[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。   |`2RShu  
会计报表statement of account WUe{vV#S'0  
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往来帐目account current 6$Xzpg(o  
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现在往来帐||存款额current accout eC
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销货帐account sales s^G.]%iU  
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共同计算帐项joint account #Yj1w  
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未决帐项outstanding account h,u,^ r  
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贷方帐项credit account||creditor account Ct<udO  
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借方帐项debit account||debtor account Y1W1=Uc uk  
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应付帐||应付未付帐account payable TTX5EDCrC  
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应收帐||应收未收帐account receivable $kdB |4C  
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新交易||新帐new account 5FPM`hLT  
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未决帐||老帐old account  twHVv  
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现金帐cash account Wq D4YGN  
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流水帐running account T[w]o}>cW  
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暂记帐||未定帐suspense account ONB{_X?  
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过期帐||延滞帐overdue account||pastdue account a_^\=&?'  
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杂项帐户sundry account X&.ArXn*  
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详细帐单||明细表detail account 8?B!2  
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呆帐bad account +B,}Qr  
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会计项目title of account :;%2BSgFU  
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会计薄||帐薄account-book >mbHy<<  
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营业报告书||损益计算表account of budiness||business report CCs%%U/=  
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借贷细帐||交验帐account rendered OR P\b  
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明细帐account stated 5ORo3T%  
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与…银行开立一户头to open an account with xWH.^o,"  
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与…银行建立交易to keep account with ~gJwW+  
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继续记帐to keep account ~Py`P'+  
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与…有交易to have an account with w?PkO p  
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作成会计帐||有往来帐项to make out an account with 8L=HW G!1  
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清算||清理债务to make up an account 1/B>XkCJ  
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清洁帐目||与…停止交易to close ones account with f3l&3hC  
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结帐to close an account f].h^~.q  
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清理未付款to ask an account||to demand an account D(op)]8  
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结清差额to balance the account with VOsRAn/N  
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清算to settle an account||to liquidate an account||to square an account un"Gozmt5  
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审查帐目||监查帐目to audit an account PCee<W_%YE  
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检查帐目to examine an account 6dr%;Wp  
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转入A的帐户to charge the amount to As account QD&`^(X1p  
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以计帐方式付款to pay on account Q~]uC2Mw  
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代理某人||为某人on ones account||on account of one vzAaxk%  
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为自己计算||独立帐目on ones own account SYJD?&C;  
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由某人收益并负风险on ones account and risk||for ones account and risk .o^l z 9:  
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由某人负担for ones account||for account of one 7M~K,E(7~  
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按某人指示||列入某人帐户by order and for account of one )F>#*P  
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列入5月份帐目for May account n0 {i&[I~+  
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编入某中帐项下to pass to the account of||to place to the account of sY Q
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寄出清算书to send in an account||to send in render an account 'G4ICtHQ  
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支票薄cheque book mxC;?s;~  
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支票陈票人cheque drawer ,m:.-iy?  
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持票人cheque holder +gtbcF@rx  
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不记名支票cheque to bearer||bearer cheque *zvx$
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记名支票||认人支票cheque to order g7`LEF <A  
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到期支票antedated cheque q ^N7I@Y  
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未到期支票postdated cheque @9RM9zK.q  
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保付支票certified cheque Z
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未获兑现支票，退票returned cheque  {Gk1vcq  
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横线支票crossed cheque _|I#{jK  
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普通横线general crossing \?k'4rH  
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特别横线special crossing `mJ6K&t$<  
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空白支票blank cheque v$wIm,j  
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失效支票，过期支票stale cheque #h ]g?*}OJ  
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普通支票open cheque })Vi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }|NCboM^_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5Yq@;e  
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支票换现金||兑现to cash a cheque /7^4O(iG  
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清理票款to clear a cheque ]&+s6{}  
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保证兑现to certify a cheque 'I6i,+D/q  
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填写支票数额to fill up a cheque $B5aje}i  
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支票上划线to cross a cheque j{+.tIzpq[  
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开发支票to make out a cheque =W!/Z%^*8  
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签发支票，开立支票to draw a cheque||to issue a cheque u <v7;dF|s  
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透支支票to overdraw a cheque mGg+.PFsM  
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背书支票to endorse a cheque Yufc{M00  
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请付票款||清付票款to pay a cheque||to honour a cheque aHK}sr,U  
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支票退票to dishonour a cheque v_GUNRs  
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拒付支票to refuse a cheque \ta?b!Y),?  
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拒付支票to stop payment of a cheque mrtb*7`$  
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提示要求付款to present for payment #Ki[$bS~6  
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见票即付持票人payable to bearer nUOz\y  
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支付指定人payable to order <frutU16\  
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已过期||无效out of date||stale a<bwzX|.  
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请给出票人R/D||refer to drawer VRB;$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *V
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文字与数字不一致words and figures differ h M@>q&q_  
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支票 P+/e2Y  
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时间已过account closed ;u)I\3`*!  
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更改处应加盖印章alterations require initials cyz3,3\e  
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时间已过effects not cleared 8bld3p"^  
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停止付款payment stopped r_A$DaC]  
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支票毁损cheque mutilated Z4ImV~m  
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汇款||寄钱to remit||to send money  t"oeQ*d%  
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寄票供取款||支票支付to send a cheque for payment /cP"h!P}~~  
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寄款人a remitter pTLCWbF?  
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收款人a remittee
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国外汇票foreign Bill .HABNPNg(  
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国内汇票inland Bill \YrUe1  
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跟单汇票documentary bill X|]AT9W  
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空头汇票accommodation bill ?(_08O  
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原始汇票original bill 44j*KsBf  
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改写||换新票据renewed bill {Ou1KDy#)  
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即期汇票sight bill||bill on demand =~LJ3sIX  
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…days after date||…days after date…日后付款 lNO;O}8  
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…months after date||…months after date…月后付款 A?OQE9'  
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见票后…日付款…days after sight||…days sight {Qj~M <@3  
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见票后…月付款…months after sight||…months sight %^6F_F_jS  
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同组票据set of bills ;8 lfOMf  
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单张汇票sola of exchange||sole of exchange sNFlKQ8)Q  
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远期汇票usance bill||bill at usance ~pky@O#b  
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长期汇票long bill >y+B  
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短期汇票short bill ZWm6eD  
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逾期汇票overdue bill l;E(I_ i)  
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宽限日期days of grace #Bw0,\  
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电汇telegraphic transfer （T.T） =-Ck4e *T  
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邮汇postal order||postal note （Am.）||post office order||money order 7uk[Oy<_  
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本票promissory note （P/N） D)}v@je"yP  
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押汇负责书||押汇保证书letter of hypothecation ?&uu[y  
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副保||抵押品||付属担保物collateral security \}G^\p6?M  
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担保书trust receipt||letter of indemnity A?0Nm{O;3v  
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承兑||认付acceptance Kf
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单张承兑general acceptance 6E}qL8'5x  
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有条件承兑qualified acceptance N)Z?Z+} h  
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附条件认付conditional acceptance -%4,@ x`  
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部分认付partial acceptance   lUMdrt0@z