[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。   +, )k@OI  
会计报表statement of account w2'z~\dG8  
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往来帐目account current jmv=rl>E*  
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现在往来帐||存款额current accout l}^ziY!  
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销货帐account sales }6%\/d1~ 6  
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共同计算帐项joint account 2oahQ: }B  
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未决帐项outstanding account Wq}6RdY$ZA  
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贷方帐项credit account||creditor account MH'%E^n `  
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借方帐项debit account||debtor account oO?+2pTQV  
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应付帐||应付未付帐account payable xu-bn  
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应收帐||应收未收帐account receivable H*<E5^#dw  
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新交易||新帐new account 4pXY7+e 2'  
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未决帐||老帐old account =eW4?9Uq  
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现金帐cash account M8Bp-_  
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流水帐running account tuwlsBV  
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暂记帐||未定帐suspense account n>Oze7hVY  
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过期帐||延滞帐overdue account||pastdue account G2!<C-T{2  
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杂项帐户sundry account ON!F k:-  
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详细帐单||明细表detail account j<Pw0?~s6  
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呆帐bad account oIj/V|ByK  
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会计项目title of account k{X+Y6'ku  
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会计薄||帐薄account-book W!9
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营业报告书||损益计算表account of budiness||business report FoYs<aER  
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借贷细帐||交验帐account rendered *j1Skd.#At  
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明细帐account stated =7: }/&  
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与…银行开立一户头to open an account with w ax^iL!  
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与…银行建立交易to keep account with vu*{+YpH  
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继续记帐to keep account _m#TL60m  
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与…有交易to have an account with = K`]cEL  
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作成会计帐||有往来帐项to make out an account with xw1,Wbu]  
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清算||清理债务to make up an account ecp0 hG`%  
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清洁帐目||与…停止交易to close ones account with lL'K1%{+ \  
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结帐to close an account k5 )IBO  
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清理未付款to ask an account||to demand an account , d4i0;2}+  
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结清差额to balance the account with p1ER<_fp  
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清算to settle an account||to liquidate an account||to square an account n2(\pQKm  
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审查帐目||监查帐目to audit an account )YLZ"@  
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检查帐目to examine an account u,@x7a,z  
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转入A的帐户to charge the amount to As account d[ce3':z  
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以计帐方式付款to pay on account 8 A#\ V  
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代理某人||为某人on ones account||on account of one B|BJkY'  
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为自己计算||独立帐目on ones own account A Rjox`  
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由某人收益并负风险on ones account and risk||for ones account and risk /vFdhh  
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由某人负担for ones account||for account of one , @6_sl  
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按某人指示||列入某人帐户by order and for account of one xV5eKV  
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列入5月份帐目for May account  0GiL(e|  
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编入某中帐项下to pass to the account of||to place to the account of &1Idv}@!  
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寄出清算书to send in an account||to send in render an account cH\.-5NQ  
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支票薄cheque book 62%=%XD  
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支票陈票人cheque drawer |
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持票人cheque holder N[AX]gOJ  
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不记名支票cheque to bearer||bearer cheque -XtDGNHF  
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记名支票||认人支票cheque to order Mk@%Wuxg2  
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到期支票antedated cheque n[pW^&7x  
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未到期支票postdated cheque A~Ov(  
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保付支票certified cheque oO8V0VE\  
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未获兑现支票，退票returned cheque UfnjhHu  
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横线支票crossed cheque 3-5X^!C  
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普通横线general crossing xG^6'<  
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特别横线special crossing N>S_Vgk}  
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空白支票blank cheque 1\_S1ZS  
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失效支票，过期支票stale cheque WZa? Xb  
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普通支票open cheque k%5o5Hx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #R<ErX)F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]D@_cxud3  
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支票换现金||兑现to cash a cheque y Q_lJIX  
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清理票款to clear a cheque |]tIE{d  
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保证兑现to certify a cheque 5m_$21  
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填写支票数额to fill up a cheque >}tm8|IHoo  
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支票上划线to cross a cheque 3dlL?+Y#  
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开发支票to make out a cheque x]~{#pH@<  
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签发支票，开立支票to draw a cheque||to issue a cheque ' P1I-ue
 
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透支支票to overdraw a cheque $e bx  
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背书支票to endorse a cheque '&XL|_Iq  
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请付票款||清付票款to pay a cheque||to honour a cheque u0&QStI  
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支票退票to dishonour a cheque UcZ20inj0  
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拒付支票to refuse a cheque N- !>\n  
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拒付支票to stop payment of a cheque ,".1![b  

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提示要求付款to present for payment )Z.v
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见票即付持票人payable to bearer C;mcb$@  
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支付指定人payable to order Wu}84W"!.V  
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已过期||无效out of date||stale A_:CGtv:  
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请给出票人R/D||refer to drawer HLlp+;CF><  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8)Z)pCN  
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文字与数字不一致words and figures differ F,[GdE;P  
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支票 3A`|$So  
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时间已过account closed d~0k}|>  
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更改处应加盖印章alterations require initials l;~b:[r  
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时间已过effects not cleared e+TSjm  
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停止付款payment stopped z^FJ  
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支票毁损cheque mutilated ]B2%\}c  
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汇款||寄钱to remit||to send money wni^qs.i@3  
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寄票供取款||支票支付to send a cheque for payment Q"Pl)Q\  
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寄款人a remitter 

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收款人a remittee 1_B;r9x  
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国外汇票foreign Bill 4;|@eN  
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国内汇票inland Bill 8=-/0y9,  
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跟单汇票documentary bill B;A< pNT  
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空头汇票accommodation bill <ht^Ck  
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原始汇票original bill hcT5>w[  
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改写||换新票据renewed bill l|S_10x5  
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即期汇票sight bill||bill on demand eAK=ylF;  
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…days after date||…days after date…日后付款 x4CSUcKb  
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…months after date||…months after date…月后付款 X
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见票后…日付款…days after sight||…days sight 0/JTbf. CX  
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见票后…月付款…months after sight||…months sight ?/YT,W<c;&  
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同组票据set of bills 3a?dNwM@  
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单张汇票sola of exchange||sole of exchange $|o[l.q2  
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远期汇票usance bill||bill at usance =PmIrvr'[5  
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长期汇票long bill h9cx~/7,_)  
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短期汇票short bill `e}6/~R`  
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逾期汇票overdue bill
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宽限日期days of grace f"d4HZD^  
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电汇telegraphic transfer （T.T） f=Kt[|%'e  
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邮汇postal order||postal note （Am.）||post office order||money order gFw-P#t  
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本票promissory note （P/N） `YK%I8  
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押汇负责书||押汇保证书letter of hypothecation OYY_@'D  
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副保||抵押品||付属担保物collateral security {>zQW{!  
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担保书trust receipt||letter of indemnity K&%YTA  
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承兑||认付acceptance i`vgD<}  
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单张承兑general acceptance Jkub|w#QH  
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有条件承兑qualified acceptance QTuj v<|  
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附条件认付conditional acceptance #wL8=QTcNC  
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部分认付partial acceptance   6j=a