[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。   Kz42AC  
会计报表statement of account -SM_J
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往来帐目account current Qa_V
 
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现在往来帐||存款额current accout Z >`\$1CI  
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销货帐account sales J| N 6r  
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共同计算帐项joint account $"vz>SuB  
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未决帐项outstanding account {ze69 h  
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贷方帐项credit account||creditor account @~$d4K y<  
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借方帐项debit account||debtor account D-/6RVq0m  
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应付帐||应付未付帐account payable f` Fj-<v  
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应收帐||应收未收帐account receivable vSnVq>-q&  
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新交易||新帐new account [`GSc6j  
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未决帐||老帐old account 4nm.ea|  
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现金帐cash account hn2:@^=f  
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流水帐running account L!xFhVA<  
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暂记帐||未定帐suspense account Oz%6y ri  
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过期帐||延滞帐overdue account||pastdue account :0y-n.-{  
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杂项帐户sundry account q,ie)`  
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详细帐单||明细表detail account XcoX8R%U  
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呆帐bad account 9
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会计项目title of account {BlTLAKm  
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会计薄||帐薄account-book !7\dr )  
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营业报告书||损益计算表account of budiness||business report LNJK
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借贷细帐||交验帐account rendered mIf)=RW  
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明细帐account stated 0>j0L8#^p  
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与…银行开立一户头to open an account with ww %c+O/  
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与…银行建立交易to keep account with axnVAh|}S  
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继续记帐to keep account Z5r L.a&  
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与…有交易to have an account with xs6!NY  
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作成会计帐||有往来帐项to make out an account with |LIcq0Z  
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清算||清理债务to make up an account `Q+O#l?  
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清洁帐目||与…停止交易to close ones account with &Kc45  
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结帐to close an account Kk.\P|k2  
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清理未付款to ask an account||to demand an account 3 P\4  K  
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结清差额to balance the account with vEt=en Q  
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清算to settle an account||to liquidate an account||to square an account (Gzq 1+B  
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审查帐目||监查帐目to audit an account S2I{?y&K  
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检查帐目to examine an account 5?#AS#TD'  
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转入A的帐户to charge the amount to As account coXm*X>z  
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以计帐方式付款to pay on account noWwX  
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代理某人||为某人on ones account||on account of one 8 =3#S'n  
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为自己计算||独立帐目on ones own account Gnqun%  
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由某人收益并负风险on ones account and risk||for ones account and risk ]\=M$:,RZ  
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由某人负担for ones account||for account of one 4 mWT"T-8  
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按某人指示||列入某人帐户by order and for account of one 8+~|!)a  
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列入5月份帐目for May account @ GzN0yXhR  

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编入某中帐项下to pass to the account of||to place to the account of SJI+$L\'  
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寄出清算书to send in an account||to send in render an account |FD-q.AV  
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支票薄cheque book rsvGf7C  
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支票陈票人cheque drawer ,`< [ej   
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持票人cheque holder ul3._Q  
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不记名支票cheque to bearer||bearer cheque Cy##+u,C  
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记名支票||认人支票cheque to order +3n07d
  
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到期支票antedated cheque 7*r7Q'  
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未到期支票postdated cheque [
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保付支票certified cheque n-n{+Dl!  
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未获兑现支票，退票returned cheque SXA_P{j&a  
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横线支票crossed cheque |%R}!O<.c  
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普通横线general crossing W])<0R52  
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特别横线special crossing :!\?yj{{  
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空白支票blank cheque 1>1&NQ#}  
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失效支票，过期支票stale cheque .|Pq!uLvc  
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普通支票open cheque *E0dCY$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nCZ&FNi{O~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zrqQcnx9(m  
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支票换现金||兑现to cash a cheque 4NaL#3  
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清理票款to clear a cheque e5/f%4YX  
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保证兑现to certify a cheque ,@mr})s  
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填写支票数额to fill up a cheque $]v =2j  
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支票上划线to cross a cheque v?Z30?_&h  
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开发支票to make out a cheque #|<\q*<  
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签发支票，开立支票to draw a cheque||to issue a cheque 00jWs@K  
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透支支票to overdraw a cheque ? A4zIJ\  
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背书支票to endorse a cheque /V-uo(n< .  
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请付票款||清付票款to pay a cheque||to honour a cheque k }amSsE  
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支票退票to dishonour a cheque J,iS<lV_  
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拒付支票to refuse a cheque ZhqGUb  
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拒付支票to stop payment of a cheque {ef9ov Xk  
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提示要求付款to present for payment O)N$nBnp  
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见票即付持票人payable to bearer Ew< sK9[o  
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支付指定人payable to order  !n`9V^`  
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已过期||无效out of date||stale 2v$\mL  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t f3R  
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文字与数字不一致words and figures differ sB@9L L]&|  
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支票 <B Vx%  
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时间已过account closed h wi!C}  
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更改处应加盖印章alterations require initials [-0=ZKH?  
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时间已过effects not cleared 7](aPm8  
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停止付款payment stopped g8R@ol0  
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支票毁损cheque mutilated e +Ikw1y"f  
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汇款||寄钱to remit||to send money jA? 7>"|  
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寄票供取款||支票支付to send a cheque for payment  v'Pbx  
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寄款人a remitter qL?$u07<9'  
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收款人a remittee x21XzGLY|}  
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国外汇票foreign Bill 6"9(ce KX  
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国内汇票inland Bill OD~yIV  
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跟单汇票documentary bill JkEITuTth  
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空头汇票accommodation bill 6n\){dkZ~  
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原始汇票original bill mMT\"bb'  
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改写||换新票据renewed bill hGI5^!Cq  
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即期汇票sight bill||bill on demand psuK\s  
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…days after date||…days after date…日后付款 5^{I}
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…months after date||…months after date…月后付款 `,Fc271`  
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见票后…日付款…days after sight||…days sight _y:aPn  
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见票后…月付款…months after sight||…months sight EiS2-Uh*TT  
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同组票据set of bills 1i#U&  
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单张汇票sola of exchange||sole of exchange WV;[vg]  
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远期汇票usance bill||bill at usance <U}2
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长期汇票long bill ,UfB{BW  
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短期汇票short bill hOe$h,E']  
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逾期汇票overdue bill OKCX>'j:S  
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宽限日期days of grace ^ |>)
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电汇telegraphic transfer （T.T） u"zQh|  
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邮汇postal order||postal note （Am.）||post office order||money order v?h8-yed  
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本票promissory note （P/N） nb|"dK |  
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押汇负责书||押汇保证书letter of hypothecation g$S<_$Iey  
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副保||抵押品||付属担保物collateral security }UHoa  
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担保书trust receipt||letter of indemnity "O{:jfq  
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承兑||认付acceptance [es-&X07<  
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单张承兑general acceptance pn2_ {8.  
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有条件承兑qualified acceptance :n<<hR0d  
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附条件认付conditional acceptance `=f1rXhI+1  
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部分认付partial acceptance   v:$Y |mh