[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。   1h.Ypzu  
会计报表statement of account sIx8,3`&y  
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往来帐目account current P=Au~2X  
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现在往来帐||存款额current accout >Ln/)j  
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销货帐account sales Vl91I+Ev  
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共同计算帐项joint account 2(_+PQ6C=  
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未决帐项outstanding account |AY`OVgcKD  
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贷方帐项credit account||creditor account K^H{B& b8  
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借方帐项debit account||debtor account b4l=Bg"  
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应付帐||应付未付帐account payable i{#5=np H  
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应收帐||应收未收帐account receivable p2v+sWO  
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新交易||新帐new account `v]|x,l+C  
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未决帐||老帐old account ?Ek 3<7d  
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现金帐cash account +pGkeZX  
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流水帐running account \!+sL JP  
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暂记帐||未定帐suspense account ;y"=3-=vM"  
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过期帐||延滞帐overdue account||pastdue account PRR]DEz  
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杂项帐户sundry account -y@# ^SrJ  
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详细帐单||明细表detail account =vd9mb-  
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呆帐bad account 6RA4@bIG  
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会计项目title of account |%V-|\GJ~j  
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会计薄||帐薄account-book |8DMj s()*  
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营业报告书||损益计算表account of budiness||business report bu}N{cW  
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借贷细帐||交验帐account rendered +!@@55I-  
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明细帐account stated 3 P)N,  
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与…银行开立一户头to open an account with AA&5wDMV>  
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与…银行建立交易to keep account with l-~ o&n  
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继续记帐to keep account W%&[gDp  
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与…有交易to have an account with E U# M.  
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作成会计帐||有往来帐项to make out an account with u/,n g&!  
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清算||清理债务to make up an account Gc1!
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清洁帐目||与…停止交易to close ones account with F?3zw4Vt~  
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结帐to close an account /,`40^U}  
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清理未付款to ask an account||to demand an account eGEeWJ}[$  
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结清差额to balance the account with D'UYHc{  
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清算to settle an account||to liquidate an account||to square an account xBevf&tP  
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审查帐目||监查帐目to audit an account cCWk^lF],  
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检查帐目to examine an account :}[RDF?  
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转入A的帐户to charge the amount to As account \y\@=j  
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以计帐方式付款to pay on account !}$,) ~<+H  
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代理某人||为某人on ones account||on account of one *^WY+DV  
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为自己计算||独立帐目on ones own account x*}*0).  
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由某人收益并负风险on ones account and risk||for ones account and risk ,FP<# 0F*a  
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由某人负担for ones account||for account of one qL 0{w7  
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按某人指示||列入某人帐户by order and for account of one z:
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列入5月份帐目for May account ^]A,Q%1q^  
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编入某中帐项下to pass to the account of||to place to the account of XzH"dDAVE  
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寄出清算书to send in an account||to send in render an account kbHfdA  
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支票薄cheque book UW?(-_8  
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支票陈票人cheque drawer 0qPbmLMK  
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持票人cheque holder ET[vJnReC  
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不记名支票cheque to bearer||bearer cheque Pgp`g.$<  
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记名支票||认人支票cheque to order ~g_]Sskf7  
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到期支票antedated cheque TcP (?v  
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未到期支票postdated cheque 9
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保付支票certified cheque x2M'!VK>n1  
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未获兑现支票，退票returned cheque a0]n>C`~  

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横线支票crossed cheque rpZ^R}B%*v  
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普通横线general crossing \en}8r9cy  
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特别横线special crossing X4D>  

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空白支票blank cheque r/32pY  
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失效支票，过期支票stale cheque ;Rz+4<  
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普通支票open cheque <H,q( :pM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L*rND15  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @Qlh  
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支票换现金||兑现to cash a cheque AB!
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清理票款to clear a cheque yc#0c[ZQu  
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保证兑现to certify a cheque Z'vic#  
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填写支票数额to fill up a cheque }.nHT 0l  
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支票上划线to cross a cheque /M}jF*5N  
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开发支票to make out a cheque q_h=O1W  
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签发支票，开立支票to draw a cheque||to issue a cheque lK}W%hzU  
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透支支票to overdraw a cheque z'FpP  
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背书支票to endorse a cheque j4!g&F _y  
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请付票款||清付票款to pay a cheque||to honour a cheque ([mC!d@a  
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支票退票to dishonour a cheque jjT|@
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拒付支票to refuse a cheque f  _ O  
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拒付支票to stop payment of a cheque %, U
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提示要求付款to present for payment SR+<v=i  
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见票即付持票人payable to bearer X-Yy1"6m1  
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支付指定人payable to order I3#h  
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已过期||无效out of date||stale 2l8TX#K  
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请给出票人R/D||refer to drawer h rksPK"s2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #S*@RKSE|7  
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文字与数字不一致words and figures differ ranlbxp2l  
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支票 o:.6{+|N  
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时间已过account closed 9rCvnP=  
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更改处应加盖印章alterations require initials q%RPAe  
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时间已过effects not cleared nJ ZQRRa:C  
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停止付款payment stopped bM9:h  
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支票毁损cheque mutilated V&j |St[  
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汇款||寄钱to remit||to send money .2si[:_(p  
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寄票供取款||支票支付to send a cheque for payment VgoN=S  
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寄款人a remitter Y?^1=9 ?6  
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收款人a remittee ~I+}u]J  
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国外汇票foreign Bill 8" x+^  
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国内汇票inland Bill B;ro(R  
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跟单汇票documentary bill #ilU(39e  
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空头汇票accommodation bill Sb9In_* 0  
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原始汇票original bill xyoh B#'W  
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改写||换新票据renewed bill ice7J2r_  
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即期汇票sight bill||bill on demand 7Y8B \B)w  
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…days after date||…days after date…日后付款 cI5*`LML1  
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…months after date||…months after date…月后付款 h-XMr_F  
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见票后…日付款…days after sight||…days sight 4b"%171  
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见票后…月付款…months after sight||…months sight (okCZ-_Jn  
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同组票据set of bills cI )X Xb4  
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单张汇票sola of exchange||sole of exchange s[yIvlHw`  
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远期汇票usance bill||bill at usance I5"ew=x#  
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长期汇票long bill XUD/\MoV  
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短期汇票short bill JJnZbJti  
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逾期汇票overdue bill q8:Z.<%8  
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宽限日期days of grace 9Z0(e!
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电汇telegraphic transfer （T.T） mMqT-jT  
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邮汇postal order||postal note （Am.）||post office order||money order ,jBd3GdlZ  
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本票promissory note （P/N） ]1 #&J(  
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押汇负责书||押汇保证书letter of hypothecation }DTpl?l  
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副保||抵押品||付属担保物collateral security \#5t%t
 
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担保书trust receipt||letter of indemnity \5^#5_<  
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承兑||认付acceptance g$~3@zD  
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单张承兑general acceptance PIo/|1  
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有条件承兑qualified acceptance gZgb-$b  
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附条件认付conditional acceptance k,M%/AXd  
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部分认付partial acceptance   Zo`'xg