[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。   9tU"+  
会计报表statement of account V'e%%&g~N  
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往来帐目account current [.^ol6  
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现在往来帐||存款额current accout ^utOVi  
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销货帐account sales *~g*J^R
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共同计算帐项joint account Y~g\peG7  
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未决帐项outstanding account pJvPEKN  
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贷方帐项credit account||creditor account WM`3QJb  
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借方帐项debit account||debtor account 9c[X[Qc  
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应付帐||应付未付帐account payable %Y%r2  
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应收帐||应收未收帐account receivable wYf\!]}'  
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新交易||新帐new account  y Ne
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未决帐||老帐old account <4LJ#Fx  
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现金帐cash account a$|U4Eqo  
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流水帐running account ;.uYWP|9  
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暂记帐||未定帐suspense account e&;e<6l&{  
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过期帐||延滞帐overdue account||pastdue account uC;_?Bve  
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杂项帐户sundry account 9>&zOITTaL  
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详细帐单||明细表detail account Ax&!Nz+?  
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呆帐bad account vW=-RTRH  
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会计项目title of account H7X-\K 1w  
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会计薄||帐薄account-book 6Cj7 =|L7  
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营业报告书||损益计算表account of budiness||business report G x[ZHpy;  
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借贷细帐||交验帐account rendered C#U(POA  
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明细帐account stated ZIx-mC5  
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与…银行开立一户头to open an account with yNns6  
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与…银行建立交易to keep account with :.x(( FU  
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继续记帐to keep account LlX)xJ  
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与…有交易to have an account with 8TP$?8l  
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作成会计帐||有往来帐项to make out an account with /w?e(v<  
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清算||清理债务to make up an account DU!T#H 7  
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清洁帐目||与…停止交易to close ones account with Q VTL}AT2:  
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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 ZE=sw}=  
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结清差额to balance the account with /z-rBfdy^  
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清算to settle an account||to liquidate an account||to square an account roS" q~GS,  
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审查帐目||监查帐目to audit an account Jh\KVmfXN  
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检查帐目to examine an account 2w.FC  
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转入A的帐户to charge the amount to As account e/D{^*~S  
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以计帐方式付款to pay on account WESD^FK  
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代理某人||为某人on ones account||on account of one 1TZ[i  
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为自己计算||独立帐目on ones own account >6C\T@{lJ  
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由某人收益并负风险on ones account and risk||for ones account and risk Al yJ!f"Y  
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由某人负担for ones account||for account of one 0fqcPi  
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按某人指示||列入某人帐户by order and for account of one )w].m  
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列入5月份帐目for May account Y][12{I{  
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编入某中帐项下to pass to the account of||to place to the account of *B&P[n  
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寄出清算书to send in an account||to send in render an account aqSOC(jU  
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支票薄cheque book |Y"XxM9  
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支票陈票人cheque drawer .w4|$.H  
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持票人cheque holder @JSWqi>  
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不记名支票cheque to bearer||bearer cheque yD<#Q\,  
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记名支票||认人支票cheque to order cs2-
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到期支票antedated cheque Hl$qmq  
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未到期支票postdated cheque kgBkwp  
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保付支票certified cheque {ZUk!o>m@  
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未获兑现支票，退票returned cheque uhq6dhhR  
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横线支票crossed cheque =)y$&Ydj  
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普通横线general crossing LEKE+775  
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特别横线special crossing o<b  
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空白支票blank cheque -0(+a$P7e  
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失效支票，过期支票stale cheque V13^SVM  
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普通支票open cheque 2v?#r"d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7OZ0;fK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6mZpyt  
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支票换现金||兑现to cash a cheque OwC{ Ad{  
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清理票款to clear a cheque ld~*w  
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保证兑现to certify a cheque '@^<c#h]=  
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填写支票数额to fill up a cheque #$t93EI  
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支票上划线to cross a cheque .dBW{|gN  
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开发支票to make out a cheque #|xj*+)H  
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签发支票，开立支票to draw a cheque||to issue a cheque {-c[w&q
 
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透支支票to overdraw a cheque 3Z)vJC9'  
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背书支票to endorse a cheque .=b)Ae c  
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请付票款||清付票款to pay a cheque||to honour a cheque o@\q6xl.  
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支票退票to dishonour a cheque _1Iw"K49Qx  
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拒付支票to refuse a cheque qxwD4L`S  
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拒付支票to stop payment of a cheque b_0Xi  
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提示要求付款to present for payment {Uu|NA87Cd  
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见票即付持票人payable to bearer ZgI1Byf  
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支付指定人payable to order >'lte&  
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已过期||无效out of date||stale rfMzHY}%  
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请给出票人R/D||refer to drawer Ik4U+
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +O@0gl  
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文字与数字不一致words and figures differ ZK@ENfG  
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支票 .pOTIRbA  
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时间已过account closed >h7qI-  
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时间已过effects not cleared O&?i8XsB  
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停止付款payment stopped 0BM3:]=wr  

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支票毁损cheque mutilated ^[ SQw)*
 
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汇款||寄钱to remit||to send money ;k<g#She  
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寄票供取款||支票支付to send a cheque for payment MkG3TODfHB  
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寄款人a remitter vl <W`)'  
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收款人a remittee F`;oe[wf k  
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国外汇票foreign Bill hTZaI*  
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国内汇票inland Bill *wcb5p  
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跟单汇票documentary bill FV>LD% uu  
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空头汇票accommodation bill 9pD=E>4?#  
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原始汇票original bill lV/-jkR  
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改写||换新票据renewed bill pJ7M.C!  
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即期汇票sight bill||bill on demand 3>Ts7 wM  
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…days after date||…days after date…日后付款 ]p/f@j?LU  
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…months after date||…months after date…月后付款 ,*SoV~  
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见票后…日付款…days after sight||…days sight ,"~#s
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见票后…月付款…months after sight||…months sight aV?dy4o$  
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同组票据set of bills WVUa:_5{  
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单张汇票sola of exchange||sole of exchange Ffxf!zS  
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远期汇票usance bill||bill at usance l<fZt#T  
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长期汇票long bill d4OWnPHv&}  
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短期汇票short bill %Q9 iR5?  
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逾期汇票overdue bill `NIc*B4q.  
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宽限日期days of grace K:Mm?28s  
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电汇telegraphic transfer （T.T） MRzrZZ%LQ  
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邮汇postal order||postal note （Am.）||post office order||money order `uRf*-   
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本票promissory note （P/N） =/xTUI4  
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押汇负责书||押汇保证书letter of hypothecation +[l52p@a  
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副保||抵押品||付属担保物collateral security -P!_<\q\l  
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担保书trust receipt||letter of indemnity rN3i5.*/t  
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承兑||认付acceptance qta^i819  
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单张承兑general acceptance )*&I|L<1  
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有条件承兑qualified acceptance cI#2MjL  
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附条件认付conditional acceptance J:M)gh~#  
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部分认付partial acceptance   ;1Kxqpz_i