[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。   !Sn|!:N4  
会计报表statement of account MG vz-E1e  
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往来帐目account current LXo$\~M8G8  
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现在往来帐||存款额current accout rByth,|  
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销货帐account sales YAc:QVT87  
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共同计算帐项joint account 44*#qLN  
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未决帐项outstanding account 7.Y;nem:(  
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贷方帐项credit account||creditor account iKaX8c,zI  
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借方帐项debit account||debtor account vSnVq>-q&  
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应付帐||应付未付帐account payable {%3WHGr%L  
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应收帐||应收未收帐account receivable eWDXV-xD
 
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新交易||新帐new account :<P4=P P  
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未决帐||老帐old account V| Fo@  
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现金帐cash account :'bZ:J>f  
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流水帐running account qR cSB  
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暂记帐||未定帐suspense account ` 1+*-g^r  
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过期帐||延滞帐overdue account||pastdue account 4S'e >:  
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杂项帐户sundry account #D_Ti%.^}  
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详细帐单||明细表detail account VL*5  
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呆帐bad account wm#(\dj  
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会计项目title of account {Yxvb**
  
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会计薄||帐薄account-book gtH^'vFZ  
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营业报告书||损益计算表account of budiness||business report kq=Htbv7  
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借贷细帐||交验帐account rendered I`B ZZ-  
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明细帐account stated !N+{X \+  
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与…银行开立一户头to open an account with x3'ANw6E  
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与…银行建立交易to keep account with ^Vth;!o  
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继续记帐to keep account Kc] GE#~g  
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与…有交易to have an account with Se??E+aX  
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作成会计帐||有往来帐项to make out an account with uUaDesz~=  
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清算||清理债务to make up an account hT=E~|O  
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清洁帐目||与…停止交易to close ones account with l66 QgPA  
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结帐to close an account }cW8B"_"  
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清理未付款to ask an account||to demand an account =`}|hI   
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结清差额to balance the account with h _c11#  
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清算to settle an account||to liquidate an account||to square an account OpOR!  
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审查帐目||监查帐目to audit an account V,7Xeh(+5L  
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检查帐目to examine an account ]R"n+LnI:=  
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转入A的帐户to charge the amount to As account k~Y_%#_  
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以计帐方式付款to pay on account jA3Ir;a  
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代理某人||为某人on ones account||on account of one }N3Ur~
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为自己计算||独立帐目on ones own account "aGpC{  
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由某人收益并负风险on ones account and risk||for ones account and risk 44hz,  
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由某人负担for ones account||for account of one ^@q$c  
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按某人指示||列入某人帐户by order and for account of one 4[LzjC  
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列入5月份帐目for May account HuL9' M
 
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编入某中帐项下to pass to the account of||to place to the account of z9*7fT  
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寄出清算书to send in an account||to send in render an account  ^pZ\:  
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支票薄cheque book `Df)wNN1  
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支票陈票人cheque drawer >/F,Z%!&q  
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持票人cheque holder [VwoZX:  
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不记名支票cheque to bearer||bearer cheque ~I)\d/7o  
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记名支票||认人支票cheque to order Doy7prKI8  
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到期支票antedated cheque ,.<l^sj5  
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未到期支票postdated cheque MRdZ'  
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保付支票certified cheque \?e{/hXnl  
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未获兑现支票，退票returned cheque Q<V?rPAcx  
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横线支票crossed cheque G-]ndrTn  
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普通横线general crossing 195m0'zda  
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特别横线special crossing ch}t++`l
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空白支票blank cheque E hROd  
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失效支票，过期支票stale cheque ^b]h4z$  
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普通支票open cheque %OeA"#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9H9 P'lx9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0yhC_mI  
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支票换现金||兑现to cash a cheque B 3Y,| *  
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清理票款to clear a cheque ]3xb Q1  
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保证兑现to certify a cheque wJs#rkW  
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填写支票数额to fill up a cheque 4NaL#3  
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支票上划线to cross a cheque [ZC{eg+D  
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开发支票to make out a cheque m5c?A+@fZ  
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签发支票，开立支票to draw a cheque||to issue a cheque  Ah5`
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透支支票to overdraw a cheque tk'1o\@p9b  
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背书支票to endorse a cheque 0wM2v[^YO  
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请付票款||清付票款to pay a cheque||to honour a cheque (}Q
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支票退票to dishonour a cheque ? A4zIJ\  
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拒付支票to refuse a cheque /V-uo(n< .  
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拒付支票to stop payment of a cheque &B1j,$NRc  
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提示要求付款to present for payment #`Af  
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见票即付持票人payable to bearer R[#Np`z  
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支付指定人payable to order ^/6LVB*  
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已过期||无效out of date||stale ]A?(OA  
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请给出票人R/D||refer to drawer `T'[H/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ! 3 ;;6  
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文字与数字不一致words and figures differ 8SZZ_tS3r  
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支票 ltWEA  
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时间已过account closed AU$<W"%R  
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更改处应加盖印章alterations require initials X- 4(oE  
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时间已过effects not cleared G1 K@Ir<  
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停止付款payment stopped d53Eu`QW?  
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支票毁损cheque mutilated 7VIfRN{5n  
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汇款||寄钱to remit||to send money +;Pkpuu  
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寄票供取款||支票支付to send a cheque for payment J4]tT pu"K  
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寄款人a remitter v8"Zru  
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收款人a remittee lqcPV) n  
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国外汇票foreign Bill $ghlrV;:ct  
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国内汇票inland Bill jA? 7>"|  
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跟单汇票documentary bill `i vE:3k  
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空头汇票accommodation bill {t*CSI  
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原始汇票original bill Jz]OWb *  
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改写||换新票据renewed bill Y 8-;eqH  
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即期汇票sight bill||bill on demand R_=fH\c;  
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…days after date||…days after date…日后付款 yBCLS550  
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…months after date||…months after date…月后付款 \.?'y71  
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见票后…日付款…days after sight||…days sight 1*f/Y9 Z  
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见票后…月付款…months after sight||…months sight ,uD}1 G<u  
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同组票据set of bills I0N~>SpZ5  
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单张汇票sola of exchange||sole of exchange Z?qc4Cg  
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远期汇票usance bill||bill at usance ~lbm^S}-  
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长期汇票long bill paUJq?Af  
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短期汇票short bill YpvFv-  
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逾期汇票overdue bill bRJ]avR  
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宽限日期days of grace wsj5;(f+  
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电汇telegraphic transfer （T.T） XcKyrh;i  
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邮汇postal order||postal note （Am.）||post office order||money order GPAz#0p  
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本票promissory note （P/N） .VkLF6  
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押汇负责书||押汇保证书letter of hypothecation S/6I9zOP  
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副保||抵押品||付属担保物collateral security h=_h,?_  
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担保书trust receipt||letter of indemnity 7T?7KS  
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承兑||认付acceptance %/wfYRp*  
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单张承兑general acceptance u_S>`I  
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有条件承兑qualified acceptance nmrdqS V  
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附条件认付conditional acceptance dUpOg{I.x  
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部分认付partial acceptance   eC-nV)]I9