[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。   S"joXmJ/-C  
会计报表statement of account Mhj.3nN  
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往来帐目account current g_t1(g*s  
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现在往来帐||存款额current accout V 9i[dF  
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销货帐account sales 7|eD}=jy  
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共同计算帐项joint account <[mvfw  
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未决帐项outstanding account ;\Vi~2!8  
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贷方帐项credit account||creditor account &7\q1X&Rr  
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借方帐项debit account||debtor account =8F]cW'1`  
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应付帐||应付未付帐account payable f}1R,N_fC  
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应收帐||应收未收帐account receivable S4? N_"
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新交易||新帐new account *[e h0$  
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未决帐||老帐old account /J"U`/ {4  
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现金帐cash account q! +?  
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流水帐running account :u7y k@  
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暂记帐||未定帐suspense account iJza zQ  
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过期帐||延滞帐overdue account||pastdue account >~kSe=Hsb4  
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杂项帐户sundry account luyU!  
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详细帐单||明细表detail account eJB !|  
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呆帐bad account \B'rWk33,  
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会计项目title of account $ePBw~yu  
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会计薄||帐薄account-book p:9)}y  
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营业报告书||损益计算表account of budiness||business report NzmVQ-4  
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借贷细帐||交验帐account rendered N`tBDl"ld  
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明细帐account stated gW
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与…银行开立一户头to open an account with l[EnFbD6  
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与…银行建立交易to keep account with (vCMff/ Y1  
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继续记帐to keep account ,?"cKdiZ  
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与…有交易to have an account with K-&&%Id6R  
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作成会计帐||有往来帐项to make out an account with O2|[g8(_F  
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清算||清理债务to make up an account j?&Rf,,%  
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清洁帐目||与…停止交易to close ones account with S^,1N4  
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结帐to close an account pyEi@L1p  
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清理未付款to ask an account||to demand an account 6fvzTd},  
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结清差额to balance the account with $dAQ'\f7  
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清算to settle an account||to liquidate an account||to square an account O)ks  
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审查帐目||监查帐目to audit an account ,3_;JT"5  
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检查帐目to examine an account a []Iz8*6e  
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转入A的帐户to charge the amount to As account Nx~9U g  
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以计帐方式付款to pay on account =5NrkCk#V  
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代理某人||为某人on ones account||on account of one :'aT4  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk (vm&&a@  
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由某人负担for ones account||for account of one D"o}XTH  
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按某人指示||列入某人帐户by order and for account of one ok;Yxp
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列入5月份帐目for May account SH>L3@Za  
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编入某中帐项下to pass to the account of||to place to the account of m1@ste;$W  
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寄出清算书to send in an account||to send in render an account % 1Y!|306  
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支票薄cheque book `N$
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支票陈票人cheque drawer i^j1i  
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持票人cheque holder noY~fq/U  
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不记名支票cheque to bearer||bearer cheque '<N^u@tF7  
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记名支票||认人支票cheque to order Xup rl2+  
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到期支票antedated cheque Xv[5)4N  
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未到期支票postdated cheque l,cnMr^.W  
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保付支票certified cheque G-`4TQ  
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未获兑现支票，退票returned cheque NfG<!  
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横线支票crossed cheque bI~ R6o  
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普通横线general crossing ~s.~ X5  
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特别横线special crossing P2
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空白支票blank cheque ZJL8"(/R  
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失效支票，过期支票stale cheque W 7xh  
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普通支票open cheque N=Q<mj;,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;/ wl.
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sq#AnD6To  
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支票换现金||兑现to cash a cheque GvAP  
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清理票款to clear a cheque 2@TgeV0Y[  
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保证兑现to certify a cheque r4YiXss  
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填写支票数额to fill up a cheque ;$a+ >  
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支票上划线to cross a cheque %fbV\@jDCX  
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开发支票to make out a cheque h.Y&_= Gc  
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签发支票，开立支票to draw a cheque||to issue a cheque y ;/T.W9!  
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透支支票to overdraw a cheque ]iU8n (5f  
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背书支票to endorse a cheque `e`}dgf0S|  
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请付票款||清付票款to pay a cheque||to honour a cheque SD/=e3  
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支票退票to dishonour a cheque }s7@0#j@a  
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拒付支票to refuse a cheque +P &S0/  
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拒付支票to stop payment of a cheque =dT  #x
  
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提示要求付款to present for payment b FMBIA|  
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见票即付持票人payable to bearer M =M~M$K  
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支付指定人payable to order yMz dM&a!*  
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已过期||无效out of date||stale Lp7h'|]u  
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请给出票人R/D||refer to drawer DO 0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :caXQ)
  
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文字与数字不一致words and figures differ IkuE|  
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支票 ]i/Bq!d l  
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时间已过account closed m++=FsiX=  
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更改处应加盖印章alterations require initials d3]<'B:nb  
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时间已过effects not cleared
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停止付款payment stopped =PjxMC._  
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支票毁损cheque mutilated @Hl+]arUh  
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汇款||寄钱to remit||to send money ]wUH*\(y  
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寄票供取款||支票支付to send a cheque for payment %us#p|Ya  
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寄款人a remitter ^vJy<  
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收款人a remittee <rFh93  
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国外汇票foreign Bill Svdmg D!  
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国内汇票inland Bill buDz]ec b  
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跟单汇票documentary bill $WO{!R  
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空头汇票accommodation bill Hp*N
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原始汇票original bill R\-]$\1D  
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改写||换新票据renewed bill A1*\ \[  
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即期汇票sight bill||bill on demand 7.]H9
 
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…days after date||…days after date…日后付款 99"8d^{z  
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…months after date||…months after date…月后付款 ^9><qKb
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见票后…日付款…days after sight||…days sight RRQIlI<  
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见票后…月付款…months after sight||…months sight "y5bODq3t  
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同组票据set of bills lPrAx0m13%  
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单张汇票sola of exchange||sole of exchange <\eRa{ef  
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远期汇票usance bill||bill at usance @}Q!K*  
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长期汇票long bill >UV}^OO  
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短期汇票short bill YQWq*o^:  
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逾期汇票overdue bill '4,IGxIq  
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宽限日期days of grace r8!pk~R5]  
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电汇telegraphic transfer （T.T） 4#:C t* f  
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邮汇postal order||postal note （Am.）||post office order||money order [_}8Vv&6  
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本票promissory note （P/N） Mz86bb^J  
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押汇负责书||押汇保证书letter of hypothecation > yVp1Se  

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副保||抵押品||付属担保物collateral security DrbjklcUU  
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担保书trust receipt||letter of indemnity M*C1QQf\N  
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承兑||认付acceptance &FJr?hY%  
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单张承兑general acceptance bI_MF/r''  
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有条件承兑qualified acceptance ]ms+Va_/  
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附条件认付conditional acceptance pU[yr'D.r  
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部分认付partial acceptance   k g Rys