[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。   0NSn5Hq  
会计报表statement of account |zu>G9m  
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往来帐目account current &bJ98Nxl  
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现在往来帐||存款额current accout e![Q1!r  
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销货帐account sales kXC.rgal  
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共同计算帐项joint account YeJ95\jf  
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未决帐项outstanding account ud:?~?j&w  
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贷方帐项credit account||creditor account zs"AYxr  
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借方帐项debit account||debtor account ID+'$u&  
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应付帐||应付未付帐account payable `^J~^Z7Y-  
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应收帐||应收未收帐account receivable Dlj=$25  
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新交易||新帐new account ($ (1KE  
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未决帐||老帐old account jPU#{Wo#  
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现金帐cash account >qF KXzI  
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流水帐running account MZjiJZaO:L  
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暂记帐||未定帐suspense account UiZ61lw  
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过期帐||延滞帐overdue account||pastdue account <dYk|5AdLF  
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杂项帐户sundry account }"&(sYQ*`  
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详细帐单||明细表detail account \~)573'  
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呆帐bad account ( &*F`\  
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会计项目title of account 3QHZC0AY  
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会计薄||帐薄account-book }1W$9\%  
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营业报告书||损益计算表account of budiness||business report 2>!ykUw^O  
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借贷细帐||交验帐account rendered $"FdS,*qKl  
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明细帐account stated =@w:   
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与…银行开立一户头to open an account with l =yHx\  
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与…银行建立交易to keep account with Xdq, =;  
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继续记帐to keep account K(d!0S  
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与…有交易to have an account with g,:Nzb  
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作成会计帐||有往来帐项to make out an account with h 2%:;phH  
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清算||清理债务to make up an account Wn^^Q5U#  
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清洁帐目||与…停止交易to close ones account with pNlisS  
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结帐to close an account qYiAwK$  
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清理未付款to ask an account||to demand an account $t$f1?  
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结清差额to balance the account with l,u{:JC  
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清算to settle an account||to liquidate an account||to square an account wWw/1i :|'  
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审查帐目||监查帐目to audit an account !|h2&tH  
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检查帐目to examine an account #L.}CzAz  
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转入A的帐户to charge the amount to As account hZWK5KwT  
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以计帐方式付款to pay on account ,?<h] !aQ  
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代理某人||为某人on ones account||on account of one m=\eL ~h  
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为自己计算||独立帐目on ones own account u7zB9iQ&  
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由某人收益并负风险on ones account and risk||for ones account and risk [l%fL9  
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由某人负担for ones account||for account of one B"8JFf}"q  
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按某人指示||列入某人帐户by order and for account of one G\>\VA  
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列入5月份帐目for May account y8*@dRrq  
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编入某中帐项下to pass to the account of||to place to the account of [{p?BTs  
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寄出清算书to send in an account||to send in render an account '"]>`=R  
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支票薄cheque book }:9|*m<$t  
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支票陈票人cheque drawer @7l=+`.i  
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持票人cheque holder E0)mI)RW.  
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不记名支票cheque to bearer||bearer cheque ]i,
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记名支票||认人支票cheque to order t`8e#n 9  
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到期支票antedated cheque AYPf)K;%  
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未到期支票postdated cheque ^=izqh5S  
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保付支票certified cheque )0n29  
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未获兑现支票，退票returned cheque Bgk~R.
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横线支票crossed cheque z%}CBTm  
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普通横线general crossing Z}LOy^TL  
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特别横线special crossing a_ 9|xI  
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空白支票blank cheque >p]WCb'PH  
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失效支票，过期支票stale cheque 1C}
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普通支票open cheque cwM#X;FGq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0.J1!RIK/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WIEx ' {  
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支票换现金||兑现to cash a cheque =9;[C:p0-  
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清理票款to clear a cheque Qm35{^p+  
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保证兑现to certify a cheque g{g`YvLu^  
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填写支票数额to fill up a cheque *1|YLy  
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支票上划线to cross a cheque ?r -\%_J_(  
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开发支票to make out a cheque 38V $<w  
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签发支票，开立支票to draw a cheque||to issue a cheque Gt^|+[gD  
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透支支票to overdraw a cheque 8 *4@-3Sx  
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背书支票to endorse a cheque +Od1)_'\D3  
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请付票款||清付票款to pay a cheque||to honour a cheque =8$|_  
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支票退票to dishonour a cheque #5'c\\ ?Q  
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拒付支票to refuse a cheque @MNl*~'$.[  
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拒付支票to stop payment of a cheque Jn@Z8%B@Z  
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提示要求付款to present for payment 9T8
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见票即付持票人payable to bearer yr FZ~r@-  
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支付指定人payable to order Bj;\mUsk  
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已过期||无效out of date||stale m
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请给出票人R/D||refer to drawer U5|B9%:&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1v;'d1Hg
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文字与数字不一致words and figures differ 7;^((.]ln  
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支票 )\8URc|J  
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时间已过account closed L_E^}^1!  
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时间已过effects not cleared _Q> "\_,  
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停止付款payment stopped P= e4lF.  
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支票毁损cheque mutilated itw{;j   
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汇款||寄钱to remit||to send money "t=UX -3  
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寄票供取款||支票支付to send a cheque for payment `{DG;J03[  
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寄款人a remitter }~rcrm.   
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收款人a remittee cI3
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国外汇票foreign Bill 3I]Fdp)'  
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国内汇票inland Bill l~rb]6E  
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跟单汇票documentary bill b_|u<  
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空头汇票accommodation bill l0Y?v 4  
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原始汇票original bill 0vn[a,W<A  
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改写||换新票据renewed bill 'PpZ/ry$  
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即期汇票sight bill||bill on demand ;SKcbws  
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…days after date||…days after date…日后付款 &wjB{%  
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…months after date||…months after date…月后付款 J(e7{aRJ9  
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见票后…日付款…days after sight||…days sight +ubnx{VC  
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见票后…月付款…months after sight||…months sight 4mJ
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同组票据set of bills Jq)U</  
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单张汇票sola of exchange||sole of exchange ertBuU  
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远期汇票usance bill||bill at usance jct./arK  
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长期汇票long bill 6D/tK|  
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短期汇票short bill < lj\#'G3  
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逾期汇票overdue bill Y(r@v  
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宽限日期days of grace B+"g2Y  
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电汇telegraphic transfer （T.T） }C,O
  
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邮汇postal order||postal note （Am.）||post office order||money order nIBFk?)6  
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本票promissory note （P/N） ~pz FZ7n4  
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押汇负责书||押汇保证书letter of hypothecation K5k?H  
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副保||抵押品||付属担保物collateral security :2y"3azxk  
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担保书trust receipt||letter of indemnity n:4uA`Vg  
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承兑||认付acceptance 9wh2f7k  
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单张承兑general acceptance o6L9UdT   
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有条件承兑qualified acceptance YZE.@Rz  
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附条件认付conditional acceptance $nPAm6mH  
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部分认付partial acceptance   IL!=mZ>2O