[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。   H"WkyvqXb  
会计报表statement of account $s/N;E!t  
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往来帐目account current >E#| H6gx  
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现在往来帐||存款额current accout d~D<;7M XJ  
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销货帐account sales go|/I&
  
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共同计算帐项joint account @rRBo:0%  
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未决帐项outstanding account (W
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贷方帐项credit account||creditor account )xiic3F  
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借方帐项debit account||debtor account ~x)Awdlu  
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应付帐||应付未付帐account payable 3=o3VGZP  
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应收帐||应收未收帐account receivable c+f~>AaI  
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新交易||新帐new account ` Xhj7%>  
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未决帐||老帐old account cWl  
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现金帐cash account 4`o_r%   
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流水帐running account #~^#%G
 
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暂记帐||未定帐suspense account jutEb@nog  
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过期帐||延滞帐overdue account||pastdue account Z `sM (?m  
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杂项帐户sundry account sWX iY  
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详细帐单||明细表detail account a6wPkf7-H  
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呆帐bad account wwE`YY  
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会计项目title of account {U?/u93~  
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会计薄||帐薄account-book N_(qMW  
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营业报告书||损益计算表account of budiness||business report N9
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借贷细帐||交验帐account rendered i}"Eu< P  
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明细帐account stated 21M r2-#z  
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与…银行开立一户头to open an account with d+[GMIxg  
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与…银行建立交易to keep account with DdDw Mq  
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继续记帐to keep account )RV.N}NU  
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与…有交易to have an account with Zpc R  
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作成会计帐||有往来帐项to make out an account with f/+UD-@%m  
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清算||清理债务to make up an account En-BT0o  
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清洁帐目||与…停止交易to close ones account with p+6L qk<  
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结帐to close an account -aj)
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清理未付款to ask an account||to demand an account >Vp#  
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结清差额to balance the account with hf#[Vns  
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清算to settle an account||to liquidate an account||to square an account #i6ZY^+ee  
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审查帐目||监查帐目to audit an account bSbUf%LKt  
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检查帐目to examine an account tZ4Zj`x|^  
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转入A的帐户to charge the amount to As account b&iJui"7k  
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以计帐方式付款to pay on account ~:PuKx  
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代理某人||为某人on ones account||on account of one @20~R/vh  
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为自己计算||独立帐目on ones own account >wPMJ> 2  
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由某人收益并负风险on ones account and risk||for ones account and risk YY? }/r  
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由某人负担for ones account||for account of one k-~HUC.A.  
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按某人指示||列入某人帐户by order and for account of one VOmWRy"L  
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列入5月份帐目for May account pN]$|#%q(  
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编入某中帐项下to pass to the account of||to place to the account of P0/B!8x  
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寄出清算书to send in an account||to send in render an account eqFOPK5q  
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支票薄cheque book m4@f&6x  
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支票陈票人cheque drawer GA8cA)]zOD  
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持票人cheque holder limzDQ^  
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不记名支票cheque to bearer||bearer cheque gw1| ?C  
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记名支票||认人支票cheque to order Z_^v#FJ'l  
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到期支票antedated cheque Q)l]TgvSe  
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未到期支票postdated cheque B) 81mcy  
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保付支票certified cheque OGy/8B2c  
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未获兑现支票，退票returned cheque KAg<s}gQJ  
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横线支票crossed cheque $E^#DjhRQ3  
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普通横线general crossing 6,Q{/  
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特别横线special crossing Bc4{$sc"O  
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空白支票blank cheque ?l_>rSly5  
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失效支票，过期支票stale cheque A a2 *f[  
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普通支票open cheque N(?yOB4gt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZkYc9!anY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k=[!{I  
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支票换现金||兑现to cash a cheque -A9 !Y{Z  
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清理票款to clear a cheque r0kA47  
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保证兑现to certify a cheque pFSVSSQRV|  
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填写支票数额to fill up a cheque Ms(;B*  
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支票上划线to cross a cheque 0 +8ThZ?
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开发支票to make out a cheque UL [4sv6\9  
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签发支票，开立支票to draw a cheque||to issue a cheque N)RWC7th{  
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透支支票to overdraw a cheque c0<Y017sG  
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背书支票to endorse a cheque D{.%Dr?  
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请付票款||清付票款to pay a cheque||to honour a cheque yL.si)h(p  
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支票退票to dishonour a cheque gRdE6aIZ  
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拒付支票to refuse a cheque e^&
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拒付支票to stop payment of a cheque $'9r=#EH  
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提示要求付款to present for payment f,M$>!$V  
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见票即付持票人payable to bearer |,sUD/rt  
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支付指定人payable to order *$#r%  
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已过期||无效out of date||stale f!LZT!y  
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请给出票人R/D||refer to drawer @%\ANM$S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ac7
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文字与数字不一致words and figures differ cC}s
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支票 Cg{$$&_(Hj  
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时间已过account closed 5\4>H6  
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更改处应加盖印章alterations require initials nr-
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时间已过effects not cleared _r8A O>  
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停止付款payment stopped =oh6;Ojt  
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支票毁损cheque mutilated 2(c#m*Q!b  
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汇款||寄钱to remit||to send money AQV3ZVP  
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寄票供取款||支票支付to send a cheque for payment  `nM4kt7  
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寄款人a remitter n=>Gu9`  
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收款人a remittee K5ph x  
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国外汇票foreign Bill 5 O6MI4:  
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国内汇票inland Bill @t^2/H ?O  
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跟单汇票documentary bill >@%!r  
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空头汇票accommodation bill Rta P+6'X  
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原始汇票original bill `Qhh{  
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改写||换新票据renewed bill 6{~I7!m"  
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即期汇票sight bill||bill on demand FdqUv%(Em  
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…days after date||…days after date…日后付款 \2`U$3Q  
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…months after date||…months after date…月后付款 iI1t P  
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见票后…日付款…days after sight||…days sight r UO{-R  
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见票后…月付款…months after sight||…months sight C0%%
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同组票据set of bills [oj"Tn(  
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单张汇票sola of exchange||sole of exchange v`&Z.9!Tz^  
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远期汇票usance bill||bill at usance Q
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长期汇票long bill g8Z14'Ke  
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短期汇票short bill `cpcO  
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逾期汇票overdue bill :3f2^(b~^  
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宽限日期days of grace s/M~RB!w  
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电汇telegraphic transfer （T.T） F6p1 VFs  
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邮汇postal order||postal note （Am.）||post office order||money order jhv1 D'>6  
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本票promissory note （P/N） {M/c!
  
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押汇负责书||押汇保证书letter of hypothecation OU@x1G{Cy  
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副保||抵押品||付属担保物collateral security <R>z;2c  
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担保书trust receipt||letter of indemnity .E#Sm?gK  
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承兑||认付acceptance 4rG 7\  
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单张承兑general acceptance ]31XX=  
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有条件承兑qualified acceptance 3]n@c?lw  
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附条件认付conditional acceptance aG
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部分认付partial acceptance   cuaNAJ