[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。   hT`J1nNt  
会计报表statement of account kMi/>gpQ  
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往来帐目account current z> Rsi  
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现在往来帐||存款额current accout Q=;U@k@>  
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销货帐account sales nAW:utTB  
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共同计算帐项joint account Rdvk ml@@  
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未决帐项outstanding account y"bByd|6  
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贷方帐项credit account||creditor account !=;+%C&8y  
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借方帐项debit account||debtor account 1C}NQ!.  
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应付帐||应付未付帐account payable nzd2zY
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应收帐||应收未收帐account receivable 6G1@smP  
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新交易||新帐new account -~s!73pDY  
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未决帐||老帐old account !}YAdZJ  
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现金帐cash account zMj#KA1  
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流水帐running account rM `X?>iT+  
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暂记帐||未定帐suspense account 3.| S  
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过期帐||延滞帐overdue account||pastdue account  3,p]/Z_  
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杂项帐户sundry account -=%@L&y1  
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详细帐单||明细表detail account \n$u)Xj~6^  
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呆帐bad account ;T"zV{;7BR  
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会计项目title of account QN #U)wn:  
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会计薄||帐薄account-book 0xxg|;h.,g  
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营业报告书||损益计算表account of budiness||business report D ~st
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借贷细帐||交验帐account rendered U}6B*Xx'  

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明细帐account stated ~k!j+>yT  
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与…银行开立一户头to open an account with ,I7E[LU
  
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与…银行建立交易to keep account with <D:.(AUeO  
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继续记帐to keep account T;L>;E>B  
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与…有交易to have an account with @CTgT-0!  
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作成会计帐||有往来帐项to make out an account with S#MZV@nGF  
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清算||清理债务to make up an account n&"B0ycF  

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清洁帐目||与…停止交易to close ones account with zbk q  
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结帐to close an account U&Wt%U{  
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清理未付款to ask an account||to demand an account _JHd9)[  
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结清差额to balance the account with pimtiQqC  
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清算to settle an account||to liquidate an account||to square an account !ePr5On  
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审查帐目||监查帐目to audit an account qAn!RkA  
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检查帐目to examine an account te3}d'9&|  
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转入A的帐户to charge the amount to As account *h'=3w:G  
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以计帐方式付款to pay on account hWD;jR  
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代理某人||为某人on ones account||on account of one NWMFtT  
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为自己计算||独立帐目on ones own account IF44F3(V4  
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由某人收益并负风险on ones account and risk||for ones account and risk +y&Tf#.V/A  
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由某人负担for ones account||for account of one [co% :xJu  
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按某人指示||列入某人帐户by order and for account of one Uk^B"y_  
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列入5月份帐目for May account "|qqUKJZ  
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编入某中帐项下to pass to the account of||to place to the account of 45,1-? -!  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book C|}iCB  
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支票陈票人cheque drawer G!>z;5KuS  
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持票人cheque holder @zU6t|mhz  

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不记名支票cheque to bearer||bearer cheque y5*Z3"<  
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记名支票||认人支票cheque to order eU ".3`CtY  
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到期支票antedated cheque 2jR r,Nl  
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未到期支票postdated cheque |=`~-i2W  
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保付支票certified cheque WST8SEzJ  
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未获兑现支票，退票returned cheque Ta(Y:*Ri  
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横线支票crossed cheque ]xRM&=)<  
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普通横线general crossing $c]fPt"i  
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特别横线special crossing W+UfGk}A  
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空白支票blank cheque sf)EMh3Z  
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失效支票，过期支票stale cheque . $BUw  
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普通支票open cheque DJ'zz&K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^hc!FD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K#6P}tf  
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支票换现金||兑现to cash a cheque 1S{D6#bE  
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清理票款to clear a cheque ]A~WIF  
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保证兑现to certify a cheque 8aK)#tNWN  
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填写支票数额to fill up a cheque EMY/~bQW  
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支票上划线to cross a cheque SIBtmm1W  
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开发支票to make out a cheque uaT!(Y6  
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签发支票，开立支票to draw a cheque||to issue a cheque Ro\8ZXUQa  
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透支支票to overdraw a cheque NCiW^# b  
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背书支票to endorse a cheque ,)0H3t  
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请付票款||清付票款to pay a cheque||to honour a cheque e%svrJ2   
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支票退票to dishonour a cheque "sS}N%!  
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拒付支票to refuse a cheque ,c;Kzp>e  
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拒付支票to stop payment of a cheque Z_$%.  
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提示要求付款to present for payment urbp#G/>  
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见票即付持票人payable to bearer |z9*GY6RU  
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支付指定人payable to order Bc(Y(X$PK  
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已过期||无效out of date||stale q8FTi^=Kb  
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请给出票人R/D||refer to drawer ?iw!OoZ`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds };mA^xO]j  
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文字与数字不一致words and figures differ Ghu#XJB?  
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支票 n D0K).=Q  
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时间已过account closed O[\iE5+$  
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更改处应加盖印章alterations require initials ,KF'TsFf
 
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时间已过effects not cleared -Y1e8H ='  
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停止付款payment stopped "LHcB]^<  
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支票毁损cheque mutilated &Q%zl9g(g  
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汇款||寄钱to remit||to send money cW~}:;D4  
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寄票供取款||支票支付to send a cheque for payment G|[=/>~B  
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寄款人a remitter ,QOG!T4  
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收款人a remittee b1?#81  
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国外汇票foreign Bill QsGiclU  
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国内汇票inland Bill f& 0M*o,)  
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跟单汇票documentary bill %&$Tz1"  
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空头汇票accommodation bill jAGTD I  
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原始汇票original bill Okgv!Nt8)A  
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改写||换新票据renewed bill >@BnV{ d  
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即期汇票sight bill||bill on demand iy6On,UL  
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…days after date||…days after date…日后付款 `{4i)n%e&  
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…months after date||…months after date…月后付款 *RT>`,t/  
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见票后…日付款…days after sight||…days sight X#d~zk[r2  
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见票后…月付款…months after sight||…months sight X$%'  
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同组票据set of bills TPVVck-T8  
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单张汇票sola of exchange||sole of exchange <m:m &I 8@  
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远期汇票usance bill||bill at usance ( Wa  
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长期汇票long bill k $M]3}$U  
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短期汇票short bill b`L%t:u{d  
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逾期汇票overdue bill A2^\q>_#  
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宽限日期days of grace za#s/b$[  
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电汇telegraphic transfer （T.T） 6W@UJx}w5  
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邮汇postal order||postal note （Am.）||post office order||money order "@evXql3`  
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本票promissory note （P/N） $\b$
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押汇负责书||押汇保证书letter of hypothecation ay1YOfa*  
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副保||抵押品||付属担保物collateral security p7);uF^O%  
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担保书trust receipt||letter of indemnity >a"Z\\dF  
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承兑||认付acceptance vgD {qg@  
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单张承兑general acceptance bgS${n/  
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有条件承兑qualified acceptance ;=geHiQHA  
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附条件认付conditional acceptance fq5_G~c=  
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部分认付partial acceptance   $"dR SysB