[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。   ? Eh)JJt  
会计报表statement of account uHpSE?y/  
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往来帐目account current _;`g*Kx  
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现在往来帐||存款额current accout Zk 75GC  
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销货帐account sales YkbZ 2J*-  
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共同计算帐项joint account \LZVazXD  
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未决帐项outstanding account L;s,xV  
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贷方帐项credit account||creditor account V;-YM W  
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借方帐项debit account||debtor account #GT4/Ej}W  
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应付帐||应付未付帐account payable =ADdfuKN  
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应收帐||应收未收帐account receivable -^%YrW gd?  
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新交易||新帐new account ;3H#8x-  
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未决帐||老帐old account M} {'kK  
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现金帐cash account rWo&I_{  
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流水帐running account M:? :EJ  
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暂记帐||未定帐suspense account DNN60NX 5Q  
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过期帐||延滞帐overdue account||pastdue account wUbs9y<  
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杂项帐户sundry account WKB8k-.]ww  
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详细帐单||明细表detail account f*}H4H EO  
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呆帐bad account XvIrO]F-  
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会计项目title of account `1
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会计薄||帐薄account-book 'kz[Gh*8  
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营业报告书||损益计算表account of budiness||business report i!!1^DMrw  
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借贷细帐||交验帐account rendered 3'H 1T  
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明细帐account stated f;k'dqlv  
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与…银行开立一户头to open an account with N!fTt,  
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与…银行建立交易to keep account with 1
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继续记帐to keep account $ 'B0ZL  
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与…有交易to have an account with Myj 68_wf  
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作成会计帐||有往来帐项to make out an account with 8}&O7zO?  
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清算||清理债务to make up an account d
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清洁帐目||与…停止交易to close ones account with uIG,2u,  
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结帐to close an account [f'V pId8  
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清理未付款to ask an account||to demand an account 3
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结清差额to balance the account with *Txt`z[|  
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清算to settle an account||to liquidate an account||to square an account e5!LbsJv  
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审查帐目||监查帐目to audit an account =tJ}itcJ'  
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检查帐目to examine an account Q3t9J"=1g  
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转入A的帐户to charge the amount to As account Oy:;v7  
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以计帐方式付款to pay on account Le&SN7I  
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代理某人||为某人on ones account||on account of one R^`#
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为自己计算||独立帐目on ones own account EkV L
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由某人收益并负风险on ones account and risk||for ones account and risk <P)vx  
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由某人负担for ones account||for account of one ;aJBx  
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按某人指示||列入某人帐户by order and for account of one @Sxb}XI!f  
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列入5月份帐目for May account Nwu,:}T  
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编入某中帐项下to pass to the account of||to place to the account of oe<9CK:?>  
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寄出清算书to send in an account||to send in render an account Uq0GbLjv"  
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支票薄cheque book N/ 7Q(^  
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支票陈票人cheque drawer a}~Xns  
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持票人cheque holder =D<{uovQB  
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不记名支票cheque to bearer||bearer cheque =YZyH4eI  
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记名支票||认人支票cheque to order RrMC[2=  
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到期支票antedated cheque so~vnSQ!x  
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未到期支票postdated cheque mTG v*=l  
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保付支票certified cheque uWs5+  
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未获兑现支票，退票returned cheque vWbf5?  
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横线支票crossed cheque SDY!!.  
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普通横线general crossing 1BQB8i-,  
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特别横线special crossing V~rF`1+5N  
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空白支票blank cheque X@$x(Zc  
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失效支票，过期支票stale cheque 9v_B$F$_T  
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普通支票open cheque :b^\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 92}UP=RW!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !C&
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支票换现金||兑现to cash a cheque fL[(;KcAa  
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清理票款to clear a cheque }]cKOv2  
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保证兑现to certify a cheque \wY? 6#;  
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填写支票数额to fill up a cheque B|#*I[4`w@  
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支票上划线to cross a cheque Pyc/6~?  
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开发支票to make out a cheque E]PHO\f-m}  
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签发支票，开立支票to draw a cheque||to issue a cheque x|/zn<\^  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque S[!-M\b  
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请付票款||清付票款to pay a cheque||to honour a cheque OZdiM&Zss  
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支票退票to dishonour a cheque SEm3T4dfzf  
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拒付支票to refuse a cheque F)4Y;;#  
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拒付支票to stop payment of a cheque a5o
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见票即付持票人payable to bearer 3A2X1V"  
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支付指定人payable to order 'Dyt"wfo  
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已过期||无效out of date||stale h32QEz-+  
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请给出票人R/D||refer to drawer uxF88$=!t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?2
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文字与数字不一致words and figures differ Nqcmj
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支票 `HXP*Bp#  
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时间已过account closed !\wdX7%
 
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停止付款payment stopped #@xSR:
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支票毁损cheque mutilated +!9&E{ pmo  
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汇款||寄钱to remit||to send money 6||zwwk'.  
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寄票供取款||支票支付to send a cheque for payment F?=(4Pyvu  
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寄款人a remitter udxLHs  
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收款人a remittee n]
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国外汇票foreign Bill [OFg (R-  
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国内汇票inland Bill .m_yx{FZ=  
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跟单汇票documentary bill pni n;;D*  
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空头汇票accommodation bill pQr `$:ga  
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原始汇票original bill ~?&;nTwHe  
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改写||换新票据renewed bill {`fhcEC  
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即期汇票sight bill||bill on demand +T:F :X`  
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…days after date||…days after date…日后付款 7m0sF<P{g  
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…months after date||…months after date…月后付款 c"R`7P  

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见票后…日付款…days after sight||…days sight <;\T e4g[  
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见票后…月付款…months after sight||…months sight E>~DlL%  
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同组票据set of bills 68 d\s4  
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单张汇票sola of exchange||sole of exchange 2ILMf?}  
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远期汇票usance bill||bill at usance mmP>Ji  
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长期汇票long bill [ L% -lJ  
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短期汇票short bill zr%2oFeX,  
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逾期汇票overdue bill Yt79W  
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宽限日期days of grace U{(B)dFTH  
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电汇telegraphic transfer （T.T） 7i?"akr4  
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邮汇postal order||postal note （Am.）||post office order||money order 2(V;OWY(@  
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本票promissory note （P/N） Y?Ph%i2E  
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押汇负责书||押汇保证书letter of hypothecation \FOoIY!.x  
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副保||抵押品||付属担保物collateral security H4DM
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担保书trust receipt||letter of indemnity ! h7? Ap  
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承兑||认付acceptance K,f*}1$qM  
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单张承兑general acceptance x'dU[f(  
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有条件承兑qualified acceptance I =G3  
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附条件认付conditional acceptance O |45r  
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部分认付partial acceptance   dw'&Av' |E