[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。   f{R/rb&iB  
会计报表statement of account @|7e~U  
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往来帐目account current g _u  
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现在往来帐||存款额current accout &qeMYYY  
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销货帐account sales q6N6QI8/  
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共同计算帐项joint account f!##R-A
  
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未决帐项outstanding account |1"n\4$  
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贷方帐项credit account||creditor account i}e OWi  
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借方帐项debit account||debtor account X/`M'8v.%  
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应付帐||应付未付帐account payable \TXCq@  
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应收帐||应收未收帐account receivable Q96^rjY  
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新交易||新帐new account )*n2,n  
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未决帐||老帐old account 16R0#Q/{+*  
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现金帐cash account h1.<\GO  
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流水帐running account ky-9I<Z,,  
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暂记帐||未定帐suspense account DDwm
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过期帐||延滞帐overdue account||pastdue account R;EdYbiF b  
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杂项帐户sundry account wPrqFpf  
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详细帐单||明细表detail account DZE@C^0%  
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呆帐bad account ]XhX aoqL  
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会计项目title of account yHYK,3/C,  
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会计薄||帐薄account-book {DWL 5V#M  
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营业报告书||损益计算表account of budiness||business report &\ $~  
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借贷细帐||交验帐account rendered HP2J`>oo  
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明细帐account stated v@ifB I  
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与…银行开立一户头to open an account with tg6iHFa  
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与…银行建立交易to keep account with >0E3Em<(}l  

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继续记帐to keep account H7%q[O  
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与…有交易to have an account with !xvAy3  
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作成会计帐||有往来帐项to make out an account with N$N7aE$  
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清算||清理债务to make up an account L@"&s#~=3  
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清洁帐目||与…停止交易to close ones account with BU.O[?@64  
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结帐to close an account ,!dVhG#  
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清理未付款to ask an account||to demand an account P!dSJ1'oC  
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结清差额to balance the account with [<WoXS1LX  
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清算to settle an account||to liquidate an account||to square an account o .*t  
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审查帐目||监查帐目to audit an account RFPcH8-u7  
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检查帐目to examine an account De2$:?  
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转入A的帐户to charge the amount to As account $WXO1o(O  
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以计帐方式付款to pay on account wjXv{EsMq  
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代理某人||为某人on ones account||on account of one 0g9y4z{H  
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为自己计算||独立帐目on ones own account Hb/8X !=  
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由某人收益并负风险on ones account and risk||for ones account and risk "'C5B>qO  
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由某人负担for ones account||for account of one Y<
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按某人指示||列入某人帐户by order and for account of one AiB]A}  
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列入5月份帐目for May account F]fXS-@ c  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account T $<yl#FY  
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支票薄cheque book pRzL}-
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支票陈票人cheque drawer uEf= Vj}G  
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持票人cheque holder 9aNOfs8(  
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不记名支票cheque to bearer||bearer cheque ens]?,`0  
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记名支票||认人支票cheque to order R7K`9 c1f6  
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到期支票antedated cheque g"k4Z  
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未到期支票postdated cheque 5423Ky<
 
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保付支票certified cheque 5Zd oem  
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未获兑现支票，退票returned cheque sp MYn&p  
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横线支票crossed cheque ^<;CIXo  
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普通横线general crossing wu><a!3`=o  
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特别横线special crossing w-2#CX8jY  
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空白支票blank cheque dP+wcl4  
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失效支票，过期支票stale cheque Wh)  
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普通支票open cheque J*MH `;-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8h }a:/  
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支票换现金||兑现to cash a cheque t&EizH$  
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清理票款to clear a cheque 9#:fQ!3`  
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保证兑现to certify a cheque :$k1I-^R  
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填写支票数额to fill up a cheque m$^5{qpg  
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支票上划线to cross a cheque _u^3uzu  
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开发支票to make out a cheque }BU%<5CQ  
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签发支票，开立支票to draw a cheque||to issue a cheque h&CZN !  
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透支支票to overdraw a cheque =v?P7;T  
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背书支票to endorse a cheque 9x!k vB6  
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请付票款||清付票款to pay a cheque||to honour a cheque E56  
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支票退票to dishonour a cheque Nv.   
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拒付支票to refuse a cheque f4\$<g/~  
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拒付支票to stop payment of a cheque =TNFAt  
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提示要求付款to present for payment `<d.I%}
 
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见票即付持票人payable to bearer n/(}|xYU  
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支付指定人payable to order ?M&@# lbG  
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已过期||无效out of date||stale P HOngn  
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请给出票人R/D||refer to drawer syg{qtBz^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PVF:p7  
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文字与数字不一致words and figures differ H $Az,-P  
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支票 N".BC|r  
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时间已过account closed :3R3>o6m  
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更改处应加盖印章alterations require initials D=z="p\  
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时间已过effects not cleared LlgFQfu8  
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停止付款payment stopped w@R"g%k-  
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支票毁损cheque mutilated {aV,h@>  
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汇款||寄钱to remit||to send money .YvIVQ  
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寄票供取款||支票支付to send a cheque for payment zi`q(
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寄款人a remitter |ITCw$ T  
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收款人a remittee dQ rz+_  
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国外汇票foreign Bill o-&0_Z
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国内汇票inland Bill di+|` O  
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跟单汇票documentary bill ?-2s}IJO  
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空头汇票accommodation bill sqV~Dw  
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原始汇票original bill K rG,T5  
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改写||换新票据renewed bill 6XCFL-o-  
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即期汇票sight bill||bill on demand H0])>1sWB  
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…days after date||…days after date…日后付款 aqK+ u.H  
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…months after date||…months after date…月后付款 fdwP@6eh  
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见票后…日付款…days after sight||…days sight ]2|fc5G'  
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见票后…月付款…months after sight||…months sight @'M"c q  
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同组票据set of bills BAvz @H  
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单张汇票sola of exchange||sole of exchange [~\]<;;\  
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远期汇票usance bill||bill at usance v
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长期汇票long bill  !j%  
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短期汇票short bill {n|Uf 5  
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逾期汇票overdue bill QT%vrXzz  
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宽限日期days of grace 9xzow,mi  
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电汇telegraphic transfer （T.T） f`/('}t  
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邮汇postal order||postal note （Am.）||post office order||money order 7(tsmP  
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本票promissory note （P/N） F?H=2mzKbz  
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押汇负责书||押汇保证书letter of hypothecation #rBfp|b]1  
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副保||抵押品||付属担保物collateral security 2@2d |  
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担保书trust receipt||letter of indemnity vF'>?O?  
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承兑||认付acceptance J!5b~8`v  
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单张承兑general acceptance ?0*[ L  
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有条件承兑qualified acceptance N AY3.e  
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附条件认付conditional acceptance AL3iNkEa  
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部分认付partial acceptance   HNBmq>XDc