[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。   N aiZU  
会计报表statement of account na4^RPtN\e  
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往来帐目account current ;V~~lcD&Y`  
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现在往来帐||存款额current accout RE:$c!E!  
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销货帐account sales Ed~2Qr\65  
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共同计算帐项joint account *(@[E  
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未决帐项outstanding account S)\%. ~ n  
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贷方帐项credit account||creditor account 76*5/J-  
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借方帐项debit account||debtor account _-I0f##.  
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应付帐||应付未付帐account payable #nh;KlI0  

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应收帐||应收未收帐account receivable /\9X0a2h|E  
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新交易||新帐new account ;0VE*  
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未决帐||老帐old account q|%(47}z  
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现金帐cash account r`L$[C5I  
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流水帐running account oY{r83h{  
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暂记帐||未定帐suspense account %o+VZEH3  
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过期帐||延滞帐overdue account||pastdue account ET`;Tfq M  
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杂项帐户sundry account $IQ !g  
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详细帐单||明细表detail account 7@m
  
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呆帐bad account xU^Flw,4  
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会计项目title of account -iS\3P.  
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会计薄||帐薄account-book ZSMOq4Y 9  
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营业报告书||损益计算表account of budiness||business report -[x^z5Ee`  
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借贷细帐||交验帐account rendered z1F[okLA  
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明细帐account stated 7+j@0v\  
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与…银行开立一户头to open an account with r%$-F
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与…银行建立交易to keep account with HH2*12e  
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继续记帐to keep account *n2Q_o  
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与…有交易to have an account with 9 YU7R)  
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作成会计帐||有往来帐项to make out an account with r&xqsZ%R  
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清算||清理债务to make up an account 1U~AupHE  
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清洁帐目||与…停止交易to close ones account with M`KrB5a+6  
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结帐to close an account /,/T{V[  
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清理未付款to ask an account||to demand an account /!JpmI  
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结清差额to balance the account with Vs8os+  
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清算to settle an account||to liquidate an account||to square an account .pi#Z/v  
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审查帐目||监查帐目to audit an account e1}h|HLj  
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检查帐目to examine an account (Y, @-V  
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转入A的帐户to charge the amount to As account //Hn[wEOh  
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以计帐方式付款to pay on account #rzxFMA"  
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代理某人||为某人on ones account||on account of one = Yh>5A  
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为自己计算||独立帐目on ones own account I@+dE V`Lf  
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由某人收益并负风险on ones account and risk||for ones account and risk I#Iu :,OT  
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由某人负担for ones account||for account of one jp=^$rS6[  
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按某人指示||列入某人帐户by order and for account of one 9d#-;qV  
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列入5月份帐目for May account wcsUb9(  
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编入某中帐项下to pass to the account of||to place to the account of a&.8*|w3  
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寄出清算书to send in an account||to send in render an account _+ oX9  
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支票薄cheque book -+Kx^V#'R  
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支票陈票人cheque drawer xs.>+(@|;  
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持票人cheque holder xl5mI~n_~  
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不记名支票cheque to bearer||bearer cheque ;&s`g   
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记名支票||认人支票cheque to order rs]%`"&=  
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到期支票antedated cheque x5.HdKV  
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未到期支票postdated cheque !)?n n3  
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保付支票certified cheque W.r0W2))(  
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未获兑现支票，退票returned cheque re2M!m6k5  
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横线支票crossed cheque AME3hA  
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特别横线special crossing ]>tYU   
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空白支票blank cheque d&BocJ  
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失效支票，过期支票stale cheque |`+kZ-M*  
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普通支票open cheque sD H^l)4h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >Akrbmh5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Veo*-sl  
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支票换现金||兑现to cash a cheque hsG~xRA\  
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清理票款to clear a cheque GKT2x '(e  
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保证兑现to certify a cheque jr[(g:L   
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填写支票数额to fill up a cheque G&,1 NjSi  
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支票上划线to cross a cheque o>WB,i^G  
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开发支票to make out a cheque b-?wJSf|  
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签发支票，开立支票to draw a cheque||to issue a cheque v.iHgh  
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透支支票to overdraw a cheque 7~b=G  
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背书支票to endorse a cheque #(@!:f1  
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请付票款||清付票款to pay a cheque||to honour a cheque 9S'u1%  
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支票退票to dishonour a cheque m(>MP/  
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拒付支票to refuse a cheque G)|Xj70  
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拒付支票to stop payment of a cheque J`6
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提示要求付款to present for payment uzoI*aqk-s  
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见票即付持票人payable to bearer WCTmf8f  
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支付指定人payable to order mXYG^}  
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已过期||无效out of date||stale Z";&1cK  
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请给出票人R/D||refer to drawer ~dO+kD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c;?J  
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文字与数字不一致words and figures differ ?gsPHPUS  
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支票 A"B#t"  
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时间已过account closed GE8.{
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更改处应加盖印章alterations require initials Dm
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时间已过effects not cleared x8xz33  
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停止付款payment stopped 3(Ns1/;?,  
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支票毁损cheque mutilated i[?VF\Y(  
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汇款||寄钱to remit||to send money f}~=C2R1<!  
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寄票供取款||支票支付to send a cheque for payment 0h~{K  
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寄款人a remitter Kx?.g#>U;  
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收款人a remittee !7f,gvk  
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国外汇票foreign Bill yM}3u4FG  
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国内汇票inland Bill E]v]fy"  
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跟单汇票documentary bill <@# g2b  
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空头汇票accommodation bill C(9"59>{]y  
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原始汇票original bill 0l4f%'f   
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改写||换新票据renewed bill m[(_
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即期汇票sight bill||bill on demand ahIDKvJ4  
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…days after date||…days after date…日后付款 j
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…months after date||…months after date…月后付款 $5/d?q-ts{  
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见票后…日付款…days after sight||…days sight =E>P,"D  
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见票后…月付款…months after sight||…months sight lz: :6}  
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同组票据set of bills 3^nH>f-Y  
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单张汇票sola of exchange||sole of exchange -|^)8  
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远期汇票usance bill||bill at usance A6 .wXv,  
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长期汇票long bill In?#?:Q@&  
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短期汇票short bill oSmETk\  
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逾期汇票overdue bill #T2J +  
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宽限日期days of grace "O0xh_Nr  
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电汇telegraphic transfer （T.T） k_,& Q?GtU  
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邮汇postal order||postal note （Am.）||post office order||money order M /v@C*c  
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本票promissory note （P/N） |u^S}"@3sU  
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押汇负责书||押汇保证书letter of hypothecation vg[
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副保||抵押品||付属担保物collateral security tx>7?e8E  
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担保书trust receipt||letter of indemnity 2O[sRm)  
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承兑||认付acceptance O
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单张承兑general acceptance r4X}U|s!0  
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有条件承兑qualified acceptance I ]ZZN6"  
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附条件认付conditional acceptance ~>u|7M$(  
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部分认付partial acceptance   mXp#6'a