pw?'  
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文字与数字不一致words and figures differ dvt9u9Vg=  
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支票 _Em.
 
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时间已过account closed v 8$>rwB  
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更改处应加盖印章alterations require initials ~ xft  
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时间已过effects not cleared &N
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停止付款payment stopped \}p6v}  
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支票毁损cheque mutilated ?e,pN,4  
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汇款||寄钱to remit||to send money Xq
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寄票供取款||支票支付to send a cheque for payment eS<lwA_  
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寄款人a remitter V&Xe!S  
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收款人a remittee L"{JRbh[  
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国外汇票foreign Bill 1DvR[Lx%  
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国内汇票inland Bill YEj8S5"Su\  
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跟单汇票documentary bill ? P( ZA  
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空头汇票accommodation bill WnGGo'
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原始汇票original bill J,AR5@)1  
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改写||换新票据renewed bill /ew Ukc8,  
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即期汇票sight bill||bill on demand {6~l$  
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…days after date||…days after date…日后付款 AKRTB
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…months after date||…months after date…月后付款 9Iz%ht  
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见票后…日付款…days after sight||…days sight v0YG,)_
 
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见票后…月付款…months after sight||…months sight kjtjw1\o  
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同组票据set of bills 4y5UkU9|  
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单张汇票sola of exchange||sole of exchange 6+KHQFb&N  
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远期汇票usance bill||bill at usance 8krpowVs~  
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长期汇票long bill NbGV1q']  
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短期汇票short bill _Jt 2YZdA  
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逾期汇票overdue bill kr9gK~  
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宽限日期days of grace WzI8_uM  
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电汇telegraphic transfer （T.T） jh.@-  
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邮汇postal order||postal note （Am.）||post office order||money order xGG,2W+z  
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本票promissory note （P/N） yj$TPe_BW  
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押汇负责书||押汇保证书letter of hypothecation JMS(9>+TA  
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副保||抵押品||付属担保物collateral security _"%B7FK  
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担保书trust receipt||letter of indemnity _zu?.I0^  
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承兑||认付acceptance -.|4Y#b:&  
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单张承兑general acceptance er.CDKD%L  
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有条件承兑qualified acceptance gBf4's  
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附条件认付conditional acceptance 1,V`8 [  
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部分认付partial acceptance   NA.1QQ;e