[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。   -,^Z5N#\|  
会计报表statement of account P pWdZ  
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往来帐目account current .kZ<Q] Vk  
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现在往来帐||存款额current accout \3 M%vJ  
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销货帐account sales MVOWJaT(Aq  
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共同计算帐项joint account Y:4/06I  
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未决帐项outstanding account $J!WuOz4^i  
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贷方帐项credit account||creditor account ~R C\  
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借方帐项debit account||debtor account ?C*}NM  
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应付帐||应付未付帐account payable v9XevLs  
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应收帐||应收未收帐account receivable uh&Qdy!I  
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新交易||新帐new account ^17i98w  
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未决帐||老帐old account ]7J*(,sp  
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现金帐cash account zCI.^^<?  
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流水帐running account Yk=2ld;;  
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暂记帐||未定帐suspense account sPRo=LB  
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过期帐||延滞帐overdue account||pastdue account U)C>^ !Us  
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杂项帐户sundry account +%?\#EQJ  
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详细帐单||明细表detail account '4,>#D8@O  
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呆帐bad account gb}>xO  
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会计项目title of account !xE@r,'oN  
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会计薄||帐薄account-book qL~|bfN  
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营业报告书||损益计算表account of budiness||business report rT';7> {g  
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借贷细帐||交验帐account rendered PGhYkj2  
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明细帐account stated tf6 Zz[  
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与…银行开立一户头to open an account with s=hao4v7z  

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与…银行建立交易to keep account with h@fF`  
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继续记帐to keep account 9}z%+t8u  
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与…有交易to have an account with vfdTGM`3  
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作成会计帐||有往来帐项to make out an account with /&W~:F  

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清算||清理债务to make up an account f0+vk'Z  
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清洁帐目||与…停止交易to close ones account with  bU$M)  
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结帐to close an account TNlOj a:  
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清理未付款to ask an account||to demand an account *M'/z=V?%  
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结清差额to balance the account with j[Gg[7q{y  
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清算to settle an account||to liquidate an account||to square an account /6:qmh2  
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审查帐目||监查帐目to audit an account %H4>k
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检查帐目to examine an account v {)8QF]  
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转入A的帐户to charge the amount to As account .$o A~  
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以计帐方式付款to pay on account DB(!*6#?  
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代理某人||为某人on ones account||on account of one YT6dI"48  
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为自己计算||独立帐目on ones own account ]q/USVj{  
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由某人收益并负风险on ones account and risk||for ones account and risk `eeA,K_  
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由某人负担for ones account||for account of one kW=!RX[&  
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按某人指示||列入某人帐户by order and for account of one od n3*{c{x  
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列入5月份帐目for May account bnJ4Ed
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编入某中帐项下to pass to the account of||to place to the account of Hwcmt!y  
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寄出清算书to send in an account||to send in render an account H4$f+  
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支票薄cheque book [&kz4_  
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支票陈票人cheque drawer mF4y0r0  
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持票人cheque holder 5vJxhBm/  
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不记名支票cheque to bearer||bearer cheque _!_1=|[  
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记名支票||认人支票cheque to order sPXjU5uq#  
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到期支票antedated cheque /4@ [^}x  
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未到期支票postdated cheque pRd'\+  
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保付支票certified cheque @DF7j|]tV  
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未获兑现支票，退票returned cheque {&UA60~6  
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横线支票crossed cheque :Zx|=  
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普通横线general crossing iQS,@6  
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特别横线special crossing *ra>Kl0   
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空白支票blank cheque 2 ij&D
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失效支票，过期支票stale cheque GC'e  
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普通支票open cheque aKWxLe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d~QM@<SV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @!u{>!~0  
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支票换现金||兑现to cash a cheque go A=U  
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清理票款to clear a cheque JJ%@m;~  
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保证兑现to certify a cheque ES AX}uF  
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填写支票数额to fill up a cheque 4=/jh:h  
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支票上划线to cross a cheque e15yDwvB  
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开发支票to make out a cheque 'jfE?n
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签发支票，开立支票to draw a cheque||to issue a cheque bE.<v F&  
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透支支票to overdraw a cheque t jwf;g}$  
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背书支票to endorse a cheque Lw,}wM 5X  
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请付票款||清付票款to pay a cheque||to honour a cheque ]jxyaE&%4  
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支票退票to dishonour a cheque @3KS oA"^  
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拒付支票to refuse a cheque ,$:u^;V(  
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拒付支票to stop payment of a cheque y,`n9[$K\  
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提示要求付款to present for payment 8xAIn>,_  
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见票即付持票人payable to bearer Yc]k<tQ  
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支付指定人payable to order r+ 8Tp|%  
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已过期||无效out of date||stale ;%2+Tc-7I  
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请给出票人R/D||refer to drawer %/w-.?bX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )uHat#  
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文字与数字不一致words and figures differ :2c(.-[`  
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支票 bS8$[7OhX  
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时间已过account closed ) 6QJZ$  
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更改处应加盖印章alterations require initials [rc M32  
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时间已过effects not cleared .$cX:"_Mk  
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停止付款payment stopped ',[AKXJ  
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支票毁损cheque mutilated Z<d=v3q  
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汇款||寄钱to remit||to send money 8u)>o* :  
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寄票供取款||支票支付to send a cheque for payment 3'L =S  
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寄款人a remitter 3<)][
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收款人a remittee ;>ml@@Z  
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国外汇票foreign Bill au=@]n#<(  
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国内汇票inland Bill e:MbMj6`  
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跟单汇票documentary bill ?vWF[ DRd'  
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空头汇票accommodation bill w?"M  
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原始汇票original bill y~OP9T
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改写||换新票据renewed bill #:Q\   
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即期汇票sight bill||bill on demand k`'*niz  
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…days after date||…days after date…日后付款 lOb(XH
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…months after date||…months after date…月后付款 e1V 1Ae  
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见票后…日付款…days after sight||…days sight )3|a_   
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见票后…月付款…months after sight||…months sight dqgr9 8  
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同组票据set of bills z wwJyy%/  
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单张汇票sola of exchange||sole of exchange e6 <9`Xg  
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远期汇票usance bill||bill at usance @x[A^  
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长期汇票long bill sUiO~<Ozpk  
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短期汇票short bill dxS5-aWy9w  
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逾期汇票overdue bill qMA";Frt3N  
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宽限日期days of grace 23'<R i  
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电汇telegraphic transfer （T.T） 3=Uyt  
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邮汇postal order||postal note （Am.）||post office order||money order $n47DW&  
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本票promissory note （P/N） Z@*!0~NH=4  
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押汇负责书||押汇保证书letter of hypothecation i]@k'2N  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity E]a;Ydf~  
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承兑||认付acceptance i],~tT|P  
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单张承兑general acceptance ,K30.E  
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有条件承兑qualified acceptance j+gh*\:q  
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附条件认付conditional acceptance JP^
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部分认付partial acceptance   m0^~VK|