[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。   8Z!ea3kAT  
会计报表statement of account mDmWTq\  
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往来帐目account current 3U`.:w`  
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现在往来帐||存款额current accout ~EM];i  
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销货帐account sales J?<L8;$s
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共同计算帐项joint account F1=+<]!  
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未决帐项outstanding account /fq6-;co+  
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贷方帐项credit account||creditor account !%X`c94  
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借方帐项debit account||debtor account l}2WW1b(  
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应付帐||应付未付帐account payable ^IpiNY/%Q  
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应收帐||应收未收帐account receivable G~L?q~b  
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新交易||新帐new account A%1=6  
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未决帐||老帐old account ;NeP&)Td  
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现金帐cash account lKUm_; m  
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流水帐running account C
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暂记帐||未定帐suspense account gj,J3x4TK/  
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过期帐||延滞帐overdue account||pastdue account PAU+C_P  
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杂项帐户sundry account je4&'vyU  
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详细帐单||明细表detail account
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呆帐bad account :wZ`>,K"t>  
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会计项目title of account Ygi1"X}  
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会计薄||帐薄account-book !5%5]9'n@*  
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营业报告书||损益计算表account of budiness||business report KzX ,n_`an  
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借贷细帐||交验帐account rendered CEuk1$  
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明细帐account stated O| J`~Lk  
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与…银行开立一户头to open an account with W0MnGzZ  
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与…银行建立交易to keep account with CLY6 YB' R  
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继续记帐to keep account g"]<J&  
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与…有交易to have an account with 4Wla&yy  
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作成会计帐||有往来帐项to make out an account with ;4kx
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清算||清理债务to make up an account a#Kmj0  
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清洁帐目||与…停止交易to close ones account with p584)"[*t  
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结帐to close an account hg&w=l  
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清理未付款to ask an account||to demand an account 3V/_I<y  
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结清差额to balance the account with 8B*E+f0  
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清算to settle an account||to liquidate an account||to square an account +MNSZLP]  
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审查帐目||监查帐目to audit an account YER:ICQ  
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检查帐目to examine an account *MYt:ms  
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转入A的帐户to charge the amount to As account t
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以计帐方式付款to pay on account 4ef*9|^x#  
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代理某人||为某人on ones account||on account of one *>e~_{F  
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为自己计算||独立帐目on ones own account fd?bU|I_2  
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由某人收益并负风险on ones account and risk||for ones account and risk h`?y2?O  
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由某人负担for ones account||for account of one *I:mw8t  
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按某人指示||列入某人帐户by order and for account of one |yLk5e~@-  
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列入5月份帐目for May account .r~'(g{qt  
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编入某中帐项下to pass to the account of||to place to the account of M} O[`Fx{W  
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寄出清算书to send in an account||to send in render an account :tKbz nd/  
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支票薄cheque book 9U]pH%.9  
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支票陈票人cheque drawer ]a)IMIh;
 
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持票人cheque holder Z%Vr+)!4  
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不记名支票cheque to bearer||bearer cheque ;JYoW{2  
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记名支票||认人支票cheque to order ^ b@!dS  
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到期支票antedated cheque + hpSxdAz4  
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未到期支票postdated cheque R^w}o,/  
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保付支票certified cheque +B#qu/By  
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未获兑现支票，退票returned cheque *y{+W   
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横线支票crossed cheque !\ZcOk2  
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普通横线general crossing ~ibF M5m  
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特别横线special crossing q4+Yv2e <r  
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空白支票blank cheque w [L&*
 
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失效支票，过期支票stale cheque \TZ|S,FS  
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普通支票open cheque lQWBCJ8y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $C$ub&D ~"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0X#+#[W  
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支票换现金||兑现to cash a cheque 4dD2{M  
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清理票款to clear a cheque K'V 2FTJI  
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保证兑现to certify a cheque DL1 +c `d  
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填写支票数额to fill up a cheque  %jTw  
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支票上划线to cross a cheque mqw 84u  
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开发支票to make out a cheque 7DZTQUb"  
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签发支票，开立支票to draw a cheque||to issue a cheque fK"iF@=Z`  
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透支支票to overdraw a cheque {Xv3:"E"O  
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背书支票to endorse a cheque ~ a A;<#  
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请付票款||清付票款to pay a cheque||to honour a cheque 87}(AO)  
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支票退票to dishonour a cheque 1$(  
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拒付支票to refuse a cheque ju.OW`GM  
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拒付支票to stop payment of a cheque LihdZ )  
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提示要求付款to present for payment IM]h*YV'  
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见票即付持票人payable to bearer xW0Z'==  
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支付指定人payable to order Gk 6fO  
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已过期||无效out of date||stale H`5Ct  
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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 ;AJ< LC  
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文字与数字不一致words and figures differ sJv`fjf%8  
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支票 I{EI HD<  
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时间已过account closed q}sK  
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更改处应加盖印章alterations require initials )WmZP3$^TX  
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时间已过effects not cleared M/l95fp  
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停止付款payment stopped m|mG;8}pI  
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支票毁损cheque mutilated pJn>oGeJ&  
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汇款||寄钱to remit||to send money TG?fUD V  
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寄票供取款||支票支付to send a cheque for payment T%w(P ^qk  
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寄款人a remitter a0 qj[+  
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收款人a remittee Wz5d|b  
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国外汇票foreign Bill S~}$Ly@  
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国内汇票inland Bill m[{nm95QZ  
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跟单汇票documentary bill rC=f#YjR  
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空头汇票accommodation bill &MBOAHhze  
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原始汇票original bill e$gaE</  
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改写||换新票据renewed bill dV'6m@C
 
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即期汇票sight bill||bill on demand X}kVBT1w+x  
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…days after date||…days after date…日后付款 Be'?#Qe   
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…months after date||…months after date…月后付款 9_I[o.q   
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见票后…日付款…days after sight||…days sight BHIZHp  
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见票后…月付款…months after sight||…months sight yL^M~lws  
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同组票据set of bills x0N-[//YV  
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单张汇票sola of exchange||sole of exchange >"2\D|-/  
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远期汇票usance bill||bill at usance GFSlYG  
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长期汇票long bill \{Ox@   
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短期汇票short bill v)v{QNQp^  
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逾期汇票overdue bill  h;:Se  
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宽限日期days of grace +w_MSj#P  
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电汇telegraphic transfer （T.T） 4`EvEv$i  
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邮汇postal order||postal note （Am.）||post office order||money order T^-H_|/M  
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本票promissory note （P/N） T{v<  
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押汇负责书||押汇保证书letter of hypothecation qNuv?.7  
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副保||抵押品||付属担保物collateral security 6{FS/+  
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担保书trust receipt||letter of indemnity KWZNu&)  
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承兑||认付acceptance a\H txR8L  
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单张承兑general acceptance 7=M'n;!Mh  
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有条件承兑qualified acceptance  vCH v  
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附条件认付conditional acceptance ju2X*  
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部分认付partial acceptance   BX)cV