[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。   yBe(^ n  
会计报表statement of account ?!m ma\W  
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往来帐目account current +$~8)95<B  
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现在往来帐||存款额current accout O3xz|&xY&  
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销货帐account sales .
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共同计算帐项joint account Xj;2h{#s  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account 8E-Ip>{>  
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借方帐项debit account||debtor account D:6N9POB  
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应付帐||应付未付帐account payable K"I{\/x@  
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应收帐||应收未收帐account receivable
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新交易||新帐new account fGG 9zB6  
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未决帐||老帐old account \Qp}|n1JY  
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现金帐cash account 69-$Wn43<  
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流水帐running account ItMl4P`|  
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暂记帐||未定帐suspense account 2,+@#q  
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过期帐||延滞帐overdue account||pastdue account E8+8{ #f;  
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杂项帐户sundry account VN?<[#ij  
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详细帐单||明细表detail account #3
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呆帐bad account  'Dnq+  
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会计项目title of account $4ka +nfU  
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会计薄||帐薄account-book AsV8k_qZL  
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营业报告书||损益计算表account of budiness||business report jY1^+y{  
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借贷细帐||交验帐account rendered 77)OW$G  
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明细帐account stated AEBw#v!,o  
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与…银行开立一户头to open an account with PGC07U:B  
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与…银行建立交易to keep account with 4
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继续记帐to keep account Ut0qrkqF  
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与…有交易to have an account with p?EEox  
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作成会计帐||有往来帐项to make out an account with $6qR/#74  
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清算||清理债务to make up an account &@Ji+  
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清洁帐目||与…停止交易to close ones account with / r`Y'rm  
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结帐to close an account @DjG?yLK$  
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清理未付款to ask an account||to demand an account <ZN) /,4PS  
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结清差额to balance the account with Tg}H < T  
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清算to settle an account||to liquidate an account||to square an account V3.vE,  
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审查帐目||监查帐目to audit an account wZ#~+ }T  
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检查帐目to examine an account n,R[O_9u[  
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转入A的帐户to charge the amount to As account e=NQY8?  
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以计帐方式付款to pay on account ~vvQz"  
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代理某人||为某人on ones account||on account of one 'FvhzGn9Q
 
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为自己计算||独立帐目on ones own account :7AauoI  
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由某人收益并负风险on ones account and risk||for ones account and risk QI^8b\36  
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由某人负担for ones account||for account of one 9jJ/ RXp  
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按某人指示||列入某人帐户by order and for account of one ?5+KHG*)  
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列入5月份帐目for May account 3qd-,qC  
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编入某中帐项下to pass to the account of||to place to the account of Bo\dt@0;  
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寄出清算书to send in an account||to send in render an account P+cFp7nC  
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支票薄cheque book JnKbd~  
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支票陈票人cheque drawer R)d7b,_Yd  
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持票人cheque holder *'S%gR=Aa+  
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不记名支票cheque to bearer||bearer cheque XjM)/-w  
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记名支票||认人支票cheque to order qc4"0Ap'  
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到期支票antedated cheque @tp7tB ;  
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未到期支票postdated cheque J7] 60H#P  
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保付支票certified cheque aw~EK0yU   
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未获兑现支票，退票returned cheque UN4)>\Y  
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横线支票crossed cheque EKw\a  
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普通横线general crossing <|G~S<y }  
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特别横线special crossing 9o'6es..@Z  
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空白支票blank cheque LkB!:+v |B  
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失效支票，过期支票stale cheque R u-rp^a  
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普通支票open cheque ,e_#   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZHasDZ8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A$6b=2hc>  
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支票换现金||兑现to cash a cheque D|:sSld @  
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清理票款to clear a cheque Uk6!Sb  
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保证兑现to certify a cheque H/Q)z DP  
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填写支票数额to fill up a cheque .YF-t `{  
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支票上划线to cross a cheque }wXD%X@)l  
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开发支票to make out a cheque "cM5=;  
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签发支票，开立支票to draw a cheque||to issue a cheque k^jCB>b  
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透支支票to overdraw a cheque f34&:xz2U  
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背书支票to endorse a cheque IoOnS)  
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请付票款||清付票款to pay a cheque||to honour a cheque ^#se4qQ  
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支票退票to dishonour a cheque kH-b!  
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拒付支票to refuse a cheque \;gt&*$-  
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拒付支票to stop payment of a cheque ^I?y\:.  
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提示要求付款to present for payment of  
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见票即付持票人payable to bearer dvF48,kr  
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支付指定人payable to order UyKG$6F?3  
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已过期||无效out of date||stale N==_'`O1Q0  
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请给出票人R/D||refer to drawer rss.F3dK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~9
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文字与数字不一致words and figures differ /Py>HzRE:  
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支票 [Fj+p4*N  
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时间已过account closed
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更改处应加盖印章alterations require initials w[oQ}5?9'  
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时间已过effects not cleared %g@3S!lK  
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停止付款payment stopped GKujDx+h  
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支票毁损cheque mutilated (X_,*3Yxk  
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汇款||寄钱to remit||to send money $< K)fbG  
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寄票供取款||支票支付to send a cheque for payment x+y!P  
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寄款人a remitter ^8oc^LOa~2  
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收款人a remittee `\F%l?aY  
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国外汇票foreign Bill vMZ7uO  
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国内汇票inland Bill q 5v?`c  
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跟单汇票documentary bill x*R8^BA]pR  
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空头汇票accommodation bill U!\2K~  
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原始汇票original bill W`Q$t56  
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改写||换新票据renewed bill XYb^Cs;  
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即期汇票sight bill||bill on demand &}nBenYp  
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…days after date||…days after date…日后付款 \]T=j#.S$  
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…months after date||…months after date…月后付款 BKC7kDK3H  
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见票后…日付款…days after sight||…days sight m"gni #  
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见票后…月付款…months after sight||…months sight n#+%!HTh  
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同组票据set of bills 1B)Y;hg6&  
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单张汇票sola of exchange||sole of exchange mje<d"bW  
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远期汇票usance bill||bill at usance Y{B9`Z  
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长期汇票long bill )Y3EQxXa  
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短期汇票short bill ^)&Ly_xrU  
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逾期汇票overdue bill x|]\1sb"  
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宽限日期days of grace OnZF6yfN=3  
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电汇telegraphic transfer （T.T） B?+.2  
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邮汇postal order||postal note （Am.）||post office order||money order /\ytr%7,'  
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本票promissory note （P/N） wZ#Rlv,3Wa  
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押汇负责书||押汇保证书letter of hypothecation Jlp<koy  

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副保||抵押品||付属担保物collateral security sONBQ9  
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担保书trust receipt||letter of indemnity ~4Pc_%&i  
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承兑||认付acceptance bp#:UUO%S  
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单张承兑general acceptance 6xoq;=o  
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有条件承兑qualified acceptance D==Mb~  
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附条件认付conditional acceptance w1r$='*I  
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部分认付partial acceptance   JQ@fuo %