[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。   RoXU>a:nS  
会计报表statement of account <mc
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往来帐目account current >mT< AQ  
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现在往来帐||存款额current accout *R*Tmo"  
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销货帐account sales 4QnJ;&~  
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共同计算帐项joint account =>6Z"LD(  
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未决帐项outstanding account G}<q  
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贷方帐项credit account||creditor account EIl _QV6  
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借方帐项debit account||debtor account `xkJ.,#Io  
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应付帐||应付未付帐account payable Z94D<X"  
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应收帐||应收未收帐account receivable K/Axojo  
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新交易||新帐new account XH)MBr@Fz  
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未决帐||老帐old account z@VY s  
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现金帐cash account \VPU)  
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流水帐running account $|z8WCJ  
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暂记帐||未定帐suspense account $K\\8$Z  
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过期帐||延滞帐overdue account||pastdue account rMpb  
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杂项帐户sundry account /5
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详细帐单||明细表detail account ngEjbCV+  
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呆帐bad account -YHlVz  
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会计项目title of account `6lc]r  
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会计薄||帐薄account-book ,+,""t  
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营业报告书||损益计算表account of budiness||business report K-k;`s#  
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借贷细帐||交验帐account rendered lXW.G  
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明细帐account stated 2
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与…银行开立一户头to open an account with JL`n12$m  
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与…银行建立交易to keep account with %@kmuz??  
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继续记帐to keep account t~Cul+  
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与…有交易to have an account with -+#\WB{AI  
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作成会计帐||有往来帐项to make out an account with j2=jD G  
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清算||清理债务to make up an account ujmO'blO  
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清洁帐目||与…停止交易to close ones account with D7olu29  
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结帐to close an account @'/
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清理未付款to ask an account||to demand an account tTLD6#  
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结清差额to balance the account with m5v9: 5{  
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清算to settle an account||to liquidate an account||to square an account -shS?kV  
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审查帐目||监查帐目to audit an account 7*r Q6rAP  
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检查帐目to examine an account D}>pl8ke~g  
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转入A的帐户to charge the amount to As account O={4 >>F  
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以计帐方式付款to pay on account ryB^$Kh,,  
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代理某人||为某人on ones account||on account of one ,^pM]+NF|  
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为自己计算||独立帐目on ones own account GbFLu` Iu  
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由某人收益并负风险on ones account and risk||for ones account and risk IL 'i7p  
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由某人负担for ones account||for account of one HJhPd#xCW  
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按某人指示||列入某人帐户by order and for account of one UCj4%y6t  
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列入5月份帐目for May account Z.am^Q^Y!  
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编入某中帐项下to pass to the account of||to place to the account of h!5^d!2,  
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寄出清算书to send in an account||to send in render an account .;yy= Rj  
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支票薄cheque book ] e!CH <N  
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支票陈票人cheque drawer bN$`&fC
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持票人cheque holder D M(WYL{
 
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不记名支票cheque to bearer||bearer cheque [_hHZMTH  
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记名支票||认人支票cheque to order o90SXa&l/  
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到期支票antedated cheque h>-J
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未到期支票postdated cheque qIcQPJn!}  
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保付支票certified cheque Nr=ud QA{  
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未获兑现支票，退票returned cheque z"*X/T  
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横线支票crossed cheque hO(8v&ns3  
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普通横线general crossing []:;8fY  
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特别横线special crossing =MDir$1Z  
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空白支票blank cheque ATCFdtNc  
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失效支票，过期支票stale cheque ]'V8{l  
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普通支票open cheque VTk6.5!8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~R/w~Kc!/A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0fA42*s;  
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支票换现金||兑现to cash a cheque )~xL_yW_X  
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清理票款to clear a cheque jb1OcI%  
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保证兑现to certify a cheque $l-|abLELz  
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填写支票数额to fill up a cheque `q* 0^}  
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支票上划线to cross a cheque /]%,C  
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开发支票to make out a cheque .B*Yg<j  
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签发支票，开立支票to draw a cheque||to issue a cheque vLR)B@O,2  
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透支支票to overdraw a cheque GDw4=0u-  
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背书支票to endorse a cheque (Tp+43v  
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请付票款||清付票款to pay a cheque||to honour a cheque fI`T3Y!7  
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支票退票to dishonour a cheque <y'B !d#  
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拒付支票to refuse a cheque yd"|HHx  
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拒付支票to stop payment of a cheque `}k!SqG  
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提示要求付款to present for payment !Y=s_)X  
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见票即付持票人payable to bearer ;1S{xd*^N  
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支付指定人payable to order }^G'oR1LF  
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已过期||无效out of date||stale n$y1kD  
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请给出票人R/D||refer to drawer *[ Wh9 ,H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y$*?k0=ZX  
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文字与数字不一致words and figures differ 8i-?\VZD  
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支票 1Od:I}@  
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时间已过account closed 54uTu2  
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时间已过effects not cleared DMf^>{[  
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停止付款payment stopped SI;G|uO;/  
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支票毁损cheque mutilated \re.KB#R  
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汇款||寄钱to remit||to send money -3 W4  
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寄票供取款||支票支付to send a cheque for payment H}U
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寄款人a remitter PTePSj1N  
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收款人a remittee zP9 HYS  
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国外汇票foreign Bill kb%W3c9HO  
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国内汇票inland Bill g|+G(~=e|  
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跟单汇票documentary bill jr9ZRHCU  
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空头汇票accommodation bill *e8V4P  
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原始汇票original bill .K7 A!;  
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改写||换新票据renewed bill r2<+ =INn  
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即期汇票sight bill||bill on demand rxz3Mqg  
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…days after date||…days after date…日后付款 (dT!u8Oe  
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…months after date||…months after date…月后付款 }(],*^'u-  
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见票后…日付款…days after sight||…days sight s<dD>SU  
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见票后…月付款…months after sight||…months sight y-@!, @e
 
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同组票据set of bills (G" qIw   
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单张汇票sola of exchange||sole of exchange #wd \&  
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远期汇票usance bill||bill at usance R] [M_ r  
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长期汇票long bill ^VIUXa  
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短期汇票short bill oto od  
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逾期汇票overdue bill ,%'0e/  
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宽限日期days of grace /C:'qhY,  
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电汇telegraphic transfer （T.T） pG(
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邮汇postal order||postal note （Am.）||post office order||money order 9f^PR|F  
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本票promissory note （P/N） _0*>I1F~  
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押汇负责书||押汇保证书letter of hypothecation 06^1#M$'  
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副保||抵押品||付属担保物collateral security OJsd[l3xR  
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担保书trust receipt||letter of indemnity iEpq*Qj  
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承兑||认付acceptance ,=Nw(GI  
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单张承兑general acceptance )4~sQ^}  
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有条件承兑qualified acceptance A!{.|x[S44  
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附条件认付conditional acceptance z
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部分认付partial acceptance   QtY hg$K3