[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。   gB}UzEj^<  
会计报表statement of account {PQ!o^7y  
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往来帐目account current !/6KQdF  
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现在往来帐||存款额current accout zH1:kk o  
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销货帐account sales ?%wM8
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共同计算帐项joint account <:Z-zQp)?  
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未决帐项outstanding account WJ m:?,  
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贷方帐项credit account||creditor account -40OS=wpA  
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借方帐项debit account||debtor account 5Q.z#]Lg  
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应付帐||应付未付帐account payable .qG*$W2f  
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应收帐||应收未收帐account receivable {Wh7>*p{3  
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新交易||新帐new account ;,Q6AS!
 
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未决帐||老帐old account *d;D~"E<@  
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现金帐cash account PTFe>~vr*  
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流水帐running account kEpCF:@A  
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暂记帐||未定帐suspense account D?<R5zp  
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过期帐||延滞帐overdue account||pastdue account <4
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杂项帐户sundry account [r"`r Bw  
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详细帐单||明细表detail account }9,^=g-  
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呆帐bad account AyUiX2=w1  
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会计项目title of account WnLMa|e  
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会计薄||帐薄account-book Z(=UZI?  
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营业报告书||损益计算表account of budiness||business report ]@D#<[5\  
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借贷细帐||交验帐account rendered <#r/4a"V  
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明细帐account stated mm,be.  
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与…银行开立一户头to open an account with ].C 4RH  
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与…银行建立交易to keep account with \&S-lsLY  
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继续记帐to keep account +9[/> JM  
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与…有交易to have an account with j$z<
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作成会计帐||有往来帐项to make out an account with %di]1vQ  
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清算||清理债务to make up an account pRAdo="  
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清洁帐目||与…停止交易to close ones account with 69o,T
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结帐to close an account d? Old  
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清理未付款to ask an account||to demand an account ia!b0*<   
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结清差额to balance the account with 6^oQ8unmS  
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清算to settle an account||to liquidate an account||to square an account y$]gmg  
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审查帐目||监查帐目to audit an account yJ
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检查帐目to examine an account h27awO Q  
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转入A的帐户to charge the amount to As account (\Iz(N["G  
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以计帐方式付款to pay on account hr
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代理某人||为某人on ones account||on account of one |HjoaN)  
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为自己计算||独立帐目on ones own account A ?Dg
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由某人收益并负风险on ones account and risk||for ones account and risk bN,>,hj  
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由某人负担for ones account||for account of one 0g-bApxz*&  
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按某人指示||列入某人帐户by order and for account of one SNV[KdvP*  
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列入5月份帐目for May account !n=?H1@  
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编入某中帐项下to pass to the account of||to place to the account of `]Uu`b  
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寄出清算书to send in an account||to send in render an account KuU]enC3  
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支票薄cheque book }!5x1F!  
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支票陈票人cheque drawer DcNQ2Zz?%  
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持票人cheque holder m;=wQYFr{I  
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不记名支票cheque to bearer||bearer cheque ZP@or2No%  
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记名支票||认人支票cheque to order 1v)X]nW  
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到期支票antedated cheque xvZNshkpAX  
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未到期支票postdated cheque 49)A.Bh&!  
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保付支票certified cheque k,EI+lCX  
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未获兑现支票，退票returned cheque ]gN]Cw\L  
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横线支票crossed cheque fI{ZElPp  
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普通横线general crossing KY)rkfo B  
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特别横线special crossing o8!gV/oy  
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空白支票blank cheque ~[@Gj{6p0  
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失效支票，过期支票stale cheque j@1rVOmK  
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普通支票open cheque @w1@|"6vF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p_!;N^y.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V?g@pnN"  
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支票换现金||兑现to cash a cheque M@a?j<7P,m  
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清理票款to clear a cheque Ol
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保证兑现to certify a cheque &Mset^o  
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填写支票数额to fill up a cheque =d/\8\4  
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支票上划线to cross a cheque L[zg2y  
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开发支票to make out a cheque P5;LM9W  
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签发支票，开立支票to draw a cheque||to issue a cheque qC9$xIWq  
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透支支票to overdraw a cheque kJ6=T6s  
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背书支票to endorse a cheque W G2 E3y  
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请付票款||清付票款to pay a cheque||to honour a cheque =z'w-ARy  
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支票退票to dishonour a cheque *F+t`<2  
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拒付支票to refuse a cheque -| mWi  
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拒付支票to stop payment of a cheque =whZ?,u1   
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提示要求付款to present for payment ZdHfZ3)dB  
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见票即付持票人payable to bearer FR9<$   
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支付指定人payable to order ?Y2ZqI  
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已过期||无效out of date||stale N+x0"~T}I  
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请给出票人R/D||refer to drawer Ei2Y)_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !)RND 6.  
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文字与数字不一致words and figures differ Et
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支票 #}L75  
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时间已过account closed YLVV9(  
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更改处应加盖印章alterations require initials Kdk0#+xtP  
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时间已过effects not cleared 90>
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停止付款payment stopped zb.^ _A  
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支票毁损cheque mutilated  J$  
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汇款||寄钱to remit||to send money (n+2z"/  
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寄票供取款||支票支付to send a cheque for payment \"Z^{Y[,;  
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寄款人a remitter tJ[yx_mf  
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收款人a remittee VZo[\sWf  
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国外汇票foreign Bill :8b{|}aYV  
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国内汇票inland Bill VuA7rIF$66  
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跟单汇票documentary bill 0/K?'&$yvb  
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空头汇票accommodation bill S:)Aj6>6  
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原始汇票original bill Aq'yr,  
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改写||换新票据renewed bill biAI*t  
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即期汇票sight bill||bill on demand K$v SdpC  
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…days after date||…days after date…日后付款 O/g|E47  
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…months after date||…months after date…月后付款 X&C&D TB  
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见票后…日付款…days after sight||…days sight >,c$e' h  
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见票后…月付款…months after sight||…months sight N>h/!# ZC  
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同组票据set of bills W|@
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单张汇票sola of exchange||sole of exchange A 8,9^cQ]  
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远期汇票usance bill||bill at usance U-RR>j  
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长期汇票long bill nc<wDE6  
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短期汇票short bill RLnsy,  
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逾期汇票overdue bill (PVK|Q55y  
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宽限日期days of grace $~>3bik@  
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电汇telegraphic transfer （T.T） '5^$v{  
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邮汇postal order||postal note （Am.）||post office order||money order c}XuzgSY  
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本票promissory note （P/N） ! z!lQ~  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security r'TxYM-R  
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担保书trust receipt||letter of indemnity $x5,Oen  
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承兑||认付acceptance w)Rtt 9  
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单张承兑general acceptance *.'9eC0s  
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有条件承兑qualified acceptance th
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附条件认付conditional acceptance [>P9_zID  
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部分认付partial acceptance   | c:E)S\