[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。   WI,=?~-   
会计报表statement of account !tdfTf$  
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往来帐目account current w3Ohm7N[  
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现在往来帐||存款额current accout gsp7N  
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销货帐account sales o%%fO  
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共同计算帐项joint account "/?qT;<$)  
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未决帐项outstanding account }j1Zk4}[x  
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贷方帐项credit account||creditor account :g q@/COo(  
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借方帐项debit account||debtor account H@ms43v\  
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应付帐||应付未付帐account payable /AW>5r]  
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应收帐||应收未收帐account receivable p8dn-4  
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新交易||新帐new account v|(b,J3  
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未决帐||老帐old account WnzPPh3PJ  
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现金帐cash account Gc!8v}[7J  
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流水帐running account >Ryss@o  
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暂记帐||未定帐suspense account ?_>^<1I1  
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过期帐||延滞帐overdue account||pastdue account 6//FZ:q  
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杂项帐户sundry account Y\e]2  
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详细帐单||明细表detail account AY'?Xt  
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呆帐bad account 3
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会计项目title of account /;NE]{K  
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会计薄||帐薄account-book Ivt} o_b*  
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营业报告书||损益计算表account of budiness||business report ::OFW@dS  
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借贷细帐||交验帐account rendered vDW&pF_eI>  
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明细帐account stated nl'J.dJe  
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与…银行开立一户头to open an account with 2#b<d?"  
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与…银行建立交易to keep account with &7($kj  
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继续记帐to keep account 4Hml.|$  
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与…有交易to have an account with ~Un64M?  
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作成会计帐||有往来帐项to make out an account with NqT1b
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清算||清理债务to make up an account Ehb?CnV#J  
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清洁帐目||与…停止交易to close ones account with NWJcFj_  
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结帐to close an account $/[Gys3"  
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清理未付款to ask an account||to demand an account >`hSye{  
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结清差额to balance the account with {A]k%74-a  
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清算to settle an account||to liquidate an account||to square an account 3TU'*w &  
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审查帐目||监查帐目to audit an account \R86;9ov  
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检查帐目to examine an account <TI3@9\qXE  
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转入A的帐户to charge the amount to As account =QrA0k
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以计帐方式付款to pay on account QjQ4Z'.r>  
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代理某人||为某人on ones account||on account of one r~)VGdB+  
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为自己计算||独立帐目on ones own account M'^(3#ZU  
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由某人收益并负风险on ones account and risk||for ones account and risk _kh>Z  
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由某人负担for ones account||for account of one j,}4TDWa  
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按某人指示||列入某人帐户by order and for account of one 5+`=t07^et  
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列入5月份帐目for May account ?LM:RADCm  
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编入某中帐项下to pass to the account of||to place to the account of E\w+kAAf  
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寄出清算书to send in an account||to send in render an account P!5Z]+B#  
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支票薄cheque book #`vVgGZ&  
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支票陈票人cheque drawer 9-b 8`|s  
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持票人cheque holder &T7cH>E'K^  
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不记名支票cheque to bearer||bearer cheque YtMlqF  
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记名支票||认人支票cheque to order p/N62G  
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到期支票antedated cheque c88_}%h?(  
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未到期支票postdated cheque kAe
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保付支票certified cheque [-Cu4mf f  
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未获兑现支票，退票returned cheque ?&6Q%IUW1  
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横线支票crossed cheque gn^!"MN+g  
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普通横线general crossing @C=m?7O98  
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特别横线special crossing js -2"I  
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空白支票blank cheque zC#%6@P\  
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失效支票，过期支票stale cheque 4dD2{M  
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普通支票open cheque \f<z*!,D$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m &!XA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }2=hd..  
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支票换现金||兑现to cash a cheque /=@e &e  
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清理票款to clear a cheque 0#^Bf[Dn  
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保证兑现to certify a cheque _@K YF)  
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填写支票数额to fill up a cheque tpGCrn2w>  
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支票上划线to cross a cheque V)h
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开发支票to make out a cheque }1@E"6kF  
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签发支票，开立支票to draw a cheque||to issue a cheque 8i[LR#D)  
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透支支票to overdraw a cheque 32^#RlSu8  
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背书支票to endorse a cheque U(Z!J6{c  
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请付票款||清付票款to pay a cheque||to honour a cheque yW`e |!  
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支票退票to dishonour a cheque WGMb8 /{$P  
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拒付支票to refuse a cheque  Fs)  
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拒付支票to stop payment of a cheque Y;g% e3nu  
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提示要求付款to present for payment BfVBywty  
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见票即付持票人payable to bearer 8JP6M!F#  
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支付指定人payable to order gsfhH0  
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已过期||无效out of date||stale K( z[}  
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请给出票人R/D||refer to drawer fyrd`R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OW#_ty_ul  
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文字与数字不一致words and figures differ Pa
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支票 9cz)f\  
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时间已过account closed 3;A$
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更改处应加盖印章alterations require initials nNu[c[V  
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时间已过effects not cleared U1jSUkqb  
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停止付款payment stopped umryA{Ps  
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支票毁损cheque mutilated soDfi-2o3  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment t9]r  
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寄款人a remitter 'h k @>"  
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收款人a remittee w2' 3S#nZ  
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国外汇票foreign Bill CO7CNN  
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国内汇票inland Bill f&f[La  
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跟单汇票documentary bill 3EO#EYAHiM  
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空头汇票accommodation bill gZ=)qT]Pj  
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原始汇票original bill r*xq(\v  
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改写||换新票据renewed bill Idt@Hk5<&  
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即期汇票sight bill||bill on demand dV'6m@C
 
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…days after date||…days after date…日后付款 /%c+ eL}l  
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…months after date||…months after date…月后付款 vr5<LNCLQ  
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见票后…日付款…days after sight||…days sight 8uD8or  
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见票后…月付款…months after sight||…months sight })h'""i&xn  
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同组票据set of bills e<&_tx   
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单张汇票sola of exchange||sole of exchange k 2 mkOb  
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远期汇票usance bill||bill at usance E` :ZH  
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长期汇票long bill 8+@1wk
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短期汇票short bill oRtY?6^$  
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逾期汇票overdue bill sWqPw}/3>
 
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宽限日期days of grace s~IA},F,\  
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电汇telegraphic transfer （T.T） dd @COP?  
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邮汇postal order||postal note （Am.）||post office order||money order GSUOMy[M-  
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本票promissory note （P/N） *cb D&R\  
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押汇负责书||押汇保证书letter of hypothecation qAuUe=w%p  
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副保||抵押品||付属担保物collateral security o#KPrW`XJ/  
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担保书trust receipt||letter of indemnity JVIcNK)  
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承兑||认付acceptance G+\~rl  
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单张承兑general acceptance DlQ[}5STF  
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有条件承兑qualified acceptance {KQ- Ce-6  
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附条件认付conditional acceptance bQ:3G;  
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部分认付partial acceptance   '=G<)z@k