[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。   1hlU 6=Y  
会计报表statement of account Y+o\?|q-E  
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往来帐目account current @e&0Wk  
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现在往来帐||存款额current accout sa&`CEa  
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销货帐account sales $qr6LIKGw  
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共同计算帐项joint account q*4U2_^.  
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未决帐项outstanding account #qmsZHd}b  

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贷方帐项credit account||creditor account ~".
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借方帐项debit account||debtor account lZ7 $DGe  
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应付帐||应付未付帐account payable @{q<"hT  
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应收帐||应收未收帐account receivable \>pm (gF  
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新交易||新帐new account :{ZwzJ  
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未决帐||老帐old account c?EvrtND  
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现金帐cash account s[y.gR.(  
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流水帐running account pc0{  
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暂记帐||未定帐suspense account S} OO)  
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过期帐||延滞帐overdue account||pastdue account Iq4B%xo6G  
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杂项帐户sundry account $.,B2}'  
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详细帐单||明细表detail account ]#^v754X^T  
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呆帐bad account :,aY|2si  
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会计项目title of account {~&Q"8 }G  
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会计薄||帐薄account-book S\N1qux{  
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营业报告书||损益计算表account of budiness||business report 5X)M)"rq;V  
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借贷细帐||交验帐account rendered JOY&YA$U  
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明细帐account stated Ge-Bk)6  
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与…银行开立一户头to open an account with 3;BI wb_  
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与…银行建立交易to keep account with }^Q:Q\  
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继续记帐to keep account Mg`!tFe3  
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与…有交易to have an account with %}9tU>?F#  
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作成会计帐||有往来帐项to make out an account with mEd2f^R  
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清算||清理债务to make up an account G9Uc }z  
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清洁帐目||与…停止交易to close ones account with r$={_M$  
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结帐to close an account +ausm!~6  
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清理未付款to ask an account||to demand an account 9u(pn`e 3  
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结清差额to balance the account with DPzW,
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清算to settle an account||to liquidate an account||to square an account CXrOb+  
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审查帐目||监查帐目to audit an account ML12 &E>  
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检查帐目to examine an account VxN#\Di&  
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转入A的帐户to charge the amount to As account )4ek!G]Rb  
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以计帐方式付款to pay on account *B|hRZka1A  
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代理某人||为某人on ones account||on account of one cn} CI  
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为自己计算||独立帐目on ones own account CB#2XS>V  
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由某人收益并负风险on ones account and risk||for ones account and risk oT{9P?K8  
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由某人负担for ones account||for account of one bra2xHK@  
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按某人指示||列入某人帐户by order and for account of one #!Cg$6%x9  
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列入5月份帐目for May account _|C3\x1c  
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编入某中帐项下to pass to the account of||to place to the account of [s^pP2  
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寄出清算书to send in an account||to send in render an account {1)bLG|$  
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支票薄cheque book 1^$hbRq  
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支票陈票人cheque drawer G
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持票人cheque holder l#cVQ_^"  
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不记名支票cheque to bearer||bearer cheque RbUir185Y  
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记名支票||认人支票cheque to order =Jl\^u%H(x  
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到期支票antedated cheque \&vXp"-@  
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未到期支票postdated cheque xqk(id\&  
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保付支票certified cheque rIPg,4y*S!  
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未获兑现支票，退票returned cheque =X'EDw  
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横线支票crossed cheque 0e>?!Z E  
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普通横线general crossing 7y&=YCkc7  
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特别横线special crossing dT1UYG}>j  
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空白支票blank cheque m?Jnb\0  
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失效支票，过期支票stale cheque X%!?\3S  
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普通支票open cheque #\F8(lZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8oHIXnK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HU +27 1A8  
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支票换现金||兑现to cash a cheque P'5Lu  
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清理票款to clear a cheque GYT0zMMf  
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保证兑现to certify a cheque 6jal5<H  
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填写支票数额to fill up a cheque }D ~m%%,  
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支票上划线to cross a cheque CwEb ?  
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开发支票to make out a cheque Zg])uM]\2i  
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签发支票，开立支票to draw a cheque||to issue a cheque xNV
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透支支票to overdraw a cheque T6,6lll  
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背书支票to endorse a cheque #4sSt-s&  
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请付票款||清付票款to pay a cheque||to honour a cheque X`}4=>  
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支票退票to dishonour a cheque 6}mSA@4&  
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拒付支票to refuse a cheque 0
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment xHwcP21  
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见票即付持票人payable to bearer x@"`KiEUs  
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支付指定人payable to order $QuSmA<4lS  
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已过期||无效out of date||stale :j!N7c{  
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请给出票人R/D||refer to drawer h]okY49hY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $P~Tt4068  
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文字与数字不一致words and figures differ syLpnNx=  
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支票 _:,U$W  
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时间已过account closed 5U&?P  
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更改处应加盖印章alterations require initials 'gwh:8Xc  
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时间已过effects not cleared Tb6c]?'U  
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停止付款payment stopped \;smH; m  
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支票毁损cheque mutilated e7.!=R{6  
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汇款||寄钱to remit||to send money o!+jPwEU  
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寄票供取款||支票支付to send a cheque for payment |F 18j9  
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寄款人a remitter A[6$'IJ  
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收款人a remittee =kspHP<k  
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国外汇票foreign Bill *zy0,{bl  
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国内汇票inland Bill EnrRnVB  
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跟单汇票documentary bill yp=2nU"o  
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空头汇票accommodation bill `bGAc&,&  
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原始汇票original bill uE>2*u\  
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改写||换新票据renewed bill l|fOi A*K  
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即期汇票sight bill||bill on demand /0 ,#c2aq  
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…days after date||…days after date…日后付款 <3QE3;4  
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…months after date||…months after date…月后付款 .h^."+TJ  
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见票后…日付款…days after sight||…days sight 1dOVH7  
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见票后…月付款…months after sight||…months sight D:llGdU#2  
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同组票据set of bills <UG}P \N  
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单张汇票sola of exchange||sole of exchange .8CR \-
  
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远期汇票usance bill||bill at usance <?,o {  
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长期汇票long bill (hVhzw"~  
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短期汇票short bill B[Uvj~g  
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逾期汇票overdue bill 'rU [V
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宽限日期days of grace I1 j-Q8  
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电汇telegraphic transfer （T.T） 9~<HTH  
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邮汇postal order||postal note （Am.）||post office order||money order v'S}&zmF]  
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本票promissory note （P/N） v$w!hYsQ  
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押汇负责书||押汇保证书letter of hypothecation I)]wi%  
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副保||抵押品||付属担保物collateral security 2r"-X  
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担保书trust receipt||letter of indemnity M$ `b$il  
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承兑||认付acceptance ?3Se=7 k  
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单张承兑general acceptance vdYd~>w  
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有条件承兑qualified acceptance cV_nYcLkz  
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附条件认付conditional acceptance G7DEavtr  
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部分认付partial acceptance   =4"D8UaHr