[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。   &t@6qi`d  
会计报表statement of account gx{~5&1  
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往来帐目account current R,b O{2O  
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现在往来帐||存款额current accout (2a"W`  
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销货帐account sales I}CA-8  
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共同计算帐项joint account %l$&_xV
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未决帐项outstanding account R S_lQ{'  
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贷方帐项credit account||creditor account i)^ZH#Gp  
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借方帐项debit account||debtor account ur quVb  
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应付帐||应付未付帐account payable ^Ypx|-Vu!  
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应收帐||应收未收帐account receivable wjGjVTt Hs  
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新交易||新帐new account zbKW.u]v  
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未决帐||老帐old account (dprY1noC  
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现金帐cash account @tp7tB ;  
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流水帐running account aC
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暂记帐||未定帐suspense account N~KRwsDH  
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过期帐||延滞帐overdue account||pastdue account 1^>g>bn_"  
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杂项帐户sundry account n\p\*wb  
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详细帐单||明细表detail account  ;I@L  
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呆帐bad account Bx!` UdRn  
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会计项目title of account E,:pIw  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report sB/s17ar  
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借贷细帐||交验帐account rendered S:\hcW6  
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明细帐account stated -y.AJ~T  
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与…银行开立一户头to open an account with _q4m7C<  
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与…银行建立交易to keep account with BAHx7x#(  
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继续记帐to keep account jy2nn:1#^  
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与…有交易to have an account with *)I1gR~  
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作成会计帐||有往来帐项to make out an account with 4
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清算||清理债务to make up an account uJ[Vv4N%9  
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清洁帐目||与…停止交易to close ones account with >6+K"J-@  
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结帐to close an account V}-o):dI|  
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清理未付款to ask an account||to demand an account Q$j48,e  
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结清差额to balance the account with ppK CY4  
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清算to settle an account||to liquidate an account||to square an account I_7EfAqg(  
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审查帐目||监查帐目to audit an account s#ZH.z@J  
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检查帐目to examine an account t@M] ec  
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转入A的帐户to charge the amount to As account taaAwTtk?A  
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以计帐方式付款to pay on account [bJnl>A  
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代理某人||为某人on ones account||on account of one krc!BK`V  
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为自己计算||独立帐目on ones own account B)8Hj).@B  
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由某人收益并负风险on ones account and risk||for ones account and risk !Jl0Eu  
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由某人负担for ones account||for account of one r0 C6Ww7u  
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按某人指示||列入某人帐户by order and for account of one olh3 R.M<  
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列入5月份帐目for May account >Fk
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编入某中帐项下to pass to the account of||to place to the account of \RyA}P5S  
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寄出清算书to send in an account||to send in render an account ^|(4j_.(e  
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支票薄cheque book ){6)?[G  
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支票陈票人cheque drawer $50"3g!Y  
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持票人cheque holder _x1[$A,GuB  
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不记名支票cheque to bearer||bearer cheque ?$4R <  
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记名支票||认人支票cheque to order ^6y4!='ci  
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到期支票antedated cheque _D,f4.R  
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未到期支票postdated cheque mCNf]Y
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保付支票certified cheque iZ6C8HK&&  
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未获兑现支票，退票returned cheque j*~dFGl)  
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横线支票crossed cheque t^_{5  
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普通横线general crossing I<(.i!-x  
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特别横线special crossing nB@iQxcz  
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空白支票blank cheque ^A"lkV7  
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失效支票，过期支票stale cheque <r+!hJ[s'  
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普通支票open cheque vMZ7uO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }EedHS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &J^4Y!gt  
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支票换现金||兑现to cash a cheque U%^eIXV|  
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清理票款to clear a cheque KM6N'x^z  
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保证兑现to certify a cheque oGJ*Rn)Z  
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填写支票数额to fill up a cheque hEv=T'*,K)  
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支票上划线to cross a cheque aVppOxA  
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开发支票to make out a cheque /UpD$,T|^|  
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签发支票，开立支票to draw a cheque||to issue a cheque Np|'7D  
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透支支票to overdraw a cheque  (# 6<k  
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背书支票to endorse a cheque MX!u$ei  
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请付票款||清付票款to pay a cheque||to honour a cheque I*A0?{  
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支票退票to dishonour a cheque [=F>#8=  
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拒付支票to refuse a cheque `z|
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拒付支票to stop payment of a cheque \{c,,th  
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提示要求付款to present for payment 1~}m.ER  
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见票即付持票人payable to bearer ]2Sfkl0  
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支付指定人payable to order 9$7&URwSDI  
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已过期||无效out of date||stale 
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请给出票人R/D||refer to drawer 5Z/yhF.{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cVO ,~I\\  
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文字与数字不一致words and figures differ v`y6y8:>  

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支票 "r u]?{v  
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时间已过account closed x&'o
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更改处应加盖印章alterations require initials 6yY.!HRkr  
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时间已过effects not cleared W+_RhJ  
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停止付款payment stopped + :Vrip  
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支票毁损cheque mutilated O`WIkBV!  
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汇款||寄钱to remit||to send money ~3gru>qI&  
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寄票供取款||支票支付to send a cheque for payment =+Im*mgNn  
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寄款人a remitter .e@> 
 
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收款人a remittee c"7j3/p  
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国外汇票foreign Bill XF|WCZUnY%  
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国内汇票inland Bill &-%X:~|:X  
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跟单汇票documentary bill *#y;8  
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空头汇票accommodation bill S:q$?$  
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原始汇票original bill #`;/KNp 9  
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改写||换新票据renewed bill >O7~h[FN  
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即期汇票sight bill||bill on demand cCY/gEv  
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…days after date||…days after date…日后付款 Bfr
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…months after date||…months after date…月后付款 `zpbnxOL$T  
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见票后…日付款…days after sight||…days sight FP^{=0  
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见票后…月付款…months after sight||…months sight [
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同组票据set of bills ILw
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单张汇票sola of exchange||sole of exchange SC &~s
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远期汇票usance bill||bill at usance up'  
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长期汇票long bill o>/O++7Ra  
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短期汇票short bill 8qEK+yi,  
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逾期汇票overdue bill ]iNEw9  
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宽限日期days of grace u{N,Ib 8  
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电汇telegraphic transfer （T.T） 9`//^8G:=  
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邮汇postal order||postal note （Am.）||post office order||money order R"MRnr_4K  
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本票promissory note （P/N） jOpcV|2  
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押汇负责书||押汇保证书letter of hypothecation W!!S!JF  
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副保||抵押品||付属担保物collateral security [[d(jV=*  
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担保书trust receipt||letter of indemnity %CUGm$nH  
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承兑||认付acceptance :l7U>~ o  
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单张承兑general acceptance 6hZ@;Q=b  
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有条件承兑qualified acceptance K
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附条件认付conditional acceptance .<tquswg  
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部分认付partial acceptance   `qd+f{Q