[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。   fK|F`F2V  
会计报表statement of account 6A]Ia4PL  
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往来帐目account current it~>)_7*P  
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现在往来帐||存款额current accout xhIC["z5  
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销货帐account sales b:nHcxDU<  
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共同计算帐项joint account joh=0nk;D  
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未决帐项outstanding account H|H!VPof]  
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贷方帐项credit account||creditor account vb-L "S?kC  
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借方帐项debit account||debtor account 9i8D_[  
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应付帐||应付未付帐account payable ki#O ^vl  
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应收帐||应收未收帐account receivable ANy=f-V  
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新交易||新帐new account sAIL+O  
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未决帐||老帐old account lM C4j  
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现金帐cash account Pq~"`-h7:  
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流水帐running account >b#z o,  
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暂记帐||未定帐suspense account MI|DOp  
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过期帐||延滞帐overdue account||pastdue account n*%<!\gJ  
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杂项帐户sundry account 9kzytx
  
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详细帐单||明细表detail account `~[zIq:}7  
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呆帐bad account to^ &:  
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会计项目title of account ZPn`.Qc  
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会计薄||帐薄account-book R>Fie5?  
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营业报告书||损益计算表account of budiness||business report ~" B0P>7  
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借贷细帐||交验帐account rendered KP[ax2!x  
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明细帐account stated CTbdY,=B  
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与…银行开立一户头to open an account with !E,$@mvd  
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与…银行建立交易to keep account with [ECSJc&i  
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继续记帐to keep account g4&zBn  
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与…有交易to have an account with mfQQ<Q@  
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作成会计帐||有往来帐项to make out an account with E:T<mI?d  
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清算||清理债务to make up an account mQtGE[  
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清洁帐目||与…停止交易to close ones account with ez&v"J  
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结帐to close an account Cy4@\X%
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清理未付款to ask an account||to demand an account (Ybc~M)z  
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结清差额to balance the account with 2aX|E4F  
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清算to settle an account||to liquidate an account||to square an account WW\u}z.QJ  
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审查帐目||监查帐目to audit an account /qed_w.p  
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检查帐目to examine an account x5YW6R.<t  
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转入A的帐户to charge the amount to As account 9cp-Rw<tI  
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以计帐方式付款to pay on account zUXQl{  
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代理某人||为某人on ones account||on account of one juG?kL.  
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为自己计算||独立帐目on ones own account t6m3lq{  
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由某人收益并负风险on ones account and risk||for ones account and risk xHq"1Vs=  
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由某人负担for ones account||for account of one 3}(6z"r  
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按某人指示||列入某人帐户by order and for account of one ^ gM
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列入5月份帐目for May account 0b6jGa  
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编入某中帐项下to pass to the account of||to place to the account of hb#Nm 6  
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寄出清算书to send in an account||to send in render an account Rd'P\  
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支票薄cheque book r5 tn'  
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支票陈票人cheque drawer g>G+?PY  
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持票人cheque holder 9gq+,g>E_  
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不记名支票cheque to bearer||bearer cheque fF6bEJl3  
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记名支票||认人支票cheque to order Gyx4}pV  
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到期支票antedated cheque a-e_
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未到期支票postdated cheque b@QCdi,u  
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保付支票certified cheque ;w/@_!~  
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未获兑现支票，退票returned cheque >$$z6A[  
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横线支票crossed cheque d1P|v( `S9  
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普通横线general crossing Ez8k.]q
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特别横线special crossing za%gD  
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空白支票blank cheque cY5w,.Q/!  
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失效支票，过期支票stale cheque 8`
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普通支票open cheque =t^jlb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Fc#Sn2p*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +h@.P B^`~  
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支票换现金||兑现to cash a cheque lJ]]FuA-Q  
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清理票款to clear a cheque 9: .m]QN  
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保证兑现to certify a cheque s7afj t  
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填写支票数额to fill up a cheque %3O))Ug5  
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支票上划线to cross a cheque !zvjgDlZv  
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开发支票to make out a cheque HCsd$M;Hbv  
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签发支票，开立支票to draw a cheque||to issue a cheque k_{?{:X;y  
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透支支票to overdraw a cheque PWZd<  
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背书支票to endorse a cheque -uWV( ,|  
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请付票款||清付票款to pay a cheque||to honour a cheque ;1[Z&Uv8  
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支票退票to dishonour a cheque g9q}D-  
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拒付支票to refuse a cheque C+uW]]~I)  
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拒付支票to stop payment of a cheque ~x!up 9  
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提示要求付款to present for payment H)i|?3Ip  
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见票即付持票人payable to bearer uZtN,Un  
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支付指定人payable to order ] re=8s 6  
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已过期||无效out of date||stale hp)^s7H  
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请给出票人R/D||refer to drawer RC/ 3\'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N o6!gZ1  
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文字与数字不一致words and figures differ g w([08  
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支票 dHUbaf:e)T  
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时间已过account closed hr}f5Z)^v  
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更改处应加盖印章alterations require initials &bW,N  
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时间已过effects not cleared w'2FYe{wj  
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停止付款payment stopped #m.e9MU  
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支票毁损cheque mutilated 2|,L 9  

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汇款||寄钱to remit||to send money V:kRr cX  
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寄票供取款||支票支付to send a cheque for payment 'q-q4QCB  
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寄款人a remitter XP@dg4Z=z  
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收款人a remittee #{8IFA  
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国外汇票foreign Bill VGV-t  
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国内汇票inland Bill JN0h3nZ_  
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跟单汇票documentary bill Hb=#`  
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空头汇票accommodation bill |p6d]#z3  
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原始汇票original bill Bu{Kjv  
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改写||换新票据renewed bill E3uu vQ#|  
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即期汇票sight bill||bill on demand UM7@c7B?  
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…days after date||…days after date…日后付款 0JlNUO5Nt  
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…months after date||…months after date…月后付款 LZykc c9g  
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见票后…日付款…days after sight||…days sight S<nF>JRJa  
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见票后…月付款…months after sight||…months sight l]]NVBA])  

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同组票据set of bills %N8I'*u  
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单张汇票sola of exchange||sole of exchange *rq*li;  
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远期汇票usance bill||bill at usance ;(NTzBq!1  
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长期汇票long bill %KQ1{"
 
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短期汇票short bill b<a3Ue%  
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逾期汇票overdue bill  /~"-q  
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宽限日期days of grace .O-)m' 5  
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电汇telegraphic transfer （T.T） LK h=jB^bT  
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邮汇postal order||postal note （Am.）||post office order||money order G@s:|oe  
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本票promissory note （P/N） ?qQ{]_q1&.  
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押汇负责书||押汇保证书letter of hypothecation dX?j/M-  
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副保||抵押品||付属担保物collateral security BFNO yv  
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担保书trust receipt||letter of indemnity KE\>T:  
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承兑||认付acceptance r,eH7&P9{  
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单张承兑general acceptance 3r%v@8)!b  
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有条件承兑qualified acceptance thPAD+u.3  
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附条件认付conditional acceptance pll5m7[  
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部分认付partial acceptance   B)k/]vz)*D