[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。   (Fq5I Gs  
会计报表statement of account t*z~5_/  
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往来帐目account current 3 !Sp0P  
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现在往来帐||存款额current accout ~<<nz9}o_  
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销货帐account sales R>DaOH2K*  
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共同计算帐项joint account f |^dD`  
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未决帐项outstanding account !d<"nx[2`  
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贷方帐项credit account||creditor account RoCfJ65  
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借方帐项debit account||debtor account iX0iRC6f
 
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应付帐||应付未付帐account payable *~m+Nc`D,N  
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应收帐||应收未收帐account receivable !61Pl/uQ  
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新交易||新帐new account sp@E8G%xO  
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未决帐||老帐old account =6aS&B(SN  
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现金帐cash account 0IQ'3_  
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流水帐running account p{PE@KO:  
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暂记帐||未定帐suspense account 97K[(KE  
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过期帐||延滞帐overdue account||pastdue account e^lWR]v  
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杂项帐户sundry account &Wf3~hmo  
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详细帐单||明细表detail account O@?kT;B  
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呆帐bad account ORu2V#
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会计项目title of account "_2Ng
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会计薄||帐薄account-book )"+(butI&  
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营业报告书||损益计算表account of budiness||business report y^7}
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借贷细帐||交验帐account rendered QJ|ap4r  
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明细帐account stated c$wsH25KH8  
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与…银行开立一户头to open an account with M4xi1M#%  
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与…银行建立交易to keep account with Kt0(gQOr0  
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继续记帐to keep account 1 ,5E`J  
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与…有交易to have an account with fL]Pztsk+  
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作成会计帐||有往来帐项to make out an account with g:0#u;j^7  
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清算||清理债务to make up an account !z{-?o/  
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清洁帐目||与…停止交易to close ones account with ,ZS6jZ  
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结帐to close an account fh^lO ^  
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清理未付款to ask an account||to demand an account y<C<_2  
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结清差额to balance the account with G^"Vo
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清算to settle an account||to liquidate an account||to square an account /*Qq[C  
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审查帐目||监查帐目to audit an account 1 y}2+Kk  
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检查帐目to examine an account f lgRpXt  
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转入A的帐户to charge the amount to As account 1c+]gIe  
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以计帐方式付款to pay on account fJZp?e"  
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代理某人||为某人on ones account||on account of one {A|TowBN  
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为自己计算||独立帐目on ones own account >!6i3E^  
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由某人收益并负风险on ones account and risk||for ones account and risk  htY=w}>  
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由某人负担for ones account||for account of one _ .i3,-l)  
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按某人指示||列入某人帐户by order and for account of one 1xf=_F0`&  
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列入5月份帐目for May account ~8|t*@D  
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编入某中帐项下to pass to the account of||to place to the account of ,a? \MM9$  
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寄出清算书to send in an account||to send in render an account uR6w|e`  
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支票薄cheque book sM1RU  

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支票陈票人cheque drawer Rd+P,PO  
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持票人cheque holder \F,DA"K_  
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不记名支票cheque to bearer||bearer cheque Hg}I]!B  
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记名支票||认人支票cheque to order ANH4IYd3  
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到期支票antedated cheque o7&4G$FX~  
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未到期支票postdated cheque !Q-wdzsp?  
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保付支票certified cheque 
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未获兑现支票，退票returned cheque #`tD1T{;  
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横线支票crossed cheque nN`"z3o  
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普通横线general crossing SA6hbcYk  
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特别横线special crossing ]>:^d%n,}  
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空白支票blank cheque t\5c@j p  
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失效支票，过期支票stale cheque sV0Z  
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普通支票open cheque 3\!F\tqD \  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |i)lh_iN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HY;oy(  
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支票换现金||兑现to cash a cheque 7u%a/<  
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清理票款to clear a cheque OAok  
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保证兑现to certify a cheque sMi{"`37  
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填写支票数额to fill up a cheque ^@_).:oX7  
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支票上划线to cross a cheque >~&(P_<b  
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开发支票to make out a cheque *CUdGI&  
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签发支票，开立支票to draw a cheque||to issue a cheque a%n'%*0  
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透支支票to overdraw a cheque 5Bd(>'ig_  
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背书支票to endorse a cheque Ars,V3ep  
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请付票款||清付票款to pay a cheque||to honour a cheque ;Id
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支票退票to dishonour a cheque QRagz,c  
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拒付支票to refuse a cheque <{ #<5 8  
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拒付支票to stop payment of a cheque . =R=cA7  
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提示要求付款to present for payment /1N)d?Pcl  
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见票即付持票人payable to bearer bQpoXs0w;  
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支付指定人payable to order m>O2t-  
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已过期||无效out of date||stale y0y+%H-  
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请给出票人R/D||refer to drawer iI} nW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fW[_+r]  
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文字与数字不一致words and figures differ ~(M*6b  
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支票 iAg}pwU  
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时间已过account closed tPA"lBS !  
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时间已过effects not cleared .!9Vt#  
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停止付款payment stopped ,Z >JvTnH  
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支票毁损cheque mutilated m<~>&mWr  
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汇款||寄钱to remit||to send money p ^ }L  
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寄票供取款||支票支付to send a cheque for payment |)~Ex 9%ev  
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寄款人a remitter ?=TL2"L  
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收款人a remittee {(8U8f<'=y  
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国外汇票foreign Bill SjFF=ib  
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国内汇票inland Bill nD^{Q[E6=  
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跟单汇票documentary bill _Ac/ir[,:  
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空头汇票accommodation bill N[- %0  
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原始汇票original bill z36brv<_'p  
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改写||换新票据renewed bill u&hDjE  
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即期汇票sight bill||bill on demand My'9S2Y8nv  
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…days after date||…days after date…日后付款 iX0]g45o  
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…months after date||…months after date…月后付款 LS R_x$G+t  
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见票后…日付款…days after sight||…days sight ^+.+Ic H  
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见票后…月付款…months after sight||…months sight (6b?ir~  
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同组票据set of bills 8gu'dG=  
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单张汇票sola of exchange||sole of exchange xr7-[)3Q$  
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远期汇票usance bill||bill at usance &k%wOz1vM  
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长期汇票long bill ZYl
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短期汇票short bill W_e-7=6  
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逾期汇票overdue bill :3E8`q~c1  
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宽限日期days of grace )+Y\NO?O  
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电汇telegraphic transfer （T.T） m\}\RnZu  
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邮汇postal order||postal note （Am.）||post office order||money order ] fwTi(4y  
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本票promissory note （P/N） Xx9~  
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押汇负责书||押汇保证书letter of hypothecation )n3biQL_  
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副保||抵押品||付属担保物collateral security ek0;8Ds9  
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担保书trust receipt||letter of indemnity rTH[?mkf4  
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承兑||认付acceptance NdED8 iRc  
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单张承兑general acceptance ~:RDw<PWp  
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有条件承兑qualified acceptance KSpC%_LC  
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附条件认付conditional acceptance dO4U9{+  
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部分认付partial acceptance   qwq+?fj={