[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。   ?,0 5!]  
会计报表statement of account #Kd^t=k  
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往来帐目account current x]%'^7#v)  
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现在往来帐||存款额current accout EA+}Rf6}  
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销货帐account sales f R?Xq@c  
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共同计算帐项joint account D3BT>zTGK  
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未决帐项outstanding account bm:"&U*tu'  
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贷方帐项credit account||creditor account ,-GkP>8f(  
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借方帐项debit account||debtor account ToVi;  
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应付帐||应付未付帐account payable NEb M>1>^  
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应收帐||应收未收帐account receivable IW<nfg  
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新交易||新帐new account s.p4+KJ  
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未决帐||老帐old account 5U gxuuP4  
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现金帐cash account ]?#E5(V@x  
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流水帐running account \69h>h  
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暂记帐||未定帐suspense account KT>eE  
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过期帐||延滞帐overdue account||pastdue account >$RQ  
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杂项帐户sundry account NZTG)<  
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详细帐单||明细表detail account E<~Fi.M;\  
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呆帐bad account Oe/&Ryj=mm  
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会计项目title of account
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会计薄||帐薄account-book  l:i&l?>_  
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营业报告书||损益计算表account of budiness||business report 2I|`j^  
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借贷细帐||交验帐account rendered ;J>upI  
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明细帐account stated wwuM!Z+  
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与…银行开立一户头to open an account with X3dXRDB'  
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与…银行建立交易to keep account with ;(3!#4`q(]  
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继续记帐to keep account 0Xw$l3@N^  
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与…有交易to have an account with =`KA@~XH4  
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作成会计帐||有往来帐项to make out an account with N;q)r  
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清算||清理债务to make up an account jl"su:y  
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清洁帐目||与…停止交易to close ones account with W>j@E|m$  
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结帐to close an account F;L8FL-  
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清理未付款to ask an account||to demand an account 6Qk[TL)t  
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结清差额to balance the account with 6]sP"  
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清算to settle an account||to liquidate an account||to square an account NZ"nG<;5  
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审查帐目||监查帐目to audit an account cN-$;Ent  
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检查帐目to examine an account bE;c&g  
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转入A的帐户to charge the amount to As account E)`:sSd9
 
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以计帐方式付款to pay on account Ms#rvn!J  
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代理某人||为某人on ones account||on account of one N8iLI`  
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为自己计算||独立帐目on ones own account ;0U*N& f  
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由某人收益并负风险on ones account and risk||for ones account and risk U&ytZ7iB  
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由某人负担for ones account||for account of one .DI?-=p|_#  
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按某人指示||列入某人帐户by order and for account of one P{x6e/  
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列入5月份帐目for May account ~yt7L,OQ
 
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编入某中帐项下to pass to the account of||to place to the account of i),bAU!+m  
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寄出清算书to send in an account||to send in render an account =P%&]5ts  
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支票薄cheque book X
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支票陈票人cheque drawer tXqX[Td`0g  
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持票人cheque holder uIbAlE  
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不记名支票cheque to bearer||bearer cheque WrSc@j&Ycv  
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记名支票||认人支票cheque to order Q`W2\Kod]  
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到期支票antedated cheque */l;e<E  
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未到期支票postdated cheque FuBt`H  
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保付支票certified cheque N[e,%heR  
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未获兑现支票，退票returned cheque B,cFvS  
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横线支票crossed cheque L
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普通横线general crossing (^35cj{s  
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特别横线special crossing )\#*~73  
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空白支票blank cheque yAryw{(  
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失效支票，过期支票stale cheque Vf&U`K  
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普通支票open cheque 0#9H;j<Op  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $G`CXhbl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RJ'[m~yl5X  
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支票换现金||兑现to cash a cheque UeO/<ml3>J  
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清理票款to clear a cheque A7Ql%$v7^  
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保证兑现to certify a cheque <=">2W P{  
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填写支票数额to fill up a cheque PaI\y!f  
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支票上划线to cross a cheque R.rch2  
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开发支票to make out a cheque T/3LJGnY  
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签发支票，开立支票to draw a cheque||to issue a cheque LL#REK|lm8  
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透支支票to overdraw a cheque uvbVb"\"Yk  
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背书支票to endorse a cheque V'&;r'#O  
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请付票款||清付票款to pay a cheque||to honour a cheque EB[T 5{  
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支票退票to dishonour a cheque bTum|GWf  
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拒付支票to refuse a cheque 4H#-2LV`  
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拒付支票to stop payment of a cheque ;ek*2Lh  
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提示要求付款to present for payment ;:6\w!fc  
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见票即付持票人payable to bearer ^p3GT6  
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支付指定人payable to order Tvx1+0Z%z  
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已过期||无效out of date||stale ;QBS0x \f@  
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请给出票人R/D||refer to drawer {srP3ll P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $XF$ n#ua  
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文字与数字不一致words and figures differ L I<S  
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支票 n\"6ol}>E  
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时间已过account closed %B$ftsYXmu  
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更改处应加盖印章alterations require initials l)NkTZ<]  
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时间已过effects not cleared ^^b't P1>  
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停止付款payment stopped ]rv\sD`[  
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支票毁损cheque mutilated -pC'C%Q  
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汇款||寄钱to remit||to send money Pe@#6N`  
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寄票供取款||支票支付to send a cheque for payment D{+@ ,C7B  
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寄款人a remitter W![K#r5T  
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收款人a remittee YmC}q20;  
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国外汇票foreign Bill ;^ME  
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国内汇票inland Bill H^-Y]{7  
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跟单汇票documentary bill E+/Nicn=  
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空头汇票accommodation bill d'';0[W)  
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原始汇票original bill GJ%^hr`P  
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改写||换新票据renewed bill <O+
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即期汇票sight bill||bill on demand | Y!^E %*  
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…days after date||…days after date…日后付款 GKo YT{6  
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…months after date||…months after date…月后付款 ?^~ZsOd8B  
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见票后…日付款…days after sight||…days sight $[X][[  
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见票后…月付款…months after sight||…months sight r-T1^u  
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同组票据set of bills :P-H8*n""  
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单张汇票sola of exchange||sole of exchange q_[y|ETJ]  
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远期汇票usance bill||bill at usance Uc!k)o#=  
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长期汇票long bill [7><^?t V  
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短期汇票short bill QI[WXxp  
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逾期汇票overdue bill _!2lnJ4+5  
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宽限日期days of grace N%Bl+7,q  
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电汇telegraphic transfer （T.T） Y9mhD
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邮汇postal order||postal note （Am.）||post office order||money order i3XtrP""  
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本票promissory note （P/N） `0ZH=*P  
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押汇负责书||押汇保证书letter of hypothecation {#+K+!SvDX  
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副保||抵押品||付属担保物collateral security +_ehzo97  
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担保书trust receipt||letter of indemnity ~98q1HgS]D  
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承兑||认付acceptance TS#1+f]9J<  
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单张承兑general acceptance k4&adX@ Y  
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有条件承兑qualified acceptance <Y /3U  
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附条件认付conditional acceptance ral =`/p  
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部分认付partial acceptance   Bph(\= W