[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。   ]=sGLd^)E  
会计报表statement of account h1QrFPQnu  
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往来帐目account current oJor ]QYK  
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现在往来帐||存款额current accout JcI~8;Z@Z~  
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销货帐account sales G:!'hadw  
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共同计算帐项joint account IM&l%6[).  
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未决帐项outstanding account HT=-mwa_]  
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贷方帐项credit account||creditor account D=!5l4  
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借方帐项debit account||debtor account {&s.*5  
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应付帐||应付未付帐account payable $Rv(v%  
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应收帐||应收未收帐account receivable b
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新交易||新帐new account Rkz[x  
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未决帐||老帐old account Y8%*S%yO  
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现金帐cash account b;Uqyc  
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流水帐running account t{Xf3.  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account "qvJ-Y  
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杂项帐户sundry account vK~tgZ&  
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详细帐单||明细表detail account :Vl2\H=P  
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呆帐bad account NoG`J$D  
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会计项目title of account ohj(1jt  
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会计薄||帐薄account-book n%1I}?$fO  
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营业报告书||损益计算表account of budiness||business report pz]#/Ry?  
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借贷细帐||交验帐account rendered #Kd^t=k  
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明细帐account stated 3A>Bnb  
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与…银行开立一户头to open an account with 2AK]x`GY  
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与…银行建立交易to keep account with vq&u19iP  
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继续记帐to keep account ~gAp`Q  
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与…有交易to have an account with ':jsCeSB  
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作成会计帐||有往来帐项to make out an account with 4I97<zmrT  
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清算||清理债务to make up an account a\BV%'Zqg  
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清洁帐目||与…停止交易to close ones account with f,_EPh>  
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结帐to close an account ,4&?`Q  
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清理未付款to ask an account||to demand an account L~u@n24  
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结清差额to balance the account with R rtr\a  
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清算to settle an account||to liquidate an account||to square an account sOY+X  
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审查帐目||监查帐目to audit an account VoTnm   
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检查帐目to examine an account TJY [s-
 
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转入A的帐户to charge the amount to As account \pVmSac,  
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以计帐方式付款to pay on account ?E*;fDEC  
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代理某人||为某人on ones account||on account of one \@}G'7{  
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为自己计算||独立帐目on ones own account t{ R\\j  
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由某人收益并负风险on ones account and risk||for ones account and risk /~O>He  
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由某人负担for ones account||for account of one :"~SKJm  
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按某人指示||列入某人帐户by order and for account of one b:M1P&R  
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列入5月份帐目for May account +&*D7A>~p  
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编入某中帐项下to pass to the account of||to place to the account of ev'` K=n8  
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寄出清算书to send in an account||to send in render an account 6${=N}3Kw  
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支票薄cheque book =<;C5kSD  
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支票陈票人cheque drawer 6L!/#d0  
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持票人cheque holder ;}dvc7  
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不记名支票cheque to bearer||bearer cheque 4F`&W*x  
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记名支票||认人支票cheque to order GyZpdp!  
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到期支票antedated cheque T\wfYuc&X  
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未到期支票postdated cheque Tpd|+60g  
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保付支票certified cheque KSAE!+  
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未获兑现支票，退票returned cheque N`HiNb [  
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横线支票crossed cheque YvG=P<_xw  
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普通横线general crossing g.*DlD%%  
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特别横线special crossing kW7$Gw]-  
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空白支票blank cheque 0Lf4^9N  
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失效支票，过期支票stale cheque +ag_w}  
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普通支票open cheque }/lyrj
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PX*}.L *x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #g/m^8n?s  
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支票换现金||兑现to cash a cheque .I?~R:(Ig  
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清理票款to clear a cheque 4.p:$/G TS  
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保证兑现to certify a cheque pMJm@f  
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填写支票数额to fill up a cheque wB bCGU  
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支票上划线to cross a cheque fDlo L  
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开发支票to make out a cheque Cv@)tb  
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签发支票，开立支票to draw a cheque||to issue a cheque v[2&0&!K#  
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透支支票to overdraw a cheque $H)QUFyC  
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背书支票to endorse a cheque /z_]7]  
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请付票款||清付票款to pay a cheque||to honour a cheque "X^<g{]  
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支票退票to dishonour a cheque q
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拒付支票to refuse a cheque -|Zzs4bx  
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拒付支票to stop payment of a cheque 7f}uRXBV$A  
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提示要求付款to present for payment q" f65d4c  
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见票即付持票人payable to bearer :dh; @kp  
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支付指定人payable to order ^?Mp(o  

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已过期||无效out of date||stale _ ,s^  
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请给出票人R/D||refer to drawer In^mE(8YO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "qNFDr(WM  
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文字与数字不一致words and figures differ %+=;4tHJ  
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支票 Lo%vG{yTr  
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时间已过account closed fwv^dEe  
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更改处应加盖印章alterations require initials {#qUZ z-  
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时间已过effects not cleared D,}bTwRb-  
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停止付款payment stopped /"8e,  
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支票毁损cheque mutilated B18BwY  
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汇款||寄钱to remit||to send money #QoWne
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寄票供取款||支票支付to send a cheque for payment {&n- @$?  
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寄款人a remitter g:M;S"U3*Y  
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收款人a remittee }#FV{C]  
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国外汇票foreign Bill !FL"L 9   
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国内汇票inland Bill =7<JD}G  
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跟单汇票documentary bill  `Eh>E,  
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空头汇票accommodation bill N:<$]x>  
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原始汇票original bill XGB\rfvS  
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改写||换新票据renewed bill ab2FK
 
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即期汇票sight bill||bill on demand iwK.*0
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…days after date||…days after date…日后付款 SboHo({5VA  
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…months after date||…months after date…月后付款 PR@6=[|d  
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见票后…日付款…days after sight||…days sight A<+Dx  
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见票后…月付款…months after sight||…months sight '0HOL)cIz  
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同组票据set of bills Gm|-[iUTG]  
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单张汇票sola of exchange||sole of exchange zS%XmS\  
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远期汇票usance bill||bill at usance 8}0wSVsxV$  
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长期汇票long bill w)EY j+L  
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短期汇票short bill @ZJL
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逾期汇票overdue bill 1wR[nBg*|  
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宽限日期days of grace ,31 ? Aa  
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电汇telegraphic transfer （T.T） :c/54Ss~  
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邮汇postal order||postal note （Am.）||post office order||money order Bv<gVt  
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本票promissory note （P/N） Fl`U{03  
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押汇负责书||押汇保证书letter of hypothecation h.EI(Ev"GN  
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副保||抵押品||付属担保物collateral security h3@tZL#g  
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担保书trust receipt||letter of indemnity ;E.]:Ia~  
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承兑||认付acceptance &>\;4E.O5  
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单张承兑general acceptance kSz+UMC-7:  
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有条件承兑qualified acceptance D
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附条件认付conditional acceptance ;^ME  
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部分认付partial acceptance   H^-Y]{7