[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。   RzB64  
会计报表statement of account )B@&q.2B=  
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往来帐目account current -x/g+T-  
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现在往来帐||存款额current accout DEv,!8  
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销货帐account sales ."q8 YaW  
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共同计算帐项joint account *41WZE  
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未决帐项outstanding account 1Imb"E  
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贷方帐项credit account||creditor account T~N877  
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借方帐项debit account||debtor account |1 LKdP  
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应付帐||应付未付帐account payable _ID =]NJ_  
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应收帐||应收未收帐account receivable ]jJ4\O`  
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新交易||新帐new account >5]w\^QN9_  
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未决帐||老帐old account v]KI=!Gs  
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现金帐cash account N6-bUM6%I  
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流水帐running account 7wc{.~+  
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暂记帐||未定帐suspense account QJ-?67_i  
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过期帐||延滞帐overdue account||pastdue account A&fh0E (t  
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杂项帐户sundry account h?:Y\DlU'  
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详细帐单||明细表detail account <ByDT$E_  
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呆帐bad account Mky8qVQ2  
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会计项目title of account $/(H%f&  
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会计薄||帐薄account-book HCifO  
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营业报告书||损益计算表account of budiness||business report h@D4~(r  
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借贷细帐||交验帐account rendered h(G(U_V-Od  
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明细帐account stated #Y*AGxk  
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与…银行开立一户头to open an account with c(AjM9s  
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与…银行建立交易to keep account with LVLh& 9  
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继续记帐to keep account 1|cmmUM-'v  
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与…有交易to have an account with 9HEc=,D|  
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作成会计帐||有往来帐项to make out an account with l>&)_:\  
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清算||清理债务to make up an account y9)l,@D  
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清洁帐目||与…停止交易to close ones account with u%[*;@;9+  
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结帐to close an account 7\/O"Ot  
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清理未付款to ask an account||to demand an account Mm[%v t40  
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结清差额to balance the account with CWN=6(y  
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清算to settle an account||to liquidate an account||to square an account ~IWi@m{  
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审查帐目||监查帐目to audit an account I] "$h]T  
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检查帐目to examine an account ^LcI6h  
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转入A的帐户to charge the amount to As account 4 ?c1c  
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以计帐方式付款to pay on account p.\KmEx  
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代理某人||为某人on ones account||on account of one GSFT(XX  
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为自己计算||独立帐目on ones own account AP7W)S  
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由某人收益并负风险on ones account and risk||for ones account and risk jlP7'xt1%  


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由某人负担for ones account||for account of one bOdv]nQ1  
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按某人指示||列入某人帐户by order and for account of one prs<ZxbQb  
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列入5月份帐目for May account 7EO&:b]  
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编入某中帐项下to pass to the account of||to place to the account of S}f<@-16P  
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寄出清算书to send in an account||to send in render an account ]."c4S_)|  
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支票薄cheque book 
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支票陈票人cheque drawer EM/+1 _u  
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持票人cheque holder d@4!^vD;  
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不记名支票cheque to bearer||bearer cheque RT"2Us]*  
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记名支票||认人支票cheque to order kte.E%.PE  
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到期支票antedated cheque M9g\/]Io;  
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未到期支票postdated cheque yN<fmi};c  
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保付支票certified cheque cu?(P;mQi  
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未获兑现支票，退票returned cheque sg"D;b:X  
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横线支票crossed cheque WTYFtZD[yH  
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普通横线general crossing  5vF}F^  
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特别横线special crossing 5 t`ap  
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空白支票blank cheque _6UAeZ*M  
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失效支票，过期支票stale cheque MR_b q_)  
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普通支票open cheque ,ANK3n\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IiK(^ :~%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #jLaIXms  
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支票换现金||兑现to cash a cheque q#(/*AoU  
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清理票款to clear a cheque _MdZDhtm  
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保证兑现to certify a cheque YXzZ-28,<  
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填写支票数额to fill up a cheque !FB \h<6  
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支票上划线to cross a cheque MV<!<Qmj  
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开发支票to make out a cheque whY~=
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签发支票，开立支票to draw a cheque||to issue a cheque ;vJ\]T ml  
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透支支票to overdraw a cheque G'O/JM  
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背书支票to endorse a cheque Y$`eg|$  
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请付票款||清付票款to pay a cheque||to honour a cheque eyT>wma0  
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支票退票to dishonour a cheque ?< cM^$lI>  
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拒付支票to refuse a cheque <vB<`   
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拒付支票to stop payment of a cheque 7G5y)Qb  
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提示要求付款to present for payment yiVG ]s  
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见票即付持票人payable to bearer ~|r~N
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支付指定人payable to order d2rL 8jW  
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已过期||无效out of date||stale vSO T*0r  
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请给出票人R/D||refer to drawer w*50ZS;N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R7K!A %  
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文字与数字不一致words and figures differ zJ9v%.e  
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支票 Z@3l%p6V  
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时间已过account closed E
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更改处应加盖印章alterations require initials ?GdsOg^  
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时间已过effects not cleared ZK6Hvc0  
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停止付款payment stopped )MZC>
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支票毁损cheque mutilated O:Va&Cyj*  

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汇款||寄钱to remit||to send money $5AC1g'  
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寄票供取款||支票支付to send a cheque for payment P7:d ly[,q  
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寄款人a remitter prtK:eGe2  
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收款人a remittee *6Q|}b[qcD  
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国外汇票foreign Bill T%$jWndI  
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国内汇票inland Bill ve Tx, \6@  
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跟单汇票documentary bill ` qUX.  
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空头汇票accommodation bill 8)L*AdDAW!  
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原始汇票original bill K cy@$uF{2  
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改写||换新票据renewed bill |kJ%`j(7R  
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即期汇票sight bill||bill on demand )5_jmW`n  
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…days after date||…days after date…日后付款 b[I8iSkfi  
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…months after date||…months after date…月后付款 U75Jp%bL  
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见票后…日付款…days after sight||…days sight UC HZ2&  
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见票后…月付款…months after sight||…months sight IQZ#-)[T"  
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同组票据set of bills ;&V s4  
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单张汇票sola of exchange||sole of exchange 2*w0t:Yxe  
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远期汇票usance bill||bill at usance t>=fTkB  
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长期汇票long bill 1#IlWEg  
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短期汇票short bill ?;[w
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逾期汇票overdue bill wO?{?+I`q  
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宽限日期days of grace I:K"'R^  
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电汇telegraphic transfer （T.T） k0Ol*L!p  
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邮汇postal order||postal note （Am.）||post office order||money order jv&*uYm  
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本票promissory note （P/N） n{6G"t:^l  
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押汇负责书||押汇保证书letter of hypothecation |PC*=ykT3  
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副保||抵押品||付属担保物collateral security Y1]n^  
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担保书trust receipt||letter of indemnity 4^M  
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承兑||认付acceptance =weSyZ1~  
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单张承兑general acceptance %44leINx  
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有条件承兑qualified acceptance H!$o$}A  
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附条件认付conditional acceptance neLAEHV  
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部分认付partial acceptance   R=QZgpR