[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。   RkeltE~u  
会计报表statement of account SAV%4  
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往来帐目account current wd@aw/  
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现在往来帐||存款额current accout )}%O>%  
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销货帐account sales RPnRVJ&"Z  
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共同计算帐项joint account XZNY4/25G  
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未决帐项outstanding account p}b/XnV$~  
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贷方帐项credit account||creditor account ;{[>&4  
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借方帐项debit account||debtor account z\ss4  
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应付帐||应付未付帐account payable "P@>M)-9Z  

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应收帐||应收未收帐account receivable d1@%W;qX!  
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新交易||新帐new account Ioy  
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未决帐||老帐old account 7+TiyY]K  
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现金帐cash account yL^U
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流水帐running account '$As<LOEd/  
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暂记帐||未定帐suspense account 49Df?sx  
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过期帐||延滞帐overdue account||pastdue account -"Y{$/ B  
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杂项帐户sundry account MF60-VE  
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详细帐单||明细表detail account "xMD,}+5$$  
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呆帐bad account 3Y)PU=  
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会计项目title of account ,<<4*  
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会计薄||帐薄account-book {ng"=3+n  
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营业报告书||损益计算表account of budiness||business report 2#X4G~>#h  
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借贷细帐||交验帐account rendered wd
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明细帐account stated s{ V*1$e~  
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与…银行开立一户头to open an account with Cp^@zw*/  
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与…银行建立交易to keep account with Sz{O2lY  
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继续记帐to keep account 53HU.  
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与…有交易to have an account with _$< Gyz*  
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作成会计帐||有往来帐项to make out an account with B)$c|dUV  
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清算||清理债务to make up an account ,3v+PIcMM+  
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清洁帐目||与…停止交易to close ones account with U,/6;}  
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结帐to close an account Z'pQ^MO  
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清理未付款to ask an account||to demand an account q,<[hBri-  
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结清差额to balance the account with *IlaM'[*  
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清算to settle an account||to liquidate an account||to square an account He0=-AR8  
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审查帐目||监查帐目to audit an account 6 y"-I!&  
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检查帐目to examine an account `T/~.`R  
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转入A的帐户to charge the amount to As account JGiKBm;  
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以计帐方式付款to pay on account G DSfT{kK\  
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代理某人||为某人on ones account||on account of one ocwG7J\W  
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为自己计算||独立帐目on ones own account si1*Wt<3Bc  
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由某人收益并负风险on ones account and risk||for ones account and risk Zr$d20M2A;  

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由某人负担for ones account||for account of one K5 3MMH[q#  
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按某人指示||列入某人帐户by order and for account of one XCB?ll*^  
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列入5月份帐目for May account c"YXxAJ  
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编入某中帐项下to pass to the account of||to place to the account of Z{-Lc68  
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寄出清算书to send in an account||to send in render an account *a}(6Cx  
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支票薄cheque book T~4mQuYi  
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支票陈票人cheque drawer vvu<:16  
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持票人cheque holder d<p2/aA  
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不记名支票cheque to bearer||bearer cheque l4'~}nn(Y  
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记名支票||认人支票cheque to order #~Q=h`9  
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到期支票antedated cheque +`en{$%%  
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未到期支票postdated cheque uF(k[[qaiN  
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保付支票certified cheque 0A$SYF$O+[  
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未获兑现支票，退票returned cheque  y).P=z  
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横线支票crossed cheque q=c/B(II!  
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普通横线general crossing )q^ Bj$  
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特别横线special crossing b]
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空白支票blank cheque r'aY2n^O  
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失效支票，过期支票stale cheque (!zM\sF  
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普通支票open cheque -CBD|fo[h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D s -`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kL7^$  
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支票换现金||兑现to cash a cheque Jp]T9W\  
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清理票款to clear a cheque _Y-$}KwY!  
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保证兑现to certify a cheque 7%CIt?Z%  
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填写支票数额to fill up a cheque #v8Cy|I  
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支票上划线to cross a cheque "6V_/u5M;=  
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开发支票to make out a cheque NgxO&Zp  
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签发支票，开立支票to draw a cheque||to issue a cheque MVAc8dS  
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透支支票to overdraw a cheque VRhRwdC  
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背书支票to endorse a cheque jr1Se9u D  
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请付票款||清付票款to pay a cheque||to honour a cheque g.&\6^)8p  
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支票退票to dishonour a cheque fiqj;GW  
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拒付支票to refuse a cheque hGKdGu`0  
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拒付支票to stop payment of a cheque ]eL~L_[G\  
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提示要求付款to present for payment :O#gJob-%s  
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见票即付持票人payable to bearer D2-O7e  
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支付指定人payable to order $pJ3xp&  
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已过期||无效out of date||stale <m9JXO:5  
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请给出票人R/D||refer to drawer s={X-H< 2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _4De!q0(  
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文字与数字不一致words and figures differ 5"]aZMua  
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支票 P}b Dn;  
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时间已过account closed J\9jsx!WQ  
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更改处应加盖印章alterations require initials g8B&u u #  
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时间已过effects not cleared ',<{X(#(  
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停止付款payment stopped 30:HRF(:  
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支票毁损cheque mutilated s$eK66H  
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汇款||寄钱to remit||to send money w?*'vF_2:#  
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寄票供取款||支票支付to send a cheque for payment jLpgWt`8)E  
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寄款人a remitter ZC>`
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收款人a remittee S+4I[|T]Y  
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国外汇票foreign Bill exGhkt~  
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国内汇票inland Bill +Px<DX+  
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跟单汇票documentary bill
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空头汇票accommodation bill [v>Z(  
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原始汇票original bill wjw<@A9  
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改写||换新票据renewed bill h|Teh-@A5  
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即期汇票sight bill||bill on demand /I`!iK  
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…days after date||…days after date…日后付款 LmT[N @>"  
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…months after date||…months after date…月后付款 U- UV<}  
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见票后…日付款…days after sight||…days sight F"HI>t)>  
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见票后…月付款…months after sight||…months sight ""U?# <}GD  
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同组票据set of bills 9^[5!SMzCj  
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单张汇票sola of exchange||sole of exchange \w@_(4")Qb  
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远期汇票usance bill||bill at usance (w@MlMk  
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长期汇票long bill E[htB><  
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短期汇票short bill &4Iqm(  
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逾期汇票overdue bill #SLxNAH  
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宽限日期days of grace 1&dsQ,VDl  
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电汇telegraphic transfer （T.T） EwBN+v;)  
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邮汇postal order||postal note （Am.）||post office order||money order L)nVpqm   
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本票promissory note （P/N） 5\kZgX
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押汇负责书||押汇保证书letter of hypothecation P)j9\ muc  
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副保||抵押品||付属担保物collateral security :AcNb  
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担保书trust receipt||letter of indemnity |ukdn2Q  
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承兑||认付acceptance uV$d7(N}"  
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单张承兑general acceptance C`T5d  
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有条件承兑qualified acceptance -/7=\kao%  
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附条件认付conditional acceptance hA1hE?c`  
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部分认付partial acceptance   #cF8)GC