[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。   k:P$LzIB  
会计报表statement of account NfF~dK|  
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往来帐目account current %ejeyc  
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现在往来帐||存款额current accout !Z/$}xxj  
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销货帐account sales R{<Y4C2~  
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共同计算帐项joint account 37KU~9-A  
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未决帐项outstanding account ylkqhs&  
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贷方帐项credit account||creditor account Mdky^;qq3;  
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借方帐项debit account||debtor account ITn;m  
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应付帐||应付未付帐account payable Nu+wL>t  
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应收帐||应收未收帐account receivable *+~D+_,  
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新交易||新帐new account \^ m.dIPdO  
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未决帐||老帐old account #4q
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现金帐cash account 9
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流水帐running account rr)9Y][l}  
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暂记帐||未定帐suspense account {a@hRY_  
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过期帐||延滞帐overdue account||pastdue account aulaX/'-_  
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杂项帐户sundry account t NYJQ  
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详细帐单||明细表detail account RAdvIIQp:  
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呆帐bad account
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会计项目title of account >]^>gUmq
 
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会计薄||帐薄account-book _,t&C7Yf;  
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营业报告书||损益计算表account of budiness||business report Wf_CR(  
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借贷细帐||交验帐account rendered pEY>A_F  
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明细帐account stated ]DGGcUk7  
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与…银行开立一户头to open an account with #"|"cYi,  
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与…银行建立交易to keep account with IU7$%6<Y  
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继续记帐to keep account
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与…有交易to have an account with wwo(n$!\  
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作成会计帐||有往来帐项to make out an account with ~?2rGE  
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清算||清理债务to make up an account E]e,cd  
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清洁帐目||与…停止交易to close ones account with <jpeu^7  
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结帐to close an account [`y:M&@  
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清理未付款to ask an account||to demand an account &oon'q5;  
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结清差额to balance the account with MZ;"J82p  
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清算to settle an account||to liquidate an account||to square an account JZs|~@  
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审查帐目||监查帐目to audit an account V}vl 2o
  

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检查帐目to examine an account ~a |^?7@p  
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转入A的帐户to charge the amount to As account kS@9c _3S  
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以计帐方式付款to pay on account pb=jvK  
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代理某人||为某人on ones account||on account of one 1?/5A|?V4+  
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为自己计算||独立帐目on ones own account >XD02A[  
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由某人收益并负风险on ones account and risk||for ones account and risk OhSt6&+  
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由某人负担for ones account||for account of one Ff)~clIK '  
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按某人指示||列入某人帐户by order and for account of one q;1VF;<"vH  
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列入5月份帐目for May account "}]GQt< F  
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编入某中帐项下to pass to the account of||to place to the account of .d# G]8suF  
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寄出清算书to send in an account||to send in render an account ^'C,WZt  
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支票薄cheque book I:uQB!  
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支票陈票人cheque drawer v$.JmL0^J  
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持票人cheque holder 6KIjq[T^  
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不记名支票cheque to bearer||bearer cheque B>
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记名支票||认人支票cheque to order H/^TXqQ8  
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到期支票antedated cheque 2d>d(^  
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未到期支票postdated cheque DiYJlD&  
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保付支票certified cheque XTi0,e]5{u  
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未获兑现支票，退票returned cheque Jc"$p\ $-  
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横线支票crossed cheque GmmT'3Q  
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普通横线general crossing tXG4A$(2&  
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特别横线special crossing 4|@FO}rK[l  
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空白支票blank cheque E/L?D  
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失效支票，过期支票stale cheque Vm1c-,)3  
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普通支票open cheque K}5$;W#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %dk$K!5D0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [>Kxm  
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支票换现金||兑现to cash a cheque $hE'b9qx  
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清理票款to clear a cheque (27F   
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保证兑现to certify a cheque ;'
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填写支票数额to fill up a cheque OB i!fLa  
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支票上划线to cross a cheque 8^"|-~
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开发支票to make out a cheque sK9h=J;F/  
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签发支票，开立支票to draw a cheque||to issue a cheque &$z1
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透支支票to overdraw a cheque 4a\+o]  
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背书支票to endorse a cheque oD}FJvV  
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请付票款||清付票款to pay a cheque||to honour a cheque L2O57rT2  
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支票退票to dishonour a cheque 2?nyPqT3AM  
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拒付支票to refuse a cheque [^=8k2  
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拒付支票to stop payment of a cheque dZYJ(7%  
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提示要求付款to present for payment xENA:j?kF  
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见票即付持票人payable to bearer <4HuV.K  
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支付指定人payable to order ZS>/ 5  
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已过期||无效out of date||stale pG=zGx4  
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请给出票人R/D||refer to drawer Y k6WSurw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U]&%EqLS  
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文字与数字不一致words and figures differ #
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支票 ?UIb!k>
 
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时间已过account closed ~i {)J  
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更改处应加盖印章alterations require initials dQo$^?  
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时间已过effects not cleared ~.SU$  
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停止付款payment stopped yZ 6X$I:C  
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支票毁损cheque mutilated 'a9.JS[pj  
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汇款||寄钱to remit||to send money KJ |1zCM  
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寄票供取款||支票支付to send a cheque for payment v7RDoO]I  
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寄款人a remitter ?/g(Y  
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收款人a remittee w}0P
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国外汇票foreign Bill O5"80z38[  
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国内汇票inland Bill /_HL&|N_5  
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跟单汇票documentary bill 36z{TWF  
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空头汇票accommodation bill B;$5*3D+  
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原始汇票original bill I B<ihk
  
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改写||换新票据renewed bill QS_xOQ '  
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即期汇票sight bill||bill on demand scmbDaOn  
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…days after date||…days after date…日后付款 sTONkd  
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…months after date||…months after date…月后付款 ]v@,>!Wn  
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见票后…日付款…days after sight||…days sight 0n%`Xb0q  
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见票后…月付款…months after sight||…months sight Tu"](|I>   
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同组票据set of bills 8w4.|h5FP  
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单张汇票sola of exchange||sole of exchange H Zc;.jJ  
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远期汇票usance bill||bill at usance *e=e7KC6kI  
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长期汇票long bill #gP\q?5Ov  
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短期汇票short bill fa )G$Q  
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逾期汇票overdue bill rTcH~s D`  
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宽限日期days of grace aV1(DZ83  
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电汇telegraphic transfer （T.T） ^K8Ey#T  
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邮汇postal order||postal note （Am.）||post office order||money order 6D>o(b2  
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本票promissory note （P/N） E/ Pa0.  
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押汇负责书||押汇保证书letter of hypothecation h4]yIM`8d  
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副保||抵押品||付属担保物collateral security =6ojkTk  
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担保书trust receipt||letter of indemnity ;s{rJG{inG  
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承兑||认付acceptance A^G%8 )\  
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单张承兑general acceptance vU::dr  
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有条件承兑qualified acceptance AFyf7^
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附条件认付conditional acceptance :\>@yCD  
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部分认付partial acceptance   074)(X&:x