[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。   ALwkX"AN  
会计报表statement of account z(3mhMJY  
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往来帐目account current o'%F*>#v  
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现在往来帐||存款额current accout i3*?fMxhu)  
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销货帐account sales _jK\+Zf  
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共同计算帐项joint account V@84Cb  
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未决帐项outstanding account >;HbD p  
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贷方帐项credit account||creditor account -t?S:9[w  
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借方帐项debit account||debtor account g84~d(\?  
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应付帐||应付未付帐account payable Gc4N)oq)}b  
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应收帐||应收未收帐account receivable '7wI 2D  
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新交易||新帐new account A]BG*  
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未决帐||老帐old account 20zIO.&o  
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现金帐cash account N^
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流水帐running account 4'Vuhqk  
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暂记帐||未定帐suspense account !z(POK  
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过期帐||延滞帐overdue account||pastdue account n|SsV  
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杂项帐户sundry account ` "zX<  
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详细帐单||明细表detail account cpgHF`nt  
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呆帐bad account U,[vfSDGr  
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会计项目title of account '2uQ  
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会计薄||帐薄account-book # T$^{/J  
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营业报告书||损益计算表account of budiness||business report yG
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借贷细帐||交验帐account rendered 5mnIQ~psR  
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明细帐account stated Ad9'q!_en  
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与…银行开立一户头to open an account with 9,`WQ+OI  
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与…银行建立交易to keep account with ;} Ty b  
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继续记帐to keep account ?`uY*+u  
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与…有交易to have an account with O:{I9V-=>s  

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作成会计帐||有往来帐项to make out an account with | bQKymS  
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清算||清理债务to make up an account 5qt]~v%y  
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清洁帐目||与…停止交易to close ones account with p3&/F=T;)  
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结帐to close an account 4`I2tr  
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清理未付款to ask an account||to demand an account AME3hA  
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结清差额to balance the account with +0{m(
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清算to settle an account||to liquidate an account||to square an account FIL?nk
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审查帐目||监查帐目to audit an account $sTbFY  
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检查帐目to examine an account )h]~< fU  
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转入A的帐户to charge the amount to As account )_k"_VVcC  
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以计帐方式付款to pay on account ~b}a|K  
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代理某人||为某人on ones account||on account of one >L\$
  
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为自己计算||独立帐目on ones own account K&Ner(/X`6  
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由某人收益并负风险on ones account and risk||for ones account and risk I,TJV)B  
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由某人负担for ones account||for account of one p4mi\~Q  
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按某人指示||列入某人帐户by order and for account of one 1P4cBw%  
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列入5月份帐目for May account [.J&@96,b  
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编入某中帐项下to pass to the account of||to place to the account of @Wgd(Ezd  
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寄出清算书to send in an account||to send in render an account q4u,pm,@  
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支票薄cheque book 4
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支票陈票人cheque drawer &10l80vj  
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持票人cheque holder Vn&{yCm3  
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不记名支票cheque to bearer||bearer cheque Ibf~gr(j  
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记名支票||认人支票cheque to order 1G}f83yR  
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到期支票antedated cheque * 'eE[/K  
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未到期支票postdated cheque q ~%'V  
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保付支票certified cheque y+\kZIqX  
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未获兑现支票，退票returned cheque X<%`  
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横线支票crossed cheque {EfA#{x  
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普通横线general crossing @T"-%L8PL  
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特别横线special crossing _<E.?K$gbU  
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空白支票blank cheque tk)JE^'  
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失效支票，过期支票stale cheque e#U@n j6  
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普通支票open cheque {Gr"lOi*@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qyBC1an5,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y6dQ4Whv&  
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支票换现金||兑现to cash a cheque i z
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清理票款to clear a cheque !}5f{,.RO  
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保证兑现to certify a cheque 04WxV(fo'  
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填写支票数额to fill up a cheque No8-Hm  
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支票上划线to cross a cheque %Z+**>1J  
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开发支票to make out a cheque ;"2VU"  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque #sg*GK+|:R  
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背书支票to endorse a cheque H|0-Al.{  
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请付票款||清付票款to pay a cheque||to honour a cheque %-]a[qf3  
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支票退票to dishonour a cheque `dD_"Hdt  
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拒付支票to refuse a cheque @)x*62r+
 
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拒付支票to stop payment of a cheque BG 8/  
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提示要求付款to present for payment SSxz
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见票即付持票人payable to bearer gq;>DY]  
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支付指定人payable to order O) T
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已过期||无效out of date||stale |`
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请给出票人R/D||refer to drawer UlXxG|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fN&uat7  
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文字与数字不一致words and figures differ ,~&HL7v  
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支票 b>8TH-1t~  
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时间已过account closed |dbKK\ X9  
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时间已过effects not cleared F[$cE  
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停止付款payment stopped NU?<bIQ  
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支票毁损cheque mutilated G%: 3.:E"  
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汇款||寄钱to remit||to send money v\4<6Z:4  
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寄票供取款||支票支付to send a cheque for payment M*ZN]9{^.  
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寄款人a remitter eh<mJL%T  
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收款人a remittee tkcs6uy  
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国外汇票foreign Bill ls:oC},p*  
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国内汇票inland Bill =hFY-~U  
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跟单汇票documentary bill 'WE"$1  
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空头汇票accommodation bill gh?[x.U  
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原始汇票original bill 2I}pX9  
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改写||换新票据renewed bill -i2rcH  
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即期汇票sight bill||bill on demand [M~tH *4"  
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…days after date||…days after date…日后付款 >bf.T7wy  
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…months after date||…months after date…月后付款 e6j1Fa9  
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见票后…日付款…days after sight||…days sight lEFd^@t  
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见票后…月付款…months after sight||…months sight OA3J(4!"W  
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同组票据set of bills Ldz]FB|  
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单张汇票sola of exchange||sole of exchange !\7`I}:  
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远期汇票usance bill||bill at usance O0qG 6a  
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长期汇票long bill ~o^|>]  
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短期汇票short bill R xITMt  
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逾期汇票overdue bill y5j:+2|I  
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宽限日期days of grace G7 UUx+X  
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电汇telegraphic transfer （T.T） ;\0|1Eem`  
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邮汇postal order||postal note （Am.）||post office order||money order iP(MDVg  
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本票promissory note （P/N） oDA'$]UL  
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押汇负责书||押汇保证书letter of hypothecation y$R8J:5f  
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副保||抵押品||付属担保物collateral security ?C2(q6X+s  
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担保书trust receipt||letter of indemnity ,'(|,f42  
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承兑||认付acceptance #a}w&O";  
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单张承兑general acceptance #- B<u-  
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有条件承兑qualified acceptance F\JS?zt2  
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附条件认付conditional acceptance ^N<a HFF  
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部分认付partial acceptance   7RUztu\_