[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。   no_(J>p^&  
会计报表statement of account |> mx*G  
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往来帐目account current rv/O^aL`Y  
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现在往来帐||存款额current accout P{qi>FJqe  
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销货帐account sales 1t"  
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共同计算帐项joint account C(( 7  

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未决帐项outstanding account _=ani9E]uF  
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贷方帐项credit account||creditor account l(;~9u0sa  
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借方帐项debit account||debtor account  WW5AD$P*  
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应付帐||应付未付帐account payable PGTi-o}  
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应收帐||应收未收帐account receivable cuenDw=e
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新交易||新帐new account #=~n>qn]  
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未决帐||老帐old account ZH]n&%@j  
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现金帐cash account /yRP>CX~  
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流水帐running account {(o$? =  
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暂记帐||未定帐suspense account Bismd21F6=  
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过期帐||延滞帐overdue account||pastdue account GR@jn]50  
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杂项帐户sundry account Yo`#G-]  
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详细帐单||明细表detail account rlQ4+~  
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呆帐bad account 4g^nhJP$  
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会计项目title of account _*(n2' 2B  
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会计薄||帐薄account-book @@&([f  
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营业报告书||损益计算表account of budiness||business report %hEhZW{:  
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借贷细帐||交验帐account rendered
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明细帐account stated JYE[ 1M  
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与…银行开立一户头to open an account with d&z^u.SY  
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与…银行建立交易to keep account with t%xD epFQ  
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继续记帐to keep account U{^~X_?  
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与…有交易to have an account with L=Pz0  
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作成会计帐||有往来帐项to make out an account with :Adx7!6  
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清算||清理债务to make up an account D^R=  
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清洁帐目||与…停止交易to close ones account with `^mPq?f  
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结帐to close an account =th(Hdk17  
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清理未付款to ask an account||to demand an account Y?1 3_~ K  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account 7W{xK'|]  
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审查帐目||监查帐目to audit an account K`BNSdEN>  
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检查帐目to examine an account `|t X[':  
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转入A的帐户to charge the amount to As account  AU3Ou5  
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以计帐方式付款to pay on account aMUy^
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代理某人||为某人on ones account||on account of one j.'Rm%@u  
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为自己计算||独立帐目on ones own account B/iRR2h  
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由某人收益并负风险on ones account and risk||for ones account and risk SP&Y|I$:  
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由某人负担for ones account||for account of one g^CAT1}  
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按某人指示||列入某人帐户by order and for account of one B\/"$"
 
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列入5月份帐目for May account Kb<^Wdy4T  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account rm-6Az V  
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支票薄cheque book :6,qp?/  
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支票陈票人cheque drawer *ybwlLg  
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持票人cheque holder m &U $V  
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不记名支票cheque to bearer||bearer cheque `7;I*|  
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记名支票||认人支票cheque to order O_PKS$sz{  
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到期支票antedated cheque c'9-SY1'~  
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未到期支票postdated cheque b,?@_*qv+  
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保付支票certified cheque nDR)UR  
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未获兑现支票，退票returned cheque #+1*g4m~B  
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横线支票crossed cheque ;rSpM  
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普通横线general crossing =
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特别横线special crossing AZmA Bl  
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空白支票blank cheque -U6" Ce  
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失效支票，过期支票stale cheque !aSu;Ln  
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普通支票open cheque N'L3Oa\%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0Hz*L,Bh4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *D: wwJ  
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支票换现金||兑现to cash a cheque fJ[(zjk  
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清理票款to clear a cheque Lb GyD;#_  
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保证兑现to certify a cheque anj*a<C<  
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填写支票数额to fill up a cheque K!q:A+]  
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支票上划线to cross a cheque >$]SYF29  
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开发支票to make out a cheque 2}P<}-?6  
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签发支票，开立支票to draw a cheque||to issue a cheque Zy2@1-z6  
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透支支票to overdraw a cheque v4}kmH1  
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背书支票to endorse a cheque pQaP9Y{OK  
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请付票款||清付票款to pay a cheque||to honour a cheque Hh=D:kE  
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支票退票to dishonour a cheque ]*+ozAG4  
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拒付支票to refuse a cheque ?U]/4]  
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拒付支票to stop payment of a cheque 4*9y4"  
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提示要求付款to present for payment j;fmmV@  
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见票即付持票人payable to bearer 5gWn{[[e)y  
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支付指定人payable to order ~SkdP7 )  
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已过期||无效out of date||stale ?\:ysTVu  
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请给出票人R/D||refer to drawer HUurDgRi]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +`Bm  
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文字与数字不一致words and figures differ 0V*L",9M  
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支票 ]SpUD  
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时间已过account closed pdsjX)O+f  
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更改处应加盖印章alterations require initials 5n zkZw  
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时间已过effects not cleared S'vi +_  
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停止付款payment stopped 9}t2OJS*h"  
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支票毁损cheque mutilated IZe
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汇款||寄钱to remit||to send money  {[o=df/  
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寄票供取款||支票支付to send a cheque for payment K=VYRY  
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寄款人a remitter ^,'!j/w5  
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收款人a remittee AM*V4}s*9k  
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国外汇票foreign Bill YY{S0jnhF  
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国内汇票inland Bill JadXdK=gE  
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跟单汇票documentary bill "zL<:TQ"  
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空头汇票accommodation bill 7q q}wR]]  
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原始汇票original bill ^aN;M\  
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改写||换新票据renewed bill SaMg)s~B  
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即期汇票sight bill||bill on demand ir-srVoXy  
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…days after date||…days after date…日后付款 i]a 5cn  
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…months after date||…months after date…月后付款 \"{+J  
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见票后…日付款…days after sight||…days sight w,> ceu/  
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见票后…月付款…months after sight||…months sight |jH- bm  
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同组票据set of bills C;];4[XR  
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单张汇票sola of exchange||sole of exchange 3Cmbt_WV  
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远期汇票usance bill||bill at usance @(M-ZO!D  
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长期汇票long bill 9z6-HZG'~<  
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短期汇票short bill /I}#0}  
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逾期汇票overdue bill FFX-kS  
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宽限日期days of grace p)v|t/7  
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电汇telegraphic transfer （T.T） Yw @)0%G  
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邮汇postal order||postal note （Am.）||post office order||money order -!i1xR(;h  
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本票promissory note （P/N） /2z, ?,jL  
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押汇负责书||押汇保证书letter of hypothecation `R[cM;c2  
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副保||抵押品||付属担保物collateral security h;" 9.  
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担保书trust receipt||letter of indemnity xs#g  
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承兑||认付acceptance E;v#'  
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单张承兑general acceptance 1N\/61+aA  
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有条件承兑qualified acceptance ZZ'5BfI"I%  
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附条件认付conditional acceptance #hMS?F|  
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部分认付partial acceptance   j!c~%hP