[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。   =Y-mc#{8  
会计报表statement of account =yLJGNK[  
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往来帐目account current $@<cZ4  
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现在往来帐||存款额current accout \Wf1b8FW  
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销货帐account sales Yk yB  
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共同计算帐项joint account M]A!jWtE  
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未决帐项outstanding account &9\8IR>  
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贷方帐项credit account||creditor account 3V@!}@y,F6  
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借方帐项debit account||debtor account yPVK>em5  
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应付帐||应付未付帐account payable 7aJ:kumDZ  
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应收帐||应收未收帐account receivable .?*TU~S  
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新交易||新帐new account U$ 22r b  
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未决帐||老帐old account 3Tz~DdB  
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现金帐cash account C^nTLw;K  
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流水帐running account }+i
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暂记帐||未定帐suspense account %)! b254  
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过期帐||延滞帐overdue account||pastdue account n0tVAH'>  
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杂项帐户sundry account .f
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详细帐单||明细表detail account #Hi$squJ  
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呆帐bad account B:=VMX~GE  
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会计项目title of account d{ *e0  
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会计薄||帐薄account-book C7xmk;c w  
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营业报告书||损益计算表account of budiness||business report l{4rK
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借贷细帐||交验帐account rendered (.N!(;G  
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明细帐account stated .vWwYG  
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与…银行开立一户头to open an account with vfloha p  
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与…银行建立交易to keep account with ~NG+DyGa=  
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继续记帐to keep account lL"ANlX-P  
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与…有交易to have an account with ^/fasl$#  
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作成会计帐||有往来帐项to make out an account with W(\^6S)  
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清算||清理债务to make up an account 3 @%XR8ss  
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清洁帐目||与…停止交易to close ones account with VMH
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结帐to close an account C1o^$Q|j  
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清理未付款to ask an account||to demand an account ip!-~HNwJ  
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结清差额to balance the account with xQkvK=~$  
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清算to settle an account||to liquidate an account||to square an account }/2M?W0  
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审查帐目||监查帐目to audit an account '9!J' [W  
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检查帐目to examine an account 5i+cjT2  
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转入A的帐户to charge the amount to As account m UUNR,  
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以计帐方式付款to pay on account xZA.<Yd^r  
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代理某人||为某人on ones account||on account of one \,pObW
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为自己计算||独立帐目on ones own account j4I ~  
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由某人收益并负风险on ones account and risk||for ones account and risk }(7TiCwd  
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由某人负担for ones account||for account of one W/g_XQ  
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按某人指示||列入某人帐户by order and for account of one p6!5}dD(  
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列入5月份帐目for May account #p"$%f5Q_  
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编入某中帐项下to pass to the account of||to place to the account of Iq iU  
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寄出清算书to send in an account||to send in render an account fvk(eWB  
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支票薄cheque book FPH2dN  
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支票陈票人cheque drawer e9HL)=YP  
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持票人cheque holder (Ldvx_
 
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不记名支票cheque to bearer||bearer cheque <bb!BS&w  
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记名支票||认人支票cheque to order a"Xh  
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到期支票antedated cheque @_?2iN?4Z  
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未到期支票postdated cheque Ar[|M2|  
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保付支票certified cheque wN58uV '  
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未获兑现支票，退票returned cheque "[!b5f3!I  
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横线支票crossed cheque ?'H d0)yZ  
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普通横线general crossing
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特别横线special crossing h x&"fe  
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空白支票blank cheque tE_n>~Zs  
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失效支票，过期支票stale cheque Vj9X6u}{  
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普通支票open cheque l= p_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a`n)aXU l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !IdV
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支票换现金||兑现to cash a cheque #p@GhI!6  
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清理票款to clear a cheque s Wte &  
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保证兑现to certify a cheque zUL,~u  
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填写支票数额to fill up a cheque 3?a`@C&x  
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支票上划线to cross a cheque ;&O?4?@4  
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开发支票to make out a cheque 6whPW .  
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签发支票，开立支票to draw a cheque||to issue a cheque I U"  
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透支支票to overdraw a cheque o13jd NQ-  
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背书支票to endorse a cheque g,._3.D  
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请付票款||清付票款to pay a cheque||to honour a cheque Fn@`Bi?#q  
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支票退票to dishonour a cheque \t7yH]:>@  
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拒付支票to refuse a cheque ^7spXfSAd  
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拒付支票to stop payment of a cheque mp
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提示要求付款to present for payment (NvjX})eh  
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见票即付持票人payable to bearer ?z9!=A%<V~  
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支付指定人payable to order 6#+&/ "*  
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已过期||无效out of date||stale ?.VKVTX^  
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请给出票人R/D||refer to drawer O%T?+1E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;0 B1P|7zK  
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文字与数字不一致words and figures differ $yASWz  
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支票 h:8P9WhWF  
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时间已过account closed t<Acq07  
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更改处应加盖印章alterations require initials 2&4nf /sE  
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时间已过effects not cleared "bhK%N;  
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停止付款payment stopped VP#KoX85  
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支票毁损cheque mutilated OeqKKVuQ  
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汇款||寄钱to remit||to send money 6'^E
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寄票供取款||支票支付to send a cheque for payment x:FZEyalG  
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寄款人a remitter PMytk`<`zw  
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收款人a remittee ?62Im^1/  
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国外汇票foreign Bill v#Rh:#7O%U  
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国内汇票inland Bill uY.Ns ?8  
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跟单汇票documentary bill }b\hRy~=r  
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空头汇票accommodation bill BH0m[9nU;  
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原始汇票original bill , -Hj  
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改写||换新票据renewed bill D6L+ mTN  
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即期汇票sight bill||bill on demand w^0hVrws=,  
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…days after date||…days after date…日后付款 N (4H}2  
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…months after date||…months after date…月后付款 <[[yV  
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见票后…日付款…days after sight||…days sight G!Brt&_'  
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见票后…月付款…months after sight||…months sight gML8lu0)  
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同组票据set of bills GNJ/|9
  
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单张汇票sola of exchange||sole of exchange RB % +|@c  
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远期汇票usance bill||bill at usance #KiJ{w'  
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长期汇票long bill 5f7id7SI  
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短期汇票short bill `0qj
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逾期汇票overdue bill xS1|t};  
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宽限日期days of grace tBGL
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电汇telegraphic transfer （T.T） *,z/q6  
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邮汇postal order||postal note （Am.）||post office order||money order TX=894{nGh  
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本票promissory note （P/N） Z4 i))%or  
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押汇负责书||押汇保证书letter of hypothecation s;I @En  
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副保||抵押品||付属担保物collateral security JPZp*5c6A  
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担保书trust receipt||letter of indemnity nod&^%O"  
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承兑||认付acceptance -rU_bnm  
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单张承兑general acceptance B<I(t"s  
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有条件承兑qualified acceptance `o#(YEu  
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附条件认付conditional acceptance {`D]%e
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部分认付partial acceptance   N~ flao^