[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。   X`[P11`  
会计报表statement of account SNV[KdvP*  
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往来帐目account current o]&w"3vOP0  
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现在往来帐||存款额current accout 7j>NUx=j3  
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销货帐account sales 3'd(=hJ45$  
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共同计算帐项joint account ;XJK*QDN  
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未决帐项outstanding account IL:d`Kbqf  
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贷方帐项credit account||creditor account ^2gDhoO_  
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借方帐项debit account||debtor account W\(u1>lj  
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应付帐||应付未付帐account payable <@BzF0  
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应收帐||应收未收帐account receivable U6hT*126  
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新交易||新帐new account +]n.uA-`[a  
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未决帐||老帐old account Nhh2P4gH  
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现金帐cash account )P6n,\  
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流水帐running account jB8n\8Bs  

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暂记帐||未定帐suspense account ]Gw?DD|Gn  
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过期帐||延滞帐overdue account||pastdue account SrV+Ox  
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杂项帐户sundry account Rn O%8Hk  
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详细帐单||明细表detail account sQ65QJtt0A  
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呆帐bad account t&UPU&tY  
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会计项目title of account .I{b]
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会计薄||帐薄account-book 66<3zadJZU  
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营业报告书||损益计算表account of budiness||business report 0bxB@(NO  
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借贷细帐||交验帐account rendered ^yH!IRRAq  
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明细帐account stated FjIS:9^)t5  
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与…银行开立一户头to open an account with h5WS<P  
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与…银行建立交易to keep account with 78>)<$+d  
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继续记帐to keep account ]kq{9b';  
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与…有交易to have an account with t9SzZ2E  
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作成会计帐||有往来帐项to make out an account with "l!WO`.zp=  
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清算||清理债务to make up an account LnIln[g:  
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清洁帐目||与…停止交易to close ones account with ,/AwR?m  
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结帐to close an account D7|[:``  
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清理未付款to ask an account||to demand an account 0"7%*n."2  
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结清差额to balance the account with q/U(j &8W{  
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清算to settle an account||to liquidate an account||to square an account ~_opU(;f  
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审查帐目||监查帐目to audit an account fB^h2  
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检查帐目to examine an account 6. N?=R  
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转入A的帐户to charge the amount to As account AGaM &x=  
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以计帐方式付款to pay on account tUX4#{)q(j  
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代理某人||为某人on ones account||on account of one t ^_0w[  
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为自己计算||独立帐目on ones own account 6Gt~tlt:L  
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由某人收益并负风险on ones account and risk||for ones account and risk MZYh44  
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由某人负担for ones account||for account of one jA'qXc+\  
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按某人指示||列入某人帐户by order and for account of one 3k YVk  
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列入5月份帐目for May account |E{tS,{OhJ  
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编入某中帐项下to pass to the account of||to place to the account of v %?y5w  
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寄出清算书to send in an account||to send in render an account l ~bjNhk  
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支票薄cheque book )^Ha?;TS  
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支票陈票人cheque drawer \>B$x@-wg  
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持票人cheque holder g431+O0K1  
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不记名支票cheque to bearer||bearer cheque /J0Y
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记名支票||认人支票cheque to order {Df97n%h;  
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到期支票antedated cheque wgN)*dpuI
 
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未到期支票postdated cheque Z(|@C(IL0\  
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保付支票certified cheque z1K}] z%  
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未获兑现支票，退票returned cheque ms(Z1ix^  
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横线支票crossed cheque x5X;^.1Fr  
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普通横线general crossing ]Qu.-F#g  
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特别横线special crossing %k"qpu  
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空白支票blank cheque C4].egVg  
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失效支票，过期支票stale cheque )5j1;A:gr  
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普通支票open cheque V~~4<?= A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?nwFc3qw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6 o
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支票换现金||兑现to cash a cheque d8p<f+  
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清理票款to clear a cheque 1OOMqFn}L  
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保证兑现to certify a cheque oj'a%mx  
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填写支票数额to fill up a cheque oz[
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支票上划线to cross a cheque  z:p;Wm  
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开发支票to make out a cheque +!JTEKHKH  
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签发支票，开立支票to draw a cheque||to issue a cheque ^NB\[
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透支支票to overdraw a cheque L}hc|(:  
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背书支票to endorse a cheque \NF5)]:  
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请付票款||清付票款to pay a cheque||to honour a cheque |x+g5~$  
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支票退票to dishonour a cheque sg9  
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拒付支票to refuse a cheque i}
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拒付支票to stop payment of a cheque H#:Aby-d}  
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提示要求付款to present for payment $i|d=D&t  
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见票即付持票人payable to bearer 1"S~#  
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支付指定人payable to order ?bGk%jjHXM  
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已过期||无效out of date||stale ^tY _ q  
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请给出票人R/D||refer to drawer ~cul;bb#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IG90 mpLX  
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文字与数字不一致words and figures differ e.WKf,e"X  
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支票 o>HU4
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时间已过account closed 3.6Gh
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更改处应加盖印章alterations require initials %+oqAYm+s  
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时间已过effects not cleared &gcZ4gpH  
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停止付款payment stopped -$$mrU  
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支票毁损cheque mutilated ^6J*:(eM  
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汇款||寄钱to remit||to send money 8tVSa i8[  
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寄票供取款||支票支付to send a cheque for payment 4o"?Q V:  
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寄款人a remitter ,.h@tN<C  
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收款人a remittee RR'sW@  
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国外汇票foreign Bill 3rd8mh&l  
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国内汇票inland Bill a>rDJw:  
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跟单汇票documentary bill ,I ][  
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空头汇票accommodation bill bM5o-U#^ C  
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原始汇票original bill -%gEND-AP  
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改写||换新票据renewed bill 8D,*_p  
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即期汇票sight bill||bill on demand J=gFiBw  
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…days after date||…days after date…日后付款 _MLf58  
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…months after date||…months after date…月后付款 wT6zeEV~*  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight 'ScvteQ  
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同组票据set of bills  =gM@[2  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance w,FPL&{  
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长期汇票long bill 3S7"P$q  
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短期汇票short bill E6-*2U)k+  
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逾期汇票overdue bill ;x/eb g  
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宽限日期days of grace ^x: lB>  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order yQD>7%x  
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本票promissory note （P/N） GBbnR:hM  
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押汇负责书||押汇保证书letter of hypothecation 3S:Lce'f  
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副保||抵押品||付属担保物collateral security L=4+rshl!_  
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担保书trust receipt||letter of indemnity D(AH3`*|#  
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承兑||认付acceptance Qd[_W^QI  
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单张承兑general acceptance $.SBW=^V  
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有条件承兑qualified acceptance 1qRquY  
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附条件认付conditional acceptance qO#3{kW  
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部分认付partial acceptance   x< A-Ws{^V