[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。   xejQ!MAB  
会计报表statement of account TvbkvK  
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往来帐目account current JjXuy7XQ  
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现在往来帐||存款额current accout ,u:J"epM  
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销货帐account sales JZa^GW:YQh  
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共同计算帐项joint account i1(}E#  
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未决帐项outstanding account nE2w?  
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贷方帐项credit account||creditor account OH(w3:;[8  
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借方帐项debit account||debtor account !T'`L{Sj  
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应付帐||应付未付帐account payable ,w9:)B7  
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应收帐||应收未收帐account receivable pL& Zcpx  
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新交易||新帐new account #[uDVCM  
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未决帐||老帐old account \~r`2p-K  
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现金帐cash account &(Yv&jX  
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流水帐running account FJ/c(K  
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暂记帐||未定帐suspense account OxC8xB;`  
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过期帐||延滞帐overdue account||pastdue account  EL$"/ptE  
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杂项帐户sundry account gB)Cmw*  
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详细帐单||明细表detail account og~Uv"&?T  
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呆帐bad account TpH-_ft  
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会计项目title of account ;_oJGII?br  
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会计薄||帐薄account-book r1A<XP|1?I  
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营业报告书||损益计算表account of budiness||business report .ED8b5t|  
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借贷细帐||交验帐account rendered !x$6wzKa  
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明细帐account stated Kk\TW1w3  
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与…银行开立一户头to open an account with V]5MIiNl  
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与…银行建立交易to keep account with (&!RX.i  
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继续记帐to keep account  Jq*Q;}n  
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与…有交易to have an account with >K!$@]2F  
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作成会计帐||有往来帐项to make out an account with bk|?>yd  
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清算||清理债务to make up an account UB,0c)   
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清洁帐目||与…停止交易to close ones account with AfpC >>=@  
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结帐to close an account "^oU&]KQJ  
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清理未付款to ask an account||to demand an account O4cBn{Dq9  
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结清差额to balance the account with pf&U$oR4  
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清算to settle an account||to liquidate an account||to square an account NNMn
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审查帐目||监查帐目to audit an account MaLH2?je^n  
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检查帐目to examine an account -EE }HUP)  
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转入A的帐户to charge the amount to As account to?={@$]  
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以计帐方式付款to pay on account S 0ReT*I  
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代理某人||为某人on ones account||on account of one ]MC5 uKn  
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为自己计算||独立帐目on ones own account .*Z#;3  
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由某人收益并负风险on ones account and risk||for ones account and risk 53?Ati\Y)  
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由某人负担for ones account||for account of one AW'$5NF>  
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按某人指示||列入某人帐户by order and for account of one 79I"F'  
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列入5月份帐目for May account B5+$VQ  
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编入某中帐项下to pass to the account of||to place to the account of Hz=s)6$ey  
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寄出清算书to send in an account||to send in render an account JSx[V<7m  
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支票薄cheque book V;Q@'<w  
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支票陈票人cheque drawer )@] W=  
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持票人cheque holder eR/X9<  
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不记名支票cheque to bearer||bearer cheque jo<Gf 5  
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记名支票||认人支票cheque to order yo$ A0Ti!w  
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到期支票antedated cheque ]mjKF\  
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未到期支票postdated cheque  9*Fc+/  
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保付支票certified cheque ldc`Y/:{  
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未获兑现支票，退票returned cheque R ;uP^  
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横线支票crossed cheque @V+KL>Qw  
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普通横线general crossing o=F!
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特别横线special crossing c:s[vghH^#  
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空白支票blank cheque B74]hgK  
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失效支票，过期支票stale cheque d ;,C[&  
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普通支票open cheque 1J&hm[3[K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '%a:L^a?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 7qdB   
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清理票款to clear a cheque W@~a#~1O  
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保证兑现to certify a cheque `>0(N.'T  
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填写支票数额to fill up a cheque [Fr <tKtB  
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支票上划线to cross a cheque
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque .?r}3C
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透支支票to overdraw a cheque ~B`H5#  
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背书支票to endorse a cheque fc%C!^7  
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请付票款||清付票款to pay a cheque||to honour a cheque H`T}k+e2-N  
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支票退票to dishonour a cheque  e:6mz\J  
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拒付支票to refuse a cheque N\zUQ J  
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拒付支票to stop payment of a cheque v0+$d\mP4<  
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提示要求付款to present for payment F=$U.K~1?  
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见票即付持票人payable to bearer !A"-9OS2  
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支付指定人payable to order [3(lk_t  
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已过期||无效out of date||stale c nV2}U/\  
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请给出票人R/D||refer to drawer oo!JAv}~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CNyV6
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文字与数字不一致words and figures differ A)u,Hvn  
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支票 Bfr$&?j#  
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时间已过account closed E%\Ohs7  
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时间已过effects not cleared O `a4 ")R  
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停止付款payment stopped <5l!xzvw  
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支票毁损cheque mutilated f;%\4TH ?  
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汇款||寄钱to remit||to send money $qh?$a  
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寄票供取款||支票支付to send a cheque for payment ma(E}s  
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寄款人a remitter 0|@*`-:VO  
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收款人a remittee fr([g?F%D  
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国外汇票foreign Bill u}I\!-EX!v  
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国内汇票inland Bill r__Y{&IO  
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跟单汇票documentary bill 0NMekVi
 
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空头汇票accommodation bill U k*HRudt  
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原始汇票original bill QvN=<V  
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改写||换新票据renewed bill `cBV+00YS  
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即期汇票sight bill||bill on demand JD}"_,-  
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…days after date||…days after date…日后付款 Z U^dLN-N  
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…months after date||…months after date…月后付款 N1O.U"L;  
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见票后…日付款…days after sight||…days sight bijE]:<AE7  
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见票后…月付款…months after sight||…months sight `pzXh0}|  
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同组票据set of bills xF4>D!T%8  
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单张汇票sola of exchange||sole of exchange ] 3@.)  
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远期汇票usance bill||bill at usance Gz9w1[t  
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长期汇票long bill 3.
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短期汇票short bill m6 )sX&  
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逾期汇票overdue bill Wx<fD()  
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宽限日期days of grace MifPZQ  
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电汇telegraphic transfer （T.T） _djr>C=H"  
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邮汇postal order||postal note （Am.）||post office order||money order py9HUyr5eZ  
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本票promissory note （P/N） !8Rsz:7^-  
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押汇负责书||押汇保证书letter of hypothecation $R'  
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副保||抵押品||付属担保物collateral security :jol Nl|a  
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担保书trust receipt||letter of indemnity :Kl~hzVSOa  
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承兑||认付acceptance 0wxlsny?  
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单张承兑general acceptance eVobs2s  
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有条件承兑qualified acceptance yEnurq%J  
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附条件认付conditional acceptance I.[2-~yf  
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部分认付partial acceptance   :N\j@yJK