[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。   9xJtDdy-O  
会计报表statement of account 8dx7@y?z  
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往来帐目account current _(m455HZ  
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现在往来帐||存款额current accout (p#c p  
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销货帐account sales X4\T=Q?uLx  
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共同计算帐项joint account sF :pwI5^  
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未决帐项outstanding account $;=^|I4E  
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贷方帐项credit account||creditor account &x*l{s[  
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借方帐项debit account||debtor account )R<93`q  
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应付帐||应付未付帐account payable Z3wdk6%:}  
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应收帐||应收未收帐account receivable KMfIp:~  
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新交易||新帐new account nzAySMD_  


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未决帐||老帐old account c"CR_  
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现金帐cash account ]3]B$  
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流水帐running account ey<z#Q5+  
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暂记帐||未定帐suspense account 96!2@c{  
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过期帐||延滞帐overdue account||pastdue account XH !n{Of  
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杂项帐户sundry account *fyaAv  
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详细帐单||明细表detail account (yT&&_zY4  
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呆帐bad account Xk/:a}-l  
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会计项目title of account t >64^nS  
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会计薄||帐薄account-book a9 S&n5  
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营业报告书||损益计算表account of budiness||business report eXLdb-  
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借贷细帐||交验帐account rendered |`I9K#w3  
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明细帐account stated S!R(ae^}  
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与…银行开立一户头to open an account with tM :$H6m/(  
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与…银行建立交易to keep account with 4;IZ}9|G  
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继续记帐to keep account --`W1!jI@  
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与…有交易to have an account with JJ_KfnH  
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作成会计帐||有往来帐项to make out an account with PXDJ[Oj7(0  
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清算||清理债务to make up an account p|)j{nc  
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清洁帐目||与…停止交易to close ones account with cyI:dvg  
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结帐to close an account AeW_W0j  
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清理未付款to ask an account||to demand an account `~qVo4V6Z  
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结清差额to balance the account with sQ82(N7l  
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清算to settle an account||to liquidate an account||to square an account UO>S2 u  
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审查帐目||监查帐目to audit an account wOl]N2<  
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检查帐目to examine an account !ma'*X  
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转入A的帐户to charge the amount to As account #xxs^Kbqa#  
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以计帐方式付款to pay on account '.tg\]|  
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代理某人||为某人on ones account||on account of one f.u+({"ql  
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为自己计算||独立帐目on ones own account G(7WUMjl  
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由某人收益并负风险on ones account and risk||for ones account and risk {o.i\"x;  
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由某人负担for ones account||for account of one x-=qlg&EI  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account ir3EA'_>N  
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编入某中帐项下to pass to the account of||to place to the account of =GSe$f?  
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寄出清算书to send in an account||to send in render an account X=i",5;  

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支票薄cheque book V'&`J
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支票陈票人cheque drawer Y|96K2BR  
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持票人cheque holder B`
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不记名支票cheque to bearer||bearer cheque Ea\Khf]2  
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记名支票||认人支票cheque to order #J09Eka;J  
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到期支票antedated cheque G2BB]] m3  
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未到期支票postdated cheque .DG`~Fpk  
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保付支票certified cheque 4RoE>m1[G  
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未获兑现支票，退票returned cheque WYXh1_nyk  
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横线支票crossed cheque |Pj]sh[^Y  
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普通横线general crossing zVyMmw\  
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特别横线special crossing fobnK~2  
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空白支票blank cheque ]m< z  
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失效支票，过期支票stale cheque Jy?; <  
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普通支票open cheque <@H`5[
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;fe~PPT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u
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支票换现金||兑现to cash a cheque Q4Z
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清理票款to clear a cheque #Oi{7~  
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保证兑现to certify a cheque ~C uJ$(9Y  
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填写支票数额to fill up a cheque i F \H  
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支票上划线to cross a cheque @Y !Jm  
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开发支票to make out a cheque sA2esA@C<o  
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签发支票，开立支票to draw a cheque||to issue a cheque ^h!}jvqE  
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透支支票to overdraw a cheque '*D>/hn|:]  
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背书支票to endorse a cheque wOg# J  
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请付票款||清付票款to pay a cheque||to honour a cheque $
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支票退票to dishonour a cheque u#UtPF7q  
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拒付支票to refuse a cheque QmMA]Q  
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拒付支票to stop payment of a cheque <99/7>#  
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提示要求付款to present for payment *7w!~mn[m  
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见票即付持票人payable to bearer zkquXzlgB  
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支付指定人payable to order ]FgKL0  
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已过期||无效out of date||stale ICiGZ'k  
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请给出票人R/D||refer to drawer E 02Y,C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eV~"T2!Sb  
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文字与数字不一致words and figures differ =K_&@|f+B  
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支票 10)RLh|+  
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时间已过account closed GS7'pTsYH  
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时间已过effects not cleared %~} ,N  
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停止付款payment stopped K7@|2;e  
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支票毁损cheque mutilated K|l}+:k  
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汇款||寄钱to remit||to send money BzS\p3&  
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寄票供取款||支票支付to send a cheque for payment v~yw-}fk%  
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寄款人a remitter =<7z :]  
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收款人a remittee ,RM8D)m\  
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国外汇票foreign Bill \#WWJh"W  
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国内汇票inland Bill -FI)o`AE  
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跟单汇票documentary bill +2}cR66%  
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空头汇票accommodation bill *W2)!C|  
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原始汇票original bill l qwy5#  
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改写||换新票据renewed bill (_8.gS[  
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即期汇票sight bill||bill on demand M. % p'^5  
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…days after date||…days after date…日后付款 ot[ZFF\  
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…months after date||…months after date…月后付款 n|6G\99l+M  
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见票后…日付款…days after sight||…days sight U;4i&=.!  
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见票后…月付款…months after sight||…months sight CHZ/@g c  
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同组票据set of bills Xwdcy J!  
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单张汇票sola of exchange||sole of exchange /; d 5p  
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远期汇票usance bill||bill at usance X-fWdoN @-  
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长期汇票long bill NK/y,f6  
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短期汇票short bill BYMdX J  
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逾期汇票overdue bill q4w]9b/  
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宽限日期days of grace \wsVO"/  
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电汇telegraphic transfer （T.T） Qs za,09  
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邮汇postal order||postal note （Am.）||post office order||money order J.XhP_aT  
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本票promissory note （P/N） L~{(9J'(  
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押汇负责书||押汇保证书letter of hypothecation -K?lhu  
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副保||抵押品||付属担保物collateral security 3{|~'5*  
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担保书trust receipt||letter of indemnity q MrM^ ~  
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承兑||认付acceptance 'A.5T%n-  
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单张承兑general acceptance PkyX,mr#1  
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有条件承兑qualified acceptance ![ce }  
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附条件认付conditional acceptance )#i"
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部分认付partial acceptance   +`gU{e,p