[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。   _mc-CZ  
会计报表statement of account yttaZhK^u  
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往来帐目account current p;n"zr8U  
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现在往来帐||存款额current accout szC<ht?z  
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销货帐account sales )J{.z  
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共同计算帐项joint account +FJ+,|i  
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未决帐项outstanding account c8Je&y8  
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贷方帐项credit account||creditor account D0^h;wJ=4+  
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借方帐项debit account||debtor account V@rqC[on  
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应付帐||应付未付帐account payable a'Yi^;2+\  
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应收帐||应收未收帐account receivable fPPC`d&Q3  
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新交易||新帐new account Kf
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未决帐||老帐old account lF
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现金帐cash account @;\0cEn>  
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流水帐running account h0$Y;=YA  
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暂记帐||未定帐suspense account pX+4B=*  
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过期帐||延滞帐overdue account||pastdue account ocu,qL)W  
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杂项帐户sundry account k.z(.uc=  
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详细帐单||明细表detail account PV:J>!]  
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呆帐bad account
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会计项目title of account -We9 FO~  
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会计薄||帐薄account-book ]f0OmUHR5i  
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营业报告书||损益计算表account of budiness||business report #*:^\z_Jd  
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借贷细帐||交验帐account rendered Z"RgqNf  
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明细帐account stated lLDZ#'&An  
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与…银行开立一户头to open an account with uZZRFioX|  
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与…银行建立交易to keep account with 3ye  
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继续记帐to keep account ( *Xn"o  
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与…有交易to have an account with ,|B-Nq  
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作成会计帐||有往来帐项to make out an account with Yu>DgMW
 
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清算||清理债务to make up an account > a,D8M?  
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清洁帐目||与…停止交易to close ones account with hg(<>_~  
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结帐to close an account {VE h@yn  
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清理未付款to ask an account||to demand an account %^pi  
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结清差额to balance the account with <aJQV)]\  
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清算to settle an account||to liquidate an account||to square an account ( %\7dxiK  
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审查帐目||监查帐目to audit an account hlaN'j <C  
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检查帐目to examine an account #_@cI(P  
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转入A的帐户to charge the amount to As account VN0We<\Z  
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以计帐方式付款to pay on account $(aq;DR  
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代理某人||为某人on ones account||on account of one Yf w>x[#e  
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为自己计算||独立帐目on ones own account sUZA!sv  
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由某人收益并负风险on ones account and risk||for ones account and risk -n|bi cP  
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由某人负担for ones account||for account of one `6D?te  
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按某人指示||列入某人帐户by order and for account of one E-bswUVaEE  
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列入5月份帐目for May account Km`
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编入某中帐项下to pass to the account of||to place to the account of M&Ka^h;N  
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寄出清算书to send in an account||to send in render an account ti\ ${C3  
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支票薄cheque book ?"6Zf LRi  
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支票陈票人cheque drawer ^SdF\uk{?6  
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持票人cheque holder [GLH8R  
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不记名支票cheque to bearer||bearer cheque )dXa:h0RZ  
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记名支票||认人支票cheque to order 6j
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到期支票antedated cheque TR"C<&y$j  
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未到期支票postdated cheque U<Pjn)M~B  
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保付支票certified cheque CWj_K2=d  
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未获兑现支票，退票returned cheque Wh[QR-7Ew  
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横线支票crossed cheque SQp|  
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普通横线general crossing ;Rrh$Ag  
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特别横线special crossing  q6 CrUn  
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空白支票blank cheque =u.@W98, K  
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失效支票，过期支票stale cheque W5*ldXXk  
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普通支票open cheque Z}W{ iD{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5mH[|_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C{exvLQ  
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支票换现金||兑现to cash a cheque ? SFBUX(p  
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清理票款to clear a cheque B8&q$QV  
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保证兑现to certify a cheque A8{jEJ=)P  
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填写支票数额to fill up a cheque 2Q^q$@L  
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支票上划线to cross a cheque c%&,(NJ]K  
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开发支票to make out a cheque ddn IKkOp  
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签发支票，开立支票to draw a cheque||to issue a cheque _@5Xmr  
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透支支票to overdraw a cheque *zrT;jG  
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背书支票to endorse a cheque eI8o#4nT  
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请付票款||清付票款to pay a cheque||to honour a cheque  f<o|5r  
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支票退票to dishonour a cheque 1[P}D~ nQ  
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拒付支票to refuse a cheque n:AZ(f   
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拒付支票to stop payment of a cheque 3.Fko<D4jD  
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提示要求付款to present for payment \kE0h\  
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见票即付持票人payable to bearer *q}yfa35eR  
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支付指定人payable to order l;M,=ctB(  
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已过期||无效out of date||stale 7mt
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请给出票人R/D||refer to drawer RHsVG &<j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6AIq
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文字与数字不一致words and figures differ +S+!:IB  
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支票  c@A.jc  
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时间已过account closed bAlty}U  
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更改处应加盖印章alterations require initials B9l~Y/3|  
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时间已过effects not cleared (jKqwVs .:  
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停止付款payment stopped F]RPM(!5O)  
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支票毁损cheque mutilated eNfH9l2k  
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汇款||寄钱to remit||to send money .BjWZj  
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寄票供取款||支票支付to send a cheque for payment :@p]~{m:G  
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寄款人a remitter h0-.9ym  
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收款人a remittee $Ptl&0MN%  
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国外汇票foreign Bill Ud"_[JtGM  
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国内汇票inland Bill PL"=>  
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跟单汇票documentary bill nVlZ_72d  
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空头汇票accommodation bill E*R-Dno_F  
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原始汇票original bill 5~>j98K  
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改写||换新票据renewed bill p Dg!Cs  
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即期汇票sight bill||bill on demand 0(C[][a*u  
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…days after date||…days after date…日后付款 cEXd#TlY~X  
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…months after date||…months after date…月后付款 0LGHSDb  
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见票后…日付款…days after sight||…days sight Mu.tq~b >  
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见票后…月付款…months after sight||…months sight SXXO#  
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同组票据set of bills %YuFw|wO  
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单张汇票sola of exchange||sole of exchange ](+u'8  

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远期汇票usance bill||bill at usance (e 2.Ru  
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长期汇票long bill V+u0J"/8  
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短期汇票short bill `)i4ZmE|  
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逾期汇票overdue bill [MAvU ?;  
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宽限日期days of grace #E/|WT  
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电汇telegraphic transfer （T.T） >(gbUW  
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邮汇postal order||postal note （Am.）||post office order||money order R|\kk?,u  
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本票promissory note （P/N） 2N&S__  
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押汇负责书||押汇保证书letter of hypothecation s8*Q@0  
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副保||抵押品||付属担保物collateral security No'Th7=|S  
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担保书trust receipt||letter of indemnity |Mnc0Fgvy,  
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承兑||认付acceptance hIo^/_K  
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单张承兑general acceptance &*qAB)**  
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有条件承兑qualified acceptance %bB:I1V\  

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附条件认付conditional acceptance j2%M-y4E  
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部分认付partial acceptance   ^%RIz!}