[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。   4k=LVu]Kcr  
会计报表statement of account 6vebGf  
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往来帐目account current 0D^c4[Y'l  
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现在往来帐||存款额current accout 5?C) v}w+  
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销货帐account sales A$X
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共同计算帐项joint account Vi\kB
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未决帐项outstanding account qZDP-  
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贷方帐项credit account||creditor account $ 2PpG|q  
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借方帐项debit account||debtor account o_&*?k*  
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应付帐||应付未付帐account payable n~G-X  
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应收帐||应收未收帐account receivable i[a1ij=  
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新交易||新帐new account ok<!/"RX$  
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未决帐||老帐old account FW--|X]8  
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现金帐cash account rk .tLk  
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流水帐running account c6f[^Q%#j  
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暂记帐||未定帐suspense account |\_d^U&`  
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过期帐||延滞帐overdue account||pastdue account Y
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杂项帐户sundry account ~k[q:$T  
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详细帐单||明细表detail account f+iM_MI  
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呆帐bad account huw|J<$  
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会计项目title of account A,'JmF$d  
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会计薄||帐薄account-book u#uT|a.  
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营业报告书||损益计算表account of budiness||business report [
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借贷细帐||交验帐account rendered
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明细帐account stated H6I]GcZ$  
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与…银行开立一户头to open an account with :xz,PeXo7  
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与…银行建立交易to keep account with [^4)3cj7}  
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继续记帐to keep account wQV[ZfU^h  
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与…有交易to have an account with vL,:Yn@b  
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作成会计帐||有往来帐项to make out an account with g*& |Eq/  
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清算||清理债务to make up an account wG\ +C'&~  
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清洁帐目||与…停止交易to close ones account with |\W9$V  
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结帐to close an account (WISf}[l;  
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清理未付款to ask an account||to demand an account >&z=ktB  
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结清差额to balance the account with }CCTz0[D"  
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清算to settle an account||to liquidate an account||to square an account H`:2J8   
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审查帐目||监查帐目to audit an account 5>e
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检查帐目to examine an account wIbxnn  
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转入A的帐户to charge the amount to As account D
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以计帐方式付款to pay on account xRI7_8Jpyn  
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代理某人||为某人on ones account||on account of one RI[=N:C^  
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为自己计算||独立帐目on ones own account U{JD\G8m  
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由某人收益并负风险on ones account and risk||for ones account and risk w1&\heSQ  
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由某人负担for ones account||for account of one j TyR+#Wn  
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按某人指示||列入某人帐户by order and for account of one ]VkM)< +  
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列入5月份帐目for May account yd|roG/  
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编入某中帐项下to pass to the account of||to place to the account of 44x+2@&1  
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寄出清算书to send in an account||to send in render an account RDSkFK( D  
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支票薄cheque book B4Fuvi  
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支票陈票人cheque drawer euyd(y$'k  
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持票人cheque holder Pxvf"SXX  
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不记名支票cheque to bearer||bearer cheque 'n
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记名支票||认人支票cheque to order 8-PHW,1@a3  
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到期支票antedated cheque &e6!/y&  
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未到期支票postdated cheque $3=S\jyfK  
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保付支票certified cheque ='t}d>l  
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未获兑现支票，退票returned cheque >/4N:=.h  
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横线支票crossed cheque Gsu?m  
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普通横线general crossing aH?+^f"D  
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特别横线special crossing @h9QfJ_f  
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空白支票blank cheque 2FcNzAaV  
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失效支票，过期支票stale cheque A5T&i]  
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普通支票open cheque "~ mY4WVG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HbRv U}C1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges guG&3{&\s  
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支票换现金||兑现to cash a cheque {_mVf FG  
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清理票款to clear a cheque dVUe!S`  
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保证兑现to certify a cheque >(-A"jf  
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填写支票数额to fill up a cheque 9GRQ^E  
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支票上划线to cross a cheque Ta[\BWR2  
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开发支票to make out a cheque M!kSt1  
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签发支票，开立支票to draw a cheque||to issue a cheque |Iwglb!k  
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透支支票to overdraw a cheque ^vPsp?  
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背书支票to endorse a cheque j!w{  
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请付票款||清付票款to pay a cheque||to honour a cheque n0!2-Q5U)h  
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支票退票to dishonour a cheque ^;'8yE/  
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拒付支票to refuse a cheque 'Y#'ozSQv  
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拒付支票to stop payment of a cheque /IG{j}  
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提示要求付款to present for payment |$b8(g$s)  
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见票即付持票人payable to bearer IJ&Lk=2E]  
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支付指定人payable to order = V2Rq(jH  
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已过期||无效out of date||stale 7;o:r$08&}  
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请给出票人R/D||refer to drawer b9RHsr]
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aWIkp5BFj  
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文字与数字不一致words and figures differ ()IZ7#kL?  
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支票 Vml 6\X  
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时间已过account closed U-9Aq  
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更改处应加盖印章alterations require initials M5ZH 6X@5  
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时间已过effects not cleared Y7.+ Ma#|  
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停止付款payment stopped %xlpOR4  
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支票毁损cheque mutilated v:P]o9Oj8  
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汇款||寄钱to remit||to send money 7HDc]&z  
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寄票供取款||支票支付to send a cheque for payment 09-8Xzz  
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寄款人a remitter e"t0 rScA  
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收款人a remittee 2T& MVl!%  
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国外汇票foreign Bill SUc%dpXZa  
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国内汇票inland Bill XGB\rfvS  
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跟单汇票documentary bill ^cYB.oeu  
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空头汇票accommodation bill Z\nDR
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原始汇票original bill |T|m5V'l  
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改写||换新票据renewed bill ZM.'W}J{*  
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即期汇票sight bill||bill on demand +HS]kFH  
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…days after date||…days after date…日后付款 7_I83$
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…months after date||…months after date…月后付款 Y*NzY*V\  
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见票后…日付款…days after sight||…days sight \l59/ZFan  
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见票后…月付款…months after sight||…months sight ]*=4>(F[  
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同组票据set of bills CYaN;HV@_  
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单张汇票sola of exchange||sole of exchange -Uo11'{  
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远期汇票usance bill||bill at usance ~+Gh{,f  
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长期汇票long bill 27SHj9I  
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短期汇票short bill 0-Mzb{n5  
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逾期汇票overdue bill &aRL}#U  
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宽限日期days of grace 1B;2 ~2X  
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电汇telegraphic transfer （T.T） pAy4%|(  
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邮汇postal order||postal note （Am.）||post office order||money order `DYhGk  
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本票promissory note （P/N） G&*P*f1S  
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押汇负责书||押汇保证书letter of hypothecation 1/97_:M0~F  
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副保||抵押品||付属担保物collateral security ^C'S-2nGH  
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担保书trust receipt||letter of indemnity ga +, P  
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承兑||认付acceptance V}s/knd
 
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单张承兑general acceptance HA0!>_I dC  
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有条件承兑qualified acceptance bN_e~z  
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附条件认付conditional acceptance MZt#T+b  
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部分认付partial acceptance   0 PYYG