[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。   [I:KpAd/  
会计报表statement of account m>}8'N)  
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往来帐目account current )>7%pz  
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现在往来帐||存款额current accout \ j.x0/;  
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销货帐account sales rtQHWRUn  
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共同计算帐项joint account WhBpv(q}.  
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未决帐项outstanding account L0%hnA@  
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贷方帐项credit account||creditor account %~NH0oFO  
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借方帐项debit account||debtor account }]UB;id'  
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应付帐||应付未付帐account payable r$wZt  
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应收帐||应收未收帐account receivable 'z=
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新交易||新帐new account G+*cpn  
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未决帐||老帐old account ]J2:1
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现金帐cash account ^4v*W;Q  
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流水帐running account r!N]$lB  
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暂记帐||未定帐suspense account ~:sE:9$z  
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过期帐||延滞帐overdue account||pastdue account P}3}ek1Ax  
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杂项帐户sundry account _q>SE1j+W=  
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详细帐单||明细表detail account oholt/gb+0  
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呆帐bad account w3*-^: ?j  
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会计项目title of account Yig0/"  
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会计薄||帐薄account-book 0^!Gib  
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营业报告书||损益计算表account of budiness||business report CSn<]%GL  
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借贷细帐||交验帐account rendered ]gd/ }m)1  
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明细帐account stated E)'8U
 
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与…银行开立一户头to open an account with hFb fNB3  
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与…银行建立交易to keep account with u35q,u=I  
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继续记帐to keep account =Lw3 \5l  
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与…有交易to have an account with _-a|VTM  
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作成会计帐||有往来帐项to make out an account with &6"P7X  
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清算||清理债务to make up an account 4]BJ0+|mT  
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清洁帐目||与…停止交易to close ones account with G' Hh{_:  
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结帐to close an account -Cj_B\  
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清理未付款to ask an account||to demand an account =J.EH|  
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结清差额to balance the account with uX0 Bp8P  
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清算to settle an account||to liquidate an account||to square an account qBiyGlu4  
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审查帐目||监查帐目to audit an account \\iK'|5YG  
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检查帐目to examine an account W"O-L  
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转入A的帐户to charge the amount to As account <,-,?   
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以计帐方式付款to pay on account \)GR\~z0h  
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代理某人||为某人on ones account||on account of one G|V\^.f<  
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为自己计算||独立帐目on ones own account i"fCpkAP  
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由某人收益并负风险on ones account and risk||for ones account and risk Avd *~  
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由某人负担for ones account||for account of one 64b<0;~  
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按某人指示||列入某人帐户by order and for account of one BWohMT  
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列入5月份帐目for May account - UTV:^  
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编入某中帐项下to pass to the account of||to place to the account of <YSg~T  
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寄出清算书to send in an account||to send in render an account OU6^+Ta  
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支票薄cheque book ` )]lUvR  
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支票陈票人cheque drawer r /^'X
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持票人cheque holder 5W|u5AIw  
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不记名支票cheque to bearer||bearer cheque G}s;JJax  
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记名支票||认人支票cheque to order C1n??Y[  
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到期支票antedated cheque \I:UC %  
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未到期支票postdated cheque W3"vTZJF  
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保付支票certified cheque )Kxs@F  
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未获兑现支票，退票returned cheque i'U,S`L6>  
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横线支票crossed cheque N'I?fWN!;R  
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普通横线general crossing :O5Tr03z  
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特别横线special crossing 2Y9y5[K,F)  
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空白支票blank cheque e!T G< (S  
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失效支票，过期支票stale cheque f<Va<TL6-  
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普通支票open cheque -HO6K)ur  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `HE>%=]b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l|4xKBCV]  
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支票换现金||兑现to cash a cheque l:>qR/|m  
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清理票款to clear a cheque YzforM^F  
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保证兑现to certify a cheque X3&SL~&>g  
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填写支票数额to fill up a cheque xCmI7$uQ#  
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支票上划线to cross a cheque GN~[xXJU  
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开发支票to make out a cheque f4A4  
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签发支票，开立支票to draw a cheque||to issue a cheque dA_V:HP  
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透支支票to overdraw a cheque aHVdClD2o  
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背书支票to endorse a cheque ?-RoqF  
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请付票款||清付票款to pay a cheque||to honour a cheque xqi*N13  
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支票退票to dishonour a cheque 1b %T_a  
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拒付支票to refuse a cheque c],frhmyd  
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拒付支票to stop payment of a cheque cA (e"N  
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提示要求付款to present for payment zw%n!wc_\  
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见票即付持票人payable to bearer ;
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支付指定人payable to order h^ecn-PC  
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已过期||无效out of date||stale |au qj2  
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请给出票人R/D||refer to drawer "<jEI /  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dD.d?rnZq7  
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文字与数字不一致words and figures differ %[\Ft  
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支票 :2UC{_  
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时间已过account closed }MavI'  
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更改处应加盖印章alterations require initials j'40>Ct=i  
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时间已过effects not cleared /E4}d=5L  
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停止付款payment stopped F)5B[.ce  
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支票毁损cheque mutilated 7+!7]'V  
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汇款||寄钱to remit||to send money z vylL M  
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寄票供取款||支票支付to send a cheque for payment 6j"I5,-~!  
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寄款人a remitter s^?sJUj  
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收款人a remittee _t;VE06Xjs  
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国外汇票foreign Bill BvW gH.OX  
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国内汇票inland Bill S@G{|.)2  
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跟单汇票documentary bill sAN:C{  
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空头汇票accommodation bill M@X#[w:  
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原始汇票original bill LP-Q'vb<=  
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改写||换新票据renewed bill ZpctsCz]  
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即期汇票sight bill||bill on demand 7-IeJ6,D  
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…days after date||…days after date…日后付款 ~
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…months after date||…months after date…月后付款 fO(S+}  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight h:sG23@=  
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同组票据set of bills "]V|bz o0a  

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单张汇票sola of exchange||sole of exchange -%) !XB  
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远期汇票usance bill||bill at usance K61os&K  
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长期汇票long bill 0w. _}Cz  
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短期汇票short bill q#3X*!)  
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逾期汇票overdue bill yLOLv6g~e  
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宽限日期days of grace @0'|Uygn  
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电汇telegraphic transfer （T.T） S\!E;p  
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邮汇postal order||postal note （Am.）||post office order||money order BmXGk  
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本票promissory note （P/N） o
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押汇负责书||押汇保证书letter of hypothecation  +'.Q-  
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副保||抵押品||付属担保物collateral security I0RWdOK8K  
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担保书trust receipt||letter of indemnity L9oZ7o  
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承兑||认付acceptance OhEL9"\<  
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单张承兑general acceptance q|J]  
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有条件承兑qualified acceptance I#U44+c  
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附条件认付conditional acceptance 3(5Y-.aK}^  
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部分认付partial acceptance   T`sM4 VWqU