[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。   AfpC >>=@  
会计报表statement of account S.; ahce  
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往来帐目account current +`7!4gxwK!  
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现在往来帐||存款额current accout `$MO;Fv,G  
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销货帐account sales AquO#A[,#  
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共同计算帐项joint account = &^tfD  
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未决帐项outstanding account 7NkMr8[}F  
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贷方帐项credit account||creditor account 1'H!S%fS  
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借方帐项debit account||debtor account ;B !p4hu  
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应付帐||应付未付帐account payable "jf_xZ$H-
 
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应收帐||应收未收帐account receivable G[=;519  
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新交易||新帐new account y(O~=S+<  
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未决帐||老帐old account FD5OO;$  
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现金帐cash account U;M!jj  
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流水帐running account \YHl
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暂记帐||未定帐suspense account KL*+gq0k  
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过期帐||延滞帐overdue account||pastdue account N4b{^Jk F  
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杂项帐户sundry account  m-#]v}0A  
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详细帐单||明细表detail account 7K+eI!m.s  
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呆帐bad account d[*NDMO  
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会计项目title of account >FJK$>[1:p  
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会计薄||帐薄account-book [E"3?p  
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营业报告书||损益计算表account of budiness||business report c(Fo-4K  
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借贷细帐||交验帐account rendered P ?96;  
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明细帐account stated 5HTY ~&C  
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与…银行开立一户头to open an account with 7|Iq4@IT  
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与…银行建立交易to keep account with O* )BJOPa  
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继续记帐to keep account +eop4
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与…有交易to have an account with q^~w:$^U  
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作成会计帐||有往来帐项to make out an account with e`)zR'As  
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清算||清理债务to make up an account "IWL& cH3  
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清洁帐目||与…停止交易to close ones account with En0hjXa  
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结帐to close an account t~Ic{%bdA  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with 7}tXF  
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清算to settle an account||to liquidate an account||to square an account xI ~c~KC  
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审查帐目||监查帐目to audit an account  x![ut  
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检查帐目to examine an account @~IZ%lEQsD  
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转入A的帐户to charge the amount to As account ^K^rl9  
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以计帐方式付款to pay on account jf& oN]sZ  
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代理某人||为某人on ones account||on account of one vGp`P  
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为自己计算||独立帐目on ones own account H7 Pw>Ta ;  
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由某人收益并负风险on ones account and risk||for ones account and risk 8ZDWaq8^2N  
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由某人负担for ones account||for account of one n5?7iU&JIo  
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按某人指示||列入某人帐户by order and for account of one >7QC
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列入5月份帐目for May account Q7?[@2HN  
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编入某中帐项下to pass to the account of||to place to the account of .Kk'N  
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寄出清算书to send in an account||to send in render an account *0%G`Q  
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支票薄cheque book +InFv"wt  
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支票陈票人cheque drawer 7]8apei|  
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持票人cheque holder 2sT\+C&H  
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不记名支票cheque to bearer||bearer cheque P64<O5l/  
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记名支票||认人支票cheque to order h,P#
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到期支票antedated cheque ykG^(.E  
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未到期支票postdated cheque q!}O+(kt  
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保付支票certified cheque g2GHsVS  
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未获兑现支票，退票returned cheque ]jwF[D  
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横线支票crossed cheque #N `Z)}Jm  
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普通横线general crossing L:RMZp*bK  
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特别横线special crossing [f\TnXq24  
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空白支票blank cheque ".T&nS[z  
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失效支票，过期支票stale cheque UBvea(z-#  
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普通支票open cheque $oU40HA)W]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tgB\;nbB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6Cd% @Q2cr  
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支票换现金||兑现to cash a cheque 9>na3ISh  
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清理票款to clear a cheque [exIK  
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保证兑现to certify a cheque t^zmvPDK  
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填写支票数额to fill up a cheque N?mTAF'M  
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支票上划线to cross a cheque * vMNv  
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开发支票to make out a cheque ;>duY\$<  
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签发支票，开立支票to draw a cheque||to issue a cheque lSzLR~=Au  
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透支支票to overdraw a cheque #gL$~.1  
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背书支票to endorse a cheque 9j;L-  
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请付票款||清付票款to pay a cheque||to honour a cheque 1k *gbXb  
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支票退票to dishonour a cheque H8g1SMT  
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拒付支票to refuse a cheque F(w  
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拒付支票to stop payment of a cheque JToc ("V  
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提示要求付款to present for payment &{Zt(%\ '  
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见票即付持票人payable to bearer `Eijy3>h  
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支付指定人payable to order {p{TG5rwX  
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已过期||无效out of date||stale Yy$GfjJtL]  
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请给出票人R/D||refer to drawer H WOl79-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q"|,HpQ  
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文字与数字不一致words and figures differ .#M'  
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支票 zHI_U\"8D  
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时间已过account closed tFY;q#
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时间已过effects not cleared kE H(\3,l  
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停止付款payment stopped W6_~.m"b  
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支票毁损cheque mutilated t% -"h|  
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汇款||寄钱to remit||to send money 8JO
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寄票供取款||支票支付to send a cheque for payment wT;3>%Mtr  
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寄款人a remitter \7W4)>At-  
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收款人a remittee dKs^Dq  
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国外汇票foreign Bill c4]/{!4 Q  
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国内汇票inland Bill D}n&`^1X+  
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跟单汇票documentary bill hD~P)@^  
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空头汇票accommodation bill n5nV461U  

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原始汇票original bill aE[>^~Lv}  
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改写||换新票据renewed bill HOWm""IkB  
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即期汇票sight bill||bill on demand OBGA~E;%  
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…days after date||…days after date…日后付款 v 4@=>L  
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…months after date||…months after date…月后付款 2?3D` `  
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见票后…日付款…days after sight||…days sight x+j5vzhG)  
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见票后…月付款…months after sight||…months sight hg}Rh  
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同组票据set of bills Am~NBQ7  
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单张汇票sola of exchange||sole of exchange z7+y{-{Z  
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远期汇票usance bill||bill at usance ,B
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长期汇票long bill zx7*Bnu0  
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短期汇票short bill 5.J$0wK'6  
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逾期汇票overdue bill Q1qf'u
 
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宽限日期days of grace ,RFcR[ak  
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电汇telegraphic transfer （T.T） azMrY<  
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邮汇postal order||postal note （Am.）||post office order||money order 2#Fc4RR;  
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本票promissory note （P/N） [T', ZLR|  
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押汇负责书||押汇保证书letter of hypothecation IC}?oXs5G  
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副保||抵押品||付属担保物collateral security gH-e0134%  
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担保书trust receipt||letter of indemnity #3maT*JY  
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承兑||认付acceptance '>[KVvm  
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单张承兑general acceptance -}k'a{sj=  
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有条件承兑qualified acceptance =tl[?6  
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附条件认付conditional acceptance z^9Yoqog  
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部分认付partial acceptance   ~,yHE3B\G