[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。   a%7%NN*i  
会计报表statement of account j2=jD G  
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往来帐目account current &#w] 2~|  
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现在往来帐||存款额current accout |t!kD(~r  
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销货帐account sales jL6u#0  
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共同计算帐项joint account 4T{+R{_Y1  
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未决帐项outstanding account ~kD/dXt  
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贷方帐项credit account||creditor account ?nn`ud?f  
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借方帐项debit account||debtor account N)RyRR.x1.  
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应付帐||应付未付帐account payable o )G'._  
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应收帐||应收未收帐account receivable 1`^l8V(  
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新交易||新帐new account j&6,%s-M`a  
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未决帐||老帐old account 9z$]hl  
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现金帐cash account HgvgO\`]  
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流水帐running account Dd-
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暂记帐||未定帐suspense account ;5:g%Dt  
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过期帐||延滞帐overdue account||pastdue account 'b:e`2fl  
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杂项帐户sundry account l TY%,s  
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详细帐单||明细表detail account '%_1eaH  
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呆帐bad account WMnR+?q  
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会计项目title of account ?v-IN  
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会计薄||帐薄account-book jCDZ$W89  
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营业报告书||损益计算表account of budiness||business report |:$D[=  
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借贷细帐||交验帐account rendered m^rgzx19?  
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明细帐account stated 0L"CM?C  

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与…银行开立一户头to open an account with x|i"x+o  
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与…银行建立交易to keep account with Ug_5INK  
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继续记帐to keep account Y^m2ealC  
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与…有交易to have an account with jLX{$,  
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作成会计帐||有往来帐项to make out an account with s,m+q)  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with Os^sOOSY  
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结帐to close an account V#[I/D  
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清理未付款to ask an account||to demand an account ;l> xXSB7$  
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结清差额to balance the account with Be}e%Rk  
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清算to settle an account||to liquidate an account||to square an account )#k*K
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审查帐目||监查帐目to audit an account 'E
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检查帐目to examine an account D}'g4Ag  
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转入A的帐户to charge the amount to As account -/|O*oZ  
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以计帐方式付款to pay on account jC+>^=J(  
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代理某人||为某人on ones account||on account of one {Uxah  
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为自己计算||独立帐目on ones own account `q* 0^}  
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由某人收益并负风险on ones account and risk||for ones account and risk /]%,C  
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由某人负担for ones account||for account of one HRIf)n&~f  
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按某人指示||列入某人帐户by order and for account of one qY\zZ  
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列入5月份帐目for May account &:=   
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编入某中帐项下to pass to the account of||to place to the account of ac>}$Uw)  
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寄出清算书to send in an account||to send in render an account ]Vhhx`0  
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支票薄cheque book L`FsK64@  
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支票陈票人cheque drawer v}A] R9TY  
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持票人cheque holder Wd$N[|  
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不记名支票cheque to bearer||bearer cheque G39H@@ *O0  
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记名支票||认人支票cheque to order %r6LU<;1@  
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到期支票antedated cheque o"[P++qd  
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未到期支票postdated cheque @^Mn PM  
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保付支票certified cheque Q9K Gf;  
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未获兑现支票，退票returned cheque )_+"  
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横线支票crossed cheque |:!#kA  
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普通横线general crossing _<;#=l  
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特别横线special crossing %Tsefs?_  
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空白支票blank cheque =Z#tZ{"  
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失效支票，过期支票stale cheque 2yq.<Wz<  
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普通支票open cheque 2#/ KS^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _nx|ZJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i;|%hDNWA  
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支票换现金||兑现to cash a cheque r`<evwIe  
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清理票款to clear a cheque ;"Ot\:0  
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保证兑现to certify a cheque HNh=ig
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填写支票数额to fill up a cheque ;U7\pc;S  
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支票上划线to cross a cheque >_F&oA#  
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开发支票to make out a cheque $%t{O[ (  
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签发支票，开立支票to draw a cheque||to issue a cheque E'r* g{,  
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透支支票to overdraw a cheque )>[(HxvfJU  
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背书支票to endorse a cheque huq6rA/i  
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请付票款||清付票款to pay a cheque||to honour a cheque A?7%q^; E  
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支票退票to dishonour a cheque 
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拒付支票to refuse a cheque '<}7bw}+c  
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拒付支票to stop payment of a cheque .i. |wY  
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提示要求付款to present for payment ! \gRXP}  
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见票即付持票人payable to bearer rxz3Mqg  
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支付指定人payable to order sEj:%`l|  
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已过期||无效out of date||stale 1uH\Bn]p?  
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请给出票人R/D||refer to drawer B`WfJ2*2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,,Db:4qfjD  
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文字与数字不一致words and figures differ E:o:)h?$  
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支票 p}.b#{HJ  
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时间已过account closed V*m)h  
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更改处应加盖印章alterations require initials 2(rZ@Wl  
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时间已过effects not cleared b mm@oi  
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停止付款payment stopped &KvevPF  
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支票毁损cheque mutilated u20b+c4  
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汇款||寄钱to remit||to send money X@:fW @  
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寄票供取款||支票支付to send a cheque for payment } >w  
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寄款人a remitter lp}WBd+  
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收款人a remittee 7L+X\oaB  
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国外汇票foreign Bill n2{{
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国内汇票inland Bill {g- DM}q  
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跟单汇票documentary bill [/Z'OV"tU
 
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空头汇票accommodation bill dT)KvqX  
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原始汇票original bill PS (j)I3  
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改写||换新票据renewed bill 06^1#M$'  
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即期汇票sight bill||bill on demand 8q [ c  
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…days after date||…days after date…日后付款 ;hA7<loY  
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…months after date||…months after date…月后付款 >I& jurU#  
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见票后…日付款…days after sight||…days sight pTALhj#,  
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见票后…月付款…months after sight||…months sight VL7S7pb_  
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同组票据set of bills M7DLs;sD  
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单张汇票sola of exchange||sole of exchange N<06sRg#  
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远期汇票usance bill||bill at usance gr>o E#7  
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长期汇票long bill nU&NopD+*G  
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短期汇票short bill nuSN)}b<Q  
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逾期汇票overdue bill c6,s+^^  
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宽限日期days of grace ACigeK^C}E  
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电汇telegraphic transfer （T.T） y9C;T(oi;  
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邮汇postal order||postal note （Am.）||post office order||money order f]tv`<Q7  
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本票promissory note （P/N） sI&i{D  
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押汇负责书||押汇保证书letter of hypothecation I@0z/4H ``  
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副保||抵押品||付属担保物collateral security w9RF2J  
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担保书trust receipt||letter of indemnity {=UFk-$=  
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承兑||认付acceptance b4>``n  
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单张承兑general acceptance 'lJEHz\  
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有条件承兑qualified acceptance #6Jc}g<?g  
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附条件认付conditional acceptance 8b|OXWl  
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部分认付partial acceptance   L7'% ;?Z