[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。   ?88`fJ@tk?  
会计报表statement of account }<z_Q_b+e  
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往来帐目account current /T,Z>R  
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现在往来帐||存款额current accout cpt<WK}  
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销货帐account sales k8,?hX:  
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共同计算帐项joint account ^FZ^6*
 
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未决帐项outstanding account |! q$_at  
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贷方帐项credit account||creditor account ;pD)m/$h`  
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借方帐项debit account||debtor account CC;! <km  
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应付帐||应付未付帐account payable j#0j)k2Q  
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应收帐||应收未收帐account receivable [!^-J}^g~\  
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新交易||新帐new account pium$4l2#  
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未决帐||老帐old account
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现金帐cash account a;$P:C{gj?  
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流水帐running account HNa]H;-+5  
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暂记帐||未定帐suspense account i.iio-  
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过期帐||延滞帐overdue account||pastdue account tLm867`c7  
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杂项帐户sundry account ovf/;Q/}  
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详细帐单||明细表detail account (I{ $kB"p  
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呆帐bad account < /p8r  
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会计项目title of account ED![^=  
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会计薄||帐薄account-book =G-N` 39  
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营业报告书||损益计算表account of budiness||business report !UV5zmS  
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借贷细帐||交验帐account rendered 00vBpsZj2;  
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明细帐account stated 5K56!*Y  
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与…银行开立一户头to open an account with LhJa)jFQ  
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与…银行建立交易to keep account with gb-{2p>}  
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继续记帐to keep account 2M6dMvS  
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与…有交易to have an account with P{oAObP%  
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作成会计帐||有往来帐项to make out an account with L`K;IV%;  
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清算||清理债务to make up an account OeTu?d&N  
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清洁帐目||与…停止交易to close ones account with &IQ%\W#aY  
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结帐to close an account jUY+3"?   
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清理未付款to ask an account||to demand an account xdF guV8  
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结清差额to balance the account with sJ6a7A8)  
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清算to settle an account||to liquidate an account||to square an account f-+.;`H)T  
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审查帐目||监查帐目to audit an account SfDQ;1?  
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检查帐目to examine an account aL)Hv k:  
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转入A的帐户to charge the amount to As account >EBC 2WJ  
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以计帐方式付款to pay on account eBvW#Hzp  
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代理某人||为某人on ones account||on account of one )Pa*+ew7  
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为自己计算||独立帐目on ones own account 7vNtv9  
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由某人收益并负风险on ones account and risk||for ones account and risk u\w2S4c  
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由某人负担for ones account||for account of one #^;s<YZ`  
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按某人指示||列入某人帐户by order and for account of one Wxk;g  
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列入5月份帐目for May account  Q>[Ce3  
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编入某中帐项下to pass to the account of||to place to the account of 8E 9{ Gf  
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寄出清算书to send in an account||to send in render an account rFO_fIJno  
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支票薄cheque book ~K%k 0kT  
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支票陈票人cheque drawer kMqD iJ  
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持票人cheque holder i#tbdx#  
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不记名支票cheque to bearer||bearer cheque pqOA/^ar  
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记名支票||认人支票cheque to order +R9%~Z.=  
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到期支票antedated cheque TG4^_nRl  
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未到期支票postdated cheque p8$\uo9YQ  
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保付支票certified cheque U{HyxZ|q<  
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未获兑现支票，退票returned cheque }+*w.X }L  
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横线支票crossed cheque ?ISI[hoc  
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普通横线general crossing 1bT'u5 &  
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特别横线special crossing 0&.LBv8  
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空白支票blank cheque ?OdV1xB  
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失效支票，过期支票stale cheque qw6EPC  
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普通支票open cheque !&'# a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BT&rp%NO6l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2qt=jz\s  
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支票换现金||兑现to cash a cheque .a ~s_E  
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清理票款to clear a cheque (k7;  
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保证兑现to certify a cheque Q3 K
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填写支票数额to fill up a cheque :7HVBH  
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支票上划线to cross a cheque D<+ bzC   
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开发支票to make out a cheque TKj/6Jz|  
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签发支票，开立支票to draw a cheque||to issue a cheque P^'>dOI0w  
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透支支票to overdraw a cheque N[|by}@n  
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背书支票to endorse a cheque ZwY`x')  
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请付票款||清付票款to pay a cheque||to honour a cheque 20SF<V  
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支票退票to dishonour a cheque MY0[Oq cm=  
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拒付支票to refuse a cheque =CD :.FG.  
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拒付支票to stop payment of a cheque S[\cT:{OE  
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提示要求付款to present for payment UC?2mdLt^  
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见票即付持票人payable to bearer Yp?a= R  
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支付指定人payable to order 5jj57j"  
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已过期||无效out of date||stale YA/H;707l  
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请给出票人R/D||refer to drawer *I;Mp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ":ws~
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文字与数字不一致words and figures differ w-q=.RSTn=  
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支票 F0o18k_"  
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时间已过account closed _tg3%X]  
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更改处应加盖印章alterations require initials L5
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时间已过effects not cleared :fMM-?s]  
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停止付款payment stopped uma9yIk  
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支票毁损cheque mutilated l.t.,:  
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汇款||寄钱to remit||to send money !&<Wc ^PG  
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寄票供取款||支票支付to send a cheque for payment _M[[o5{  
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寄款人a remitter ]&%X(jWyn  
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收款人a remittee 'G By^hj?  
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国外汇票foreign Bill c[eGpZ]  
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国内汇票inland Bill @;-Un/'C;7  
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跟单汇票documentary bill [ZpG+V AJ8  
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空头汇票accommodation bill ?>Ci `XlLr  
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原始汇票original bill AHg4kG  
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改写||换新票据renewed bill oHGf |  
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即期汇票sight bill||bill on demand K>E!W!-PJ  
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…days after date||…days after date…日后付款 q>h+Ke  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight UmMYe4LQR  
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见票后…月付款…months after sight||…months sight ))-M+CA  
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同组票据set of bills 'cCj@bZ9X  
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单张汇票sola of exchange||sole of exchange JqIv&W  
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远期汇票usance bill||bill at usance .EELR]`y7I  
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长期汇票long bill f*@:{2I.v  
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短期汇票short bill !S}Au Mw  
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逾期汇票overdue bill =)>q.R9  
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宽限日期days of grace OlFn<:V K  

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电汇telegraphic transfer （T.T） oVgNG!/c0  
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邮汇postal order||postal note （Am.）||post office order||money order n[-!Jp[  
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本票promissory note （P/N） S?tLIi/  
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押汇负责书||押汇保证书letter of hypothecation v%Xe)D   
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副保||抵押品||付属担保物collateral security "|rqt.f2[  
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担保书trust receipt||letter of indemnity (o\~2e:  
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承兑||认付acceptance </p.OaNe  
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单张承兑general acceptance 9\2&6H  
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有条件承兑qualified acceptance >AJ|F
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附条件认付conditional acceptance Tkf !Y?  
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部分认付partial acceptance   nt6" }vO