[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。   NR$3%0 nC6  
会计报表statement of account { T/[cu<  
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往来帐目account current W
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现在往来帐||存款额current accout ydEoC$?0  
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销货帐account sales ^`i#$  
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共同计算帐项joint account ~Py`P'+  
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未决帐项outstanding account q l  Ax  
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贷方帐项credit account||creditor account 3GYw+%Z]  
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借方帐项debit account||debtor account EmWn%eMN  
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应付帐||应付未付帐account payable 5:[0z5Hww  
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应收帐||应收未收帐account receivable @}u*|P*  
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新交易||新帐new account T9|m7  
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未决帐||老帐old account Vi
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现金帐cash account F@j Z
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流水帐running account l~q\3UKlt  
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暂记帐||未定帐suspense account =U9*'EFr  
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过期帐||延滞帐overdue account||pastdue account [-K&R  
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杂项帐户sundry account M#6W(|V/  
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详细帐单||明细表detail account '3fu  
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呆帐bad account `i*E~'  
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会计项目title of account D2eckLT  
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会计薄||帐薄account-book $k% 2J9O  
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营业报告书||损益计算表account of budiness||business report Rtl"Ub@HV  
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借贷细帐||交验帐account rendered ?P`
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明细帐account stated pJ"qu,w  
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与…银行开立一户头to open an account with <uw9DU7G  
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与…银行建立交易to keep account with c]o'xd,T8\  
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继续记帐to keep account >jLY"  
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与…有交易to have an account with )}Kf
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作成会计帐||有往来帐项to make out an account with hD!7Cl Q  
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清算||清理债务to make up an account  >Abdd  
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清洁帐目||与…停止交易to close ones account with z$. 88^  
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结帐to close an account xY(*.T 9K  
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清理未付款to ask an account||to demand an account _)m]_eS._  
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结清差额to balance the account with ]GkfEh7/J  
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清算to settle an account||to liquidate an account||to square an account hhc,uJ">!  
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审查帐目||监查帐目to audit an account #.)0xfGW)n  
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检查帐目to examine an account c4eBt))}V  
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转入A的帐户to charge the amount to As account cIOlhX@  
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以计帐方式付款to pay on account .Vvx
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代理某人||为某人on ones account||on account of one Z o(rTCZX  
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为自己计算||独立帐目on ones own account ')<hON44EX  
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由某人收益并负风险on ones account and risk||for ones account and risk 7Kxp=-k  
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由某人负担for ones account||for account of one G mA< g  
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按某人指示||列入某人帐户by order and for account of one Wt~BU.  
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列入5月份帐目for May account oj+hQ+>  
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编入某中帐项下to pass to the account of||to place to the account of ds[|   
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寄出清算书to send in an account||to send in render an account i?^L/
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支票薄cheque book gc$l^`+M  
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支票陈票人cheque drawer =Jb>x#Y  
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持票人cheque holder $1`2kM5  
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不记名支票cheque to bearer||bearer cheque $-sHWYZ  
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记名支票||认人支票cheque to order 8bld3p"^  
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到期支票antedated cheque TOQP'/   
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未到期支票postdated cheque S30%)<W  
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保付支票certified cheque kE1TP]|  
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未获兑现支票，退票returned cheque X!EP$!  
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横线支票crossed cheque AFwdJte9e  
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普通横线general crossing b@hqz!)l`  
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特别横线special crossing F*ylnB3z  
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空白支票blank cheque [j+sC*  
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失效支票，过期支票stale cheque 0?|<I{z2  
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普通支票open cheque EQSQFRk;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dft!lBN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N!tX<u~2  
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支票换现金||兑现to cash a cheque )NT*bLRPQ  
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清理票款to clear a cheque 0jWVp-y  
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保证兑现to certify a cheque Qn2&nD%zi  
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填写支票数额to fill up a cheque *|HY>U.  
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支票上划线to cross a cheque )fAUum  
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开发支票to make out a cheque F_P~x(X  
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签发支票，开立支票to draw a cheque||to issue a cheque xN'I/@ kb  
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透支支票to overdraw a cheque w&.aQGR#  
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背书支票to endorse a cheque ?Z}
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请付票款||清付票款to pay a cheque||to honour a cheque tO&^>&;5  
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支票退票to dishonour a cheque f%8C!W]Dm  
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拒付支票to refuse a cheque IAyp2  
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拒付支票to stop payment of a cheque 5`_SN74o  
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提示要求付款to present for payment DW3G
 
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见票即付持票人payable to bearer $Z>'Jp  
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支付指定人payable to order TJ*T:?>e  
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已过期||无效out of date||stale :2)/FPL6  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CTA3*Gn  
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文字与数字不一致words and figures differ a-J.B.A$Z/  
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支票 v(%*b,^  
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时间已过account closed +qdEq_m  
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更改处应加盖印章alterations require initials {+b7sA3
 
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时间已过effects not cleared |(^PS8wG  
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停止付款payment stopped IEvdV6{K  
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支票毁损cheque mutilated B4 }bVjs  
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汇款||寄钱to remit||to send money cj5+NM"  
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寄票供取款||支票支付to send a cheque for payment @"H>niG  
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寄款人a remitter r",GC]  
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收款人a remittee -A!%*9Z  
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国外汇票foreign Bill UW EV^ &"x  
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国内汇票inland Bill du^J2m{f  
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跟单汇票documentary bill `PH{syz  
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空头汇票accommodation bill PwLZkr@4^  
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原始汇票original bill V "h +L7T  
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改写||换新票据renewed bill vRO _Q?  
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即期汇票sight bill||bill on demand _5N]B|cO  
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…days after date||…days after date…日后付款 D>tR-
  
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…months after date||…months after date…月后付款 ,\%c^,HLJ  
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见票后…日付款…days after sight||…days sight ,DkNLE  
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见票后…月付款…months after sight||…months sight r<^HmpUJ  
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同组票据set of bills (0_2sfS  
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单张汇票sola of exchange||sole of exchange M:B=\&.O  
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远期汇票usance bill||bill at usance 3m!X/u  
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长期汇票long bill H*'IK'O  
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短期汇票short bill fSvM(3Y<Qh  
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逾期汇票overdue bill S
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宽限日期days of grace Gm^U;u}=f  
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电汇telegraphic transfer （T.T） 8\A#CQ5b  

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邮汇postal order||postal note （Am.）||post office order||money order 6HWE~`ok6  
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本票promissory note （P/N） u.m[u)HQ  
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押汇负责书||押汇保证书letter of hypothecation >rmqBDKaQ  
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副保||抵押品||付属担保物collateral security J$w<$5UY  
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担保书trust receipt||letter of indemnity yfjWbW  
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承兑||认付acceptance NgGp  
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单张承兑general acceptance vm7z,Ff N  
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有条件承兑qualified acceptance M@H;pJ+B  
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附条件认付conditional acceptance c&
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部分认付partial acceptance   l\!f
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