[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。   Pm#x?1rAj  
会计报表statement of account AJ?}Hel[0  
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往来帐目account current ,+\4 '`  
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现在往来帐||存款额current accout tf7v5iGe  
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销货帐account sales I`"-$99|t1  
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共同计算帐项joint account 4kaE}u KU  
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未决帐项outstanding account : ,S8T%d  
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贷方帐项credit account||creditor account 3b|7[7}&  
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借方帐项debit account||debtor account 9 wSl,B-  
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应付帐||应付未付帐account payable waXDGdl0  
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应收帐||应收未收帐account receivable WyBQ{H{So  
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新交易||新帐new account 6K4`;  
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未决帐||老帐old account
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现金帐cash account rPiiC/T.`  
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流水帐running account "xD}6(NL(r  
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暂记帐||未定帐suspense account q4sl=`L5Sp  
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过期帐||延滞帐overdue account||pastdue account dr|| !{\  
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杂项帐户sundry account y!7B,  
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详细帐单||明细表detail account "t5 +*  
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呆帐bad account 5"1!p3`\D{  
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会计项目title of account ijvNmn1k  
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会计薄||帐薄account-book r umAo'T/%  
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营业报告书||损益计算表account of budiness||business report $|Q".dD  
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借贷细帐||交验帐account rendered jZa25Z00  
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明细帐account stated .KFA218h*x  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with M,&tA1CH  
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继续记帐to keep account xy2\'kS`G  
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与…有交易to have an account with )y6Q Ap  
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作成会计帐||有往来帐项to make out an account with +IvNyj|  
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清算||清理债务to make up an account 3*G5F}7%=  
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清洁帐目||与…停止交易to close ones account with vxb@9eb!H  
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结帐to close an account *K`x
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清理未付款to ask an account||to demand an account b,9@P&=:2  
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结清差额to balance the account with B4@fY

 
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清算to settle an account||to liquidate an account||to square an account lHcA j{6  
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审查帐目||监查帐目to audit an account I4ebkPgf  
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检查帐目to examine an account k; ;viT  
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转入A的帐户to charge the amount to As account f$vwuW  
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以计帐方式付款to pay on account p=H3Q?HJ}  
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代理某人||为某人on ones account||on account of one l~NEGb  
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为自己计算||独立帐目on ones own account &~'S)Nun  
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由某人收益并负风险on ones account and risk||for ones account and risk ';Nu&D#Ph  
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由某人负担for ones account||for account of one "oe!M'aj`1  
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按某人指示||列入某人帐户by order and for account of one AX;c}0g  
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列入5月份帐目for May account %A)538F  
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编入某中帐项下to pass to the account of||to place to the account of W+\?~L.  
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寄出清算书to send in an account||to send in render an account V'I T1~  
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支票薄cheque book nA+F  
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支票陈票人cheque drawer q/x/N5HU  
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持票人cheque holder 'fn$'CeM(  
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不记名支票cheque to bearer||bearer cheque G?ig1PB"#  
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记名支票||认人支票cheque to order hl]S'yr  
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到期支票antedated cheque !^?qU;|  
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未到期支票postdated cheque ``4?a7!!  
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保付支票certified cheque Z0\Iyc G  
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未获兑现支票，退票returned cheque :)4*^a/lC  
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横线支票crossed cheque th 2<o 5  
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普通横线general crossing |}Ph"g2D,  
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特别横线special crossing wOg,SMiq  
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空白支票blank cheque ,LUTHWEo"I  
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失效支票，过期支票stale cheque +
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普通支票open cheque mx}E$b$<CY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ])N%^Qe$U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3dm'xetM  
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支票换现金||兑现to cash a cheque r0btC@Hxy  
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清理票款to clear a cheque 9L"?wv  
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保证兑现to certify a cheque q"nGy#UWR  
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填写支票数额to fill up a cheque oAz<G  
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支票上划线to cross a cheque #r}uin*jD  
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开发支票to make out a cheque ,8VXA +'_  
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签发支票，开立支票to draw a cheque||to issue a cheque P` ]ps?l  
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透支支票to overdraw a cheque !.eAOuq  
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背书支票to endorse a cheque |j# ^@R  
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请付票款||清付票款to pay a cheque||to honour a cheque BS.=  
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支票退票to dishonour a cheque UR,?!rJ^B  
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拒付支票to refuse a cheque UM\}aq=,  
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拒付支票to stop payment of a cheque r\RFDj  
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提示要求付款to present for payment tWX7dspx/  
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见票即付持票人payable to bearer oN ;-M-(  
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支付指定人payable to order jm+blB^%K  
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已过期||无效out of date||stale ,3k@L\$.x  
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请给出票人R/D||refer to drawer XJ O[[G `  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y]7%$* <  
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文字与数字不一致words and figures differ %6N)G!P  
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支票 Ca X^)  
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时间已过account closed WX ,p`>n  
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更改处应加盖印章alterations require initials r1+c/;TpZ  
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时间已过effects not cleared b-2pzcK{#  
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停止付款payment stopped kp'b>&9r  
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支票毁损cheque mutilated @51z-T  
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汇款||寄钱to remit||to send money GI}4,!^N  
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寄票供取款||支票支付to send a cheque for payment " 98/HzR  
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寄款人a remitter TFNUv<>X  
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收款人a remittee _c[|@D  
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国外汇票foreign Bill 5BrU'NF  
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国内汇票inland Bill k&WUv0  
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跟单汇票documentary bill i:C.8hmAE  
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空头汇票accommodation bill Q1aHIc  
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原始汇票original bill &B?@@6  
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改写||换新票据renewed bill U* -%  M  
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即期汇票sight bill||bill on demand 7xX ;MB&  
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…days after date||…days after date…日后付款 *!._Ais,\  
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…months after date||…months after date…月后付款 6Hc H'nmeN  
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见票后…日付款…days after sight||…days sight t#fs:A7P?}  
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见票后…月付款…months after sight||…months sight LXBbz;vYl  
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同组票据set of bills Y}Am
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单张汇票sola of exchange||sole of exchange $sU5=,
  
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远期汇票usance bill||bill at usance )e4WAlg8c  
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长期汇票long bill F
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短期汇票short bill :BewH?Ku  
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逾期汇票overdue bill Cfv L)f  
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宽限日期days of grace (lyt"Ty  
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电汇telegraphic transfer （T.T） \Dvl%:8  
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邮汇postal order||postal note （Am.）||post office order||money order -XS+Uv  
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本票promissory note （P/N） }};j2  
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押汇负责书||押汇保证书letter of hypothecation jRv;D#Hp  
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副保||抵押品||付属担保物collateral security B$}wF<`k7  
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担保书trust receipt||letter of indemnity W%Y.SP$Y  
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承兑||认付acceptance 1=9qAp;?o  
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单张承兑general acceptance ^D]7pe  
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有条件承兑qualified acceptance x[GFX8h(k6  
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附条件认付conditional acceptance 'mBLf&fB  
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部分认付partial acceptance   `'G),{ j