[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。   dA3`b*nC  
会计报表statement of account G5C#i7cpm  
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往来帐目account current _A# x&<c  
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现在往来帐||存款额current accout (5CX*)R  
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销货帐account sales Xlgz.j7XR  
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共同计算帐项joint account "@):
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未决帐项outstanding account jw&}N6^G  
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贷方帐项credit account||creditor account u+"hr"}${  
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借方帐项debit account||debtor account `XRb:d^  

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应付帐||应付未付帐account payable ocuNrkZ  
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应收帐||应收未收帐account receivable J0Rz.=Y  
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新交易||新帐new account [sh"?  
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未决帐||老帐old account 5d>YE  
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现金帐cash account MsVI <+JZ  
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流水帐running account Z6 |'k:R8  
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暂记帐||未定帐suspense account DcvmeGl  
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过期帐||延滞帐overdue account||pastdue account #j~FA3O  
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杂项帐户sundry account $5p'+bE  
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详细帐单||明细表detail account i1H80m s  
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呆帐bad account &_x/Dzu!z  
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会计项目title of account H\>I&gC'  
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会计薄||帐薄account-book \EfwS% P  
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营业报告书||损益计算表account of budiness||business report ~rfjQPbh9x  

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借贷细帐||交验帐account rendered :[rKSA]@  
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明细帐account stated F0(Sv\<::  
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与…银行开立一户头to open an account with e{+{,g{iu  
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与…银行建立交易to keep account with swgBPJ"?  
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继续记帐to keep account Qg.:w  
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与…有交易to have an account with y5D?Bg|M  
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作成会计帐||有往来帐项to make out an account with A>2p/iMc  
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清算||清理债务to make up an account Xkm2
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清洁帐目||与…停止交易to close ones account with Y6PA\7Y\  
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结帐to close an account * v]UgPk  
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清理未付款to ask an account||to demand an account -y.AJ~T  
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结清差额to balance the account with 1hS~!r'qqv  
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清算to settle an account||to liquidate an account||to square an account ;VRR=p%,  
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审查帐目||监查帐目to audit an account j!)p NZW.<  
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检查帐目to examine an account ;P~S/j[ 8  
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转入A的帐户to charge the amount to As account -P
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以计帐方式付款to pay on account V/e_:xECC  
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代理某人||为某人on ones account||on account of one X+8p2xSO|  
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为自己计算||独立帐目on ones own account _6 `4_<c=  
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由某人收益并负风险on ones account and risk||for ones account and risk {[*_HAy7  
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由某人负担for ones account||for account of one y@_?3m7B=  
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按某人指示||列入某人帐户by order and for account of one z?[DW*  
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列入5月份帐目for May account gQ#T7  
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编入某中帐项下to pass to the account of||to place to the account of 89mre;v`  
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寄出清算书to send in an account||to send in render an account Ya 4$7|(  
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支票薄cheque book ;(6lN<iU  
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支票陈票人cheque drawer a=VT|CX[  
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持票人cheque holder s;$TX304
 
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不记名支票cheque to bearer||bearer cheque a@ }r[0O  
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记名支票||认人支票cheque to order ~')t1Ays  
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到期支票antedated cheque @rE)xco  
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未到期支票postdated cheque $OoN/^
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保付支票certified cheque s/H"Ab  
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未获兑现支票，退票returned cheque LlY*r+Cgl1  
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横线支票crossed cheque <>Ddxmw  
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普通横线general crossing .|`=mx
  
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特别横线special crossing k&iScMgCTH  

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空白支票blank cheque dN/ "1%9)  
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失效支票，过期支票stale cheque lc?mKW9  
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普通支票open cheque j*~dFGl)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (X_,*3Yxk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Pg-|Ql  
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支票换现金||兑现to cash a cheque ^&';\O@)  
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清理票款to clear a cheque hp]ng!I{\u  
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保证兑现to certify a cheque k4F"UG-`  
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填写支票数额to fill up a cheque NBqV0>vR  
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支票上划线to cross a cheque lKV\1(`  
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开发支票to make out a cheque Vy% :\p+  
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签发支票，开立支票to draw a cheque||to issue a cheque fZ6 fV=HEF  
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透支支票to overdraw a cheque n-hvh-ZO  
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背书支票to endorse a cheque eg2U+g4  
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请付票款||清付票款to pay a cheque||to honour a cheque 0
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支票退票to dishonour a cheque \o:ELa HY  
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拒付支票to refuse a cheque b46[fa  
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拒付支票to stop payment of a cheque \LdmGv@&  
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提示要求付款to present for payment h"%|\o+3  
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见票即付持票人payable to bearer Rg
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支付指定人payable to order bBUbw*DF)  
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已过期||无效out of date||stale K*R)V/B/l  
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请给出票人R/D||refer to drawer Gb(C#,xbK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =X-^YG3x  
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文字与数字不一致words and figures differ T4OguP=  
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支票 Lw*;tL<,  
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时间已过account closed .6> hD1'  
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更改处应加盖印章alterations require initials 5Z/yhF.{  
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时间已过effects not cleared A0G)imsW:_  
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停止付款payment stopped "mP&8y9F  
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支票毁损cheque mutilated KX!i\NHz  
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汇款||寄钱to remit||to send money m23+kj)+VY  
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寄票供取款||支票支付to send a cheque for payment !)N|J$FU  
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寄款人a remitter wuA
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收款人a remittee ?>af'o:  
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国外汇票foreign Bill f/,tgA  
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国内汇票inland Bill 1~J5uB
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跟单汇票documentary bill rz%<AF Z  
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空头汇票accommodation bill K^zDNIQU  
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原始汇票original bill vfcb:x  
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改写||换新票据renewed bill QK; T~ _k  
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即期汇票sight bill||bill on demand p_{ ("zQ  
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…days after date||…days after date…日后付款 -h#mn2U~3r  
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…months after date||…months after date…月后付款 LZ U$  
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见票后…日付款…days after sight||…days sight PXz
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见票后…月付款…months after sight||…months sight M
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同组票据set of bills ~D[?$`x:  
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单张汇票sola of exchange||sole of exchange 28andfl  
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远期汇票usance bill||bill at usance awewYf$li  
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长期汇票long bill jJZgK$5+  
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短期汇票short bill DI|:p!
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逾期汇票overdue bill mTNVU@TY=  
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宽限日期days of grace e`>{$t  
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电汇telegraphic transfer （T.T） %ir:ASk  
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邮汇postal order||postal note （Am.）||post office order||money order J[~5U~F  
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本票promissory note （P/N） Em 6Qe  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security %?^6).aEK  
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担保书trust receipt||letter of indemnity h7*W*Bd  
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承兑||认付acceptance  C9 8
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单张承兑general acceptance /xGmg`g<#  
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有条件承兑qualified acceptance a22Mufl  
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附条件认付conditional acceptance mWR4|1(  
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部分认付partial acceptance   Q#h 9n]5