[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。   Zk7!CJVM  
会计报表statement of account nUs=PD3)  
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往来帐目account current t<+>E_Xw  
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现在往来帐||存款额current accout ;"f9"  
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销货帐account sales XiV*d0 6{  
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共同计算帐项joint account .R)Ho4CE  
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未决帐项outstanding account >;G7ty[RX7  
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贷方帐项credit account||creditor account lib^JJF  
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借方帐项debit account||debtor account XYV`[,^h&  
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应付帐||应付未付帐account payable )+)qFGVz  
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应收帐||应收未收帐account receivable rIyIZWkI  
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新交易||新帐new account E)'T
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未决帐||老帐old account M6[O>z  
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现金帐cash account ?Rh[S  
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流水帐running account %~< F7qB  
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暂记帐||未定帐suspense account ;P8.U(  
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过期帐||延滞帐overdue account||pastdue account tB0f+ wC  
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杂项帐户sundry account /p|L.&`U  
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详细帐单||明细表detail account C
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呆帐bad account nI`9|W  
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会计项目title of account M r~IVmtf  
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会计薄||帐薄account-book a/~1CrYr  
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营业报告书||损益计算表account of budiness||business report d`xDv$QZ  
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借贷细帐||交验帐account rendered 3Q#3S  
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明细帐account stated s&W^?eKr  
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与…银行开立一户头to open an account with FQB6`
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与…银行建立交易to keep account with vn.j>;E'  
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继续记帐to keep account ^4 ~ V/  
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与…有交易to have an account with kXZG<?  
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作成会计帐||有往来帐项to make out an account with M~djX} #\  
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清算||清理债务to make up an account 90 p t'Jg  
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清洁帐目||与…停止交易to close ones account with h~.z[  
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结帐to close an account Kw&t\},8@  
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清理未付款to ask an account||to demand an account F44KbUH  
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结清差额to balance the account with cp3O$S  
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清算to settle an account||to liquidate an account||to square an account sEEyN3 N  
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审查帐目||监查帐目to audit an account @SH$QUM(  
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检查帐目to examine an account (b;*8  
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转入A的帐户to charge the amount to As account SR
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以计帐方式付款to pay on account (2p<I)t  
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代理某人||为某人on ones account||on account of one b =Oec%Adx  
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为自己计算||独立帐目on ones own account p2uZ*sY(D  
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由某人收益并负风险on ones account and risk||for ones account and risk [mA\,ny9  
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由某人负担for ones account||for account of one M5T4{^i  
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按某人指示||列入某人帐户by order and for account of one }+ZZO0  
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列入5月份帐目for May account g]E>e v{`  
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编入某中帐项下to pass to the account of||to place to the account of qttJ*zu  
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寄出清算书to send in an account||to send in render an account o2e gNTG  
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支票薄cheque book 5VhJ*^R`y  
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支票陈票人cheque drawer [ F7ru4"{  
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持票人cheque holder br4?_,   
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不记名支票cheque to bearer||bearer cheque ^ &Wa? m.  
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记名支票||认人支票cheque to order ]@A}
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到期支票antedated cheque !@4 i :,p@  
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未到期支票postdated cheque N97
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保付支票certified cheque Df5!z\dx  
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未获兑现支票，退票returned cheque fprP$MbI  
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横线支票crossed cheque
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普通横线general crossing &M{;[O{  
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特别横线special crossing 0)r ayzv  
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空白支票blank cheque r1[c+Hy  
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失效支票，过期支票stale cheque WS//0  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1pAcaJzf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +w/B3b  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque P$Q,t2$A  
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保证兑现to certify a cheque 1,P\
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填写支票数额to fill up a cheque k~F;G=
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支票上划线to cross a cheque `hdN 6PgK  
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开发支票to make out a cheque .yDGwLry  
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签发支票，开立支票to draw a cheque||to issue a cheque "j&'R#$&d  
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透支支票to overdraw a cheque  'iTY?  
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背书支票to endorse a cheque {,u})U2  
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请付票款||清付票款to pay a cheque||to honour a cheque @]]&^ 7  
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支票退票to dishonour a cheque ANNVE},  
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拒付支票to refuse a cheque %`QgG   
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拒付支票to stop payment of a cheque 8*x=Fm,Ok  
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提示要求付款to present for payment !l=)$RJKdD  
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见票即付持票人payable to bearer d^J)Mhju  
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支付指定人payable to order ma+AFCi  
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已过期||无效out of date||stale !><asaB]1  
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请给出票人R/D||refer to drawer ^!d0abA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]d-.Mw,'  
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文字与数字不一致words and figures differ )Z:D}r8[  
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支票 AB`.K{h  
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时间已过account closed tV
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更改处应加盖印章alterations require initials &=BzsBh  
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时间已过effects not cleared /De~K+w7o  
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停止付款payment stopped #$-E5R;x  
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支票毁损cheque mutilated *H/3xPh,*  
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汇款||寄钱to remit||to send money l^9gFp~I  
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寄票供取款||支票支付to send a cheque for payment p8_^6wfg  
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寄款人a remitter %7)TiT4V
 
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收款人a remittee \X:e9~  
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国外汇票foreign Bill % S^hqC  
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国内汇票inland Bill P3&s<mh  
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跟单汇票documentary bill tF`L]1r>  
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空头汇票accommodation bill {r&mNbz  
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原始汇票original bill z3tx]Ade  
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改写||换新票据renewed bill JY#vq'dl|  
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即期汇票sight bill||bill on demand ,=u;1  
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…days after date||…days after date…日后付款 u /F!8#  
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…months after date||…months after date…月后付款 h+Co:pr  
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见票后…日付款…days after sight||…days sight k<< x}=  
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见票后…月付款…months after sight||…months sight mAW.p=;  
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同组票据set of bills v1OVrk>s>  
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单张汇票sola of exchange||sole of exchange v76Gwu$d  
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远期汇票usance bill||bill at usance QoZV6  
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长期汇票long bill >@2<^&K`  
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短期汇票short bill !O_G%+>5W  
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逾期汇票overdue bill h9)S&Sk{s  
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宽限日期days of grace Y9 )j1~  
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电汇telegraphic transfer （T.T） TR DQ+Z  
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邮汇postal order||postal note （Am.）||post office order||money order ) D@j6r  
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本票promissory note （P/N） E4X6f  
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押汇负责书||押汇保证书letter of hypothecation xuioU  
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副保||抵押品||付属担保物collateral security j "qND=15  
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担保书trust receipt||letter of indemnity G2`z?);1b  
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承兑||认付acceptance kXz~ez 7  
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单张承兑general acceptance y[_k/.1  
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有条件承兑qualified acceptance mnpk9x}m  
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附条件认付conditional acceptance 0 +=sBk (  
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部分认付partial acceptance   %Ig$:I(o