[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。   w8I&:"^7<  
会计报表statement of account J5( D7rp#  
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往来帐目account current F@roQQu  
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现在往来帐||存款额current accout K/m)f #  
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销货帐account sales B/kn&^z$|~  
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共同计算帐项joint account h!
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未决帐项outstanding account m>dcb 6B+g  
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贷方帐项credit account||creditor account AeCG2!8^0  
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借方帐项debit account||debtor account Ss! 3{VW  
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应付帐||应付未付帐account payable =C>`}%XT}  
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应收帐||应收未收帐account receivable 05VOUa*pb  
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新交易||新帐new account yki51rOI*  
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未决帐||老帐old account +[8Kl
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现金帐cash account rjAkpAT  
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流水帐running account #+Yp^6zg  
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暂记帐||未定帐suspense account {qtc\O  
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过期帐||延滞帐overdue account||pastdue account %] [$y7  
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杂项帐户sundry account O? Gl4_y  
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详细帐单||明细表detail account "?eH=!  
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呆帐bad account "h;;.Y8e  
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会计项目title of account Dz8:;$/  
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会计薄||帐薄account-book Y1fy2\<'  
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营业报告书||损益计算表account of budiness||business report kByrhK5U  
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借贷细帐||交验帐account rendered (aJP: ^  
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明细帐account stated $"sq4@N
 
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与…银行开立一户头to open an account with ~_u*\]-  
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与…银行建立交易to keep account with x)ddRq l  
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继续记帐to keep account =My}{n[  
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与…有交易to have an account with %RQC9!  
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作成会计帐||有往来帐项to make out an account with bBUbw*DF)  
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清算||清理债务to make up an account ~L%Pz0Gg  
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清洁帐目||与…停止交易to close ones account with 1Pk mg%+  
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结帐to close an account de> ?*%<  
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清理未付款to ask an account||to demand an account p91`<>Iw  
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结清差额to balance the account with zRwb"  
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清算to settle an account||to liquidate an account||to square an account A<4_DVd@@  
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审查帐目||监查帐目to audit an account Zimh_  
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检查帐目to examine an account H@V 7!d  
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转入A的帐户to charge the amount to As account gks ==|s.  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one 2ck4C/ h  
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为自己计算||独立帐目on ones own account Rj^7#,993  
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由某人收益并负风险on ones account and risk||for ones account and risk sONBQ9  
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由某人负担for ones account||for account of one #/|75 4]]  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account Ur^j$B}  
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编入某中帐项下to pass to the account of||to place to the account of %a];  
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寄出清算书to send in an account||to send in render an account Y>BP?l  
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支票薄cheque book [|[>}z:  
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支票陈票人cheque drawer +E/y ~s  
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持票人cheque holder H2
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不记名支票cheque to bearer||bearer cheque >xu[q\:"  
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记名支票||认人支票cheque to order -h#mn2U~3r  
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到期支票antedated cheque Lq (ZcEKo  
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未到期支票postdated cheque FJNF%a)x2I  
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保付支票certified cheque ceT&Y{T  
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未获兑现支票，退票returned cheque @kFu*"  
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横线支票crossed cheque !@A#=(4R4  
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普通横线general crossing PX(pX>  
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特别横线special crossing ? 1*m,;Z  
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空白支票blank cheque x]|+\1  
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失效支票，过期支票stale cheque Q,h7Sk*  
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普通支票open cheque 'b*%ixa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %ir:ASk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {%2vGn  
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支票换现金||兑现to cash a cheque '})0!g<Y  
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清理票款to clear a cheque  7R#+Le)  
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保证兑现to certify a cheque >odbOi+X  
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填写支票数额to fill up a cheque +ISz?~8  
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支票上划线to cross a cheque r_e
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开发支票to make out a cheque $N:Vo(*  
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签发支票，开立支票to draw a cheque||to issue a cheque m-^8W[r+_  
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透支支票to overdraw a cheque ]?x: Qm'yo  
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背书支票to endorse a cheque kn)t'_jC  
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请付票款||清付票款to pay a cheque||to honour a cheque [aI ]y=v  
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支票退票to dishonour a cheque `wF8k{Pb  
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拒付支票to refuse a cheque lds-T  
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拒付支票to stop payment of a cheque Z2im@c67{  
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提示要求付款to present for payment JXyM\}9-X  
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见票即付持票人payable to bearer It2" x;  
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支付指定人payable to order |9~GM  
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已过期||无效out of date||stale PJ='tJDj  
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请给出票人R/D||refer to drawer `,Ph/oM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J>u
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文字与数字不一致words and figures differ &3yD_P_3  
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支票 SJIOI@\b  
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时间已过account closed 7"8hC
  
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更改处应加盖印章alterations require initials !qX_I db\  
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时间已过effects not cleared Y5F]:gs@  
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停止付款payment stopped 1x[)/@.'f  
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支票毁损cheque mutilated U^Xm)lL  
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汇款||寄钱to remit||to send money ^$t7+g  
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寄票供取款||支票支付to send a cheque for payment .jj$Kh q]  
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寄款人a remitter |O"lNUW   
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收款人a remittee ;$z$@@WC  
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国外汇票foreign Bill f aLtdQi  
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国内汇票inland Bill sq;s]@~  
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跟单汇票documentary bill SI=yI-  
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空头汇票accommodation bill W16,Alf :  
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原始汇票original bill > ss/D^YS  
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改写||换新票据renewed bill 1n@8Kv  
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即期汇票sight bill||bill on demand APO>y  
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…days after date||…days after date…日后付款 *Q,0W:~-  
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…months after date||…months after date…月后付款 nI*v820,  
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见票后…日付款…days after sight||…days sight B|&"#Q  
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见票后…月付款…months after sight||…months sight @0SC"CqM  
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同组票据set of bills J52 o g4l  
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单张汇票sola of exchange||sole of exchange ivW(*c  
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远期汇票usance bill||bill at usance a$Cdhx!  
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长期汇票long bill $O dCL  
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短期汇票short bill Y14W?|KOB  
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逾期汇票overdue bill eR3$i)5  
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宽限日期days of grace 6l4mS~/  
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电汇telegraphic transfer （T.T） z$kenhFG/  
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邮汇postal order||postal note （Am.）||post office order||money order !eUDi(  
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本票promissory note （P/N） uSR~@Lj ~  
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押汇负责书||押汇保证书letter of hypothecation IEcf  
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副保||抵押品||付属担保物collateral security <$hu   
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担保书trust receipt||letter of indemnity >(snII  
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承兑||认付acceptance $/7pYl\n  
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单张承兑general acceptance +L5\;  
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有条件承兑qualified acceptance V._(q^  
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附条件认付conditional acceptance Hp(D);0+)  
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部分认付partial acceptance   f +hjC