[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+Y^>N4m  
会计报表statement of account Bc7V)YK  
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往来帐目account current NGC,lv  
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现在往来帐||存款额current accout 0AK,&nbF  
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销货帐account sales h `}}  
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共同计算帐项joint account \u,}vppz  
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未决帐项outstanding account sm,VYYs  
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贷方帐项credit account||creditor account /1N6X.Zb  
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借方帐项debit account||debtor account >Y7a4~ufko  
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应付帐||应付未付帐account payable q<y#pL=k"*  
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应收帐||应收未收帐account receivable +#U|skl  
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新交易||新帐new account :B3[:Mp
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未决帐||老帐old account ;!:U((wv  
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现金帐cash account Vk< LJ S  
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流水帐running account kEwaT$  

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暂记帐||未定帐suspense account @SCI"H%[  
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过期帐||延滞帐overdue account||pastdue account N0hE4t  
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杂项帐户sundry account f0Bto/,>~  
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详细帐单||明细表detail account UK9@oCIB  
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呆帐bad account a0r"N[&  
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会计项目title of account <uj8lctmP  
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会计薄||帐薄account-book R|i/lEq  
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营业报告书||损益计算表account of budiness||business report $9?cP`hmi  
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借贷细帐||交验帐account rendered l<M'=-Y  
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明细帐account stated S_~z-`;h!  
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与…银行开立一户头to open an account with eb*#'\~'  
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与…银行建立交易to keep account with c'*a{CV4P  
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继续记帐to keep account G7D2{J{1  
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与…有交易to have an account with u ElAnrm  
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作成会计帐||有往来帐项to make out an account with `9 {mr<  
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清算||清理债务to make up an account -j&Tc`j_  
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清洁帐目||与…停止交易to close ones account with w |l1'   
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结帐to close an account {W##^
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清理未付款to ask an account||to demand an account e${)w-R/e  

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结清差额to balance the account with A=kH%0s2p@  
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清算to settle an account||to liquidate an account||to square an account Zk[&IBE_  
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审查帐目||监查帐目to audit an account /x1MPP>fu
 
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检查帐目to examine an account Reu*Pe  
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转入A的帐户to charge the amount to As account oP4GEr  
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以计帐方式付款to pay on account WAn'kA  
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代理某人||为某人on ones account||on account of one ?h1H.s2X
 
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为自己计算||独立帐目on ones own account G-T0f  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one %r+vSGt;5  
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按某人指示||列入某人帐户by order and for account of one 03j]d&P%d  
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列入5月份帐目for May account Ks\ NE=;5  
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编入某中帐项下to pass to the account of||to place to the account of \qUKP"dr  
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寄出清算书to send in an account||to send in render an account _Ob@`  
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支票薄cheque book &)oOeRwi].  
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支票陈票人cheque drawer cv/_r#vN  
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持票人cheque holder fQP{|+4  
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不记名支票cheque to bearer||bearer cheque #Mg]GeDJ{  
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记名支票||认人支票cheque to order .I@CS>j  
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到期支票antedated cheque c"n?'e  
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未到期支票postdated cheque :{q"G#   
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保付支票certified cheque Erk?} E  
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未获兑现支票，退票returned cheque r_YIpnJ  
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横线支票crossed cheque 'q * Bdx  
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普通横线general crossing 0R0{t=VJZ  
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特别横线special crossing VB<Jf'NU  
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空白支票blank cheque B-d(@7,1  
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失效支票，过期支票stale cheque {7MjP+\  
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普通支票open cheque \Ey~3&x9f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TEsnNi 1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iak0 [6Ey  
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支票换现金||兑现to cash a cheque D5?phyC[Z  
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清理票款to clear a cheque !G_jGc=v  
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保证兑现to certify a cheque _y .]3JNm  
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填写支票数额to fill up a cheque 9j*0
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支票上划线to cross a cheque >6Lm9&}
 
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开发支票to make out a cheque ;1DdjETr  
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签发支票，开立支票to draw a cheque||to issue a cheque 6g>)6ux>aV  
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透支支票to overdraw a cheque =7 ,K
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背书支票to endorse a cheque p SN~DvR  
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请付票款||清付票款to pay a cheque||to honour a cheque &S74mV  
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支票退票to dishonour a cheque N~,_`=yRx  
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拒付支票to refuse a cheque 6!EYrX}rI[  
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拒付支票to stop payment of a cheque i~qfGl p6)  
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提示要求付款to present for payment a}.Y!O&  
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见票即付持票人payable to bearer Na!za'qk[o  
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支付指定人payable to order Pl~P-n  
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已过期||无效out of date||stale fU*C/ d3  
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请给出票人R/D||refer to drawer ^GXEJU7U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .`LgYW  
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文字与数字不一致words and figures differ Ob&W_D^=N  
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支票  Q
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时间已过account closed Xm[Czd]%  
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更改处应加盖印章alterations require initials Ku%6$C!,  
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时间已过effects not cleared wA0eG@xi)  
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停止付款payment stopped vo b$iS`>=  
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支票毁损cheque mutilated YmCbxYa7  
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汇款||寄钱to remit||to send money [#X|+M&u6  
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寄票供取款||支票支付to send a cheque for payment %AgA -pBp  
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寄款人a remitter f=oeF]=I"  
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收款人a remittee /d]~ly @uI  
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国外汇票foreign Bill 4f  jC  
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国内汇票inland Bill l qXc  
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跟单汇票documentary bill Dpj-{q7C  
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空头汇票accommodation bill aYBTrOdz  
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原始汇票original bill _2; ^v`[  
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改写||换新票据renewed bill 9IOGc}  
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即期汇票sight bill||bill on demand m
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 @$EjD3Z-  
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见票后…日付款…days after sight||…days sight x!`b'U\  
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见票后…月付款…months after sight||…months sight PqVW'FYe  
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同组票据set of bills xM%`KP.8X  
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单张汇票sola of exchange||sole of exchange )) p$v
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远期汇票usance bill||bill at usance fEB195#@9  
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长期汇票long bill eN2dy-0  
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短期汇票short bill n>br,bQe  
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逾期汇票overdue bill Q,D0kS P  
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宽限日期days of grace sTt9'P`  
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电汇telegraphic transfer （T.T） TH<fbd  
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邮汇postal order||postal note （Am.）||post office order||money order :G
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本票promissory note （P/N） #m[vn^8B]y  
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押汇负责书||押汇保证书letter of hypothecation ~l(G6/R  
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副保||抵押品||付属担保物collateral security = vY]G5y  
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担保书trust receipt||letter of indemnity )!N2'Ld  
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承兑||认付acceptance 8rGl&  
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单张承兑general acceptance }/_('q@s\  
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有条件承兑qualified acceptance P=f<#l"v  
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附条件认付conditional acceptance yonJd  
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部分认付partial acceptance   HT{F$27W