[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。   +Do7rl  
会计报表statement of account <[a9"G7  
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往来帐目account current Wb*d`hzQ}  
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现在往来帐||存款额current accout 6Ajiz_~U  
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销货帐account sales zo ]7#  
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共同计算帐项joint account # <&=ZLN  
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未决帐项outstanding account l<qxr.X  
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贷方帐项credit account||creditor account T8qG9)~3  
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借方帐项debit account||debtor account _G'. VSGH  
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应付帐||应付未付帐account payable l}<s~
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应收帐||应收未收帐account receivable kv5D =0r  
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新交易||新帐new account ew"[]eZ:ut  
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未决帐||老帐old account VSP[G ,J.  
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现金帐cash account :!aFfb["  
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流水帐running account A)VOv`U@2  
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暂记帐||未定帐suspense account 12k)Ek9  
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过期帐||延滞帐overdue account||pastdue account ozGK
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杂项帐户sundry account .0s/O  
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详细帐单||明细表detail account ]aaHb  
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呆帐bad account sg9ZYWcL  
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会计项目title of account eBBh/=Zc  
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会计薄||帐薄account-book N(F9vZOs  
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营业报告书||损益计算表account of budiness||business report WI~';dK2]  
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借贷细帐||交验帐account rendered 0R *!o\y  
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明细帐account stated Xf$,ra"  
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与…银行开立一户头to open an account with ]Ub?Wo7F?  
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与…银行建立交易to keep account with ~EdmVEu  
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继续记帐to keep account Soq 'B?>  
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与…有交易to have an account with  vE&  
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作成会计帐||有往来帐项to make out an account with wYNh0QlBH  
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清算||清理债务to make up an account 8]+hfB/  

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清洁帐目||与…停止交易to close ones account with o^5xCK:Oi2  
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结帐to close an account MJDFm,  
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清理未付款to ask an account||to demand an account i!sKL%z}  
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结清差额to balance the account with 1^Ci$ra  
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清算to settle an account||to liquidate an account||to square an account :/d#U:I  
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审查帐目||监查帐目to audit an account \JN?3}_J  
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检查帐目to examine an account -hyY5!rD  
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转入A的帐户to charge the amount to As account 1kvBQ1+  
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以计帐方式付款to pay on account bp;b;f>  
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代理某人||为某人on ones account||on account of one m".8-
 
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为自己计算||独立帐目on ones own account 68W&qzw.[r  
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由某人收益并负风险on ones account and risk||for ones account and risk M&:[3u-  
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由某人负担for ones account||for account of one 5@F1E8T  
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按某人指示||列入某人帐户by order and for account of one edx-R-Dc-1  
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列入5月份帐目for May account DUF fk6#X}  
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编入某中帐项下to pass to the account of||to place to the account of PsjSL8]  
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寄出清算书to send in an account||to send in render an account 2I3MV:5  
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支票薄cheque book ]N!8U_U3  
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支票陈票人cheque drawer 2"cUBFc1I  
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持票人cheque holder ...|S]a  
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不记名支票cheque to bearer||bearer cheque 7O',X Y  
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记名支票||认人支票cheque to order e %Rg,dX  
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到期支票antedated cheque =4+Wx8ZeW  
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未到期支票postdated cheque l.[S.@\=.  
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保付支票certified cheque 4HG;v|Cp  
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未获兑现支票，退票returned cheque ,/*L|M/ &5  
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横线支票crossed cheque :E`/z@I  
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普通横线general crossing Vcjmj  
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特别横线special crossing lqdil l\  
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空白支票blank cheque ,, S]_S  
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失效支票，过期支票stale cheque lJly fN  
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普通支票open cheque ':fq/k3;&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A?)nLp&Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J]m G!#9  
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支票换现金||兑现to cash a cheque "|k 4<"]  
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清理票款to clear a cheque ]:"<if gp$  
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保证兑现to certify a cheque P
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填写支票数额to fill up a cheque v~.nP} E^  
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支票上划线to cross a cheque (8Ptuh6\\2  
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开发支票to make out a cheque ahoXQ8c:\}  
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签发支票，开立支票to draw a cheque||to issue a cheque :@~W$f\y  

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透支支票to overdraw a cheque I5%#A/|z  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque F$6JzF$|F  
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支票退票to dishonour a cheque %iq8
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拒付支票to refuse a cheque ?h|&kRq  
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拒付支票to stop payment of a cheque V1-URC24vd  
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提示要求付款to present for payment Jk=_8Xvr`  
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见票即付持票人payable to bearer W/@-i|v  
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支付指定人payable to order 4.e0k<]N`  
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已过期||无效out of date||stale IY"+hHt  
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请给出票人R/D||refer to drawer zI.%b7wq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ly P Cc|  
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文字与数字不一致words and figures differ 91\Sb:>  
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支票 !nDiAjj  
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时间已过account closed
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更改处应加盖印章alterations require initials Tf40lv+{  
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时间已过effects not cleared {YK7';_E*  
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停止付款payment stopped yu}yON  
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支票毁损cheque mutilated B|K^:LUk9  
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汇款||寄钱to remit||to send money 1hY%ZsjC  
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寄票供取款||支票支付to send a cheque for payment z?n6l7sH  
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寄款人a remitter F~sUfqiJ'  
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收款人a remittee .*B@1q   
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国外汇票foreign Bill  z.Vf,<H  
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国内汇票inland Bill E9\u^"GVO  
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跟单汇票documentary bill >Cam6LJ  
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空头汇票accommodation bill *v$j n  
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原始汇票original bill `!xI!Y\  
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改写||换新票据renewed bill ;ojJXH~$}  

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即期汇票sight bill||bill on demand YU XxQ|  
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…days after date||…days after date…日后付款 J!}\v=Rn  
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…months after date||…months after date…月后付款 +,Or^pO=  
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见票后…日付款…days after sight||…days sight /Ny#+$cfk  
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见票后…月付款…months after sight||…months sight Dw>)\\n{Kl  
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同组票据set of bills S|T_<FCY  
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单张汇票sola of exchange||sole of exchange ~Kl"V%>  
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远期汇票usance bill||bill at usance O0s,)8+z5D  
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长期汇票long bill hUX8j9N>  
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短期汇票short bill ?a*w6,y.  
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逾期汇票overdue bill .Yvy37n((  
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宽限日期days of grace aHb&+/HZ  
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电汇telegraphic transfer （T.T） 72
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邮汇postal order||postal note （Am.）||post office order||money order VbTX;?  
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本票promissory note （P/N） <f=<r*6  
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押汇负责书||押汇保证书letter of hypothecation j'Q0 DF=GV  
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副保||抵押品||付属担保物collateral security !vVW8hbp  
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担保书trust receipt||letter of indemnity \gK'g-)}  
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承兑||认付acceptance LN5BU,4=  
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单张承兑general acceptance 1
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有条件承兑qualified acceptance eu8a<  
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附条件认付conditional acceptance L]Xx
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部分认付partial acceptance   Ao*:$:k