[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。   \3L$I-]m  
会计报表statement of account IC\E,m  
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往来帐目account current cgzy0$8dj\  
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现在往来帐||存款额current accout ,zc"udpKF  
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销货帐account sales N'I?fWN!;R  
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共同计算帐项joint account 58qaA\iw  
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未决帐项outstanding account unx;m$-c  
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贷方帐项credit account||creditor account pHq{S;R2G  
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借方帐项debit account||debtor account ['Hp?Q|k  
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应付帐||应付未付帐account payable Uh<H*o6e 9  
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应收帐||应收未收帐account receivable 8:;u v7p  
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新交易||新帐new account qg) Af  
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未决帐||老帐old account PM#
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现金帐cash account Oc^6u  
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流水帐running account F$"MFdc[  
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暂记帐||未定帐suspense account y \mut m  
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过期帐||延滞帐overdue account||pastdue account ;r0|_mnf  
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杂项帐户sundry account KV)Hywl`  
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详细帐单||明细表detail account 8VAYIxRv  
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呆帐bad account {8*d;[X50  
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会计项目title of account Wzf1-0t  
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会计薄||帐薄account-book U`8^N.Snrp  
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营业报告书||损益计算表account of budiness||business report TJ%]{%F  
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借贷细帐||交验帐account rendered h3;o!FF  
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明细帐account stated E;GR;i{t  
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与…银行开立一户头to open an account with [
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与…银行建立交易to keep account with fj t_9-.  
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继续记帐to keep account j~L1~@  
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与…有交易to have an account with }fZ=T4r  
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作成会计帐||有往来帐项to make out an account with J"2ODB5"  
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清算||清理债务to make up an account # !d^3iB2  
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清洁帐目||与…停止交易to close ones account with 3Gd&=IJ  
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结帐to close an account >5@vY?QXO  
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清理未付款to ask an account||to demand an account ! 7*_
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结清差额to balance the account with %1?V6&  
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清算to settle an account||to liquidate an account||to square an account 73z|'
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审查帐目||监查帐目to audit an account A{Htpm~  
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检查帐目to examine an account Q.2nUT`  
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转入A的帐户to charge the amount to As account {ZM2WFpE  
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以计帐方式付款to pay on account g#%FY1xp  
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代理某人||为某人on ones account||on account of one bl>b/u7/6  
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为自己计算||独立帐目on ones own account Ahbu
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由某人收益并负风险on ones account and risk||for ones account and risk gG;W:vR}l  
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由某人负担for ones account||for account of one _";pk _  
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按某人指示||列入某人帐户by order and for account of one &p4<@k\L  
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列入5月份帐目for May account FF!g9>  
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编入某中帐项下to pass to the account of||to place to the account of y+afUJT  
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寄出清算书to send in an account||to send in render an account s;WCz  
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支票薄cheque book {leG~[d  
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支票陈票人cheque drawer AK?j1Pk  
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持票人cheque holder g^UWf<xp  
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不记名支票cheque to bearer||bearer cheque }
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记名支票||认人支票cheque to order m kf{_!TK  

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到期支票antedated cheque TN` :T .B  
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未到期支票postdated cheque $u"$mg7x  
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保付支票certified cheque I0RWdOK8K  
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未获兑现支票，退票returned cheque u`|fmVI  
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横线支票crossed cheque >.\E'e5^C  
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普通横线general crossing )zo ;r!eP  
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特别横线special crossing y>8?RX8  
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空白支票blank cheque qE{S'XyM,  
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失效支票，过期支票stale cheque =C|^C  
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普通支票open cheque ez{&Y>n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount plfB}p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &bQ^J%\  
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支票换现金||兑现to cash a cheque Kl?1)u3^4  
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清理票款to clear a cheque h 8s*FI  
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保证兑现to certify a cheque |4vk@0L  
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填写支票数额to fill up a cheque ^gG,}GTl  
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支票上划线to cross a cheque ?W()Do1tR  
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开发支票to make out a cheque #u_-TWVt  
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签发支票，开立支票to draw a cheque||to issue a cheque vJ!t.Vou  
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透支支票to overdraw a cheque W8)GT`\  
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背书支票to endorse a cheque <javZJ  
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请付票款||清付票款to pay a cheque||to honour a cheque `g7' )MSy  
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支票退票to dishonour a cheque N'4*L=Ut  
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拒付支票to refuse a cheque E>&dG:3no  
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拒付支票to stop payment of a cheque S5j#&i  
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提示要求付款to present for payment ~!@a  
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见票即付持票人payable to bearer d6uL;eR  
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支付指定人payable to order \hg12],#:@  
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已过期||无效out of date||stale g1Aq;Ah/  
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请给出票人R/D||refer to drawer Kpg]b"9.R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `U)~fu/\2M  
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文字与数字不一致words and figures differ iJU]|t  
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支票 ^[2A< g  
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时间已过account closed "+p_{J/P  
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更改处应加盖印章alterations require initials LyH{{+V
 
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时间已过effects not cleared u`3J2,.  
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停止付款payment stopped `J#(ffo-  
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支票毁损cheque mutilated ihdN{Mx<2  
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汇款||寄钱to remit||to send money vWc=^tT  
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寄票供取款||支票支付to send a cheque for payment =Q>'?w>  
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寄款人a remitter Bvb.N$G  
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收款人a remittee `fY
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国外汇票foreign Bill d e)7_pCF|  
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国内汇票inland Bill bis}zv^%v  
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跟单汇票documentary bill FOz~iS\  
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空头汇票accommodation bill J8IdQ:4^l  
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原始汇票original bill RI.6.f1dy  
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改写||换新票据renewed bill Zfwhg4G~  
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即期汇票sight bill||bill on demand Em6P6D>S>,  
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…days after date||…days after date…日后付款 -o: ifF|  
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…months after date||…months after date…月后付款 ={'*C7K)oK  
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见票后…日付款…days after sight||…days sight  x&^>|'H  
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见票后…月付款…months after sight||…months sight b\ P6,s'(  
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同组票据set of bills WRdBL5  
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单张汇票sola of exchange||sole of exchange _R/^P>Q?  
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远期汇票usance bill||bill at usance dx.,  
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长期汇票long bill T> < Vw  
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短期汇票short bill 2bnF#-(  
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逾期汇票overdue bill e6 &-f  
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宽限日期days of grace ;:`0:Ao.  
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电汇telegraphic transfer （T.T） q@@C|oqEX  
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邮汇postal order||postal note （Am.）||post office order||money order $D %[}[2  
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本票promissory note （P/N） (\qO~)[0  
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押汇负责书||押汇保证书letter of hypothecation 0*4h}t9j  
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副保||抵押品||付属担保物collateral security OZCbMeB{+J  
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担保书trust receipt||letter of indemnity qiyX{J7Z  
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承兑||认付acceptance rL9u7)x  
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单张承兑general acceptance uB*Y}"Fn  
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有条件承兑qualified acceptance JsY|Fv  
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附条件认付conditional acceptance kaUEv\T   
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部分认付partial acceptance   EsK.g/d