[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。   G@j0rnn>B  
会计报表statement of account _V`DWR *  
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往来帐目account current O*#*%RL|  
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现在往来帐||存款额current accout qP<Lr)nUH  
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销货帐account sales NO :a;  
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共同计算帐项joint account '(/7[tJ  
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未决帐项outstanding account @V!r"Bkg.  
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贷方帐项credit account||creditor account n' emNRa  
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借方帐项debit account||debtor account &4_qF^9J  
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应付帐||应付未付帐account payable  Tgl}  
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应收帐||应收未收帐account receivable  `/_G$_  
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新交易||新帐new account ,UuH}E  
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未决帐||老帐old account a`0=AQ  
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现金帐cash account  E6WA}_  
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流水帐running account =lpQnj
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暂记帐||未定帐suspense account 8}(]]ayl  
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过期帐||延滞帐overdue account||pastdue account M8TSt\  
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杂项帐户sundry account p l&Muv  
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详细帐单||明细表detail account CH<E,Z C1T  
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呆帐bad account ny54XjtG,  
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会计项目title of account fX|Y;S-@+  
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会计薄||帐薄account-book %Ijj=wW  
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营业报告书||损益计算表account of budiness||business report ^) s2$A:L  
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借贷细帐||交验帐account rendered `FC(  
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明细帐account stated Ck|8qUz-  
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与…银行开立一户头to open an account with d
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与…银行建立交易to keep account with oGRhnP'PF+  
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继续记帐to keep account v3jg~"!  
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与…有交易to have an account with 5x>}O3Q_  
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作成会计帐||有往来帐项to make out an account with '4#}e[e  
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清算||清理债务to make up an account f|tjsZxQ  
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清洁帐目||与…停止交易to close ones account with uPl\I6k  
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结帐to close an account b8LLr;oQw  
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清理未付款to ask an account||to demand an account <U\B!fO'  
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结清差额to balance the account with SF<c0bR9  
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清算to settle an account||to liquidate an account||to square an account L=sYLC6d  
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审查帐目||监查帐目to audit an account @-!}BUs?  
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检查帐目to examine an account hj.a&%  
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转入A的帐户to charge the amount to As account ub\MlSr  
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以计帐方式付款to pay on account Pf\D-1gi  
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代理某人||为某人on ones account||on account of one zPjHsulK  
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为自己计算||独立帐目on ones own account A"G 1^8wvX  
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由某人收益并负风险on ones account and risk||for ones account and risk P>NF.BCq  
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由某人负担for ones account||for account of one |m^k_d!d  
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按某人指示||列入某人帐户by order and for account of one -v]Sr33L  
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列入5月份帐目for May account ,>0*@2
 
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编入某中帐项下to pass to the account of||to place to the account of d\R,Q  
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寄出清算书to send in an account||to send in render an account QSszn`e  
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支票薄cheque book 2ZG5<"DQ "  
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支票陈票人cheque drawer w~"KA6^  
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持票人cheque holder iw8yb;|z;A  
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不记名支票cheque to bearer||bearer cheque ->g*</  
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记名支票||认人支票cheque to order ifUGY[L  
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到期支票antedated cheque E[@ u 3i8  
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未到期支票postdated cheque ]
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保付支票certified cheque a!<8\vzg  
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未获兑现支票，退票returned cheque X(]WVCu  
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横线支票crossed cheque LcB]Xdsa(  
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普通横线general crossing U(Nu%  
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特别横线special crossing 2ORNi,_I  
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空白支票blank cheque %Y<|;0v  
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失效支票，过期支票stale cheque &]e'KdXF  
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普通支票open cheque s \;"X  
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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*&OXt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,&jhlZ i  
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支票换现金||兑现to cash a cheque "!Uqcay-  
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清理票款to clear a cheque VL%UR{  
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保证兑现to certify a cheque 6+.uU[x@  
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填写支票数额to fill up a cheque QrB@cK]  
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支票上划线to cross a cheque 5mJJ
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开发支票to make out a cheque u.mJQDTH  
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签发支票，开立支票to draw a cheque||to issue a cheque LQtj~c>X-|  
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透支支票to overdraw a cheque J?RabYd ~  
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背书支票to endorse a cheque +?u~APjNN  
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请付票款||清付票款to pay a cheque||to honour a cheque lzYEx  
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支票退票to dishonour a cheque [z9`)VIe  
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拒付支票to refuse a cheque 4 !y%O   
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拒付支票to stop payment of a cheque J4Nln  
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提示要求付款to present for payment [x9KVd ^d  
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见票即付持票人payable to bearer W#KpPDgZE  
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支付指定人payable to order LL2=&VK  
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已过期||无效out of date||stale MC<PM6w  
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请给出票人R/D||refer to drawer c17_2 @N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds poToeagZ~Q  
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文字与数字不一致words and figures differ rd9e \% A  
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支票 ?)u@Rf9>  
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时间已过account closed D'J0wT#  
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时间已过effects not cleared EL(nDv  
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停止付款payment stopped 22.8PO0  
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支票毁损cheque mutilated R)mu2^  
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汇款||寄钱to remit||to send money v"#mzd.tW  
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寄票供取款||支票支付to send a cheque for payment =Ur}~w&H8  
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寄款人a remitter @wE5S6! B\  
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收款人a remittee NiU2@zgl  
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国外汇票foreign Bill L$IQuy
 
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国内汇票inland Bill PYM(Xz$  
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跟单汇票documentary bill 4KH45|;3  
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空头汇票accommodation bill kH
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原始汇票original bill &Nczv"TM  
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改写||换新票据renewed bill z#]Jv!~EPE  
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即期汇票sight bill||bill on demand 8;Yx<woR  
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…days after date||…days after date…日后付款 ++V=s\d7  
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…months after date||…months after date…月后付款 }lfnnK#  
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见票后…日付款…days after sight||…days sight 2UFv9  
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见票后…月付款…months after sight||…months sight op6CA"w  
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同组票据set of bills }w1~K'ck}>  
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单张汇票sola of exchange||sole of exchange Um: Hrjw  
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远期汇票usance bill||bill at usance e(I=^#u6  
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长期汇票long bill #_(jS+lP?k  
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短期汇票short bill 1f8GW  
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逾期汇票overdue bill $pFo Rv  
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宽限日期days of grace m/qbRk68s  
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电汇telegraphic transfer （T.T） W"k8KODOY  
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邮汇postal order||postal note （Am.）||post office order||money order %
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本票promissory note （P/N） [_.5RPJP8  
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押汇负责书||押汇保证书letter of hypothecation zdEPDdB  
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副保||抵押品||付属担保物collateral security `QUy;%+  
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担保书trust receipt||letter of indemnity `/MvQ/  
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承兑||认付acceptance fz3lV  
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单张承兑general acceptance cn- nj]  
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有条件承兑qualified acceptance 2*w:tT8 +X  
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附条件认付conditional acceptance ZDC9oX @  
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部分认付partial acceptance   s-7R W