[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。   hDJ+Rk@  
会计报表statement of account i{:?Iw 'ay  
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往来帐目account current M2:3k  
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现在往来帐||存款额current accout WZA1nzRc  
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销货帐account sales HU +27 1A8  
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共同计算帐项joint account <6N3()A)%1  
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未决帐项outstanding account *}r6V"pH~  
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贷方帐项credit account||creditor account } &ew}'*9)  
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借方帐项debit account||debtor account }D ~m%%,  
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应付帐||应付未付帐account payable CZv^,O(M?2  
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应收帐||应收未收帐account receivable 0"@p|nAa  
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新交易||新帐new account j1@PfKh  
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未决帐||老帐old account G
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现金帐cash account 0?g&<q  
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流水帐running account wB*}XJah  
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暂记帐||未定帐suspense account L:_pJP  
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过期帐||延滞帐overdue account||pastdue account k:E+
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杂项帐户sundry account NEM
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详细帐单||明细表detail account U| 1&=8l
 
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呆帐bad account T+<OlXpL  
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会计项目title of account "C%* 'k  
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会计薄||帐薄account-book h|&qWv  
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营业报告书||损益计算表account of budiness||business report 4EEXt<c.  
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借贷细帐||交验帐account rendered EPwM+#|e-  
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明细帐account stated !_UBw 7Zm  
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与…银行开立一户头to open an account with f0lK,U@P  
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与…银行建立交易to keep account with 'gwh:8Xc  
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继续记帐to keep account ~,.}@XlgT.  
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与…有交易to have an account with LK[%}2me  
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作成会计帐||有往来帐项to make out an account with uEKa  FRm  
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清算||清理债务to make up an account F[SY
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清洁帐目||与…停止交易to close ones account with K+_$ WT_  
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结帐to close an account pP6pn~}  
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清理未付款to ask an account||to demand an account u*$ 1e  
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结清差额to balance the account with IuQY~!  
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清算to settle an account||to liquidate an account||to square an account `)W}4itm  
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审查帐目||监查帐目to audit an account qeyBZ8BG  
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检查帐目to examine an account Rz!E=1Y$  
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转入A的帐户to charge the amount to As account l%^'K%'b  
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以计帐方式付款to pay on account dB`YvKr#  
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代理某人||为某人on ones account||on account of one  0FHX  
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为自己计算||独立帐目on ones own account B=/*8,u  
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由某人收益并负风险on ones account and risk||for ones account and risk Ve&
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由某人负担for ones account||for account of one rBP!RSl1  
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按某人指示||列入某人帐户by order and for account of one +[JGi"c a  
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列入5月份帐目for May account m&OzT~?_>N  
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编入某中帐项下to pass to the account of||to place to the account of YXJjqH3  
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寄出清算书to send in an account||to send in render an account X+{ 4,?04+  
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支票薄cheque book Ku_`F2Q  
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支票陈票人cheque drawer s} ,p>8  
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持票人cheque holder z@$7T:H>  
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不记名支票cheque to bearer||bearer cheque {3C~cK{  
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记名支票||认人支票cheque to order K!k,]90Ko  
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到期支票antedated cheque bxO8q57  
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未到期支票postdated cheque xF5q=%n  
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保付支票certified cheque +is;$1rq  
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未获兑现支票，退票returned cheque _odP:  
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横线支票crossed cheque +BM(0M+  
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普通横线general crossing "Sc_E}q|e  
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特别横线special crossing MVH^["AeR  
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空白支票blank cheque =g2;sM/  
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失效支票，过期支票stale cheque \q(RqD  
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普通支票open cheque y1(smZU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }?^5\otu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z[yQKy  
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支票换现金||兑现to cash a cheque S`BLwnU`#  
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清理票款to clear a cheque z"u4t.KpL  
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保证兑现to certify a cheque Rgw\qOb  
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填写支票数额to fill up a cheque :t8(w>oW  
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支票上划线to cross a cheque t(-noy)  
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开发支票to make out a cheque L@2T  
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签发支票，开立支票to draw a cheque||to issue a cheque mEm z
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透支支票to overdraw a cheque U,yU-8z/  
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背书支票to endorse a cheque <LIL{g0eX  
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请付票款||清付票款to pay a cheque||to honour a cheque zdrCr0Rx,  
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支票退票to dishonour a cheque Fd":\7p  
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拒付支票to refuse a cheque +VkhM;'"C  
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拒付支票to stop payment of a cheque  jhjb)r.  
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提示要求付款to present for payment ml<X92Y  
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见票即付持票人payable to bearer i\lur ET  
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支付指定人payable to order ^I=c]D]);  
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已过期||无效out of date||stale [`nY/g:  
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请给出票人R/D||refer to drawer .[%em9u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,_@C(O  
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文字与数字不一致words and figures differ "| 0g 1rd  
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支票 \g<9_  
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时间已过account closed JRt^YX  
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更改处应加盖印章alterations require initials F4'g}yOLd  
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时间已过effects not cleared  SbQ Ri  
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停止付款payment stopped v$c*3H.seM  
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支票毁损cheque mutilated 4np,"^c  
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汇款||寄钱to remit||to send money td!WgL,m  
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寄票供取款||支票支付to send a cheque for payment <Y~?G:v6+  
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寄款人a remitter Q-([3%  
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收款人a remittee T \%{zz_(  
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国外汇票foreign Bill @y:mj \J9  
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国内汇票inland Bill <L|eY(:   
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跟单汇票documentary bill {Ic~ }>w  
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空头汇票accommodation bill 1(!w xJ  
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原始汇票original bill g7*cwu  
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改写||换新票据renewed bill V[D[MZ  
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即期汇票sight bill||bill on demand =Ny&`X#F  
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…days after date||…days after date…日后付款 2`4
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…months after date||…months after date…月后付款 b_88
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见票后…日付款…days after sight||…days sight }W&hPC  
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见票后…月付款…months after sight||…months sight g Z3VT{  
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同组票据set of bills jJ% *hDZ6t  
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单张汇票sola of exchange||sole of exchange ,ry2J,IT7  
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远期汇票usance bill||bill at usance :32  
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长期汇票long bill ,sPsL9]$  
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短期汇票short bill  8.D$J  
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逾期汇票overdue bill -05zcIVo  
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宽限日期days of grace #p~tkQ:'1  
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电汇telegraphic transfer （T.T） (1\!6  
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邮汇postal order||postal note （Am.）||post office order||money order 7SYU^GD  
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本票promissory note （P/N） cT^,[3i:c  
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押汇负责书||押汇保证书letter of hypothecation j<!rc>)2+L  
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副保||抵押品||付属担保物collateral security ^.j
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担保书trust receipt||letter of indemnity [r_,BH\nu  
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承兑||认付acceptance Q(gu" ;&  
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单张承兑general acceptance E,E:WuB  
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有条件承兑qualified acceptance _={*<E  
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附条件认付conditional acceptance rP,i,1Ar 4  
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部分认付partial acceptance   #B:J7&@fn