[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。   y?Hj%,  
会计报表statement of account u"#6_-0y  
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往来帐目account current %2Xus9;k#  
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现在往来帐||存款额current accout oRT  
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销货帐account sales kO..~@aY  
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共同计算帐项joint account (E"&UC[  
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未决帐项outstanding account Nl=m'4@`  
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贷方帐项credit account||creditor account R "/xne  
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借方帐项debit account||debtor account aW`:)y&f  
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应付帐||应付未付帐account payable nV!2Dfd  
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应收帐||应收未收帐account receivable L\/u}]dPQ  
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新交易||新帐new account d'N(w7-Y  
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未决帐||老帐old account -:)DX++  
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现金帐cash account ?o2;SY(-  
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流水帐running account b\SXZN)Be  
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暂记帐||未定帐suspense account @Ufa-h5"(  
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过期帐||延滞帐overdue account||pastdue account lTa1pp Zw  
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杂项帐户sundry account >}ro[x`K  
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详细帐单||明细表detail account 5Z* b( R  
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呆帐bad account ,]0S4h67  
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会计项目title of account ]WTf< W<  
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会计薄||帐薄account-book aXRv}WO$>k  
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营业报告书||损益计算表account of budiness||business report t[%x}0FP-F  
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借贷细帐||交验帐account rendered U'rr?,RML  
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明细帐account stated #]?tY}~  
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与…银行建立交易to keep account with wHA/b.jH  
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继续记帐to keep account Sbp  
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与…有交易to have an account with 9H>BWjS  
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作成会计帐||有往来帐项to make out an account with R
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清算||清理债务to make up an account g`kY]lu  
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清洁帐目||与…停止交易to close ones account with WPtMds4  
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结帐to close an account X R4)z  
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清理未付款to ask an account||to demand an account ^/k,  
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结清差额to balance the account with B "*`R!y  
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清算to settle an account||to liquidate an account||to square an account +GYS 26  
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审查帐目||监查帐目to audit an account BMdSf(l  
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检查帐目to examine an account o*-9J 2V=J  
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转入A的帐户to charge the amount to As account M'DWu|dIBA  
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以计帐方式付款to pay on account Ew]<jF|.#  
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代理某人||为某人on ones account||on account of one >ukQ, CE~  
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为自己计算||独立帐目on ones own account ;\x~'@  
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由某人收益并负风险on ones account and risk||for ones account and risk tFiR!f)  
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由某人负担for ones account||for account of one LWD#a~  
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按某人指示||列入某人帐户by order and for account of one RLHYw@-j@  
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列入5月份帐目for May account TF\sP8>V  
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编入某中帐项下to pass to the account of||to place to the account of `%=<R-/#7S  
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寄出清算书to send in an account||to send in render an account .$0Pr%0pWI  
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支票薄cheque book |dk[cX>  
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支票陈票人cheque drawer >f$NzJ}  
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持票人cheque holder :YNp8!?T?  
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不记名支票cheque to bearer||bearer cheque 3sbK7,4  
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记名支票||认人支票cheque to order @G*.1;jO  
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到期支票antedated cheque J@]k%h  
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未到期支票postdated cheque h}&b+1{X  
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保付支票certified cheque :(p)1=I  
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未获兑现支票，退票returned cheque 2"&) W dm  
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横线支票crossed cheque v}[ dnG  
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普通横线general crossing L`[z[p{?  
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特别横线special crossing yPgmg @G@/  
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空白支票blank cheque ax|1b`XUr"  
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失效支票，过期支票stale cheque ~?U*6P)o  
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普通支票open cheque &`!^Zq vG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N1x@-/xa|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ..<3%fL3  
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支票换现金||兑现to cash a cheque N_DT7  
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清理票款to clear a cheque .v\\Tq&"|  
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保证兑现to certify a cheque y,Q5;$w8  
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填写支票数额to fill up a cheque ^TFs;|..  
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支票上划线to cross a cheque
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开发支票to make out a cheque `\Unpp\I  
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签发支票，开立支票to draw a cheque||to issue a cheque q/&y*)&'O  
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透支支票to overdraw a cheque 0E/:|k  
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背书支票to endorse a cheque C!x/ ^gw  
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请付票款||清付票款to pay a cheque||to honour a cheque l=P'B @,  
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支票退票to dishonour a cheque )Hw:E
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拒付支票to refuse a cheque 4&X*pL2;  
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拒付支票to stop payment of a cheque ;h/pnmhP  
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提示要求付款to present for payment fnu"*5bE  
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见票即付持票人payable to bearer r.3KPiYK  
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支付指定人payable to order +V(5w`qx  
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已过期||无效out of date||stale #;tT8[Ewuw  
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请给出票人R/D||refer to drawer ">jw h.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pd@;b5T  
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文字与数字不一致words and figures differ 83ipf"]*  
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支票 jx`QB')kX  
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时间已过account closed =bt]JRU  
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时间已过effects not cleared MQ/ A]EeL  
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停止付款payment stopped |1= !;.#  
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支票毁损cheque mutilated e_3CSx8Cc  
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汇款||寄钱to remit||to send money }odV_WT  
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寄票供取款||支票支付to send a cheque for payment ,2[ra9n  
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寄款人a remitter Tp%(I"H'_;  
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收款人a remittee wOgE|n
 
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国外汇票foreign Bill n(Y%Vmy  
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国内汇票inland Bill y7u^zH6wj  
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跟单汇票documentary bill 3C>qh{z"  
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空头汇票accommodation bill pNaiXu3  
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原始汇票original bill Q%=YM4;  
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改写||换新票据renewed bill !R{R??  
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即期汇票sight bill||bill on demand ]TpU"JD  
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…days after date||…days after date…日后付款 Qc-(*}  
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…months after date||…months after date…月后付款 :> -1'HC  
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见票后…日付款…days after sight||…days sight <>&=n+i  
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见票后…月付款…months after sight||…months sight %IZ)3x3l  
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同组票据set of bills _2Zp1h,  
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单张汇票sola of exchange||sole of exchange [[L-jq.'  
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远期汇票usance bill||bill at usance 7} O;FX+x  
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长期汇票long bill j'rS&BIG  

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短期汇票short bill 440FhDMj  
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逾期汇票overdue bill zmFws-+A  
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宽限日期days of grace 5G*II_j  
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电汇telegraphic transfer （T.T） K b(9)Re  
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邮汇postal order||postal note （Am.）||post office order||money order 'CV^M(o'9  
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本票promissory note （P/N） H'Qo\L4H  
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押汇负责书||押汇保证书letter of hypothecation <0j{ $.  
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副保||抵押品||付属担保物collateral security #BJ\{"b_}z  
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担保书trust receipt||letter of indemnity vDDljQXw4  
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承兑||认付acceptance qu{mqkfN>  
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单张承兑general acceptance PZOORjF8A  
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有条件承兑qualified acceptance i\x~iP&F$  
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附条件认付conditional acceptance Rc9<^g`  
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部分认付partial acceptance   uBeNXOre