[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。   =1k%T{>  
会计报表statement of account }]#z0'Aqsu  
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往来帐目account current Uf|uFGb  
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现在往来帐||存款额current accout _!VtM#G[  
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销货帐account sales UmvnVmnv  
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共同计算帐项joint account d=meh4Y  
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未决帐项outstanding account @87Y/_l  
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贷方帐项credit account||creditor account &tvtL  
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借方帐项debit account||debtor account b9#(I~}  
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应付帐||应付未付帐account payable ']>9/r#  
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应收帐||应收未收帐account receivable Zf X$q\7  
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新交易||新帐new account Y2XxfZj  
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未决帐||老帐old account EpNN!s=Q  
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现金帐cash account HV)aVkr/&  

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流水帐running account h2T\%V_j  
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暂记帐||未定帐suspense account {pH#zs4Y  
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过期帐||延滞帐overdue account||pastdue account B7[d^Y60B  
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杂项帐户sundry account ih/E,B"  
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详细帐单||明细表detail account r9&m^,U  
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呆帐bad account :K]7(y7>  

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会计项目title of account eIalcBY  
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会计薄||帐薄account-book #DFi-o&-  
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营业报告书||损益计算表account of budiness||business report 8]&:'  
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借贷细帐||交验帐account rendered 8^ f:-5  
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明细帐account stated }p
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与…银行开立一户头to open an account with g) u%?T  
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与…银行建立交易to keep account with 0W*{ 1W  
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继续记帐to keep account Uv *Aa7M  
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与…有交易to have an account with oM~y8O  
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作成会计帐||有往来帐项to make out an account with #%p44% W  
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清算||清理债务to make up an account C!5A,|DX  
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清洁帐目||与…停止交易to close ones account with Ocx"s\q(  
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结帐to close an account c
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清理未付款to ask an account||to demand an account J2W-l{`r<  
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结清差额to balance the account with 9b+jT{Tg  
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清算to settle an account||to liquidate an account||to square an account r<+C,h;aww  
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审查帐目||监查帐目to audit an account wX"hUu  
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检查帐目to examine an account "<ZV'z  

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转入A的帐户to charge the amount to As account `>:5[Y  
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以计帐方式付款to pay on account Js,!G  
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代理某人||为某人on ones account||on account of one 0WUBj:@g  
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为自己计算||独立帐目on ones own account Lzh8-d=HQ  
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由某人收益并负风险on ones account and risk||for ones account and risk @j46Ig4
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由某人负担for ones account||for account of one PF{uaKWk  
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按某人指示||列入某人帐户by order and for account of one gQ+]N*.  
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列入5月份帐目for May account Ebnb-Lze,  
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编入某中帐项下to pass to the account of||to place to the account of I5Vn#_q+b  
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寄出清算书to send in an account||to send in render an account )@g[aRFa  
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支票薄cheque book /Ew()>Y  
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支票陈票人cheque drawer _}l(i1o,/  
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持票人cheque holder Etz#+R&*  
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不记名支票cheque to bearer||bearer cheque  ?8>a;0  
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记名支票||认人支票cheque to order x ytrd.  
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到期支票antedated cheque j*%#~UFw  
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未到期支票postdated cheque 9{pT)(Wnb  
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保付支票certified cheque >tg)F|@  
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未获兑现支票，退票returned cheque t>[QW`EeP  
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横线支票crossed cheque Y.m1d?H 1  
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普通横线general crossing c)EYXo  
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特别横线special crossing IADSWzQ@  
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空白支票blank cheque ra~=i|s  
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失效支票，过期支票stale cheque 4~ x>]  
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普通支票open cheque F=F84_+K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount | .+P ;g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \J:+Wl.9A  
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支票换现金||兑现to cash a cheque Gza=
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清理票款to clear a cheque :V(C+bm *  
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保证兑现to certify a cheque Xau%v5r  
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填写支票数额to fill up a cheque @+;.W>^h  
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支票上划线to cross a cheque FqyxvL.  
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开发支票to make out a cheque 9ad`q+kY  
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签发支票，开立支票to draw a cheque||to issue a cheque .LAB8bg  
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透支支票to overdraw a cheque 7 @\i5  
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背书支票to endorse a cheque N/>:})dav  
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请付票款||清付票款to pay a cheque||to honour a cheque WBKf)A^S  
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支票退票to dishonour a cheque )Q9Qo)D T  
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拒付支票to refuse a cheque XFTqt]
 
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拒付支票to stop payment of a cheque w\[l4|g`  
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提示要求付款to present for payment XR VZU~ZV  
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见票即付持票人payable to bearer ]Ndy12,M  
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支付指定人payable to order 1mHS -oI9J  
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已过期||无效out of date||stale An}RD73!w  
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请给出票人R/D||refer to drawer QiA}0q3]0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s[eSPSFZ  
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文字与数字不一致words and figures differ A* :|d~  
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支票 
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时间已过account closed atd;)o0*0  
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更改处应加盖印章alterations require initials &'zc2  
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时间已过effects not cleared }^Sk.:;n3  
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停止付款payment stopped 78*8-  
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支票毁损cheque mutilated UpD4'!<buV  
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汇款||寄钱to remit||to send money  ["Jt2  
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寄票供取款||支票支付to send a cheque for payment n\4sNoFI  
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寄款人a remitter vj<JjGP  
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收款人a remittee ca$K
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国外汇票foreign Bill +C[%^
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国内汇票inland Bill -xU4s  
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跟单汇票documentary bill ksli-Px  
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空头汇票accommodation bill (%iCP/E3  
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原始汇票original bill Gmh6|Dsg  
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改写||换新票据renewed bill 6^"Spf]  
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即期汇票sight bill||bill on demand 3etW4  
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…days after date||…days after date…日后付款 #w#: f  
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…months after date||…months after date…月后付款 h7F5-~SpD  
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见票后…日付款…days after sight||…days sight FkY <I]F  
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见票后…月付款…months after sight||…months sight )TzQ8YpO}  
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同组票据set of bills Ni-@El99  
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单张汇票sola of exchange||sole of exchange \*5${[  
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远期汇票usance bill||bill at usance Y2Y)|<FH  
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长期汇票long bill ![9umsx  
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短期汇票short bill cZlDdr%  
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逾期汇票overdue bill ?Es(pwJB  
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宽限日期days of grace @p ZjJ<9QM  
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电汇telegraphic transfer （T.T） _kXq0~  
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邮汇postal order||postal note （Am.）||post office order||money order <sli!r
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本票promissory note （P/N） T7
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押汇负责书||押汇保证书letter of hypothecation MUn(ZnQy|  
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副保||抵押品||付属担保物collateral security Yhte&,D"  
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担保书trust receipt||letter of indemnity dVe,;?+A  
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承兑||认付acceptance * o{7 a$V  
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单张承兑general acceptance ZeLed[J^xJ  
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有条件承兑qualified acceptance '^)}"sZ@G  
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附条件认付conditional acceptance YS:p(jtd  
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部分认付partial acceptance   R.!.7dO