[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。   ]:et~pfW  
会计报表statement of account }
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往来帐目account current 9":2"<'+  
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现在往来帐||存款额current accout 1;Xgc@  
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销货帐account sales <&U!N'CE  
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共同计算帐项joint account wL2XNdo}<  
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未决帐项outstanding account q#vlBL  
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贷方帐项credit account||creditor account 5@P-g  
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借方帐项debit account||debtor account  (M`|'o!  
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应付帐||应付未付帐account payable FT/amCRyT  
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应收帐||应收未收帐account receivable FFe)e>bH  
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新交易||新帐new account @ls.&BHUP  
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未决帐||老帐old account @GGccF  
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现金帐cash account k'+}9
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流水帐running account _!AJiP3!)4  
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暂记帐||未定帐suspense account .nZ3kT`  
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过期帐||延滞帐overdue account||pastdue account +?d}7zh  
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杂项帐户sundry account /EFq#+6  
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详细帐单||明细表detail account d6.}.*7Whc  
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呆帐bad account 9]$`)wZ  
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会计项目title of account B\_[R'Pf&  
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会计薄||帐薄account-book QIAR  
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营业报告书||损益计算表account of budiness||business report #T%zfcUj  
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借贷细帐||交验帐account rendered 4lz{G*u  
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明细帐account stated
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与…银行开立一户头to open an account with 1xTTJyoq  
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与…银行建立交易to keep account with =kFuJ x)f  
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继续记帐to keep account j>!sN`dBj  
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与…有交易to have an account with afm_Rrg[  
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作成会计帐||有往来帐项to make out an account with  :]c=pH  
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清算||清理债务to make up an account }m_t$aaUc1  
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清洁帐目||与…停止交易to close ones account with rzV"Dm$'  
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结帐to close an account kfCKhx   
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清理未付款to ask an account||to demand an account -S$$/sR  
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结清差额to balance the account with k7T alR  
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清算to settle an account||to liquidate an account||to square an account .,mM%w,^O  
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审查帐目||监查帐目to audit an account [&daG:  
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检查帐目to examine an account :#SNpn=@  
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转入A的帐户to charge the amount to As account ,'_(DJX  
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以计帐方式付款to pay on account _BwKY#09Zp  
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代理某人||为某人on ones account||on account of one LE|<O  
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为自己计算||独立帐目on ones own account ucM.Ro=@  
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由某人收益并负风险on ones account and risk||for ones account and risk cz>mhD  
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由某人负担for ones account||for account of one (HJ$lxk<2h  
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按某人指示||列入某人帐户by order and for account of one N"~ qoJO  
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列入5月份帐目for May account _<2
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编入某中帐项下to pass to the account of||to place to the account of KcnjF^k  
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寄出清算书to send in an account||to send in render an account \H[Yyp4  
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支票陈票人cheque drawer +9jivOmK  
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持票人cheque holder ,A?{~?u.  
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不记名支票cheque to bearer||bearer cheque U(!?d ]en  
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记名支票||认人支票cheque to order d&?F#$>7|  
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到期支票antedated cheque xmO
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未到期支票postdated cheque >ks3WMm  
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保付支票certified cheque N7a[B>+`  
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未获兑现支票，退票returned cheque +hZ] B<$  
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横线支票crossed cheque KoFv0~8Q  
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普通横线general crossing ,Io0ZE>`V  
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特别横线special crossing 1R*1BStc  
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空白支票blank cheque &:-GI)[o  
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失效支票，过期支票stale cheque n<=y"*  
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普通支票open cheque uQO(?nCi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SlR7h$r'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w{RNv%hJ$=  
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支票换现金||兑现to cash a cheque ;O Q#@|D  
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清理票款to clear a cheque h<+PP]l=  
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保证兑现to certify a cheque LZgwIMd  
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填写支票数额to fill up a cheque #9URVq,  
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支票上划线to cross a cheque 7qCJ]% )b6  
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开发支票to make out a cheque x. jYip  
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签发支票，开立支票to draw a cheque||to issue a cheque Z"teZ0H  
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透支支票to overdraw a cheque WZ-4^WM=!  
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背书支票to endorse a cheque g=8|z#S  
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请付票款||清付票款to pay a cheque||to honour a cheque y9
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支票退票to dishonour a cheque T U"K#V&u  
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拒付支票to refuse a cheque ?{ 8sT-Z-L  
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拒付支票to stop payment of a cheque `Yo-5h  
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提示要求付款to present for payment _D7HQ  
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见票即付持票人payable to bearer (dO'_s&M]/  
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支付指定人payable to order ^t/'dfF  
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已过期||无效out of date||stale OI]K_ m3  
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请给出票人R/D||refer to drawer 4}r\E,`*X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0^)8*O9$  
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文字与数字不一致words and figures differ E |GK3/  
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支票 |Ad6~E+aL-  
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时间已过account closed jV|$? Rcl%  
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时间已过effects not cleared W:+2We@  
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停止付款payment stopped tE9_dR^K  
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支票毁损cheque mutilated G(|(y=ck  
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汇款||寄钱to remit||to send money SFk 11  
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寄票供取款||支票支付to send a cheque for payment sWZtbW;)  
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寄款人a remitter >s 8:1l  
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收款人a remittee @|  UIV  
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国外汇票foreign Bill f{ 4G  
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国内汇票inland Bill tU2toV  
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跟单汇票documentary bill ^B6i6]Pd=9  
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空头汇票accommodation bill xdBZ ^Q  
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原始汇票original bill 0qd;'r<  
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改写||换新票据renewed bill ZYD88kQ  
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即期汇票sight bill||bill on demand s$\8)V52  
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…days after date||…days after date…日后付款 I/b8  
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…months after date||…months after date…月后付款 w{O3P"N2  
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见票后…日付款…days after sight||…days sight g*c\'~f;  
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见票后…月付款…months after sight||…months sight (*WZsfk>/<  
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同组票据set of bills {2clOUi  
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单张汇票sola of exchange||sole of exchange 1Da [!^u,D  
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远期汇票usance bill||bill at usance Yg,lJ!q  
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长期汇票long bill UpseU8Wo  
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短期汇票short bill *`pBQZn05O  
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逾期汇票overdue bill RkP|_Bf8)  
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宽限日期days of grace 9.#R?YP$  
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电汇telegraphic transfer （T.T） )0d".Q|v4  
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邮汇postal order||postal note （Am.）||post office order||money order [Q_|6Di  
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本票promissory note （P/N） j?hyN@ns  
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押汇负责书||押汇保证书letter of hypothecation xQ 3u  
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副保||抵押品||付属担保物collateral security vS__*}^   
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担保书trust receipt||letter of indemnity }4]x "DfIg  
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承兑||认付acceptance pytfsVM  
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单张承兑general acceptance Nh/ArugP5P  
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有条件承兑qualified acceptance ]JuB6o_L  
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附条件认付conditional acceptance NVZNQ{  
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部分认付partial acceptance   ~M1%,]