[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。   0OQ*V~>f  
会计报表statement of account C,A/29R,s  
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往来帐目account current JypP[yQ  
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现在往来帐||存款额current accout Vh>cV  
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销货帐account sales ^8A[ ^cgq  
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共同计算帐项joint account Z1:%AqxP  
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未决帐项outstanding account | oK9o6m4  
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贷方帐项credit account||creditor account IVkB)9IW  
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借方帐项debit account||debtor account >;'0ymG.`  
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应付帐||应付未付帐account payable ,a
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应收帐||应收未收帐account receivable (tOhuSW  
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新交易||新帐new account )\ceanS  
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未决帐||老帐old account RJzIzv99m  
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现金帐cash account :;yrYAyT3  
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流水帐running account u*;H$&  
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暂记帐||未定帐suspense account rMi\#[oB  
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过期帐||延滞帐overdue account||pastdue account -5+Yz9pv[  
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杂项帐户sundry account 2#R$-*;#  
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详细帐单||明细表detail account a;Y:UwD9*  
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呆帐bad account bUm %#a  
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会计项目title of account SfC* ZM}
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会计薄||帐薄account-book 'Xj^cX  
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营业报告书||损益计算表account of budiness||business report q9rm9#}[J#  
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借贷细帐||交验帐account rendered >"bW'  
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明细帐account stated =EFh*sp  
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与…银行开立一户头to open an account with 5aW#zgxXg  
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与…银行建立交易to keep account with w=;>  
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继续记帐to keep account 4!!PrXE  
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与…有交易to have an account with :FI D,  
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作成会计帐||有往来帐项to make out an account with ;hDk gp  
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清算||清理债务to make up an account (
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account d%0Gsga}  
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清理未付款to ask an account||to demand an account MF<ZB_@  
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结清差额to balance the account with |D-[M_T5  
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清算to settle an account||to liquidate an account||to square an account dX/7n=  
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审查帐目||监查帐目to audit an account ! Ea >tQ|  
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检查帐目to examine an account SZe55mK`  
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转入A的帐户to charge the amount to As account Wrb[\ ?-  
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以计帐方式付款to pay on account _N|%i J5  
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代理某人||为某人on ones account||on account of one 'k\j[fk/K  
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为自己计算||独立帐目on ones own account :l o5,B;k  
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由某人收益并负风险on ones account and risk||for ones account and risk w*XM*yJHU  
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由某人负担for ones account||for account of one 1z7+:~;l  
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按某人指示||列入某人帐户by order and for account of one <rgK}&q  
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列入5月份帐目for May account 9Zl4NV&B  
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编入某中帐项下to pass to the account of||to place to the account of %HpPTjAW  
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寄出清算书to send in an account||to send in render an account m   uO.  
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支票薄cheque book q-Z<.GTq  
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支票陈票人cheque drawer :a)RMp+^0  
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持票人cheque holder )x\%*ewY  
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不记名支票cheque to bearer||bearer cheque A<c<!N  
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记名支票||认人支票cheque to order X~VI}dJ  
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到期支票antedated cheque m_Hg!Lg  
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未到期支票postdated cheque o0No"8DnjH  
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保付支票certified cheque 3"Oipt+  
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未获兑现支票，退票returned cheque P51cEhf  
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横线支票crossed cheque l5^Q
  
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普通横线general crossing V8F!o  
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特别横线special crossing ;ja~Q .}4  
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空白支票blank cheque %Jl6e}!  
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失效支票，过期支票stale cheque =\8 x  
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普通支票open cheque u7J:ipyiq2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  -[>J"l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hUi5~;Q5Fi  
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支票换现金||兑现to cash a cheque #Z]Cq0=  
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清理票款to clear a cheque _,F\%}  
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保证兑现to certify a cheque H^B,b!5i  
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填写支票数额to fill up a cheque 'Q7 t5v@FF  
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支票上划线to cross a cheque [=-,i#4  
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开发支票to make out a cheque <VN< ~sz  
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签发支票，开立支票to draw a cheque||to issue a cheque REX/:sB<  
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透支支票to overdraw a cheque F')E)tV  
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背书支票to endorse a cheque |CS&H2!s  
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请付票款||清付票款to pay a cheque||to honour a cheque }ZwnG=7T?  
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支票退票to dishonour a cheque 7` XECIh  
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拒付支票to refuse a cheque Z%-uyT@a  
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拒付支票to stop payment of a cheque wp/x|AV  
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提示要求付款to present for payment J2`OJsMwWe  
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见票即付持票人payable to bearer =4x-x nA  
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支付指定人payable to order 7nPm{=BG  
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已过期||无效out of date||stale %__.-;) o  
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请给出票人R/D||refer to drawer lzZ=!dG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ 0h2M
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支票 QjUojHz%Z  
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时间已过account closed $Jj0%?;  
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更改处应加盖印章alterations require initials RJd(~1  
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时间已过effects not cleared "hsb8-  
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停止付款payment stopped (jAg_$6  
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支票毁损cheque mutilated eQ]~dA8>  
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汇款||寄钱to remit||to send money 
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寄票供取款||支票支付to send a cheque for payment 2QyV%wz  
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寄款人a remitter H _zo1AW  
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收款人a remittee paCV!tP  
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国外汇票foreign Bill :&V h?  
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国内汇票inland Bill (ROY?5 @c  
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跟单汇票documentary bill b*c*r dTx  
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空头汇票accommodation bill Y5- F@(  
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原始汇票original bill \`~Ly-  
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改写||换新票据renewed bill &^}1O:8e  
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即期汇票sight bill||bill on demand K*K,}W&}
 
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…days after date||…days after date…日后付款 iT3BF"ZqBO  
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…months after date||…months after date…月后付款 [1g8*j~L  
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见票后…日付款…days after sight||…days sight le|~BG hL  
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见票后…月付款…months after sight||…months sight 4;e5H_}Oo  
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同组票据set of bills {f3YsM;]C  
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单张汇票sola of exchange||sole of exchange s4X>.ToMC  
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远期汇票usance bill||bill at usance ~7*.6YnI  
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长期汇票long bill !![DJ   

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短期汇票short bill ug
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逾期汇票overdue bill M'?,] an  
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宽限日期days of grace }NHaCG[,  
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电汇telegraphic transfer （T.T） B nFw lw  
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邮汇postal order||postal note （Am.）||post office order||money order MK%9:wZ  
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本票promissory note （P/N） faEt6  
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押汇负责书||押汇保证书letter of hypothecation Z^bQ^zk-  
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副保||抵押品||付属担保物collateral security qzYwt]GNS  
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担保书trust receipt||letter of indemnity s,"]aew  
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承兑||认付acceptance ^+*N%yr  
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单张承兑general acceptance |O{m2Fi  
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有条件承兑qualified acceptance FDv<\2+ c  
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附条件认付conditional acceptance 
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部分认付partial acceptance   ! :Y:pu0