[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mH; m  
会计报表statement of account w oSI 2i  
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往来帐目account current \!4sd2Yi  
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现在往来帐||存款额current accout 7Q9zEd"d  
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销货帐account sales ;tF7GjEp  
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共同计算帐项joint account }~RH!Q1  
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未决帐项outstanding account M/,jHG8v  
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贷方帐项credit account||creditor account T?+xx^wYk  
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借方帐项debit account||debtor account <eq93  
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应付帐||应付未付帐account payable .hCOi<wB  
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应收帐||应收未收帐account receivable zA![c l>$  
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新交易||新帐new account Iky'x[p,D  
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未决帐||老帐old account u=I>DEe@c  
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现金帐cash account XY5I5H_U  
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流水帐running account |/g\N,]  
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暂记帐||未定帐suspense account e/WR\B'1  
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过期帐||延滞帐overdue account||pastdue account ,2)LH'Xx  
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杂项帐户sundry account #Vanw!  
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详细帐单||明细表detail account (i7]N[  
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呆帐bad account "qb3\0O  
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会计项目title of account ~l-Q0wg  
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会计薄||帐薄account-book iwL\Ha  
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营业报告书||损益计算表account of budiness||business report 4)iSz>  
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借贷细帐||交验帐account rendered AMvM H  
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明细帐account stated p,@_A'  
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与…银行开立一户头to open an account with ;|b D
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与…银行建立交易to keep account with GLt#]I"LY  
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继续记帐to keep account Xf9<kbRw/  
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与…有交易to have an account with N/Z3 EF_  
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作成会计帐||有往来帐项to make out an account with (H<S&5[  
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清算||清理债务to make up an account 7Cx%G/(  
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清洁帐目||与…停止交易to close ones account with Wj/.rG&tE  
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结帐to close an account D(s[=$zua  
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清理未付款to ask an account||to demand an account a [iC!F2   
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结清差额to balance the account with UBrYN'QRNt  
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清算to settle an account||to liquidate an account||to square an account ?3Se=7 k  
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审查帐目||监查帐目to audit an account Ix^xL+Tm  
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检查帐目to examine an account [P]zdw w#  
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转入A的帐户to charge the amount to As account 9Y- Sqk+  
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以计帐方式付款to pay on account \Q|1I  
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代理某人||为某人on ones account||on account of one  Y5$5qQ  
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为自己计算||独立帐目on ones own account {v}f/cu  
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由某人收益并负风险on ones account and risk||for ones account and risk p[VBeO^%  
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由某人负担for ones account||for account of one :[m;#b  
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按某人指示||列入某人帐户by order and for account of one \]e"#"v}}_  
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列入5月份帐目for May account p [4/Nq,c  
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编入某中帐项下to pass to the account of||to place to the account of W
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寄出清算书to send in an account||to send in render an account NDEltG(  
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支票薄cheque book ~0,Utqy  
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支票陈票人cheque drawer r t@Jw]az  
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持票人cheque holder wN\%b}pp  
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不记名支票cheque to bearer||bearer cheque 1Y
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记名支票||认人支票cheque to order Veo:G{  

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到期支票antedated cheque w?)v#]<-  
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未到期支票postdated cheque S C 7Tp4  
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保付支票certified cheque 8d|omqe~P  
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未获兑现支票，退票returned cheque g+;)?N* j  
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横线支票crossed cheque MG)wVS<d_  
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普通横线general crossing eSo/1D  
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特别横线special crossing v'nM=   
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空白支票blank cheque UQ6UZd37   
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失效支票，过期支票stale cheque ru[W?O"  
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普通支票open cheque $MD|YW5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >^}nk04  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <YX)am'\y  
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支票换现金||兑现to cash a cheque /*3
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清理票款to clear a cheque /MFy%=0l  
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保证兑现to certify a cheque [U+6Tj,  
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填写支票数额to fill up a cheque +~, q
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支票上划线to cross a cheque ga0 >J_  
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开发支票to make out a cheque ]D|sQPi]F  
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签发支票，开立支票to draw a cheque||to issue a cheque yNp  l0 d  
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透支支票to overdraw a cheque K"'W4bO#7  
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背书支票to endorse a cheque =hE5 ?}EP+  
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请付票款||清付票款to pay a cheque||to honour a cheque 0{|ib !  
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支票退票to dishonour a cheque RFF&-M]  
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拒付支票to refuse a cheque LF+#PnK  
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拒付支票to stop payment of a cheque 4-^LC<}k  
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提示要求付款to present for payment 51.! S  
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见票即付持票人payable to bearer U85t !U  
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支付指定人payable to order | >xUgpQi  
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已过期||无效out of date||stale |6LC>'  
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请给出票人R/D||refer to drawer .E:QZH'M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s+?r4t3H!  
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文字与数字不一致words and figures differ 061@N=p8  
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支票 l= 5kd.{  
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时间已过account closed (1\!6  
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时间已过effects not cleared |;{^Mci%  
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停止付款payment stopped 1vQf=t%lw  
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支票毁损cheque mutilated %,%s09tO  
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汇款||寄钱to remit||to send money O?NAbxkp  
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寄票供取款||支票支付to send a cheque for payment }K9Vr!  
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寄款人a remitter F>&Q5Kl R  
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收款人a remittee DIodQkF  
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国外汇票foreign Bill L<]j&  
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国内汇票inland Bill orf21N+[  
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跟单汇票documentary bill CF>k_\/Bj  
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空头汇票accommodation bill hFuS>Hx  
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原始汇票original bill [ivz/r(Rj  
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改写||换新票据renewed bill cH'*J/  
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即期汇票sight bill||bill on demand }qT @.  
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…days after date||…days after date…日后付款 :+ @-F>Q  
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…months after date||…months after date…月后付款 l@4hBq  
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见票后…日付款…days after sight||…days sight u
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见票后…月付款…months after sight||…months sight +|r;
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同组票据set of bills 7<x0LW  
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单张汇票sola of exchange||sole of exchange 7!hL(k[  
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远期汇票usance bill||bill at usance ;5ugnVXu  
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长期汇票long bill Run)E*sf  
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短期汇票short bill xO9,,w47  
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逾期汇票overdue bill JVwYV5-O<0  
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宽限日期days of grace x^8xz5:O  
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电汇telegraphic transfer （T.T） ruS/Y
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） Au#(g uvm  
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押汇负责书||押汇保证书letter of hypothecation p+snBaAo}  
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副保||抵押品||付属担保物collateral security P-K\)65{Y  
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担保书trust receipt||letter of indemnity m0pa
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承兑||认付acceptance ZL#4X*zT  
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单张承兑general acceptance  v#IW;Rj8  
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有条件承兑qualified acceptance K*'(;1AiW  
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附条件认付conditional acceptance q!7z4Cn  
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部分认付partial acceptance   >sm< < gVb