[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。   [AAIBb+U  
会计报表statement of account 2v1dSdX,W  
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往来帐目account current 8B7,qxZ  
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现在往来帐||存款额current accout 5~SBZYI  
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销货帐account sales ${, !Ll7)  
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共同计算帐项joint account uWerC?da  
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未决帐项outstanding account / , .rUn1  
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贷方帐项credit account||creditor account =`BPGfCb  
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借方帐项debit account||debtor account T1~,.(#  
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应付帐||应付未付帐account payable {_*$X  
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应收帐||应收未收帐account receivable jp QmKX  
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新交易||新帐new account ]%/a '[  
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未决帐||老帐old account { V9}W<  
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现金帐cash account k34!*(`q
  
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流水帐running account `` mi9E  
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暂记帐||未定帐suspense account 4FgY!k  
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过期帐||延滞帐overdue account||pastdue account A?sU[b6_  
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杂项帐户sundry account wUz)9n 6 j  
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详细帐单||明细表detail account i\?P>:)  
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呆帐bad account (^Kcyag4  
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会计项目title of account ' {:Yg3K  
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会计薄||帐薄account-book ^L<*ggw  
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营业报告书||损益计算表account of budiness||business report JDzkv%E^  
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借贷细帐||交验帐account rendered 1!E+(Iq  
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明细帐account stated !Ax7k
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与…银行开立一户头to open an account with 2Ax HhD.  
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与…银行建立交易to keep account with 3a4 ]{  
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继续记帐to keep account <oSk!6*  
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与…有交易to have an account with BV&}(9z  
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作成会计帐||有往来帐项to make out an account with yVxR||e  
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清算||清理债务to make up an account 'C~NQ{1TV  
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清洁帐目||与…停止交易to close ones account with @Ns^?#u~  
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结帐to close an account ~S R:,R  
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清理未付款to ask an account||to demand an account h"YIAQ',  
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结清差额to balance the account with 8*)zoT*A  
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清算to settle an account||to liquidate an account||to square an account u:N/aaU=  
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审查帐目||监查帐目to audit an account ;=6++Oq  
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检查帐目to examine an account e9q/[xMi  
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转入A的帐户to charge the amount to As account 5\f*x
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以计帐方式付款to pay on account @dJ
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代理某人||为某人on ones account||on account of one r,MgIv(L  
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为自己计算||独立帐目on ones own account f<WnPoV  
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由某人收益并负风险on ones account and risk||for ones account and risk KE16BjX@  
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由某人负担for ones account||for account of one cWp n/.a  
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按某人指示||列入某人帐户by order and for account of one Y#{KGVT<  
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列入5月份帐目for May account HC4ad0Gs+{  
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编入某中帐项下to pass to the account of||to place to the account of * 2T &pX  
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寄出清算书to send in an account||to send in render an account _ZzPy;[i?  
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支票薄cheque book IDE@{Dy  
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支票陈票人cheque drawer k%NY,(:
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持票人cheque holder $hndb+6q  
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不记名支票cheque to bearer||bearer cheque N;-+)=M,rf  
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记名支票||认人支票cheque to order $L:g7?)k  
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到期支票antedated cheque B{s[SZ  
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未到期支票postdated cheque |%&WYm6&#  
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保付支票certified cheque 7gD$Q
 
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未获兑现支票，退票returned cheque q+gqa<kM  
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横线支票crossed cheque <po(7XB  
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普通横线general crossing Om>6<3n  
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特别横线special crossing Qf>dfJ^q  
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空白支票blank cheque bhe|q`1,E  
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失效支票，过期支票stale cheque l4;/[Q>Z  
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普通支票open cheque ?>RJ8\Sj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F P mLost  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bmt2~!  
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支票换现金||兑现to cash a cheque {T:2+iS9:  
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清理票款to clear a cheque E@t~juF!  
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保证兑现to certify a cheque 9-bDgzk   
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填写支票数额to fill up a cheque x]y~KbdeB  
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支票上划线to cross a cheque "V?U^L>SF  
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开发支票to make out a cheque eT}c_h)  
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签发支票，开立支票to draw a cheque||to issue a cheque G.T}^xHmL  
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透支支票to overdraw a cheque p1G!-\l  
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背书支票to endorse a cheque &*MwKr<y  
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请付票款||清付票款to pay a cheque||to honour a cheque roW8 4x  
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支票退票to dishonour a cheque #Q$9Eq8"[  
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拒付支票to refuse a cheque hQ8/-#LO_  
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拒付支票to stop payment of a cheque kQ{pFFO  
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提示要求付款to present for payment "'II~/9  
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见票即付持票人payable to bearer a.wRJ  
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支付指定人payable to order A[=)Zw "  
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已过期||无效out of date||stale ~i6tc d  
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请给出票人R/D||refer to drawer |2 {y'?,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c?>Q!sC  
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文字与数字不一致words and figures differ
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更改处应加盖印章alterations require initials 4+'yJ9~,B  
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时间已过effects not cleared Y@_ i32,r  
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停止付款payment stopped V5qvH"^  
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支票毁损cheque mutilated a?M<r>  
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汇款||寄钱to remit||to send money E;| q  
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寄票供取款||支票支付to send a cheque for payment QYyF6ht=!  
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寄款人a remitter bX=ht^e[  
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收款人a remittee 3yZtyXRPn  
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国外汇票foreign Bill "Yq-s$
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国内汇票inland Bill V-O49  
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跟单汇票documentary bill M!;H3*  
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空头汇票accommodation bill ubj ~ ULA  
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原始汇票original bill k2j:s}RHY  
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改写||换新票据renewed bill &s\$&%|  
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即期汇票sight bill||bill on demand "z=A=~~<{  
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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 )[~ #j6  
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见票后…日付款…days after sight||…days sight  aVz<RS  

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见票后…月付款…months after sight||…months sight ^
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同组票据set of bills v"F.<Q  
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单张汇票sola of exchange||sole of exchange 6pLB`1[v  
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远期汇票usance bill||bill at usance ^;6~=@#*C  
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长期汇票long bill prlB9,3|C  
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短期汇票short bill ]n _-
  
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逾期汇票overdue bill -102W{V/T  
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宽限日期days of grace j72cS Rv  
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电汇telegraphic transfer （T.T） CBnD)1b\  
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邮汇postal order||postal note （Am.）||post office order||money order \$?[
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本票promissory note （P/N） 7/PHg)&  
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押汇负责书||押汇保证书letter of hypothecation XhWMvme  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity :]y;t/  
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承兑||认付acceptance II>X6  
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单张承兑general acceptance JO :m: M  
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有条件承兑qualified acceptance ,J}lyvkd  
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附条件认付conditional acceptance _& KaI }O  
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部分认付partial acceptance   }Q\yem