[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。   zA$k0p  
会计报表statement of account l^|UCgRn  
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往来帐目account current CjlKMbnBH  
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现在往来帐||存款额current accout 5Yl<h)1  
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销货帐account sales H *[_cqnv  
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共同计算帐项joint account &;D8]7d
 
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未决帐项outstanding account 7g %E`3)"  
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贷方帐项credit account||creditor account qOSM}ei>s  
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借方帐项debit account||debtor account 5qr'.m  
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应付帐||应付未付帐account payable l y(>8F  
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应收帐||应收未收帐account receivable yls ^cyX  
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新交易||新帐new account w)Q0_2p.  
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未决帐||老帐old account 89o/F+_b  
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现金帐cash account 8DegN,?  
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流水帐running account 9D7+[`r(-  
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暂记帐||未定帐suspense account H^s<{E0<  
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过期帐||延滞帐overdue account||pastdue account R)mu2^  
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杂项帐户sundry account vTJ}8  
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详细帐单||明细表detail account gK[YQXfTy  
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呆帐bad account Tl2C^j  
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会计项目title of account %Ti}CwI`  
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会计薄||帐薄account-book f;1K5Y  
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营业报告书||损益计算表account of budiness||business report *Df,Ijh$  
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借贷细帐||交验帐account rendered "CUty"R8  
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明细帐account stated = c>Qx"Sw  
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与…银行开立一户头to open an account with V&Xe!S  
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与…银行建立交易to keep account with L"{JRbh[  

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继续记帐to keep account Bh=u|8yxc  
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与…有交易to have an account with ,0hA'cp  
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作成会计帐||有往来帐项to make out an account with ($}`R xj1@  
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清算||清理债务to make up an account &<UM BAS  
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清洁帐目||与…停止交易to close ones account with )w0AC"2O~  
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结帐to close an account V}SBuQp"  
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清理未付款to ask an account||to demand an account Dg} Ka7H  
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结清差额to balance the account with o]p|-<I Q  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account l?Fb ='#  
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检查帐目to examine an account T9u<p=p  
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转入A的帐户to charge the amount to As account H)>;/#!r-  
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以计帐方式付款to pay on account ^pe{b9c  
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代理某人||为某人on ones account||on account of one 8krpowVs~  
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为自己计算||独立帐目on ones own account A%{W{UP8N  
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由某人收益并负风险on ones account and risk||for ones account and risk }GZ}Q5  
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由某人负担for ones account||for account of one V]vc(rH  
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按某人指示||列入某人帐户by order and for account of one {!K-E9_,S  
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列入5月份帐目for May account fz3lV  
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编入某中帐项下to pass to the account of||to place to the account of ]+m/; &0  
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寄出清算书to send in an account||to send in render an account vUnRi=:|  
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支票薄cheque book ]Bm>-*@0N  
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支票陈票人cheque drawer XK5<Tg  
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持票人cheque holder fI7j):h;  
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不记名支票cheque to bearer||bearer cheque 2EK
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记名支票||认人支票cheque to order IB`>'~s&A  
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到期支票antedated cheque +~ #U7xgq/  
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未到期支票postdated cheque !8@*F  
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保付支票certified cheque _NcYI  
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未获兑现支票，退票returned cheque fN "tA  
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横线支票crossed cheque >l+EJ3W  
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普通横线general crossing `PL[lP-<  
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特别横线special crossing ]p~IYNl2%j  
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空白支票blank cheque FhIqy %X  
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失效支票，过期支票stale cheque ?R5'#|EyX  
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普通支票open cheque !eJCM`cp   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E:nt)Ef,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eu'1H@vX(  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque Q;nAPS  
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保证兑现to certify a cheque O Df4+& u  
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填写支票数额to fill up a cheque &B!%fd.'  
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支票上划线to cross a cheque |)@N-f:E  
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开发支票to make out a cheque #/j={*-  
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签发支票，开立支票to draw a cheque||to issue a cheque hbuZaxo<  
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透支支票to overdraw a cheque {TZE/A3D,  
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背书支票to endorse a cheque um8AdiK  
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请付票款||清付票款to pay a cheque||to honour a cheque >zL|8f  
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支票退票to dishonour a cheque 6b:DJ  
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拒付支票to refuse a cheque ~4s-S3YzaM  
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拒付支票to stop payment of a cheque KCXwn  
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提示要求付款to present for payment .]Ybp2`
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见票即付持票人payable to bearer Pi%tsKk%  
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支付指定人payable to order y<r44a_!  
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已过期||无效out of date||stale yQS04Bl]  
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请给出票人R/D||refer to drawer Z90Fcp:R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a97Csxf ;7  
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文字与数字不一致words and figures differ ocP*\NR  
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支票 0HPO"x3-O  
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时间已过account closed ~mcZUiP9  
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更改处应加盖印章alterations require initials _U=S]2QW  
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时间已过effects not cleared n@o  
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停止付款payment stopped @YrGyq  
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支票毁损cheque mutilated "D!Dr1  
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汇款||寄钱to remit||to send money R_~F6O^EO  
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寄票供取款||支票支付to send a cheque for payment (T;1q^j  
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寄款人a remitter )rS^F<C  
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收款人a remittee hAYQ6
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国外汇票foreign Bill [y$j9  
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国内汇票inland Bill 1w6.  
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跟单汇票documentary bill CVi<~7Am\  
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空头汇票accommodation bill 6pSRum  
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原始汇票original bill >l6XZQ >  
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改写||换新票据renewed bill 7?)m(CFy  

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即期汇票sight bill||bill on demand ok8JnQC
 
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…days after date||…days after date…日后付款 ^?JEyY   
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…months after date||…months after date…月后付款 FC|y'j 0  
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见票后…日付款…days after sight||…days sight }d$vcEI$3  
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见票后…月付款…months after sight||…months sight \["1N-q b  
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同组票据set of bills +X4tt
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单张汇票sola of exchange||sole of exchange ]*t*/j;N  
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远期汇票usance bill||bill at usance 9'1;-^U1  
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长期汇票long bill RJ7/I/yD|  
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短期汇票short bill >(YPkmH  
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逾期汇票overdue bill I NFz X  
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宽限日期days of grace 6='_+{   
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电汇telegraphic transfer （T.T） lFzQG:k@  
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邮汇postal order||postal note （Am.）||post office order||money order 1Tts3O.  
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本票promissory note （P/N） cWy*K4O  
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押汇负责书||押汇保证书letter of hypothecation j)SgB7Q  
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副保||抵押品||付属担保物collateral security McMK|_H  
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担保书trust receipt||letter of indemnity P*qNRP%  
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承兑||认付acceptance lCs8`bYU  
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单张承兑general acceptance wx?{ |  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance \gW\Sa ^  
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部分认付partial acceptance   t>=y7n&q