[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+>:,U<A  
会计报表statement of account qWw\_S  
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往来帐目account current Dc)dE2  
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现在往来帐||存款额current accout X1~1&:V,<  
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销货帐account sales + nF'a(  
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共同计算帐项joint account NIw\}[-Z0E  
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未决帐项outstanding account g:EVhuK  
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贷方帐项credit account||creditor account Pi|o`
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借方帐项debit account||debtor account \QB;Ja
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应付帐||应付未付帐account payable ?Q&yEGm(  
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应收帐||应收未收帐account receivable VH:]@x//{  
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新交易||新帐new account IY*EA4>  
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未决帐||老帐old account {%C7EAq*  
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现金帐cash account gmm.{%1_I;  
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流水帐running account FLY Ca  
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暂记帐||未定帐suspense account `[n("7,  
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过期帐||延滞帐overdue account||pastdue account 5+wAzVA  
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杂项帐户sundry account YtWJXkB  
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详细帐单||明细表detail account n-@j5w+k4  
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呆帐bad account Z@$8I{}G  
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会计项目title of account T'b_W,m~,u  
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会计薄||帐薄account-book s S7c!  
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营业报告书||损益计算表account of budiness||business report jXMyPNTK  
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借贷细帐||交验帐account rendered pL zk   
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明细帐account stated }O4
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与…银行开立一户头to open an account with 9uQ 4u/F  
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与…银行建立交易to keep account with yT,.z 0  
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继续记帐to keep account qm8&*UuKJ  
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与…有交易to have an account with E3iW-B8u8  
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作成会计帐||有往来帐项to make out an account with %V ;?  
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清算||清理债务to make up an account 7fba-7-P  
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清洁帐目||与…停止交易to close ones account with @>U-t{W  
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结帐to close an account
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清理未付款to ask an account||to demand an account &E=>Hj(dTG  
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结清差额to balance the account with SV~~Q_U9  
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清算to settle an account||to liquidate an account||to square an account p$3sME$L  
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审查帐目||监查帐目to audit an account L|}lccpI  
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检查帐目to examine an account d! LE{  
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转入A的帐户to charge the amount to As account @6]sNm  
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以计帐方式付款to pay on account <,e+ kL {  
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代理某人||为某人on ones account||on account of one m1Mt#@,$  
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为自己计算||独立帐目on ones own account ei[j 1F  
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由某人收益并负风险on ones account and risk||for ones account and risk t~#zMUfac  
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由某人负担for ones account||for account of one f>UXD
 
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按某人指示||列入某人帐户by order and for account of one ,l:ORoND  
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列入5月份帐目for May account |n,<1QY  
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编入某中帐项下to pass to the account of||to place to the account of V`X NDNJ:  
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寄出清算书to send in an account||to send in render an account H? &
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支票薄cheque book \%f q  
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支票陈票人cheque drawer ?"i}^B`*  
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持票人cheque holder O$&mFL[`  
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不记名支票cheque to bearer||bearer cheque -xEXN[\S  
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记名支票||认人支票cheque to order +wN^c#~7  
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到期支票antedated cheque p~BRh  
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未到期支票postdated cheque j
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保付支票certified cheque <SgM@0m  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque 4E]l{"k<  
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普通横线general crossing }Qip&IN  
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特别横线special crossing 2jg-  
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空白支票blank cheque ypKUkH/  
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失效支票，过期支票stale cheque 75"f2;  
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普通支票open cheque %k-3?%&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 s2'yY(u/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NdtB1b  
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支票换现金||兑现to cash a cheque e +$p9k~  
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清理票款to clear a cheque hU`wVy  
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保证兑现to certify a cheque R:e<W/P"  
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填写支票数额to fill up a cheque OMWbZ>jB  
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支票上划线to cross a cheque u.d).da  
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开发支票to make out a cheque <j&DK2u=i  
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签发支票，开立支票to draw a cheque||to issue a cheque C ~<'rO}|  
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透支支票to overdraw a cheque &<wuJ%'>)Z  
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背书支票to endorse a cheque ^* J2'X38I  
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请付票款||清付票款to pay a cheque||to honour a cheque zo+nq%=  
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支票退票to dishonour a cheque gZLP\_CL  
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拒付支票to refuse a cheque [`^a=:*  
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拒付支票to stop payment of a cheque Sz^ veh?  
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提示要求付款to present for payment 5&v~i\Q  
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见票即付持票人payable to bearer J4Nln  
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支付指定人payable to order 1#.>a$>  
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已过期||无效out of date||stale 9 ?0^ap,T  
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请给出票人R/D||refer to drawer !P)O(i=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f >W -  
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文字与数字不一致words and figures differ oW<5|FaN  
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支票 :a$\/E=  
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时间已过account closed w,h`s.AN  
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更改处应加盖印章alterations require initials .u4 W /  
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时间已过effects not cleared a{R%# e\n  
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停止付款payment stopped QKr,g  
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支票毁损cheque mutilated LN@F+CyDc  
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汇款||寄钱to remit||to send money BFo5\l:q8  
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寄票供取款||支票支付to send a cheque for payment `QyO`y=?[Y  
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寄款人a remitter vTJ}8  
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收款人a remittee gK[YQXfTy  
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国外汇票foreign Bill Tl2C^j  
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国内汇票inland Bill NhaI< J  
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跟单汇票documentary bill .y@oz7T5  
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空头汇票accommodation bill UrYZ`J  
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原始汇票original bill dIRm q+d^  
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改写||换新票据renewed bill v?& -xH-S  
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即期汇票sight bill||bill on demand $!8-? ?ML  
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…days after date||…days after date…日后付款 ;uwRyd  
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…months after date||…months after date…月后付款 5ZMR,SZhC  
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见票后…日付款…days after sight||…days sight 34d3g  
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见票后…月付款…months after sight||…months sight \9/ b
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同组票据set of bills >|twyb  
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单张汇票sola of exchange||sole of exchange )*,5"CO  
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远期汇票usance bill||bill at usance Kwg4sr5"D  
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长期汇票long bill @O[}QB?/fi  
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短期汇票short bill 6Qx#%,U^ J  
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逾期汇票overdue bill qt;y2gf=  
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宽限日期days of grace :@!ic
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电汇telegraphic transfer （T.T） mGGsB5#w>  
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邮汇postal order||postal note （Am.）||post office order||money order o4zM)\;F  
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本票promissory note （P/N） V`7FKL@"  
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押汇负责书||押汇保证书letter of hypothecation hDp6YV,q  
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副保||抵押品||付属担保物collateral security (>I`{9x>6  
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担保书trust receipt||letter of indemnity mK [0L  
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承兑||认付acceptance OKvPL=~  
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单张承兑general acceptance 4)<~4 '  
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有条件承兑qualified acceptance ph#tgLJ  
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附条件认付conditional acceptance f7'q-  
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部分认付partial acceptance   I6s3+x;O