[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。   -AJ$-y  
会计报表statement of account Y?1 3_~ K  
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往来帐目account current Q9Y$x{R&  
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现在往来帐||存款额current accout {iz,iv/U  
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销货帐account sales /b44;U`v5-  
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共同计算帐项joint account r87)?-B  
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未决帐项outstanding account $& 0hpg  
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贷方帐项credit account||creditor account i?*_-NAm  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable wRc=;f  
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应收帐||应收未收帐account receivable !7m )QNV  
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新交易||新帐new account $IuN(#  
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未决帐||老帐old account f;Iaf#V_  
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现金帐cash account ]>K02SVT:  
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流水帐running account S
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暂记帐||未定帐suspense account U?MKZL7  
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过期帐||延滞帐overdue account||pastdue account ""j(wUp-W  
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杂项帐户sundry account X(b"b:j'  
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详细帐单||明细表detail account qJ;T$W=NG  
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呆帐bad account WHV]H  
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会计项目title of account e[3r
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会计薄||帐薄account-book Wcgy:
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营业报告书||损益计算表account of budiness||business report n9J.]+@J  
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借贷细帐||交验帐account rendered $/sQatic  
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明细帐account stated H
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与…银行开立一户头to open an account with 5WR(jl+M  
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与…银行建立交易to keep account with NqsIMCl  
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继续记帐to keep account UB3b  
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与…有交易to have an account with 3pSkk  
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作成会计帐||有往来帐项to make out an account with XYbc1+C  
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清算||清理债务to make up an account :*wnO;eN  
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清洁帐目||与…停止交易to close ones account with DrD68$,QN  
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结帐to close an account [.}-nAN  
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清理未付款to ask an account||to demand an account 9JHu{r"M  
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结清差额to balance the account with ;>o}/h  
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清算to settle an account||to liquidate an account||to square an account rC>')`uk  
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审查帐目||监查帐目to audit an account L0{ehpvM  
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检查帐目to examine an account g->cgExj  
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转入A的帐户to charge the amount to As account ]k[y#oB  
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以计帐方式付款to pay on account ZbJUOa?W
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代理某人||为某人on ones account||on account of one ]9?_m@Ihx  
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为自己计算||独立帐目on ones own account [{F8+a^  
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由某人收益并负风险on ones account and risk||for ones account and risk NQ$tQ
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由某人负担for ones account||for account of one WY%LeC!t  
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按某人指示||列入某人帐户by order and for account of one Z3=DM=V;v  
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列入5月份帐目for May account TL(L[  
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编入某中帐项下to pass to the account of||to place to the account of UO}Kk*  
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寄出清算书to send in an account||to send in render an account W`]
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支票薄cheque book zH8l-0I+$  
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支票陈票人cheque drawer ):C4"2l3  
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持票人cheque holder NL))!Pi  
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不记名支票cheque to bearer||bearer cheque bU1UNm`{C  
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记名支票||认人支票cheque to order c]O3pcU  
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到期支票antedated cheque =x}27f%-Mg  
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未到期支票postdated cheque ~q#UH'=%  
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保付支票certified cheque R H^8"%\  
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未获兑现支票，退票returned cheque % w 6fB  
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横线支票crossed cheque f&B&!&gZ  
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普通横线general crossing L~SM#?z:ue  
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特别横线special crossing D#508{)  
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空白支票blank cheque Hb=4k)-/]  
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失效支票，过期支票stale cheque i[@*b/A  
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普通支票open cheque q5YgKz?IC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gI6./;;x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i5
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支票换现金||兑现to cash a cheque uj,YCJ8UZs  
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清理票款to clear a cheque l_5]~N  
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保证兑现to certify a cheque 9'faH  
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填写支票数额to fill up a cheque 3#`_
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支票上划线to cross a cheque u6Fm qK]Dj  
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开发支票to make out a cheque G?)NDRM  
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签发支票，开立支票to draw a cheque||to issue a cheque / E}L%OvE  
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透支支票to overdraw a cheque jI%v[]V  
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背书支票to endorse a cheque 4v9jGwnzt  
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请付票款||清付票款to pay a cheque||to honour a cheque ZFwUau  

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支票退票to dishonour a cheque [Z9 lxZ|  
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拒付支票to refuse a cheque YbAa@Sq@  
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拒付支票to stop payment of a cheque -i93  
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提示要求付款to present for payment l@:Tw.+
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见票即付持票人payable to bearer xb{G :v  
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支付指定人payable to order oVlh4"y#Lf  
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已过期||无效out of date||stale 3Ye{a<ckK  
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请给出票人R/D||refer to drawer l9{}nz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lo!^h]iE!  
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文字与数字不一致words and figures differ jxc^OsYj  
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支票 4og/y0n,l"  
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时间已过account closed -v %n@8p  
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更改处应加盖印章alterations require initials C))x#P36  
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时间已过effects not cleared .G
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停止付款payment stopped O!G!Gq&  
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支票毁损cheque mutilated :%-w/QwTR  
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汇款||寄钱to remit||to send money R53^3"q~  
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寄票供取款||支票支付to send a cheque for payment \,xa_zeO
 
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寄款人a remitter ZkJLq[:cM  
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收款人a remittee _\8jnpT:  
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国外汇票foreign Bill !r8_'K5R(  
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国内汇票inland Bill Xs{PAS0  
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跟单汇票documentary bill -{}
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空头汇票accommodation bill UZdGV?o ?  
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原始汇票original bill t.+)g-X  
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改写||换新票据renewed bill 02tt.0go  
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即期汇票sight bill||bill on demand n5%\FFG0M  
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…days after date||…days after date…日后付款 kia[d984w  
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…months after date||…months after date…月后付款 064k;|>D  
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见票后…日付款…days after sight||…days sight ZY8w1:'  
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见票后…月付款…months after sight||…months sight /7])]vZ_  
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同组票据set of bills %.hJDX\j
 
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单张汇票sola of exchange||sole of exchange <T?-A}0uO  
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远期汇票usance bill||bill at usance >SLQW  
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长期汇票long bill @"`}%-b  
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短期汇票short bill f*<Vq:N=\  
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逾期汇票overdue bill AwXzI;F^  
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宽限日期days of grace Mib.,J~  
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电汇telegraphic transfer （T.T） ]y6{um8"  
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邮汇postal order||postal note （Am.）||post office order||money order {QM rgyQE  
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本票promissory note （P/N） ;.Bz'Q  
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押汇负责书||押汇保证书letter of hypothecation k7Bh[ ..!  
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副保||抵押品||付属担保物collateral security T8a' 6otc  
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担保书trust receipt||letter of indemnity U}5fjY  
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承兑||认付acceptance fr/EkL1Dl  
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单张承兑general acceptance gZ4' w`4r  
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有条件承兑qualified acceptance 4%J0e'iN  
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附条件认付conditional acceptance FuiR\"Ww  
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部分认付partial acceptance   @4*:qj?