[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。   PXa5g5!  
会计报表statement of account FX7M4t#<  
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往来帐目account current oBb?"2~9  
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现在往来帐||存款额current accout vu
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销货帐account sales {wcO[bN  
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共同计算帐项joint account D@#0dDT  
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未决帐项outstanding account &2Q*1YXj  
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贷方帐项credit account||creditor account TiQ^} 5~M  
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借方帐项debit account||debtor account V`[P4k+b   
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应付帐||应付未付帐account payable *!Y-!  
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应收帐||应收未收帐account receivable Z2#`}GI_m  
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新交易||新帐new account H'Ln P>@n#  
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未决帐||老帐old account VRF6g|0;  
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现金帐cash account qU-!7=}7  
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流水帐running account p,;mYms  
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暂记帐||未定帐suspense account oNIFx5*Z  
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过期帐||延滞帐overdue account||pastdue account s"coQ!e1.  
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杂项帐户sundry account _B[WY  
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详细帐单||明细表detail account a+Ab]m8`  
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呆帐bad account @5E,:)T*wR  

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会计项目title of account 7 @l<? (  
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会计薄||帐薄account-book h e&V# #  
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营业报告书||损益计算表account of budiness||business report >1ZJ{se  
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借贷细帐||交验帐account rendered !ni>\lZ  
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明细帐account stated 6(KmA-!b(O  
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与…银行开立一户头to open an account with $Q/Ya@o  
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与…银行建立交易to keep account with :(p)1=I  
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继续记帐to keep account 2"&) W dm  
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与…有交易to have an account with op@iGC+  

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作成会计帐||有往来帐项to make out an account with a$JLc a  
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清算||清理债务to make up an account JhX=l-?  
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清洁帐目||与…停止交易to close ones account with *>."V5{;S  
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结帐to close an account ~?U*6P)o  
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清理未付款to ask an account||to demand an account gEJi[E@  
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结清差额to balance the account with ,1UZv>}S  
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清算to settle an account||to liquidate an account||to square an account %y<]Yzv.  
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审查帐目||监查帐目to audit an account ~<9{#uM  
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检查帐目to examine an account .EP6oKA  
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转入A的帐户to charge the amount to As account P?ep]  
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以计帐方式付款to pay on account XbXA+ey6  
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代理某人||为某人on ones account||on account of one \%A%s*1  
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为自己计算||独立帐目on ones own account g:#dl\k  
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由某人收益并负风险on ones account and risk||for ones account and risk #D%ygh=  
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由某人负担for ones account||for account of one ;%!m<S|%k  
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按某人指示||列入某人帐户by order and for account of one Ug"rJMZG  
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列入5月份帐目for May account 4Yjx{5QSAG  
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编入某中帐项下to pass to the account of||to place to the account of 6[dur'x  
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寄出清算书to send in an account||to send in render an account c6AWn> H
 
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支票薄cheque book pa]"iZz  
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支票陈票人cheque drawer 15H6:_+=0  
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持票人cheque holder P9Q2gVGAO{  
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不记名支票cheque to bearer||bearer cheque LLAa1Wq  
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记名支票||认人支票cheque to order yX/";O
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到期支票antedated cheque 7*H:Ob)9k  
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未到期支票postdated cheque \}]iS C.2  
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保付支票certified cheque %:C ]7gQ  
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未获兑现支票，退票returned cheque gPC@Yy  
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横线支票crossed cheque Yo
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普通横线general crossing F phDF  
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特别横线special crossing q 2?X"!  
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空白支票blank cheque T)CzK<LbR  
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失效支票，过期支票stale cheque -\$`ic$"1  
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普通支票open cheque N]/!mo?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dx_6X!=.J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %kI} [6J_  
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支票换现金||兑现to cash a cheque }
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清理票款to clear a cheque i^Ut015q%  
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保证兑现to certify a cheque B~WtZ-% %E  
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填写支票数额to fill up a cheque `vk0c  
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支票上划线to cross a cheque YZ}cB  
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开发支票to make out a cheque 4n( E;!s  
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签发支票，开立支票to draw a cheque||to issue a cheque 8^ep/b&|  
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透支支票to overdraw a cheque I`B'1"{  
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背书支票to endorse a cheque t1]6(@mj5  
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请付票款||清付票款to pay a cheque||to honour a cheque .-I|DVHe  
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支票退票to dishonour a cheque =yiOJyx  
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拒付支票to refuse a cheque .J.vC1 4gi  
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拒付支票to stop payment of a cheque M?&zY "c  
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提示要求付款to present for payment U@lV  
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见票即付持票人payable to bearer 'x%x'9
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支付指定人payable to order @'jfKW  
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已过期||无效out of date||stale .Ao0;:;(2-  
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请给出票人R/D||refer to drawer Eu<r$6Q0}o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8C&x MA^  
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文字与数字不一致words and figures differ &^QPkX@p  
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支票 /^<en(0=P  
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时间已过account closed MOZu .NmO  
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更改处应加盖印章alterations require initials 4F#%f#"  
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时间已过effects not cleared qo;)X0N  
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停止付款payment stopped %$n02"@  
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支票毁损cheque mutilated 2VYvO=KA  
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汇款||寄钱to remit||to send money .ZX2^)`XD  
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寄票供取款||支票支付to send a cheque for payment \y~)jq:d"  
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寄款人a remitter l>Av5g)  
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收款人a remittee (,tHL  
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国外汇票foreign Bill Wem?{kx0  
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国内汇票inland Bill s`vSt* ]K  
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跟单汇票documentary bill 8p,>y(o  
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空头汇票accommodation bill x!+Z{x  
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原始汇票original bill d+1x*`U|  
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改写||换新票据renewed bill .b~OMTHuvM  
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即期汇票sight bill||bill on demand ~Jxlj(" 0(  
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…days after date||…days after date…日后付款 Di])<V  
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…months after date||…months after date…月后付款 Vy r] x  
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见票后…日付款…days after sight||…days sight l3\9S#3-^  
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见票后…月付款…months after sight||…months sight P;>!wU~ *  
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同组票据set of bills k3/4Bt G/  
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单张汇票sola of exchange||sole of exchange 4a1BGNI%SW  
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远期汇票usance bill||bill at usance p>!1S  
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长期汇票long bill cS5w +
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短期汇票short bill svF*@(-P#  
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逾期汇票overdue bill ]m RF[b$  
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宽限日期days of grace QZWoKGd}+  
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电汇telegraphic transfer （T.T） ST#PMb'izn  
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邮汇postal order||postal note （Am.）||post office order||money order ZV0) ."^Z  
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本票promissory note （P/N） #@IQlqJfY7  
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押汇负责书||押汇保证书letter of hypothecation  <Wp`[S]r  
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副保||抵押品||付属担保物collateral security  GE{8I<7c  
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担保书trust receipt||letter of indemnity Kv(Y }  
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承兑||认付acceptance }Ox2olUX  
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单张承兑general acceptance ,"4X&>_f  
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有条件承兑qualified acceptance {6REfY c  
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附条件认付conditional acceptance 0b!fWS?,k0  
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部分认付partial acceptance   &1\u#LU