[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。   &!Y^DR/  
会计报表statement of account c tTbvXP  
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往来帐目account current L@0DT&5  
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现在往来帐||存款额current accout Cz m`5  
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销货帐account sales Pg7W:L7  
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共同计算帐项joint account xOPSw|!w
 
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未决帐项outstanding account My Af~&Y+  
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贷方帐项credit account||creditor account ?Tt/,Hl?D  
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借方帐项debit account||debtor account 1,9RfYV  
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应付帐||应付未付帐account payable l,-sm
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应收帐||应收未收帐account receivable _N0x&9S$  
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新交易||新帐new account 1K4LEga`  
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未决帐||老帐old account <o^mQq&  
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现金帐cash account DV] Kd 7  
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流水帐running account JxNjyw  
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暂记帐||未定帐suspense account 2m/
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过期帐||延滞帐overdue account||pastdue account jKM-(s!(  
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杂项帐户sundry account ]'DtuT?Z  
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详细帐单||明细表detail account f+-w~cN  
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呆帐bad account m9.QGX\]  
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会计项目title of account ib;:*  
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会计薄||帐薄account-book e J2wK3R  
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营业报告书||损益计算表account of budiness||business report ^h4Q2Mv o  
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借贷细帐||交验帐account rendered 9Z6O{ >  
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明细帐account stated d=Q0/sI&  
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与…银行开立一户头to open an account with oT_k"]~Q~2  
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与…银行建立交易to keep account with C4#'`8E  
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继续记帐to keep account k%VV(P]sT  
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与…有交易to have an account with !E4YUEY6  
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作成会计帐||有往来帐项to make out an account with xzAyE5GL>  
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清算||清理债务to make up an account xpRQ"6  
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清洁帐目||与…停止交易to close ones account with &,3.V+Sz  
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结帐to close an account e#<%`\qH  
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清理未付款to ask an account||to demand an account @'7'3+ c  
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结清差额to balance the account with ZdY:I;)s  
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清算to settle an account||to liquidate an account||to square an account (w6024~  
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审查帐目||监查帐目to audit an account J XPE9uH  
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检查帐目to examine an account R]/3`X9!d>  
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转入A的帐户to charge the amount to As account  tux/@}I  
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以计帐方式付款to pay on account :uSo2d  
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代理某人||为某人on ones account||on account of one (1^AzE%U+Z  
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为自己计算||独立帐目on ones own account 1I{vBeMj  
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由某人收益并负风险on ones account and risk||for ones account and risk &7VN?ox1  
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由某人负担for ones account||for account of one ?\"G
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按某人指示||列入某人帐户by order and for account of one 7l/.fSW  
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列入5月份帐目for May account U5\^[~vW  
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编入某中帐项下to pass to the account of||to place to the account of ,R#pQ 4  
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寄出清算书to send in an account||to send in render an account I$7|?8  
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支票薄cheque book CT1@J-np  
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支票陈票人cheque drawer )O\w'|$G  
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持票人cheque holder ~tx|C3A`d  
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不记名支票cheque to bearer||bearer cheque \A7{kI  
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记名支票||认人支票cheque to order uDD{O~wF,  
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到期支票antedated cheque C2t]  
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未到期支票postdated cheque Y*VF1M,2_  
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保付支票certified cheque I+2#k\y  
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未获兑现支票，退票returned cheque o8_))  
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横线支票crossed cheque LV2#w_^I  
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普通横线general crossing )[b\wrc  
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特别横线special crossing K_
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空白支票blank cheque QmgO00{  
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失效支票，过期支票stale cheque L"KKW c  
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普通支票open cheque >:Y"D X-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z:^(#G{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .oS[ DTn5S  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque \G0YLV~>P  
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保证兑现to certify a cheque 0"}=A,o(w  
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填写支票数额to fill up a cheque LC7%Bfn!  
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支票上划线to cross a cheque 5O(U1 *  
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开发支票to make out a cheque \9fJ)*-  
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签发支票，开立支票to draw a cheque||to issue a cheque U3jnH  
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透支支票to overdraw a cheque *JRM(V+IEv  
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背书支票to endorse a cheque JXV#V7  
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请付票款||清付票款to pay a cheque||to honour a cheque ~g9~D}48k'  
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支票退票to dishonour a cheque PMi.)%++  
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拒付支票to refuse a cheque JqUft=p5  
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拒付支票to stop payment of a cheque c'XSs  
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提示要求付款to present for payment '[HBKn$`  
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见票即付持票人payable to bearer ^I9U<iNIL  
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支付指定人payable to order *Kpw@4G  
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已过期||无效out of date||stale )Y&B63]B  
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请给出票人R/D||refer to drawer k{'<J(Hb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zJh!Q* *  
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文字与数字不一致words and figures differ QkWEVL@uM  
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支票 T *S)U ;  
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时间已过account closed 'K}2m  
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时间已过effects not cleared ,-kz\N@.  
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停止付款payment stopped 0C3Y =
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支票毁损cheque mutilated  z).&0K  
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汇款||寄钱to remit||to send money t8;nP[`  
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寄票供取款||支票支付to send a cheque for payment 6JeAXj1g+  
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寄款人a remitter 5 E 9
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收款人a remittee IL uQf-  
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国外汇票foreign Bill loHMQKy@  
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国内汇票inland Bill JV8*;n%}-  
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跟单汇票documentary bill ^4p$@5zH  
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空头汇票accommodation bill f )V6VNW.3  
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原始汇票original bill E8t{[N6d  
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改写||换新票据renewed bill W59xe&l  
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即期汇票sight bill||bill on demand &Z9rQH81f>  
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…days after date||…days after date…日后付款 !9.\A:G  
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…months after date||…months after date…月后付款 ^gY'^2bzxu  
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见票后…日付款…days after sight||…days sight (.wR!l#!  
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见票后…月付款…months after sight||…months sight Zw<<p|{)<  
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同组票据set of bills pwB>$ 7(_h  
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单张汇票sola of exchange||sole of exchange TQ% F\@"  
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远期汇票usance bill||bill at usance ^7t1'A8e<  
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长期汇票long bill ?N@[R];  
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短期汇票short bill |8)\8b|VuC  
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逾期汇票overdue bill qG]0z_dPE~  
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宽限日期days of grace h2i1w^f  
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电汇telegraphic transfer （T.T） NK:! U  
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邮汇postal order||postal note （Am.）||post office order||money order +jKu^f6  
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本票promissory note （P/N） A\13*4:;l  
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押汇负责书||押汇保证书letter of hypothecation %7?Z|'\  
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副保||抵押品||付属担保物collateral security *9EW&Ek  
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担保书trust receipt||letter of indemnity }XqC'z  
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承兑||认付acceptance \p]B8hL W  
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单张承兑general acceptance I~;H'7|e  
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有条件承兑qualified acceptance v2="j  
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附条件认付conditional acceptance Lu5X~6j"$  
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部分认付partial acceptance   ;mPX8bT