[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。   gxT4PQDy  
会计报表statement of account %&Fk4Z}M  
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往来帐目account current +e-,ST&w(  
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现在往来帐||存款额current accout bO;(bE m@  
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销货帐account sales 9M /SH$Qy  
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共同计算帐项joint account g'l?~s`SB  

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未决帐项outstanding account /oL;YIoQX  
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贷方帐项credit account||creditor account v`c$!L5  
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借方帐项debit account||debtor account +"ueq  
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应付帐||应付未付帐account payable @-)t M.8~  
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应收帐||应收未收帐account receivable +-
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新交易||新帐new account 9]>iSG^H  
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未决帐||老帐old account gr-x|wK  
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现金帐cash account 4.K'
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流水帐running account n^hocGH*  
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暂记帐||未定帐suspense account -@IL"U6  
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过期帐||延滞帐overdue account||pastdue account *o' 4,+=am  

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杂项帐户sundry account x7RdZC  
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详细帐单||明细表detail account >!9h6BoGV  
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呆帐bad account {5Eyr$  
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会计项目title of account agd)ag4"[u  
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会计薄||帐薄account-book y67uH4&Vm  
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营业报告书||损益计算表account of budiness||business report k_3
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借贷细帐||交验帐account rendered ?En 7_X{C?  
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明细帐account stated ):bu;3E  
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与…银行开立一户头to open an account with %yaG,;>U  
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与…银行建立交易to keep account with 7C5pAb:  
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继续记帐to keep account O|UxFnB}  
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与…有交易to have an account with oP]L5S&A  
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作成会计帐||有往来帐项to make out an account with 0VIZ=-e  
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清算||清理债务to make up an account k ]bPI$  
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清洁帐目||与…停止交易to close ones account with )nnCCRS6  
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结帐to close an account cDO:'-  
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清理未付款to ask an account||to demand an account va>"#;37  
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结清差额to balance the account with *')Q {8`  
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清算to settle an account||to liquidate an account||to square an account \kk!Dz*H  
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审查帐目||监查帐目to audit an account lO_c/o$  
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检查帐目to examine an account tO4):i1  
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转入A的帐户to charge the amount to As account s<d!+<  
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以计帐方式付款to pay on account ;'hi9L  
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代理某人||为某人on ones account||on account of one _lNC<7+#h  
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为自己计算||独立帐目on ones own account Kny%QB
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由某人收益并负风险on ones account and risk||for ones account and risk y3IA '  
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由某人负担for ones account||for account of one cP,;Qbe  
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按某人指示||列入某人帐户by order and for account of one xHm/^C&px  
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列入5月份帐目for May account _ r~+p  
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编入某中帐项下to pass to the account of||to place to the account of )&XnM69~b  
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寄出清算书to send in an account||to send in render an account G&.d)NfE  
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支票薄cheque book >1m)%zt  
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支票陈票人cheque drawer N4A&"1d&  
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持票人cheque holder FPvuzBJ
 
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不记名支票cheque to bearer||bearer cheque /tG5!l  
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记名支票||认人支票cheque to order U?JiVxE^  
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到期支票antedated cheque -l\~p4U  
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未到期支票postdated cheque N[0 xqQ  
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保付支票certified cheque @c6"RHG9  
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未获兑现支票，退票returned cheque +fC#2%VnU  
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横线支票crossed cheque 9BqQ^`bu  
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普通横线general crossing "L9C  
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特别横线special crossing hO^& 0
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空白支票blank cheque >W>##vK  
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失效支票，过期支票stale cheque zWF 5m )-  
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普通支票open cheque {D;Xa`:O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &eThH,w$2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X)`(nj  
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支票换现金||兑现to cash a cheque t` }20=I+  
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清理票款to clear a cheque >$7wA9YhL  
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保证兑现to certify a cheque Y0/jH2n  
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填写支票数额to fill up a cheque s=H/b$v  
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支票上划线to cross a cheque naec"Kut  
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开发支票to make out a cheque l|@/?GaH  
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签发支票，开立支票to draw a cheque||to issue a cheque 2a._?(k_y  
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透支支票to overdraw a cheque QrNL7{  
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背书支票to endorse a cheque SQ~N X)  
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请付票款||清付票款to pay a cheque||to honour a cheque 9I`Mm}v@  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque !\&7oAs=I  
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拒付支票to stop payment of a cheque `L"p)5H  
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提示要求付款to present for payment ~q8V<@?  
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见票即付持票人payable to bearer |z(Ws  
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支付指定人payable to order (.quX@w"m  
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已过期||无效out of date||stale r_g\_y7ua  
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请给出票人R/D||refer to drawer G3_mWppH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j qu
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文字与数字不一致words and figures differ 2=Y_Qrhi  
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支票 }lNu fu  
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时间已过account closed ZB^4(F')H  
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更改处应加盖印章alterations require initials o$blPTN  
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时间已过effects not cleared E!}-qbH^  
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停止付款payment stopped $MJDB  
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支票毁损cheque mutilated R8r[;u\iV  
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汇款||寄钱to remit||to send money K_lL\  
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寄票供取款||支票支付to send a cheque for payment F{H0
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寄款人a remitter pXT$Y8M  
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收款人a remittee @#--dOWYR  
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国外汇票foreign Bill b{|/J<Fe  
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国内汇票inland Bill <#x%A0  
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跟单汇票documentary bill GwpBDMk  
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空头汇票accommodation bill y[@j0xlO  
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原始汇票original bill $*)( 8Cl  
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改写||换新票据renewed bill h`;F<PFW  
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即期汇票sight bill||bill on demand N9h@1'>  
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…days after date||…days after date…日后付款 ?O>JtEz~lQ  
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…months after date||…months after date…月后付款 Yl~?MOk  
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见票后…日付款…days after sight||…days sight +-YuBVHL  
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见票后…月付款…months after sight||…months sight OO+#KyU  
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同组票据set of bills FITaL@{c  
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单张汇票sola of exchange||sole of exchange >rS<!e%  
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远期汇票usance bill||bill at usance m+^;\DFJ,  
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长期汇票long bill =(5GU<}  
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短期汇票short bill Y"rV[oe  
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逾期汇票overdue bill O36r ,/X  
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宽限日期days of grace %FFm[[nxI  
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电汇telegraphic transfer （T.T） `e|Lw  
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邮汇postal order||postal note （Am.）||post office order||money order Ck %(G22-  
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本票promissory note （P/N） HMd)64(  
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押汇负责书||押汇保证书letter of hypothecation 8'Bl=C|0X  
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副保||抵押品||付属担保物collateral security P]{.e UB@c  
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担保书trust receipt||letter of indemnity k0Yixa  
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承兑||认付acceptance .: ;Hh~  
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单张承兑general acceptance +%9Y7qol  
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有条件承兑qualified acceptance 0j MI)aY.  
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附条件认付conditional acceptance 1A.\Ao  
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部分认付partial acceptance   *3($s_r>