[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。   lt4UNJ3w  
会计报表statement of account zKutx6=aj  
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往来帐目account current **"P A8  
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现在往来帐||存款额current accout F)IP~BE-k  
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销货帐account sales DIRCP=5  
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共同计算帐项joint account x9e 9$ww}  
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未决帐项outstanding account S!]}}fKEFm  
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贷方帐项credit account||creditor account ]VME`]t`  
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借方帐项debit account||debtor account I}WJ0
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应付帐||应付未付帐account payable V("1\  
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应收帐||应收未收帐account receivable 9?8`"v  
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新交易||新帐new account dc)G k  
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未决帐||老帐old account Q
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现金帐cash account g8Z14'Ke  
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流水帐running account lNb\^b  
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暂记帐||未定帐suspense account 3p4?-Dd|_$  
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过期帐||延滞帐overdue account||pastdue account kdCOcJB  
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杂项帐户sundry account YW<2:1A|  
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详细帐单||明细表detail account Cw $^w  
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呆帐bad account f)Q]{cb6  
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会计项目title of account acQNpT  
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会计薄||帐薄account-book |SKG4_wGe  
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营业报告书||损益计算表account of budiness||business report ]31XX=  
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借贷细帐||交验帐account rendered 3]n@c?lw  
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明细帐account stated %aBJ+V F  
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与…银行开立一户头to open an account with M5WtGIV  
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与…银行建立交易to keep account with \K~fRUo]=c  
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继续记帐to keep account q|i%)V`)-  
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与…有交易to have an account with 3*$9G)Ey  
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作成会计帐||有往来帐项to make out an account with AXP`,H  
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清算||清理债务to make up an account &49$hF g6"  
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清洁帐目||与…停止交易to close ones account with Zfy
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结帐to close an account S2&9#6  
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清理未付款to ask an account||to demand an account z_Wm HB  
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结清差额to balance the account with FL`1yD^2  
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清算to settle an account||to liquidate an account||to square an account _}zo /kDA  
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审查帐目||监查帐目to audit an account ZD)0P=%  
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检查帐目to examine an account =! N _^cb  
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转入A的帐户to charge the amount to As account .]j#y9>&w%  
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以计帐方式付款to pay on account crd|2bjp+  
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代理某人||为某人on ones account||on account of one S5~`T7Ra  
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为自己计算||独立帐目on ones own account b JfD\  
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由某人收益并负风险on ones account and risk||for ones account and risk *o02!EYge  
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由某人负担for ones account||for account of one 5v|H<wPp  
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按某人指示||列入某人帐户by order and for account of one <ROpuY\!l  
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列入5月份帐目for May account 99^AT*ByY  
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编入某中帐项下to pass to the account of||to place to the account of 9i0M/v x  
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寄出清算书to send in an account||to send in render an account .Y!;xB/  
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支票薄cheque book sNm,Fmuz:  
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支票陈票人cheque drawer aH%ZetLNJ  
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持票人cheque holder eGLO!DdxZ  
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不记名支票cheque to bearer||bearer cheque cTM$ZNin  
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记名支票||认人支票cheque to order -'6<  
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到期支票antedated cheque aqF+zPKs6  
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未到期支票postdated cheque {LP b))  
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保付支票certified cheque 6B#('gxO  
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未获兑现支票，退票returned cheque 5SUN.%y  
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横线支票crossed cheque 1 tPVP  
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普通横线general crossing 1Dq<{;rWb  
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特别横线special crossing 6PU/{c  
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空白支票blank cheque 5;mRGY  
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失效支票，过期支票stale cheque TQf L%JT  
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普通支票open cheque '^iUx,,ZQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XWUP=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 l!?yu]Yon  
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支票换现金||兑现to cash a cheque 5Fbs WW2  
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清理票款to clear a cheque kz B\'m,l  
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保证兑现to certify a cheque KjYAdia:H  
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填写支票数额to fill up a cheque P4k;O?y  
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支票上划线to cross a cheque ; s|w{.<:  
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开发支票to make out a cheque 5~'IKcW<  
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签发支票，开立支票to draw a cheque||to issue a cheque O
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透支支票to overdraw a cheque `~#<&w  
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背书支票to endorse a cheque ["3\eFg  
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请付票款||清付票款to pay a cheque||to honour a cheque <S?#@F\"S  
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支票退票to dishonour a cheque  :A1:  
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拒付支票to refuse a cheque 3Ot~!AlR  
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拒付支票to stop payment of a cheque m ci/'b Xt  
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提示要求付款to present for payment $za8"T*I  
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见票即付持票人payable to bearer g%[c<l9  
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支付指定人payable to order 7*5Z  
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已过期||无效out of date||stale u&mS8i}  
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请给出票人R/D||refer to drawer C?Bl{4-P}*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U4aU}1RKz  
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文字与数字不一致words and figures differ Y2o?gug  
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支票 }by;F
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时间已过account closed s<qe,'Y  
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更改处应加盖印章alterations require initials 1%4sHSN  
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时间已过effects not cleared ~0beuK&p  
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停止付款payment stopped oD<k MK  
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支票毁损cheque mutilated $5Xh,DOg  
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汇款||寄钱to remit||to send money su*'d:L  
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寄票供取款||支票支付to send a cheque for payment xlhG,bb7  
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寄款人a remitter DRcNdO/1E  
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收款人a remittee Y;?{ |  

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国外汇票foreign Bill BO;6 u^[  
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国内汇票inland Bill D)L+7N0D~  
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跟单汇票documentary bill  C uB`CI  
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空头汇票accommodation bill 02c':a=7  
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原始汇票original bill jYk&/@`Ly  
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改写||换新票据renewed bill E|iQc8gr&  
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即期汇票sight bill||bill on demand 8Vr%n2M  
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…days after date||…days after date…日后付款 pFOx>u2`a  
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…months after date||…months after date…月后付款 r>>%2Z-P  
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见票后…日付款…days after sight||…days sight CsGx@\jN  
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见票后…月付款…months after sight||…months sight wW>A_{Y  
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同组票据set of bills (KjoSN( K  
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单张汇票sola of exchange||sole of exchange <FV1Wz  
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远期汇票usance bill||bill at usance  dm\F  
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长期汇票long bill 03$mYS_?  
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短期汇票short bill 9 P
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逾期汇票overdue bill wON!MhA;  
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宽限日期days of grace \
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电汇telegraphic transfer （T.T） 0{
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邮汇postal order||postal note （Am.）||post office order||money order Yj&F;_~  
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本票promissory note （P/N） g_;\iqxL  
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押汇负责书||押汇保证书letter of hypothecation |Tv#4st  
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副保||抵押品||付属担保物collateral security *IB4[6  
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担保书trust receipt||letter of indemnity C"y(5U)d  
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承兑||认付acceptance 0j^Kgx  
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单张承兑general acceptance kXViWOXU^  
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有条件承兑qualified acceptance `~cqAs}6]Q  
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附条件认付conditional acceptance Jx:Y-$  
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部分认付partial acceptance   ::`HQ@^